HB 1001-1_ Filed 03/13/2008, 23:02
CONFERENCE COMMITTEE REPORT
DIGEST FOR EHB 1001
Citations Affected: Numerous citations throughout the Indiana Code.
Synopsis: State and local finance. Proposed conference committee report for EHB 1001.
Eliminates: (1) medical assistance to wards fund levies; (2) family and children's fund levies; (3)
children's psychiatric residential treatment services fund levies; and (4) children with special
health care needs county fund levies. Eliminates the hospital care for the indigent fund levy and
a portion of the health and hospital corporation levy. Eliminates the statewide property tax levies
imposed for the state forestry fund, the state fair, and department of local government finance
(DLGF) data base management. Provides for the assumption by the state of the costs of child
welfare services and incarcerating delinquent children in a department of correction facility.
Makes related changes to procedures governing the adjudication of children as children in need
of services or as a delinquent child. Provides that payment for child services shall be made not
later than 60 days after the date the department of child services receives the service provider's
invoice together with a properly prepared claim voucher and documentation. Provides for the
assumption by the state of the amount previously raised by the hospital care for the indigent fund
levy and a portion of the health and hospital corporation levy. Eliminates school corporation
tuition support levies. Increases the state tuition distribution by the amount of the terminated
tuition support levy. Creates the state tuition reserve fund. Abolishes the tuition support account
in the state general fund. Requires a transfer of money from the state general fund to the state
tuition reserve fund. Provides an additional supplemental standard deduction for homesteads.
Provides additional homestead credits in 2008 of $620,000,000. Provides that in a county that
adopted a local option income tax (LOIT) in 2007, the county auditor, with the approval of the
county fiscal body may petition the DLGF to permit a portion of the additional 2008 homestead
credit to be used instead to increase the additional state funded homestead credit provided for
2009 or in both 2009 and 2010. Provides $140,000,000 in homestead credits in 2009 and
$80,000,000 in homestead credits in 2010. Provides that a school corporation may not impose
a special education preschool property tax levy after December 31, 2008. Requires the
department of education to make distributions equal to the product of $2,750 multiplied by the
number of special education preschool children who are students in the school corporation.
Increases the maximum amount of the state income tax deduction for renters from $2,500 to
$3,000. Provides that an individual who owns a homestead with a gross assessed value of less
than $160,000 and who has adjusted gross income of $30,000 (in the case of a single return) or
$40,000 (in the case of a joint return) is entitled to a property tax credit to the extent that property
taxes on the individual's homestead increase by more than 2% from the prior year. Increases the
deduction amount and the income threshold for the property tax deductions for senior citizens
and for the blind or disabled. Repeals the expiration date for the state earned income tax credit.
Provides that the maximum amount of the standard deduction is the lesser of $45,000 or 60% of
assessed value for 2009 and thereafter. Requires the DLGF to adopt rules or guidelines
concerning the application for the standard deduction. Increases the sales and use tax rates from
6% to 7%. Adjusts distributions of sales tax and use tax so that new revenue from the rate
increase is deposited in the state general fund. Reduces sales tax collection allowances for retail
merchants. Beginning in 2009, abolishes property tax replacement credits, state homestead
credits (except for the temporary homestead credits in 2009 and 2010), the property tax
replacement fund, and the property tax reduction trust fund. Provides that revenues from sales
tax, income tax, and certain wagering taxes formerly deposited in those funds are to be deposited
in the state general fund. Provides that a county council may adopt an ordinance to allow a
taxpayer to make installment payments of taxes due under a reconciling statement. Provides that
for property taxes first due and payable in 2009, the circuit breaker credit is equal to the amount
by which a person's property tax liability attributable to the person's: (1) homestead exceeds
1.5%; (2) residential property exceeds 2.5%; (3) agricultural land exceeds 2.5%; (4) long term
care property exceeds 2.5%; (5) nonresidential real property exceeds 3.5%; or (6) personal
property exceeds 3.5%; of the gross assessed value of the property that is the basis for
determination of the property taxes. Provides that for property taxes first due and payable in 2010
and thereafter, the circuit breaker credit is equal to the amount by which a person's property tax
liability attributable to the person's: (1) homestead exceeds 1%; (2) residential property exceeds
2%; (3) agricultural land exceeds 2%; (4) long term care property exceeds 2%; (5) nonresidential
real property exceeds 3%; or (6) personal property exceeds 3%; of the gross assessed value of
the property that is the basis for determination of the property taxes. Specifies that property taxes
imposed after being approved by the voters in a referendum or local public question shall not be
considered for purposes of calculating the circuit breaker credit.
Provides that for certain eligible
counties, property taxes imposed to pay debt service or make lease payments for bonds or leases
issued or entered into before July 1, 2008, shall not be considered for purposes of calculating
the
circuit breaker credit. Changes the membership of the distressed unit appeal board. Makes
changes to the relief available from the distressed unit appeal board. Provides that the distressed
unit appeal board may provide that some or all of the property taxes that are being imposed to
pay debt and that would otherwise be included in the calculation of the circuit breaker credit
shall not be included for purposes of calculating the credit. Authorizes a distressed political
subdivision to petition the tax court for judicial review of a final determination of the distressed
unit appeal board. Provides that political subdivisions are required to fully fund the payment of
their debt obligations, regardless of any reduction in property tax collections due to the circuit
breaker credit. Provides for a grant in 2009 and 2010 to replace a portion of the revenue lost to
a school corporation from the application of the circuit breaker credit. Specifies that a school
corporation is entitled to such a grant in a particular year only if it expects to lose more than 2%
of its property tax revenue because of application of the circuit-breaker credits. Provides that a
school bus replacement plan must apply to at least 12 years (rather than 10 years). Requires the
state board of education to adopt administrative rules setting forth guidelines for the selection
of school sites and the construction, alteration, and repair of school buildings, athletic facilities,
and other categories of facilities related to the operation and administration of school
corporations. Requires a school corporation to consider the guidelines and to submit proposed
plans and specifications to the department of education. Requires the department of education
to provide written recommendations to the school corporation, including findings as to any
material differences between the plans and specifications and the guidelines. Requires the school
corporation to have a public hearing on the plans and specifications. Requires the department of
education to establish a central clearinghouse containing prototype designs for school facilities.
Permits a school corporation to appeal to the department of local government finance to impose
a shortfall levy to replace a shortfall in a tuition support levy imposed before 2009. Provides that
beginning in 2010, the budget year for all school corporations shall be from July 1 of the year
through June 30 of the following year. Effective July 1, 2008, transfers to the county assessor
property assessment duties of township assessors in all townships in which the number of real
property parcels is less than 15,000 and in townships in which there is a trustee-assessor.
Requires a referendum to be held at the general election in 2008 in each township in which the
number of parcels of real property on January 1, 2008, is at least 15,000. Provides that the
referendum shall determine whether to transfer to the county assessor the assessment duties that
would otherwise be performed by the elected township assessor of the township. Provides that
a person who runs in an election after January 1, 2012, for the office of township assessor must
have attained the certification of a level three assessor-appraiser before taking office. Establishes
a procedure for removal from office of county assessors and township assessors who fail to
adequately perform the duties of office. Amends the procedure to obtain a review by the county
property tax assessment board of appeals. Provides that each appraiser that performs assessments
on behalf of a county property assessment contractor must have a level two assessor-appraiser
certification, and requires the DLGF to consider before approving the contract the contractor's
experience, training, and number of employees. Provides that the DLGF must be a party to
appraisal and reassessment contracts. Specifies that after June 30, 2009, an employee of a county
assessor who performs real property assessing duties must have attained the level of certification
that the assessor is required to attain. Repeals the county land valuation commission and obsolete
provisions. Provides that in 2009 and each year thereafter, the state pension relief fund shall pay
to each unit of local government the total amount of pension, disability, and survivor benefit
payments from the old police and firefighter funds by the unit. Provides that for property taxes
first due and payable after December 31, 2008, the DLGF shall reduce the maximum permissible
property tax levy of any civil taxing unit and special service district by the amount of the
payment to be made in 2009 by the state for benefits to members (and survivors and beneficiaries
of members) of the 1925 police pension fund, the 1937 firefighters' fund, or the 1953 police
pension fund. Makes an appropriation to the pension relief fund. Provides that certain interest
earned by the public deposit insurance fund continues to be used to pay local police and
firefighter pensions through 2022. (Under current law, the interest would be used for this purpose
through 2012.) Provides that for purposes of computing and distributing excise taxes or local
option income taxes, the computation and distribution of the excise tax or local option income
tax shall be based on the taxing unit's property tax levy as calculated before any reduction due
to circuit breaker credits. Provides that the local government tax control board is not abolished.
Provides that a capital project is a controlled project if it will cost the political subdivision more
than the lesser of $2,000,000 or an amount equal to 1% of the total gross assessed value of
property within the political subdivision on the last assessment date (if that amount is at least
$1,000,000). Provides that a project that is in response to a natural disaster, emergency, or
accident that makes a building or facility unavailable for its intended use and that is approved
by the county council is not a controlled project for purposes of the referendum process. Provides
that a controlled project for a school building for kindergarten through grade 8 is subject to a
referendum if the cost is more than $10,000,000. Provides that a controlled project for a school
building for grade 9 through grade 12 is subject to a referendum if the cost is more than
$20,000,000. Provides that other controlled project with a cost that exceeds the lesser of
$12,000,000 or 1% of assessed value (but at least $1,000,000) are also subject to a referendum.
Specifies that it takes 100 persons who are either owners of real property within the political
subdivision or registered voters residing within the political subdivision or 5% of the registered
voters residing within the political subdivision to initiate such a referendum. Provides that
controlled projects that are not subject to a referendum are subject to the petition and
remonstrance process. Repeals provisions concerning: (1) the procedures for amending a
resolution previously adopted by a redevelopment commission; and (2) locally funded property
tax replacement credits in tax increment financing (TIF) allocation areas. Provides that certain
property tax levy appeals are eliminated beginning in 2009. Provides that the levy appeal for
increased costs to a civil taxing unit resulting from annexation, consolidation, or other extensions
of governmental services is not eliminated. Allows such an appeal in the first year increased
costs are incurred and the immediately succeeding four years, and makes the excessive levy for
a year a permanent part of the unit's maximum permissible levy for succeeding years. Eliminates
certain exceptions to the property tax levy limits. Provides that the exemptions from the property
tax levy limits for certain taxes to fund a community mental health center or community mental
retardation and other developmental disabilities center do not apply to a civil taxing unit that did
not fund a community mental health center or community mental retardation and other
developmental disabilities center in 2008. Specifies the method for determining the assessed
value of certain agricultural land that has been strip mined. Makes other changes related to
property tax assessment. Repeals the county boards of tax and capital projects review. Provides
that review and approval by the DLGF are not required before a civil taxing unit may issue or
enter into bonds, a lease, or any other obligation if the civil taxing unit's determination to issue
or enter into the bonds, lease, or other obligation is made after June 30, 2008. Provides that after
June 30, 2008, review and approval by the DLGF are not required before a civil taxing unit may
construct, alter, or repair a capital project. Provides that in counties without a county board of
tax adjustment, each civil taxing unit that imposes property taxes shall file with the fiscal body
of the county in which the civil taxing is located: (1) a statement of the proposed or estimated
tax rate and tax levy for the civil taxing unit for the ensuing budget year; and (2) a copy of the
civil taxing unit's proposed budget for the ensuing budget year. Provides that a county fiscal body
shall issue a nonbinding recommendation to a civil taxing unit regarding the civil taxing unit's
tax rate or levy or proposed budget. Provides that in the case of a taxing unit's governing body
that does not consist of a majority of officials who are elected, the governing body may not issue
bonds or enter into a lease payable in whole or in part from property taxes unless it obtains the
approval of the city or town fiscal body or the county fiscal body (as applicable). Provides that
review by the DLGF and approval by the DLGF are not required before a school corporation may
issue or enter into bonds, a lease, or any other obligation if the school corporation's determination
to issue or enter into the bonds, lease, or other obligation is made after June 30, 2008. Provides
that after June 30, 2008, review by the DLGF and approval by the DLGF are not required before
a school corporation may construct, alter, or repair a capital project. Prohibits, with respect to
bonds payable from property taxes, special benefit taxes, or tax increment revenues, a local
issuing body from: (1) issuing refunding bonds that have a repayment date that is beyond the
maximum term of the bonds being refunded; or (2) using savings resulting from refunding bonds
or surplus proceeds for any purpose other than to maintain a debt service reserve fund, repay
bonds, or reduce levies. Requires the local issuing body to pay interest and principal on bonds
on a schedule that provides for substantially equal installment amounts and regular payment
intervals, with certain exceptions. Provides that (with certain exceptions) the maximum terms
for property tax based obligations are: (1) the maximum applicable period under federal law for
obligations issued to evidence loans under a federal program; (2) 25 years for TIF obligations;
and (3) 20 years for other property tax based obligations. Specifies that the need for level
principal payments over the term of the obligations, in order to reduce total interest costs, is an
exception to the requirement that an agreement for the issuance of obligations must provide for
the payment of principal and interest on the obligations in nearly equal payment amounts and at
regular designated intervals over the maximum term of the obligations. Provides that certain
decisions with respect to TIF allocation areas are to be made by the legislative or fiscal body of
the city, town, or county instead of the redevelopment commission or are subject to the approval
of the legislative or fiscal body. Provides that if TIF revenues of an allocation area have been
decreased by a law enacted by the general assembly or by an action of the DLGF below the
amount needed to make all payments on obligations payable from tax increment revenues, the
governing body of the TIF district may: (1) impose a special assessment on the owners of
property in an allocation area; (2) impose a tax on all taxable property in the TIF district; or (3)
reduce the base assessed value of property in the allocation area to an amount that is sufficient
to increase the tax increment revenues. Requires review of these actions by the legislative body
of the unit that established the TIF district. Makes other changes related to TIF. Provides three
additional options for the distribution of local option income tax for property tax replacement in
Lake County. Provides that an individual may claim a deduction for state income tax purposes
for property taxes that: (1) were imposed on the individual's principal place of residence for the
March 1, 2006, assessment date or the January 15, 2007, assessment date; (2) are due after
December 31, 2007; and (3) are paid in 2008 on or before the due date for the property taxes.
Converts the 100% property tax deduction for inventory to an exemption by excluding inventory
from the definition of personal property subject to property tax. Repeals property tax credits and
exemptions applicable to inventory. Provides that counties receive CAGIT, COIT, and CEDIT
distributions that would otherwise be lost as a result of the termination of certain levies. Provides
that a check issued by a county for a refund of the additional 2007 homestead credit is void if the
check is: (1) outstanding and unpaid for 180 days after it is issued; and (2) for an amount that is
not more than $10. Allows the county council or county income tax council to adopt before
October 1 of a year an ordinance changing the purposes for which revenue attributable to the
LOIT for property tax relief shall be used in the following year. Provides that a county auditor
may not grant an individual or a married couple a standard deduction if the individual or married
couple, for the same year, claims the deduction on two or more different applications for the
deduction and the applications claim the deduction for different property. Provides that a co-op
is considered a homestead for purposes of the standard deduction and homestead credit. Provides
that a civil taxing unit's levy appeal in a case where the civil taxing unit cannot carry out its
governmental functions may be granted only if the civil taxing unit's inability to carry out its
governmental functions is due to a natural disaster, an accident, or another unanticipated
emergency. Provides that the local property tax replacement credit percentage for a particular
year that is funded by a LOIT shall be based on the amount of tax revenue that will be used under
the LOIT to provide local property tax replacement credits. Provides that a taxpayer that owns
an industrial plant located in Jasper County is ineligible for a local property tax replacement
credit against the property taxes due on the industrial plant if the assessed value of the industrial
plant as of March 1, 2006, exceeds 20% of the total assessed value of all taxable property in the
county on that date. Allows a school corporation to appeal to the DLGF for a new facility
adjustment to increase the school corporation's tuition support distribution for the following year
to pay increased costs to open: (1) a new school facility; or (2) an existing facility that has not
been used for at least three years. Deletes the expiration date in the provision authorizing a
school corporation to use money in its capital projects fund for utility services and insurance.
Appropriates to the department of education from the state general fund $10,000,000 for the state
fiscal year beginning July 1, 2008, and ending June 30, 2009, to make new facility adjustment
distributions that are approved by the department of local government finance. Provides that a
school corporation does not need the approval of the school property tax control board or the
DLGF before holding a referendum concerning a referendum tax levy. Provides that a school
corporation may hold a referendum on whether a referendum tax levy should be imposed to
replace property tax revenue that the school corporation will not receive because of the
application of the circuit breaker credit. Provides that in counties other than Marion County, if
the percentage increase in the proposed budget for a civil taxing unit with an unelected governing
body for the ensuing calendar year is greater than the growth allowed under the assessed value
growth quotient, the governing body of the civil taxing unit must submit its proposed budget and
property tax levy for approval by the county fiscal body or municipal fiscal body. Provides that
budgets, levies, and bond issues for taxing units in Marion County with an unelected board must
be approved by the city-county council. Provides that if a township assessor determines that the
township assessor has made an error concerning: (1) the assessed valuation of property; (2) the
name of a taxpayer; or (3) the description of property; in an assessment, the township assessor
shall on the township assessor's own initiative correct the error. Provides that if such a correction
results in a reduction in an assessment, the taxpayer is entitled to a credit on the taxpayer's next
tax installment. Requires a township board to consider certain factors when determining whether
a fire and emergency services need exists requiring the expenditure of money not included in the
township's budget estimates and levy. Requires the DLGF to report to the commission on state
tax and financing policy (CSTFP) regarding: (1) the possibility of eliminating the existing
method of assessing and valuing property for the purpose of property taxation; and (2) the use
of alternative methods of valuing property for the purpose of property taxation. Requires the
CSTFP to study those issues and report to the legislative council. Requires the CSTFP to study
the following issues and report to the legislative council: (1) Whether it is reasonable and
appropriate to require all counties to use the state-designed software system. (2) Alternative
methods for distribution of local option income taxes. (3) The possible elimination of property
taxation of homestead property. Provides that a taxpayer that receives a tax statement or a
provisional tax statement for the first installment of property taxes based on the assessment date
in 2007 and first due and payable in 2008 may appeal the assessment by filing a notice in writing
with the proper assessing official not later than the later of 45 days after the tax statement (or
reconciling statement) is given to the taxpayer or July 1, 2008. Provides that the county auditor's
annual statement to political subdivisions and the DLGF for counties with taxing units that cross
into or intersect with other counties must include the assessed valuation as shown on the most
current abstract of property. Adjusts the maximum property tax rates for county cumulative
capital development funds and for municipal cumulative capital development funds to reflect the
change from 33.33% to 100% of true tax value. Provides that a county council or county income
tax council may in 2008 adopt or increase a LOIT for property tax relief or public safety at any
time before January 1, 2009. Provides that a county council or county income tax council may
not adopt an ordinance determining that LOIT revenue shall be used to provide local property
tax replacement credits at a uniform rate to all taxpayers in the county unless the county council
or county income tax council has: (a) made available the county council's best estimate of the
amount of property tax replacement credits to be provided to various classes of property; and (b)
adopted a resolution or other statement acknowledging that some taxpayers in the county that do
not pay the LOIT will receive a property tax replacement credit that is funded with LOIT
revenue. Requires a county council or county income tax council to hold at least one public
meeting each year at which the county council or county income tax council discusses whether
the LOIT for levy replacement should be imposed or increased. Provides that a copy of a
completed case plan concerning a child in need of services or a child adjudicated as a delinquent
shall be sent to an agency having the legal responsibility or authorization to care for, treat, or
supervise the child. Indicates that the certain assessment system software and hardware standards
apply to all assessment system software and hardware rules and standards adopted by the DLGF.
Provides for the distribution to the legislative services agency of policy documents provided to
local taxing officials. Requires written standards for the operation and management of a property
tax data base system. Authorizes the DLGF to adopt temporary rules to revise its rules
establishing standards for computer systems used by Indiana counties for the administration of
the property tax assessment, billing, and settlement processes. Requires employers to report to
the department of state revenue the amount of withholdings attributable to local income taxes
each time the employer remits to the department the tax that is withheld. Requires an individual
filing an estimated tax return to designate the portion of the estimated tax payment that
represents state income tax liability and the portion of the estimated tax payment that represents
local income tax liability. Provides that if an individual requests the payor of a distribution to
withhold taxes from the distribution, the individual must designate the portion of the withheld
amount that represents state income tax liability and the portion of the withheld amount that
represents local income tax liability. Requires the department of state revenue and the office of
management and budget to develop certain reports related to local option income taxes. Requires
the department of revenue to develop a system of crosschecks between annual withholding tax
reports and individual taxpayer W-2 forms. Requires the office of management and budget to
submit an informative summary of certain calculations related to the certified distribution of
local income taxes to the county council and requires certain information to be included in the
informative summary. Makes other changes. Makes appropriations. (This conference committee
report does the following: (1) Provides additional homestead credits in 2008 of
$620,000,000. Provides that in a county that adopted a LOIT in 2007, the county auditor,
with the approval of the county fiscal body may petition the DLGF to permit a portion of
the additional 2008 homestead credit to be used instead to increase the additional state
funded homestead credit provided for 2009 or in both 2009 and 2010. Provides
$140,000,000 in homestead credits in 2009 and $80,000,000 in homestead credits in 2010.
(2) Increases the state earned income tax credit from 6% to 9% of the federal earned
income tax credit, and repeals the expiration date for the state earned income tax credit.
(3) Provides that the maximum amount of the standard deduction is the lesser of $45,000
or 60% of assessed value for 2009 and thereafter. (4) Effective July 1, 2008, transfers to the
county assessor property assessment duties of township assessors in all townships in which
the number of real property parcels is less than 15,000 and in townships in which there is
a trustee-assessor. Requires a referendum to be held at the general election in 2008 in each
township in which the number of parcels of real property on January 1, 2008, is at least
15,000 to determine whether to transfer to the county assessor the assessment duties that
would otherwise be performed by the elected township assessor of the township. (5)
Provides that a person who runs in an election after January 1, 2012, for the office of
township assessor must have attained the certification of a level three assessor-appraiser
before taking office. (6) Provides that a capital project is a controlled project if it will cost
the political subdivision more than the lesser of $2,000,000 or an amount equal to 1% of
the total gross assessed value of property within the political subdivision on the last
assessment date (if that amount is at least $1,000,000). (7) Provides that a controlled project
for a school building for kindergarten through grade 8 is subject to a referendum if the cost
is more than $10,000,000. (8) Provides that a controlled project for a school building for
grade 9 through grade 12 is subject to a referendum if the cost is more than $20,000,000.
Provides that other controlled project with a cost that exceeds the lesser of $12,000,000 or
1% of assessed value (but at least $1,000,000) are also subject to a referendum. Specifies
that it takes 100 persons who are either owners of real property within the political
subdivision or registered voters residing within the political subdivision or 5% of the
registered voters residing within the political subdivision to initiate such a referendum. (9)
Provides that controlled projects that are not subject to a referendum are subject to the
petition and remonstrance process. (10) Deletes provisions that would have allowed 100 or
more taxpayers who will be affected by certain proposed bonds or lease rental agreement
to file a petition with the county fiscal body objecting on the grounds that the bond issue
or lease rental agreement is unnecessary or excessive. (11) Deletes provisions that would
have made TIF obligations subject to the petition and remonstrance law. (12) Provides that
the local government tax control board is not abolished. (13) Deletes language providing
that levy appeals are made to the county council or distressed unit appeal board. (14)
Deletes a provision that would have provided that the county council (rather than the
DLGF) must approve a school corporation's capital projects plan and school bus
replacement plan. (15) Provides that a copy of a completed case plan concerning a child in
need of services or a child adjudicated as a delinquent shall be sent to an agency having the
legal responsibility or authorization to care for, treat, or supervise the child. (16) Changes
the membership of the distressed unit appeal board. Makes changes to the relief available
from the distressed unit appeal board. (17) Provides that a political subdivision that expects
to have its property tax collections reduced by at least 5% because of the circuit breaker
credit may appeal to the distressed unit appeal board.
Provides that for certain eligible
counties, property taxes imposed to pay debt service or make lease payments for bonds or
leases issued or entered into before July 1, 2008, shall not be considered for purposes of
calculating
the circuit breaker credit.(18) Adds certain provisions from SB 19 concerning
withholding and reporting of local option income taxes. Requires employers to report to
the department of state revenue the amount of withholdings attributable to local income
taxes each time the employer remits to the department the tax that is withheld. Requires
an individual filing an estimated tax return to designate the portion of the estimated tax
payment that represents state income tax liability and the portion of the estimated tax
payment that represents local income tax liability. Requires the office of management and
budget to submit an informative summary of certain calculations related to the certified
distribution of local income taxes to the county council, and requires certain information
to be included in the informative summary. (19) Provides that in the case of a civil taxing
unit that is governed by an unelected board and that was either originally established by
a city or town or has its assessed valuation entirely contained within a city or town, the
taxing unit's budget and levy must be approved by the city or town fiscal body. (20)
Provides that bond issues for taxing units in Marion County with an unelected board must
be approved by the city-county council. (21) Provides that a co-op is considered a
homestead for purposes of the standard deduction and homestead credit. (22) Provides that
in determining the amount of a new facility adjustment for a school corporation, the DLGF
shall consider the extent to which a part of tuition support distributions offsets any
increased costs of a new facility. (23) Provides that a school corporation may hold a
referendum on whether a referendum tax levy should be imposed to replace property tax
revenue that the school corporation will not receive because of the application of the circuit
breaker credit. (24) Specifies that a total of $50,000,000 shall be transferred not later than
December 31, 2010, from the state general fund to the state tuition reserve fund. (25)
Provides that the total amount appropriated in 2010 for the grant to replace a portion of
the revenue lost to a school corporation from the application of the circuit breaker credit
is $70,000,000 (rather than $50,000,000), and changes the calculation of a school
corporation's grant to replace revenue lost because of application of the circuit breaker
credit. (26) Specifies that LOIT revenue is not considered property taxes for purposes of
the circuit breaker credit. (27) Deletes the provisions allowing a county that, after
December 31, 2007, issues a reconciling statement for property taxes first due and payable
in 2007 to pay the additional 2007 homestead credit as a refund or as a credit against
property tax liability and to adopt a different distribution method for the additional 2007
homestead credit in the county. (28) Deletes a provision specifying that the new facility
adjustment is not included in a school corporation's tuition support distribution for the
year following the year in which the increase applies. (29) Makes changes to the provisions
concerning prototype design in the construction of school facilities. (30) Makes certain
changes related to the department of child services. (31) Makes other changes and certain
technical corrections. Incorporates corrections from the 2008 technical corrections bill.
(32) Specifies that the need for level principal payments over the term of the obligations,
in order to reduce total interest costs, is an exception to the requirement that an agreement
for the issuance of obligations must provide for the payment of principal and interest on
the obligations in nearly equal payment amounts and at regular designated intervals over
the maximum term of the obligations. (33) Provides that for property taxes first due and
payable after December 31, 2008, the DLGF shall reduce the maximum permissible
property tax levy of any civil taxing unit and special service district by the amount of the
payment to be made in 2009 by the state of Indiana for pre-1977 public safety retirement,
survivor, and disability benefits. (34) Deletes the provision specifying that a school
corporation is entitled to receive a grant to pay principal or interest payments on bonds
issued to finance or retire retirement or severance liability obligations. (35) Provides that
a referendum on debt issuance may be held at a municipal election. (36) Eliminates the
hospital care for the indigent fund levy and a portion of the health and hospital corporation
levy, and provides for the assumption by the state of the amount previously raised by the
hospital care for the indigent fund levy and a portion of the health and hospital corporation
levy. (37) Provides that the circuit breaker credit percentage in 2009 for nonresidential real
property and personal property is 3.5%. (38) Deletes the provision allowing a unit of local
government to donate money in the unit's local major moves construction fund to a
charitable nonprofit community foundation. (39) Deletes provisions authorizing bonds for
the IPFW student services and library complex and a provision concerning bonding for
Indiana State University satellite chiller capacity. (40) Deletes provisions concerning
shortfall loans from the common school fund and loans from the rainy day fund. (41) Adds
a provision specifying that a taxpayer that receives a tax statement or a provisional tax
statement for the first installment of property taxes based on the assessment date in 2007
and first due and payable in 2008 may appeal the assessment by filing a notice in writing
with the proper assessing official not later than the later of 45 days after the tax statement
(or reconciling statement) is given to the taxpayer or July 1, 2008. (42) Provides that the
county auditor's annual statement to political subdivisions and the DLGF for counties with
taxing units that cross into or intersect with other counties must include the assessed
valuation as shown on the most current abstract of property. Adjusts the maximum
property tax rates for county cumulative capital development funds and for municipal
cumulative capital development funds to reflect the change from 33.33% to 100% of true
tax value. (43) Indicates that certain assessment system software and hardware standards
apply to all assessment system software and hardware rules and standards adopted by the
DLGF. Provides for the distribution to the legislative services agency of policy documents
provided to local taxing officials. Requires written standards for the operation and
management of a property tax data base system. Authorizes the DLGF to adopt temporary
rules to revise its rules establishing standards for computer systems used by Indiana
counties for the administration of the property tax assessment, billing, and settlement
processes. (44) Amends the additional options for distribution of LOITs in Lake County.
(45) Provides that a county council or county income tax council may in 2008 adopt or
increase a LOIT for property tax relief or public safety at any time before January 1, 2009.
(46) Deletes provisions requiring county fiscal body review of conservancy districts, county
toll road authorities, leases of qualified airport development projects, the Upper Wabash
River basin commission, and the Maumee River basin commission. (47) Deletes provisions
changing the base year calculation for commercial vehicle excise tax. (48) Deletes the
requirement that certain additional information must be published by a political
subdivision issuing bonds or entering into leases subject to a referendum. (49) Deletes the
general assembly's findings concerning integrated steelmaking facilities. (50) Deletes the
provision allowing a county to authorize county taxpayers to pay property taxes by
automatic deduction from a checking account. (51) Specifies that a school corporation is
entitled to a grant to replace a portion of the revenue lost to a school corporation from the
application of the circuit breaker credits in a particular year only if it expects to lose more
than 2% of its property tax revenue because of application of the circuit-breaker credits.
(52) Authorizes a distressed political subdivision to petition the tax court for judicial review
of a final determination of the distressed unit appeal board. (53) Requires a county council
or county income tax council to hold at least one public meeting each year at which the
county council or county income tax council discusses whether the LOIT for levy
replacement should be imposed or increased. (54) Provides that a county council or county
income tax council may not adopt an ordinance determining that LOIT revenue shall be
used to provide local property tax replacement credits at a uniform rate to all taxpayers
in the county unless the county council or county income tax council has: (A) made
available the county council's best estimate of the amount of property tax replacement
credits to be provided to various classes of property; and (B) adopted a resolution or other
statement acknowledging that some taxpayers in the county that do not pay the LOIT will
receive a property tax replacement credit that is funded with LOIT revenue. (55) Provides
that an individual who owns a homestead with a gross assessed value of less than $160,000
and who has adjusted gross income of $30,000 (in the case of a single return) or $40,000 (in
the case of a joint return) is entitled to a property tax credit to the extent that property
taxes on the individual's homestead increase by more than 2% from the prior year. (56)
Deletes the expiration date in the provision authorizing a school corporation to use money
in its capital projects fund for utility services and insurance.)
Effective: Upon passage; July 1, 2007 (retroactive); January 1, 2008 (retroactive); April 1,
2008; May 1, 2008; June 1, 2008; July 1, 2008; January 1, 2009.
Text Box
Adopted Rejected
[
]
CONFERENCE COMMITTEE REPORT
MR. SPEAKER:
Your Conference Committee appointed to confer with a like committee from the Senate
upon Engrossed Senate Amendments to Engrossed House Bill No. 1001 respectfully reports
that said two committees have conferred and agreed as follows to wit:
that the House recede from its dissent from all Senate amendments and that
the House now concur in all Senate amendments to the bill and that the bill
be further amended as follows:
Delete everything after the enacting clause and insert the following:
SOURCE: IC 3-7-15-2; (08)CC100108.1. -->
SECTION 1. IC 3-7-15-2, AS AMENDED BY P.L.161-2007,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. The general assembly finds that the
following offices in Indiana provide public assistance within the scope
of NVRA:
(1) Each county local office of family and children established
under IC 12-19-1 IC 12-19-1-1 that administers:
(A) the Temporary Assistance for Needy Families program
(TANF) under IC 12-14; or
(B) the Medicaid program under IC 12-15.
(2) Each office of the division of family resources that administers
the food stamp program under federal law.
(3) Each office of the state department of health that administers
the Special Supplemental Nutrition Program for the Women,
Infants and Children Program (WIC) under IC 16-35-1.5.
SOURCE: IC 3-8-1-23; (08)CC100108.2. -->
SECTION 2. IC 3-8-1-23, AS AMENDED BY P.L.219-2007,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 23. (a) Subject to subsection (b), a candidate for
the office of county assessor must:
(1) have resided in the county for at least one (1) year before the
election, as provided in Article 6, Section 4 of the Constitution of
the State of Indiana; and
(2) own real property located in the county upon taking office.
(b) A candidate for the office of county assessor who runs in an
election after June 30, 2008, must have attained the certification of a
level two assessor-appraiser under IC 6-1.1-35.5.
(c) A candidate for the office of county assessor who runs in an
election after January 1, 2012, must have attained the certification
of a level three assessor-appraiser under IC 6-1.1-35.5.
SOURCE: IC 3-8-1-23.6; (08)CC100108.3. -->
SECTION 3. IC 3-8-1-23.6 AS ADDED BY HEA 1137-2008,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 23.6. (a) A person who runs in an election
after June 30, 2008, for the office of township assessor under
IC 36-6-5-1 must have attained the certification of a level two
assessor-appraiser under IC 6-1.1-35.5 before taking office.
(b) A person who runs in an election after June 30, 2008, for the
office of township trustee and who performs all the duties and has all
the rights and powers of a township assessor under IC 36-6-5-1 must
have attained the certification of a level two assessor-appraiser under
IC 6-1.1-35.5 before taking office to qualify to perform those duties
and to assume those rights and powers.
(c) A person who runs successfully under subsection (b) but has not
attained the certification of a level two assessor-appraiser under
IC 6-1.1-35.5 before taking office:
(1) may perform in office only duties other than the duties of a
township assessor under IC 36-6-5-1; and
(2) has only the rights and powers of the trustee other than the
rights and powers of a township assessor under IC 36-6-5-1.
The restrictions listed in this subsection apply to the entire term for
which the person takes office, regardless of whether the person attains
the certification of a level two assessor-appraiser under IC 6-1.1-35.5
during the term of office.
(b) A person who runs in an election after January 1, 2012, for
the office of township assessor under IC 36-6-5-1 must have
attained the certification of a level three assessor-appraiser under
IC 6-1.1-35.5 before taking office.
SOURCE: IC 3-10-1-19; (08)CC100108.4. -->
SECTION 4. IC 3-10-1-19, AS AMENDED BY P.L.164-2006,
SECTION 71, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 19. (a) The ballot for a primary election shall
be printed in substantially the following form for all the offices for
which candidates have qualified under IC 3-8:
OFFICIAL PRIMARY BALLOT
_________________ Party
For paper ballots, print: To vote for a person, make a voting mark
(X or .) on or in the box before the person's name in the proper
column. For optical scan ballots, print: To vote for a person, darken or
shade in the circle, oval, or square (or draw a line to connect the arrow)
that precedes the person's name in the proper column. For optical scan
ballots that do not contain a candidate's name, print: To vote for a
person, darken or shade in the oval that precedes the number assigned
to the person's name in the proper column. For electronic voting
systems, print: To vote for a person, touch the screen (or press the
button) in the location indicated.
Vote for one (1) only
Representative in Congress
[] (1) AB __________
[] (2) CD __________
[] (3) EF __________
[] (4) GH __________
(b) The offices with candidates for nomination shall be placed on
the primary election ballot in the following order:
(1) Federal and state offices:
(A) President of the United States.
(B) United States Senator.
(C) Governor.
(D) United States Representative.
(2) Legislative offices:
(A) State senator.
(B) State representative.
(3) Circuit offices and county judicial offices:
(A) Judge of the circuit court, and unless otherwise specified
under IC 33, with each division separate if there is more than
one (1) judge of the circuit court.
(B) Judge of the superior court, and unless otherwise specified
under IC 33, with each division separate if there is more than
one (1) judge of the superior court.
(C) Judge of the probate court.
(D) Judge of the county court, with each division separate, as
required by IC 33-30-3-3.
(E) Prosecuting attorney.
(F) Circuit court clerk.
(4) County offices:
(A) County auditor.
(B) County recorder.
(C) County treasurer.
(D) County sheriff.
(E) County coroner.
(F) County surveyor.
(G) County assessor.
(H) County commissioner.
(I) County council member.
(5) Township offices:
(A) Township assessor (only in a township referred to in
IC 36-6-5-1(d)).
(B) Township trustee.
(C) Township board member.
(D) Judge of the small claims court.
(E) Constable of the small claims court.
(6) City offices:
(A) Mayor.
(B) Clerk or clerk-treasurer.
(C) Judge of the city court.
(D) City-county council member or common council member.
(7) Town offices:
(A) Clerk-treasurer.
(B) Judge of the town court.
(C) Town council member.
(c) The political party offices with candidates for election shall be
placed on the primary election ballot in the following order after the
offices described in subsection (b):
(1) Precinct committeeman.
(2) State convention delegate.
(d) The following offices and public questions shall be placed on the
primary election ballot in the following order after the offices described
in subsection (c):
(1) School board offices to be elected at the primary election.
(2) Other local offices to be elected at the primary election.
(3) Local public questions.
(e) The offices and public questions described in subsection (d)
shall be placed:
(1) in a separate column on the ballot if voting is by paper ballot;
(2) after the offices described in subsection (c) in the form
specified in IC 3-11-13-11 if voting is by ballot card; or
(3) either:
(A) on a separate screen for each office or public question; or
(B) after the offices described in subsection (c) in the form
specified in IC 3-11-14-3.5;
if voting is by an electronic voting system.
(f) A public question shall be placed on the primary election ballot
in the following form:
(The explanatory text for the public question,
if required by law.)
"Shall (insert public question)?"
[] YES
[] NO
SOURCE: IC 3-10-2-13; (08)CC100108.5. -->
SECTION 5. IC 3-10-2-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 13. The following
public officials shall be elected at the general election before their
terms of office expire and every four (4) years thereafter:
(1) Clerk of the circuit court.
(2) County auditor.
(3) County recorder.
(4) County treasurer.
(5) County sheriff.
(6) County coroner.
(7) County surveyor.
(8) County assessor.
(9) County commissioner.
(10) County council member.
(11) Township trustee.
(12) Township board member.
(13) Township assessor (only in a township referred to in
IC 36-6-5-1(d)).
(14) Judge of a small claims court.
(15) Constable of a small claims court.
SOURCE: IC 3-11-2-12; (08)CC100108.6. -->
SECTION 6. IC 3-11-2-12, AS AMENDED BY P.L.2-2005,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 12. The following offices shall be placed on
the general election ballot in the following order:
(1) Federal and state offices:
(A) President and Vice President of the United States.
(B) United States Senator.
(C) Governor and lieutenant governor.
(D) Secretary of state.
(E) Auditor of state.
(F) Treasurer of state.
(G) Attorney general.
(H) Superintendent of public instruction.
(I) United States Representative.
(2) Legislative offices:
(A) State senator.
(B) State representative.
(3) Circuit offices and county judicial offices:
(A) Judge of the circuit court, and unless otherwise specified
under IC 33, with each division separate if there is more than
one (1) judge of the circuit court.
(B) Judge of the superior court, and unless otherwise specified
under IC 33, with each division separate if there is more than
one (1) judge of the superior court.
(C) Judge of the probate court.
(D) Judge of the county court, with each division separate, as
required by IC 33-30-3-3.
(E) Prosecuting attorney.
(F) Clerk of the circuit court.
(4) County offices:
(A) County auditor.
(B) County recorder.
(C) County treasurer.
(D) County sheriff.
(E) County coroner.
(F) County surveyor.
(G) County assessor.
(H) County commissioner.
(I) County council member.
(5) Township offices:
(A) Township assessor (only in a township referred to in
IC 36-6-5-1(d)).
(B) Township trustee.
(C) Township board member.
(D) Judge of the small claims court.
(E) Constable of the small claims court.
(6) City offices:
(A) Mayor.
(B) Clerk or clerk-treasurer.
(C) Judge of the city court.
(D) City-county council member or common council member.
(7) Town offices:
(A) Clerk-treasurer.
(B) Judge of the town court.
(C) Town council member.
SOURCE: IC 4-10-13-2; (08)CC100108.7. -->
SECTION 7. IC 4-10-13-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. (a) The auditor of
state shall prepare and publish each year the following financial
reports:
(1) A report showing receipts by source of revenue and by type of
fund disbursements as they relate to each agency, department, and
fund of the state government. This report shall include a recital of
disbursements made by the following functions of state
government:
(A) Education.
(B) Welfare.
(C) Highway.
(D) Health.
(E) Natural resources.
(F) Public safety.
(G) General governmental.
(H) Hospital and state institutions.
(I) Correction, parole, and probation.
(2) A report containing the following property tax data by
counties:
(A) A report showing:
(i) the total amount of tax delinquencies;
(ii) the total amount of the administrative costs of the offices
of township and assessors (if any), county assessors, the
offices of county auditors, and the offices of county
treasurers; and
(iii) the total amount of other local taxes collected.
(B) An abstract of taxable real and personal property, which
must include a recital of the number and the total amount of
tax exemptions, including mortgage exemptions, veterans'
exemptions, exemptions granted to blind persons, exemptions
granted to persons over sixty-five (65) years of age, and any
and all other exemptions granted to any person under the
provisions of the Constitution and the laws of the state.
(b) The reports described in this section shall be made available for
inspection as soon as they are prepared and shall be published in the
manner provided in section 7 of this chapter by the auditor of state not
later than December 31 following the end of each fiscal year.
SOURCE: IC 4-10-18-1; (08)CC100108.8. -->
SECTION 8. IC 4-10-18-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. As used in this
chapter:
"Adjusted personal income" for a particular calendar year means the
adjusted state personal income for that year as determined under
section 3(b) of this chapter.
"Annual growth rate" for a particular calendar year means the
percentage change in adjusted personal income for the particular
calendar year as determined under section 3(c) of this chapter.
"Budget director" refers to the director of the budget agency
established under IC 4-12-1.
"Costs" means the cost of construction, equipment, land, property
rights (including leasehold interests), easements, franchises, leases,
financing charges, interest costs during and for a reasonable period
after construction, architectural, engineering, legal, and other
consulting or advisory services, plans, specifications, surveys, cost
estimates, and other costs or expenses necessary or incident to the
acquisition, development, construction, financing, and operating of an
economic growth initiative.
"Current calendar year" means a calendar year during which a
transfer to or from the fund is initially determined under sections 4 and
5 of this chapter.
"Economic growth initiative" means:
(1) the construction, extension, or completion of sewerlines,
waterlines, streets, sidewalks, bridges, roads, highways, public
ways, and any other infrastructure improvements;
(2) the leasing or purchase of land and any site improvements to
land;
(3) the construction, leasing, or purchase of buildings or other
structures;
(4) the rehabilitation, renovation, or enlargement of buildings or
other structures;
(5) the leasing or purchase of machinery, equipment, or
furnishings; or
(6) the training or retraining of employees whose jobs will be
created or retained as a result of the initiative.
"Fund" means the counter-cyclical revenue and economic
stabilization fund established under this chapter.
"General fund revenue" means all general purpose tax revenue and
other unrestricted general purpose revenue of the state, including
federal revenue sharing monies, credited to the state general fund and
from which appropriations may be made. The term "general fund
revenue" does not include revenue held in the reserve for tuition
support under IC 4-12-1-12.
"Implicit price deflator for the gross national product" means the
implicit price deflator for the gross national product, or its closest
equivalent, which is available from the United States Bureau of
Economic Analysis.
"Political subdivision" has the meaning set forth in IC 36-1-2-13.
"Qualified economic growth initiative" means an economic growth
initiative that is:
(1) proposed by or on behalf of a political subdivision to promote
economic growth, including the creation or retention of jobs or
the infrastructure necessary to create or retain jobs;
(2) supported by a financing plan by or on behalf of the political
subdivision in an amount at least equal to the proposed amount of
the grant under section 15 of this chapter; and
(3) estimated to cost not less than twelve million five hundred
thousand dollars ($12,500,000).
"State personal income" means state personal income as that term
is defined by the Bureau of Economic Analysis of the United States
Department of Commerce or its successor agency.
"Total state general fund revenue" for a particular state fiscal year
means the amount of that revenue for the particular state fiscal year as
finally determined by the auditor of state.
"Transfer payments" means transfer payments as that term is
defined by the Bureau of Economic Analysis of the United States
Department of Commerce or its successor agency.
SOURCE: IC 4-10-18-8; (08)CC100108.9. -->
SECTION 9. IC 4-10-18-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 8. (a) Except as
provided in subsection (b), if the balance, at the end of a state fiscal
year, in the fund exceeds seven percent (7%) of the total state general
fund revenues for that state fiscal year, the excess is appropriated from
the fund to the property tax replacement state general fund.
established under IC 6-1.1-21. The auditor of state and the treasurer of
state shall transfer the amount so appropriated from the fund to the
property tax replacement state general fund during the immediately
following state fiscal year.
(b) If an appropriation is made out of the fund under section 4 of
this chapter for a state fiscal year during which a transfer is to be made
from the fund to the property tax replacement state general fund, the
amount of the appropriation made under subsection (a) shall be
reduced by the amount of the appropriation made under section 4 of
this chapter. However, the amount of the appropriation made under
subsection (a) may not be reduced to less than zero (0).
SOURCE: IC 4-10-21-2; (08)CC100108.10. -->
SECTION 10. IC 4-10-21-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 2. (a) For the state
fiscal year beginning July 1, 2003, and ending June 30, 2004, the state
spending cap is equal to the result determined under STEP THREE of
the following formula:
STEP ONE: Determine the sum of the total of the appropriations
made from the state general fund and the property tax
replacement fund (including continuing appropriations) for the
state fiscal year beginning July 1, 2002, and ending June 30,
2003.
STEP TWO: Subtract from the STEP ONE result two hundred
forty-three million dollars ($243,000,000), which is the amount
of certain reversions made by state agencies.
STEP THREE: Multiply the STEP TWO result by one and
thirty-five thousandths (1.035).
(b) For the state fiscal year beginning July 1, 2004, and ending June
30, 2005, the state spending cap is equal to the product of the result
determined under subsection (a) multiplied by one and thirty-five
thousandths (1.035).
(c) The state spending cap for a state fiscal year beginning after
June 30, 2005, is equal to the product of the state spending growth
quotient for the state fiscal year determined under section 3 of this
chapter multiplied by the state spending cap for the immediately
preceding state fiscal year.
(d) The state spending cap imposed under this section is increased
in the initial state fiscal year in which the state receives additional
revenue for deposit in the state general fund or property tax
replacement fund as a result of the enactment of a law that:
(1) establishes a new tax or fee after June 30, 2002;
(2) increases the rate of a previously enacted tax or fee after June
30, 2002; or
(3) reduces or eliminates an exemption, a deduction, or a credit
against a previously enacted tax or fee after June 30, 2002.
The amount of the increase is equal to the average revenue that the
budget agency estimates will be raised by the legislative action in the
initial two (2) full state fiscal years in which the legislative change is
in effect.
(e) The state spending cap imposed under this section is decreased
in the initial state fiscal year in which the state is affected by a decrease
in revenue deposited in the state general fund or property tax
replacement fund as the result of the enactment of a law that:
(1) eliminates a tax or fee after June 30, 2002;
(2) eliminates any part of a tax rate or fee after June 30, 2002; or
(3) establishes or increases an exemption, a deduction, or a credit
against a tax or fee after June 30, 2002.
The amount of the decrease is equal to the average revenue that the
budget agency estimates will be lost as a result of the legislative action
in the initial two (2) full state fiscal years in which the legislative
change is in effect.
SOURCE: IC 4-10-21-5; (08)CC100108.11. -->
SECTION 11. IC 4-10-21-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 5. (a) The
maximum total amount that may be expended in a state fiscal year from
the state general fund the property tax replacement fund, and the
counter-cyclical revenue and economic stabilization fund is the least of
the following:
(1) Subject to sections 6 and 7 of this chapter, the state spending
cap for the state fiscal year.
(2) The amount appropriated by the general assembly from the
state general fund the property tax replacement fund, and the
counter-cyclical revenue and economic stabilization fund.
(3) The amount of money available in the state general fund the
property tax replacement fund, and the counter-cyclical revenue
and economic stabilization fund to pay expenditures.
(b) Subject to sections 6 and 7 of this chapter, if the state spending
cap for the state fiscal year is less than the amount appropriated by the
general assembly in the state fiscal year from the state general fund the
property tax replacement fund, and the counter-cyclical revenue and
economic stabilization fund, the budget agency shall reduce the
amounts available for expenditure from the state general fund the
property tax replacement fund, and the counter-cyclical revenue and
economic stabilization fund in the state fiscal year by using the
procedures in IC 4-13-2-18.
SOURCE: IC 4-10-21-6; (08)CC100108.12. -->
SECTION 12. IC 4-10-21-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 6. The following
expenditures that would otherwise be subject to this chapter shall be
excluded from all computations and determinations related to a state
spending cap:
(1) Expenditures derived from money deposited in the state
general fund the property tax replacement fund, and the
counter-cyclical revenue and economic stabilization fund from
any of the following:
(A) Gifts.
(B) Federal funds.
(C) Dedicated funds.
(D) Intergovernmental transfers.
(E) Damage awards.
(F) Property sales.
(2) Expenditures for any of the following:
(A) Transfers of money among the state general fund the
property tax replacement fund, and the counter-cyclical
revenue and economic stabilization fund.
(B) Reserve fund deposits.
(C) Refunds of intergovernmental transfers.
(D) Payment of judgments against the state and settlement
payments made to avoid a judgment against the state, other
than a judgment or settlement payment for failure to pay a
contractual obligation or a personnel expenditure.
(E) Distributions or allocations of state tax revenues to a unit
of local government under IC 36-7-13, IC 36-7-26, IC 36-7-27,
IC 36-7-31, or IC 36-7-31.3.
(F) Motor vehicle excise tax replacement payments that are
derived from amounts transferred to the state general fund
from the lottery and gaming surplus account of the build
Indiana fund.
(G) Distributions of state tax revenues collected under IC 7.1
that are payable to cities and towns.
SOURCE: IC 4-12-1-12; (08)CC100108.13. -->
SECTION 13. IC 4-12-1-12, AS AMENDED BY P.L.2-2006,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 12. (a) Within forty-five (45) days following the
adjournment of the regular session of the general assembly, the budget
agency shall examine the acts of such general assembly and, with the
aid of its own records and those of the budget committee, shall prepare
a complete list of all appropriations made by law for the budget period
beginning on July 1 following such regular session, or so made for such
other period as is provided in the appropriation. While such list is being
made by it the budget agency shall review and analyze the fiscal status
and affairs of the state as affected by such appropriations. A written
report thereof shall be made and signed by the budget director and shall
be transmitted to the governor and the auditor of state. The report shall
be transmitted in an electronic format under IC 5-14-6 to the general
assembly.
(b) Not later than the first day of June of each calendar year, the
budget agency shall prepare a list of all appropriations made by law for
expenditure or encumbrance during the fiscal year beginning on the
first day of July of that calendar year.
At the same time, the budget
agency shall establish the amount of a reserve from the general fund
surplus which such agency estimates will be necessary and required to
provide funds with which to pay the distribution to local school units
required by law to be made so early in such fiscal year that revenues
received in such year prior to the distribution will not be sufficient to
cover such distribution. Not later than the first day of June following
adjournment of such regular session of the general assembly the
amounts of the appropriations for such fiscal year, and the amount of
such reserve, shall be written and transmitted formally to the auditor of
state who then shall establish the amounts of such appropriations, and
the amount of such reserve, in the records of the auditor's office as
fixed in such communication of the budget agency.
(c) Within sixty (60) days following the adjournment of any special
session of the general assembly, or within such shorter period as the
circumstances may require, the budget agency shall prepare for and
transmit to the governor and members of the general assembly and the
auditor of state, like information and a list of sums appropriated, and
if required, an estimate for a reserve from the general fund surplus for
distribution to local school units, all as is done upon the adjournment
of a regular session, pursuant to subsections (a) and (b) of this section
to the extent the same are applicable. The budget agency shall transmit
any information under this subsection to the general assembly in an
electronic format under IC 5-14-6.
(d) The budget agency shall administer the allotment system
provided in IC 4-13-2-18.
(e) The budget agency may transfer, assign, and reassign any
appropriation or appropriations, or parts of them, excepting those
appropriations made to the Indiana state teacher's retirement fund
established by IC 5-10.4-2, made for one specific use or purpose to
another use or purpose of the agency of state to which the appropriation
is made, but only when the uses and purposes to which the funds
transferred, assigned and reassigned are uses and purposes the agency
of state is by law required or authorized to perform. No transfer may be
made as in this subsection authorized unless upon the request of and
with the consent of the agency of state whose appropriations are
involved. Except to the extent otherwise specifically provided, every
appropriation made and hereafter made and provided, for any specific
use or purpose of an agency of the state is and shall be construed to be
an appropriation to the agency, for all other necessary and lawful uses
and purposes of the agency, subject to the aforesaid request and
consent of the agency and concurrence of the budget agency.
(f) One (1) or more emergency or contingency appropriations for
each fiscal year or for the budget period may be made to the budget
agency. Such appropriations shall be in amounts definitely fixed by
law, or ascertainable or determinable according to a formula, or
according to appropriate provisions of law taking into account the
revenues and income of the agency of state. No transfer shall be made
from any such appropriation to the regular appropriation of an agency
of the state except upon an order of the budget agency made pursuant
to the authority vested in it hereby or otherwise vested in it by law.
SOURCE: IC 4-12-1-15.7; (08)CC100108.14. -->
SECTION 14. IC 4-12-1-15.7 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JUNE 1, 2008]:
Sec. 15.7. (a) As used in this section,
"fund" refers to the state tuition reserve fund.
(b) The state tuition reserve fund is established for the following
purposes:
(1) To fund a tuition support distribution under IC 20-43
whenever the budget director determines that state general
fund cash balances are insufficient to cover the distribution.
(2) To meet revenue shortfalls whenever the budget director,
after review by the budget committee, determines that state
tax revenues available for deposit in the state general fund
will be insufficient to fully fund tuition support distributions
under IC 20-43 in any particular state fiscal year.
(c) The fund consists of the following:
(1) Money appropriated to the fund by the general assembly.
(2) Money transferred to the fund under any law.
(3) Interest earned on the balance of the fund.
(d) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that
accrues from these investments shall be deposited in the fund.
(e) Money in the fund at the end of a state fiscal year does not
revert for any other purpose of the state general fund.
(f) The budget agency shall administer the fund. Whenever the
budget director makes a determination under subsection (b)(1) or
(b)(2), the budget agency shall notify the auditor of state of the
amount from the fund to be used for state tuition support
distributions. The auditor of state shall transfer the amount from
the fund to the state general fund. The amount transferred may be
used only for the purposes of making state tuition support
distributions under IC 20-43. If the amount is transferred under
subsection (b)(1), the amount shall be repaid to the fund from the
state general fund before the end of the state fiscal year in which
the transfer is made.
SOURCE: IC 4-24-7-4; (08)CC100108.15. -->
SECTION 15. IC 4-24-7-4, AS AMENDED BY P.L.246-2005,
SECTION 44, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 4.
(a) Accounts of state institutions
described in
sections 1 and 3 of this chapter shall be paid as follows:
(1) All such accounts shall be signed by the superintendent of
such institution, attested to by the seal of the institution, and
forwarded to the auditor of the county for payment from which
county the inmate or patient was admitted.
(2) All accounts accruing between January 1 and June 30 of each
year shall be forwarded to the county auditor on or before October
1 of such year.
(3) All accounts accruing between July 1 and December 31 of
each year shall be forwarded to the county auditor on or before
April 1 of the following year.
(4) Upon receipt of any such account, the county auditor shall
draw a warrant on the treasurer of the county for the payment of
the account, and the same shall be paid out of the funds of the
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
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.
SOURCE: IC 4-30-16-3; (08)CC100108.16. -->
SECTION 16. IC 4-30-16-3, AS AMENDED BY P.L.2-2006,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 3. (a) The commission shall transfer the
surplus revenue in the administrative trust fund as follows:
(1) Before the last business day of January, April, July, and
October, the commission shall transfer to the treasurer of state, for
deposit in the Indiana state teachers' retirement fund (IC
5-10.4-2), seven million five hundred thousand dollars
($7,500,000). Notwithstanding any other law, including any
appropriations law resulting from a budget bill (as defined in
IC 4-12-1-2), the money transferred under this subdivision shall
be set aside in the pension stabilization fund (IC 5-10.4-2-5) to be
used as a credit against the unfunded accrued liability of the
pre-1996 account (as defined in IC 5-10.4-1-12) of the Indiana
state teachers' retirement fund. The money transferred is in
addition to the appropriation needed to pay benefits for the state
fiscal year.
(2) Before the last business day of January, April, July, and
October, the commission shall transfer
(A) two seven million five hundred thousand dollars
($2,500,000) ($7,500,000) of the surplus revenue to the
treasurer of state for deposit in the "k" portion of the pension
relief fund (IC 5-10.3-11). and
(B) five million dollars ($5,000,000) of the surplus revenue to
the treasurer of state for deposit in the "m" portion of the
pension relief fund (IC 5-10.3-11).
(3) The surplus revenue remaining in the fund on the last day of
January, April, July, and October after the transfers under
subdivisions (1) and (2) shall be transferred by the commission to
the treasurer of state for deposit on that day in the build Indiana
fund.
(b) The commission may make transfers to the treasurer of state
more frequently than required by subsection (a). However, the number
of transfers does not affect the amount that is required to be transferred
for the purposes listed in subsection (a)(1) and (a)(2). Any amount
transferred during the month in excess of the amount required to be
transferred for the purposes listed in subsection (a)(1) and (a)(2) shall
be transferred to the build Indiana fund.
SOURCE: IC 4-33-12-6; (08)CC100108.17. -->
SECTION 17. IC 4-33-12-6, AS AMENDED BY HEA 1137-2008,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 6. (a) The department shall place in the state
general fund the tax revenue collected under this chapter.
(b) Except as provided by subsections (c) and (d) and IC 6-3.1-20-7,
the treasurer of state shall quarterly pay the following amounts:
(1) Except as provided in subsection (k), one dollar ($1) of the
admissions tax collected by the licensed owner for each person
embarking on a gambling excursion during the quarter or
admitted to a riverboat that has implemented flexible scheduling
under IC 4-33-6-21 during the quarter shall be paid to:
(A) the city in which the riverboat is docked, if the city:
(i) is located in a county having a population of more than
one hundred ten thousand (110,000) but less than one
hundred fifteen thousand (115,000); or
(ii) is contiguous to the Ohio River and is the largest city in
the county; and
(B) the county in which the riverboat is docked, if the
riverboat is not docked in a city described in clause (A).
(2) Except as provided in subsection (k), one dollar ($1) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county in which the riverboat is docked. In the
case of a county described in subdivision (1)(B), this one dollar
($1) is in addition to the one dollar ($1) received under
subdivision (1)(B).
(3) Except as provided in subsection (k), ten cents ($0.10) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county convention and visitors bureau or
promotion fund for the county in which the riverboat is docked.
(4) Except as provided in subsection (k), fifteen cents ($0.15) of
the admissions tax collected by the licensed owner for each
person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during a quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the state fair commission, for use in any activity
that the commission is authorized to carry out under IC 15-13-3.
(5) Except as provided in subsection (k), ten cents ($0.10) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the division of mental health and addiction. The
division shall allocate at least twenty-five percent (25%) of the
funds derived from the admissions tax to the prevention and
treatment of compulsive gambling.
(6) Except as provided in subsection (k) and section 7 of this
chapter, sixty-five cents ($0.65) of the admissions tax collected by
the licensed owner for each person embarking on a gambling
excursion during the quarter or admitted to a riverboat during the
quarter that has implemented flexible scheduling under
IC 4-33-6-21 shall be paid to the Indiana horse racing commission
to be distributed as follows, in amounts determined by the Indiana
horse racing commission, for the promotion and operation of
horse racing in Indiana:
(A) To one (1) or more breed development funds established
by the Indiana horse racing commission under IC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horse
racing commission under IC 4-31. The commission may make
a grant under this clause only for purses, promotions, and
routine operations of the racetrack. No grants shall be made
for long term capital investment or construction, and no grants
shall be made before the racetrack becomes operational and is
offering a racing schedule.
(c) With respect to tax revenue collected from a riverboat located in
a historic hotel district, the treasurer of state shall quarterly pay the
following amounts:
(1) Twenty-two percent (22%) of the admissions tax collected
during the quarter shall be paid to the county treasurer of the
county in which the riverboat is docked. The county treasurer
shall distribute the money received under this subdivision as
follows:
(A) Twenty-two and seventy-five hundredths percent (22.75%)
shall be quarterly distributed to the county treasurer of a
county having a population of more than thirty-nine thousand
six hundred (39,600) but less than forty thousand (40,000) for
appropriation by the county fiscal body after receiving a
recommendation from the county executive. The county fiscal
body for the receiving county shall provide for the distribution
of the money received under this clause to one (1) or more
taxing units (as defined in IC 6-1.1-1-21) in the county under
a formula established by the county fiscal body after receiving
a recommendation from the county executive.
(B) Twenty-two and seventy-five hundredths percent (22.75%)
shall be quarterly distributed to the county treasurer of a
county having a population of more than ten thousand seven
hundred (10,700) but less than twelve thousand (12,000) for
appropriation by the county fiscal body. The county fiscal
body for the receiving county shall provide for the distribution
of the money received under this clause to one (1) or more
taxing units (as defined in IC 6-1.1-1-21) in the county under
a formula established by the county fiscal body after receiving
a recommendation from the county executive.
(C) Fifty-four and five-tenths percent (54.5%) shall be retained
by the county where the riverboat is docked for appropriation
by the county fiscal body after receiving a recommendation
from the county executive.
(2) Five percent (5%) of the admissions tax collected during the
quarter shall be paid to a town having a population of more than
two thousand two hundred (2,200) but less than three thousand
five hundred (3,500) located in a county having a population of
more than nineteen thousand three hundred (19,300) but less than
twenty thousand (20,000). At least twenty percent (20%) of the
taxes received by a town under this subdivision must be
transferred to the school corporation in which the town is located.
(3) Five percent (5%) of the admissions tax collected during the
quarter shall be paid to a town having a population of more than
three thousand five hundred (3,500) located in a county having a
population of more than nineteen thousand three hundred
(19,300) but less than twenty thousand (20,000). At least twenty
percent (20%) of the taxes received by a town under this
subdivision must be transferred to the school corporation in which
the town is located.
(4) Twenty percent (20%) of the admissions tax collected during
the quarter shall be paid in equal amounts to each town that:
(A) is located in the county in which the riverboat docks; and
(B) contains a historic hotel.
At least twenty percent (20%) of the taxes received by a town
under this subdivision must be transferred to the school
corporation in which the town is located.
(5) Ten percent (10%) of the admissions tax collected during the
quarter shall be paid to the Orange County development
commission established under IC 36-7-11.5. At least one-third
(1/3) of the taxes paid to the Orange County development
commission under this subdivision must be transferred to the
Orange County convention and visitors bureau.
(6) Thirteen percent (13%) of the admissions tax collected during
the quarter shall be paid to the West Baden Springs historic hotel
preservation and maintenance fund established by
IC 36-7-11.5-11(b).
(7) Twenty-five percent (25%) of the admissions tax collected
during the quarter shall be paid to the Indiana economic
development corporation to be used by the corporation for the
development and implementation of a regional economic
development strategy to assist the residents of the county in which
the riverboat is located and residents of contiguous counties in
improving their quality of life and to help promote successful and
sustainable communities. The regional economic development
strategy must include goals concerning the following issues:
(A) Job creation and retention.
(B) Infrastructure, including water, wastewater, and storm
water infrastructure needs.
(C) Housing.
(D) Workforce training.
(E) Health care.
(F) Local planning.
(G) Land use.
(H) Assistance to regional economic development groups.
(I) Other regional development issues as determined by the
Indiana economic development corporation.
(d) With respect to tax revenue collected from a riverboat that
operates from a county having a population of more than four hundred
thousand (400,000) but less than seven hundred thousand (700,000),
the treasurer of state shall quarterly pay the following amounts:
(1) Except as provided in subsection (k), one dollar ($1) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the city in which the riverboat is docked.
(2) Except as provided in subsection (k), one dollar ($1) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county in which the riverboat is docked.
(3) Except as provided in subsection (k), nine cents ($0.09) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county convention and visitors bureau or
promotion fund for the county in which the riverboat is docked.
(4) Except as provided in subsection (k), one cent ($0.01) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the northwest Indiana law enforcement training
center.
(5) Except as provided in subsection (k), fifteen cents ($0.15) of
the admissions tax collected by the licensed owner for each
person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during a quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the state fair commission for use in any activity
that the commission is authorized to carry out under IC 15-13-3.
(6) Except as provided in subsection (k), ten cents ($0.10) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the division of mental health and addiction. The
division shall allocate at least twenty-five percent (25%) of the
funds derived from the admissions tax to the prevention and
treatment of compulsive gambling.
(7) Except as provided in subsection (k) and section 7 of this
chapter, sixty-five cents ($0.65) of the admissions tax collected by
the licensed owner for each person embarking on a gambling
excursion during the quarter or admitted to a riverboat during the
quarter that has implemented flexible scheduling under
IC 4-33-6-21 shall be paid to the Indiana horse racing commission
to be distributed as follows, in amounts determined by the Indiana
horse racing commission, for the promotion and operation of
horse racing in Indiana:
(A) To one (1) or more breed development funds established
by the Indiana horse racing commission under IC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horse
racing commission under IC 4-31. The commission may make
a grant under this clause only for purses, promotions, and
routine operations of the racetrack. No grants shall be made
for long term capital investment or construction, and no grants
shall be made before the racetrack becomes operational and is
offering a racing schedule.
(e) Money paid to a unit of local government under subsection
(b)(1) through (b)(2), (c)(1) through (c)(4), or (d)(1) through (d)(2):
(1) must be paid to the fiscal officer of the unit and may be
deposited in the unit's general fund or riverboat fund established
under IC 36-1-8-9, or both;
(2) may not be used to reduce the unit's maximum levy under
IC 6-1.1-18.5 but may be used at the discretion of the unit to
reduce the property tax levy of the unit for a particular year;
(3) may be used for any legal or corporate purpose of the unit,
including the pledge of money to bonds, leases, or other
obligations under IC 5-1-14-4; and
(4) is considered miscellaneous revenue.
(f) Money paid by the treasurer of state under subsection (b)(3) or
(d)(3) shall be:
(1) deposited in:
(A) the county convention and visitor promotion fund; or
(B) the county's general fund if the county does not have a
convention and visitor promotion fund; and
(2) used only for the tourism promotion, advertising, and
economic development activities of the county and community.
(g) Money received by the division of mental health and addiction
under subsections (b)(5) and (d)(6):
(1) is annually appropriated to the division of mental health and
addiction;
(2) shall be distributed to the division of mental health and
addiction at times during each state fiscal year determined by the
budget agency; and
(3) shall be used by the division of mental health and addiction
for programs and facilities for the prevention and treatment of
addictions to drugs, alcohol, and compulsive gambling, including
the creation and maintenance of a toll free telephone line to
provide the public with information about these addictions. The
division shall allocate at least twenty-five percent (25%) of the
money received to the prevention and treatment of compulsive
gambling.
(h) This subsection applies to the following:
(1) Each entity receiving money under subsection (b).
(2) Each entity receiving money under subsection (d)(1) through
(d)(2).
(3) Each entity receiving money under subsection (d)(5) through
(d)(7).
The treasurer of state shall determine the total amount of money paid
by the treasurer of state to an entity subject to this subsection during
the state fiscal year 2002. The amount determined under this subsection
is the base year revenue for each entity subject to this subsection. The
treasurer of state shall certify the base year revenue determined under
this subsection to each entity subject to this subsection.
(i) This subsection applies to an entity receiving money under
subsection (d)(3) or (d)(4). The treasurer of state shall determine the
total amount of money paid by the treasurer of state to the entity
described in subsection (d)(3) during state fiscal year 2002. The
amount determined under this subsection multiplied by nine-tenths
(0.9) is the base year revenue for the entity described in subsection
(d)(3). The amount determined under this subsection multiplied by
one-tenth (0.1) is the base year revenue for the entity described in
subsection (d)(4). The treasurer of state shall certify the base year
revenue determined under this subsection to each entity subject to this
subsection.
(j) This subsection does not apply to an entity receiving money
under subsection (c). For state fiscal years beginning after June 30,
2002, the total amount of money distributed to an entity under this
section during a state fiscal year may not exceed the entity's base year
revenue as determined under subsection (h) or (i). If the treasurer of
state determines that the total amount of money distributed to an entity
under this section during a state fiscal year is less than the entity's base
year revenue, the treasurer of state shall make a supplemental
distribution to the entity under IC 4-33-13-5(g).
(k) This subsection does not apply to an entity receiving money
under subsection (c). For state fiscal years beginning after June 30,
2002, the treasurer of state shall pay that part of the riverboat
admissions taxes that:
(1) exceeds a particular entity's base year revenue; and
(2) would otherwise be due to the entity under this section;
to the property tax replacement state general fund instead of to the
entity.
SOURCE: IC 4-33-13-5; (08)CC100108.18. -->
SECTION 18. IC 4-33-13-5, AS AMENDED BY HEA 1137-2008,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 5. (a) This subsection does not apply to tax
revenue remitted by an operating agent operating a riverboat in a
historic hotel district. After funds are appropriated under section 4 of
this chapter, each month the treasurer of state shall distribute the tax
revenue deposited in the state gaming fund under this chapter to the
following:
(1) The first thirty-three million dollars ($33,000,000) of tax
revenues collected under this chapter shall be set aside for
revenue sharing under subsection (e).
(2) Subject to subsection (c), twenty-five percent (25%) of the
remaining tax revenue remitted by each licensed owner shall be
paid:
(A) to the city that is designated as the home dock of the
riverboat from which the tax revenue was collected, in the case
of:
(i) a city described in IC 4-33-12-6(b)(1)(A); or
(ii) a city located in a county having a population of more
than four hundred thousand (400,000) but less than seven
hundred thousand (700,000); or
(B) to the county that is designated as the home dock of the
riverboat from which the tax revenue was collected, in the case
of a riverboat whose home dock is not in a city described in
clause (A).
(3) Subject to subsection (d), the remainder of the tax revenue
remitted by each licensed owner shall be paid to the
property tax
replacement state general fund. In each state fiscal year, the
treasurer of state shall make the transfer required by this
subdivision not later than the last business day of the month in
which the tax revenue is remitted to the state for deposit in the
state gaming fund. However, if tax revenue is received by the
state on the last business day in a month, the treasurer of state
may transfer the tax revenue to the
property tax replacement state
general fund in the immediately following month.
(b) This subsection applies only to tax revenue remitted by an
operating agent operating a riverboat in a historic hotel district. After
funds are appropriated under section 4 of this chapter, each month the
treasurer of state shall distribute the tax revenue remitted by the
operating agent under this chapter as follows:
(1) Thirty-seven and one-half percent (37.5%) shall be paid to the
property tax replacement state general fund. established under
IC 6-1.1-21.
(2) Nineteen percent (19%) shall be paid to the West Baden
Springs historic hotel preservation and maintenance fund
established by IC 36-7-11.5-11(b). However, at any time the
balance in that fund exceeds twenty million dollars
($20,000,000), the amount described in this subdivision shall be
paid to the property tax replacement state general fund.
established under IC 6-1.1-21.
(3) Eight percent (8%) shall be paid to the Orange County
development commission established under IC 36-7-11.5.
(4) Sixteen percent (16%) shall be paid in equal amounts to each
town that is located in the county in which the riverboat docks and
contains a historic hotel. The following apply to taxes received by
a town under this subdivision:
(A) At least twenty-five percent (25%) of the taxes must be
transferred to the school corporation in which the town is
located.
(B) At least twelve and five-tenths percent (12.5%) of the
taxes must be transferred to the Orange County convention
and visitors bureau.
(5) Nine percent (9%) shall be paid to the county treasurer of the
county in which the riverboat is docked. The county treasurer
shall distribute the money received under this subdivision as
follows:
(A) Twenty-two and twenty-five hundredths percent (22.25%)
shall be quarterly distributed to the county treasurer of a
county having a population of more than thirty-nine thousand
six hundred (39,600) but less than forty thousand (40,000) for
appropriation by the county fiscal body after receiving a
recommendation from the county executive. The county fiscal
body for the receiving county shall provide for the distribution
of the money received under this clause to one (1) or more
taxing units (as defined in IC 6-1.1-1-21) in the county under
a formula established by the county fiscal body after receiving
a recommendation from the county executive.
(B) Twenty-two and twenty-five hundredths percent (22.25%)
shall be quarterly distributed to the county treasurer of a
county having a population of more than ten thousand seven
hundred (10,700) but less than twelve thousand (12,000) for
appropriation by the county fiscal body after receiving a
recommendation from the county executive. The county fiscal
body for the receiving county shall provide for the distribution
of the money received under this clause to one (1) or more
taxing units (as defined in IC 6-1.1-1-21) in the county under
a formula established by the county fiscal body after receiving
a recommendation from the county executive.
(C) Fifty-five and five-tenths percent (55.5%) shall be retained
by the county where the riverboat is docked for appropriation
by the county fiscal body after receiving a recommendation
from the county executive.
(6) Five percent (5%) shall be paid to a town having a population
of more than two thousand two hundred (2,200) but less than
three thousand five hundred (3,500) located in a county having a
population of more than nineteen thousand three hundred
(19,300) but less than twenty thousand (20,000). At least forty
percent (40%) of the taxes received by a town under this
subdivision must be transferred to the school corporation in which
the town is located.
(7) Five percent (5%) shall be paid to a town having a population
of more than three thousand five hundred (3,500) located in a
county having a population of more than nineteen thousand three
hundred (19,300) but less than twenty thousand (20,000). At least
forty percent (40%) of the taxes received by a town under this
subdivision must be transferred to the school corporation in which
the town is located.
(8) Five-tenths percent (0.5%) shall be paid to the Orange County
convention and visitors bureau.
(c) For each city and county receiving money under subsection
(a)(2), the treasurer of state shall determine the total amount of money
paid by the treasurer of state to the city or county during the state fiscal
year 2002. The amount determined is the base year revenue for the city
or county. The treasurer of state shall certify the base year revenue
determined under this subsection to the city or county. The total
amount of money distributed to a city or county under this section
during a state fiscal year may not exceed the entity's base year revenue.
For each state fiscal year, the treasurer of state shall pay that part of the
riverboat wagering taxes that:
(1) exceeds a particular city's or county's base year revenue; and
(2) would otherwise be due to the city or county under this
section;
to the
property tax replacement state general fund instead of to the city
or county.
(d) Each state fiscal year the treasurer of state shall transfer from the
tax revenue remitted to the
property tax replacement state general fund
under subsection (a)(3) to the build Indiana fund an amount that when
added to the following may not exceed two hundred fifty million
dollars ($250,000,000):
(1) Surplus lottery revenues under IC 4-30-17-3.
(2) Surplus revenue from the charity gaming enforcement fund
under IC 4-32.2-7-7.
(3) Tax revenue from pari-mutuel wagering under IC 4-31-9-3.
The treasurer of state shall make transfers on a monthly basis as needed
to meet the obligations of the build Indiana fund. If in any state fiscal
year insufficient money is transferred to the
property tax replacement
state general fund under subsection (a)(3) to comply with this
subsection, the treasurer of state shall reduce the amount transferred to
the build Indiana fund to the amount available in the
property tax
replacement state general fund from the transfers under subsection
(a)(3) for the state fiscal year.
(e) Before August 15 of each year, the treasurer of state shall
distribute the wagering taxes set aside for revenue sharing under
subsection (a)(1) to the county treasurer of each county that does not
have a riverboat according to the ratio that the county's population
bears to the total population of the counties that do not have a
riverboat. Except as provided in subsection (h), the county auditor shall
distribute the money received by the county under this subsection as
follows:
(1) To each city located in the county according to the ratio the
city's population bears to the total population of the county.
(2) To each town located in the county according to the ratio the
town's population bears to the total population of the county.
(3) After the distributions required in subdivisions (1) and (2) are
made, the remainder shall be retained by the county.
(f) Money received by a city, town, or county under subsection (e)
or (h) may be used for any of the following purposes:
(1) To reduce the property tax levy of the city, town, or county for
a particular year (a property tax reduction under this subdivision
does not reduce the maximum levy of the city, town, or county
under IC 6-1.1-18.5).
(2) For deposit in a special fund or allocation fund created under
IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
IC 36-7-30 to provide funding for additional credits for property
tax replacement in property tax increment allocation areas or debt
repayment.
(3) To fund sewer and water projects, including storm water
management projects.
(4) For police and fire pensions.
(5) To carry out any governmental purpose for which the money
is appropriated by the fiscal body of the city, town, or county.
Money used under this subdivision does not reduce the property
tax levy of the city, town, or county for a particular year or reduce
the maximum levy of the city, town, or county under
IC 6-1.1-18.5.
(g) This subsection does not apply to an entity receiving money
under IC 4-33-12-6(c). Before September 15 of each year, the treasurer
of state shall determine the total amount of money distributed to an
entity under IC 4-33-12-6 during the preceding state fiscal year. If the
treasurer of state determines that the total amount of money distributed
to an entity under IC 4-33-12-6 during the preceding state fiscal year
was less than the entity's base year revenue (as determined under
IC 4-33-12-6), the treasurer of state shall make a supplemental
distribution to the entity from taxes collected under this chapter and
deposited into the property tax replacement state general fund. Except
as provided in subsection (i), the amount of an entity's supplemental
distribution is equal to:
(1) the entity's base year revenue (as determined under
IC 4-33-12-6); minus
(2) the sum of:
(A) the total amount of money distributed to the entity during
the preceding state fiscal year under IC 4-33-12-6; plus
(B) any amounts deducted under IC 6-3.1-20-7.
(h) This subsection applies only to a county containing a
consolidated city. The county auditor shall distribute the money
received by the county under subsection (e) as follows:
(1) To each city, other than a consolidated city, located in the
county according to the ratio that the city's population bears to the
total population of the county.
(2) To each town located in the county according to the ratio that
the town's population bears to the total population of the county.
(3) After the distributions required in subdivisions (1) and (2) are
made, the remainder shall be paid in equal amounts to the
consolidated city and the county.
(i) This subsection applies only to the Indiana horse racing
commission. For each state fiscal year the amount of the Indiana horse
racing commission's supplemental distribution under subsection (g)
must be reduced by the amount required to comply with
IC 4-33-12-7(a).
SOURCE: IC 4-35-5-3; (08)CC100108.19. -->
SECTION 19. IC 4-35-5-3, AS ADDED BY P.L.233-2007,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 3. (a) A permit holder that is issued a
gambling game license under this article must pay to the commission
an initial licensing fee of two hundred fifty million dollars
($250,000,000) as follows:
(1) One hundred fifty million dollars ($150,000,000) payable
before November 1, 2007.
(2) One hundred million dollars ($100,000,000) payable before
November 1, 2008.
(b) The commission shall deposit any initial licensing fees collected
under this section into the property tax reduction trust state general
fund. established by IC 4-35-8-2. Subject to an appropriation by the
general assembly, money deposited into the property tax reduction trust
fund under this section may be used to provide property tax relief in
any manner prescribed by the general assembly.
SOURCE: IC 4-35-5-4; (08)CC100108.20. -->
SECTION 20. IC 4-35-5-4, AS ADDED BY P.L.233-2007,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 4. (a) An initial gambling game license
expires five (5) years after the effective date of the license. Unless the
gambling game license is terminated or revoked, the gambling game
license may be renewed annually thereafter upon:
(1) the payment of an annual renewal fee of one hundred dollars
($100) per slot machine operated by the licensee; and
(2) a determination by the commission that the licensee satisfies
the conditions of this chapter.
Renewal fees paid under this section shall be deposited in the
property
tax reduction trust state general fund.
established by IC 4-35-8-2.
(b) Except as provided in subsection (c), an initial gaming license
may not be transferred by the initial licensee for at least five (5) years
after the effective date of the license.
(c) A gambling game license may be transferred for any of the
following reasons:
(1) As a result of a bankruptcy, a receivership, or a debt
adjustment initiated by or against the initial licensee or the
substantial owners of the initial licensee.
(2) Because:
(A) the licensee's license has been cancelled, terminated, or
revoked by the commission; or
(B) the commission determines that transferring the license is
in the best interests of Indiana.
(3) Because of the death of a substantial owner of the initial
licensee.
A transfer permitted under this subsection is subject to section 7 of this
chapter.
SOURCE: IC 4-35-7-12; (08)CC100108.21. -->
SECTION 21. IC 4-35-7-12, AS ADDED BY P.L.233-2007,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 12. (a) The Indiana horse racing commission
shall enforce the requirements of this section.
(b) Except as provided in subsections (j) and (k), a licensee shall
before the fifteenth day of each month devote to the gaming integrity
fund, horse racing purses, and to horsemen's associations an amount
equal to fifteen percent (15%) of the adjusted gross receipts of the slot
machine wagering from the previous month at the licensee's racetrack.
The Indiana horse racing commission may not use any of this money
for any administrative purpose or other purpose of the Indiana horse
racing commission, and the entire amount of the money shall be
distributed as provided in this section. A licensee shall pay the first two
hundred fifty thousand dollars ($250,000) distributed under this section
in a state fiscal year to the commission for deposit in the gaming
integrity fund established by IC 4-35-8.7-3. After this money has been
distributed to the commission, a licensee shall distribute the remaining
money devoted to horse racing purses and to horsemen's associations
under this subsection as follows:
(1) Five-tenths percent (0.5%) shall be transferred to horsemen's
associations for equine promotion or welfare according to the
ratios specified in subsection (e).
(2) Two and five-tenths percent (2.5%) shall be transferred to
horsemen's associations for backside benevolence according to
the ratios specified in subsection (e).
(3) Ninety-seven percent (97%) shall be distributed to promote
horses and horse racing as provided in subsection (d).
(c) A horsemen's association shall expend the amounts distributed
to the horsemen's association under subsection (b)(1) through (b)(2) for
a purpose promoting the equine industry or equine welfare or for a
benevolent purpose that the horsemen's association determines is in the
best interests of horse racing in Indiana for the breed represented by the
horsemen's association. Expenditures under this subsection are subject
to the regulatory requirements of subsection (f).
(d) A licensee shall distribute the amounts described in subsection
(b)(3) as follows:
(1) Forty-six percent (46%) for thoroughbred purposes as follows:
(A) Sixty percent (60%) for the following purposes:
(i) Ninety-seven percent (97%) for thoroughbred purses.
(ii) Two and four-tenths percent (2.4%) to the horsemen's
association representing thoroughbred owners and trainers.
(iii) Six-tenths percent (0.6%) to the horsemen's association
representing thoroughbred owners and breeders.
(B) Forty percent (40%) to the breed development fund
established for thoroughbreds under IC 4-31-11-10.
(2) Forty-six percent (46%) for standardbred purposes as follows:
(A) Fifty percent (50%) for the following purposes:
(i) Ninety-six and five-tenths percent (96.5%) for
standardbred purses.
(ii) Three and five-tenths percent (3.5%) to the horsemen's
association representing standardbred owners and trainers.
(B) Fifty percent (50%) to the breed development fund
established for standardbreds under IC 4-31-11-10.
(3) Eight percent (8%) for quarter horse purposes as follows:
(A) Seventy percent (70%) for the following purposes:
(i) Ninety-five percent (95%) for quarter horse purses.
(ii) Five percent (5%) to the horsemen's association
representing quarter horse owners and trainers.
(B) Thirty percent (30%) to the breed development fund
established for quarter horses under IC 4-31-11-10.
Expenditures under this subsection are subject to the regulatory
requirements of subsection (f).
(e) Money distributed under subsection (b)(1) and (b)(2) shall be
allocated as follows:
(1) Forty-six percent (46%) to the horsemen's association
representing thoroughbred owners and trainers.
(2) Forty-six percent (46%) to the horsemen's association
representing standardbred owners and trainers.
(3) Eight percent (8%) to the horsemen's association representing
quarter horse owners and trainers.
(f) Money distributed under this section may not be expended unless
the expenditure is for a purpose authorized in this section and is either
for a purpose promoting the equine industry or equine welfare or is for
a benevolent purpose that is in the best interests of horse racing in
Indiana or the necessary expenditures for the operations of the
horsemen's association required to implement and fulfill the purposes
of this section. The Indiana horse racing commission may review any
expenditure of money distributed under this section to ensure that the
requirements of this section are satisfied. The Indiana horse racing
commission shall adopt rules concerning the review and oversight of
money distributed under this section and shall adopt rules concerning
the enforcement of this section. The following apply to a horsemen's
association receiving a distribution of money under this section:
(1) The horsemen's association must annually file a report with
the Indiana horse racing commission concerning the use of the
money by the horsemen's association. The report must include
information as required by the commission.
(2) The horsemen's association must register with the Indiana
horse racing commission.
(g) The commission shall provide the Indiana horse racing
commission with the information necessary to enforce this section.
(h) The Indiana horse racing commission shall investigate any
complaint that a licensee has failed to comply with the horse racing
purse requirements set forth in this section. If, after notice and a
hearing, the Indiana horse racing commission finds that a licensee has
failed to comply with the purse requirements set forth in this section,
the Indiana horse racing commission may:
(1) issue a warning to the licensee;
(2) impose a civil penalty that may not exceed one million dollars
($1,000,000); or
(3) suspend a meeting permit issued under IC 4-31-5 to conduct
a pari-mutuel wagering horse racing meeting in Indiana.
(i) A civil penalty collected under this section must be deposited in
the state general fund.
(j) For a state fiscal year beginning after June 30, 2008, and ending
before July 1, 2009, the amount of money dedicated to the purposes
described in subsection (b) for a particular state fiscal year is equal to
the lesser of:
(1) fifteen percent (15%) of the licensee's adjusted gross receipts
for the state fiscal year; or
(2) eighty-five million dollars ($85,000,000).
If fifteen percent (15%) of a licensee's adjusted gross receipts for the
state fiscal year exceeds the amount specified in subdivision (2), the
licensee shall transfer the amount of the excess to the commission for
deposit in the property tax reduction trust state general fund.
established by IC 4-35-8-2. The licensee shall adjust the transfers
required under this section in the final month of the state fiscal year to
comply with the requirements of this subsection.
(k) For a state fiscal year beginning after June 30, 2009, the amount
of money dedicated to the purposes described in subsection (b) for a
particular state fiscal year is equal to the lesser of:
(1) fifteen percent (15%) of the licensee's adjusted gross receipts
for the state fiscal year; or
(2) the amount dedicated to the purposes described in subsection
(b) in the previous state fiscal year increased by a percentage that
does not exceed the percent of increase in the United States
Department of Labor Consumer Price Index during the year
preceding the year in which an increase is established.
If fifteen percent (15%) of a licensee's adjusted gross receipts for the
state fiscal year exceeds the amount specified in subdivision (2), the
licensee shall transfer the amount of the excess to the commission for
deposit in the property tax reduction trust state general fund.
established by IC 4-35-8-2. The licensee shall adjust the transfers
required under this section in the final month of the state fiscal year to
comply with the requirements of this subsection.
SOURCE: IC 4-35-8-3; (08)CC100108.22. -->
SECTION 22. IC 4-35-8-3, AS ADDED BY P.L.233-2007,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 3. The department shall deposit tax revenue
collected under section 1 of this chapter in the property tax reduction
trust state general fund.
SOURCE: IC 5-1-5-1; (08)CC100108.23. -->
SECTION 23. IC 5-1-5-1, AS AMENDED BY P.L.2-2006,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. The following terms as used in this chapter
have the following meanings:
(a) "Governing body" means the council, commission, board of
commissioners, board of directors, board of trustees, or other
legislative body in which the legislative powers of the issuing body are
vested.
(b) "Issuing body" means the state of Indiana, its agencies,
commissions, universities, colleges, institutions, political subdivisions,
counties, school corporations, hospital associations, municipal and
quasi-municipal corporations, special taxing districts, and any
corporation which has issued bonds payable directly or indirectly from
lease rentals payable by any of the foregoing issuing bodies, now or
hereafter existing under the laws of the state.
(c) "Bond" means any revenue bond, general obligation bond, or
advance refunding bond.
(d) "Revenue bond" means any bond note, warrant, certificate of
indebtedness, or other obligation, including a certificate or other
evidence of participation in the lessor's interest in and rights under a
lease, for the payment of money issued by an issuing body or any
predecessor of any issuing body which is payable from designated
revenues, rental payments, special benefits, taxes, or a special fund but
excluding any obligation constituting an indebtedness within the
meaning of the constitutional debt limitation and any obligation
payable solely from special assessments or special assessments and a
guaranty fund.
(e) "General obligation bond" means any bond, note, warrant,
certificate of indebtedness, or other obligation of an issuing body which
constitutes an indebtedness within the meaning of the constitutional
debt limitation.
(f) "Advance refunding bonds" means bonds issued for the purpose
of refunding bonds first subject to redemption or maturing after the
date of the advance refunding bonds.
(g) "Ordinance" means an ordinance of a city or town or resolution
or other instrument by which the governing body of the issuing body
exercising any power hereunder takes formal action and adopts
legislative provisions and matters of some permanency.
(h) "Corporation which has issued bonds" means a corporation
organized under IC 20-47-2 or IC 20-47-3, the laws of any state of the
United States of America or of the United States of America, including
any bank, trust company, or national association serving as a trustee
under an indenture providing for issuance of bonds.
(i) "Local issuing body" means an issuing body that is:
(1) a political subdivision (as defined in IC 36-1-2-13);
(2) a district (as defined in IC 6-1.1-21.2-5); or
(3) a corporation or other entity that:
(A) is not a body corporate and politic established as an
instrumentality of the state; and
(B) has issued bonds that are payable directly or indirectly
from lease rentals payable by a political subdivision or
district described in subdivision (1) or (2).
(j) "Special benefit taxes" means a special tax levied and
collected on an ad valorem basis on property for the purpose of
financing local public improvements that:
(1) are not political or governmental in nature; and
(2) are of special benefit to the residents and property of the
area.
(k) "Tax increment revenues" means an allocation of:
(1) ad valorem property taxes;
(2) state or local adjusted gross income taxes; or
(3) state or local gross retail and use taxes;
to a redevelopment district that is based on an increase in the
assessed value, wages, sales, or other economic activity occurring
in a designated area. The term includes allocations described in
IC 5-28-26-9, IC 6-1.1-21.2-10, IC 36-7-26-10, IC 36-7-27-8,
IC 36-7-31-6, and IC 36-7-31.3-4.
(l) "Redevelopment district" refers to the following:
(1) An airport development zone under IC 8-22-3.5.
(2) A redevelopment district established under:
(A) IC 36-7-14; or
(B) IC 36-7-15.1.
(3) A special taxing district described in:
(A) IC 36-7-14.5-12.5(d); or
(B) IC 36-7-30-3(b).
(4) Another public entity to which tax increment revenues are
allocated.
(i) (m) Words used in this chapter importing singular or plural
number may be construed so that one (1) number includes both.
SOURCE: IC 5-1-5-17; (08)CC100108.24. -->
SECTION 24. IC 5-1-5-17 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]: Sec. 17. (a) This section applies to bonds that are:
(1) issued after June 30, 2008, by a local issuing body; and
(2) payable from ad valorem property taxes, special benefit
taxes on property, or tax increment revenues derived from
property taxes;
including bonds that are issued under a statute that permits the
bonds to be issued without complying with any other law or
otherwise expressly exempts the bonds from the requirements of
this section.
(b) The last date permitted under an agreement for the payment
of principal and interest on bonds that are issued to retire or
otherwise refund other revenue bonds or general obligation bonds
may not extend beyond the maximum term of the bonds being
refunded.
SOURCE: IC 5-1-5-18; (08)CC100108.25. -->
SECTION 25. IC 5-1-5-18 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]: Sec. 18. (a) This section applies to bonds that are:
(1) issued after June 30, 2008, by a local issuing body; and
(2) payable from ad valorem property taxes, special benefit
taxes on property, or tax increment revenues derived from
property taxes;
including bonds that are issued under a statute that permits the
bonds to be issued without complying with any other law or
otherwise expressly exempts the bonds from the requirements of
this section.
(b) Savings (as computed under section 2 of this chapter) that
accrue from the issuance of bonds to retire or otherwise refund
other bonds may be used only for the following purposes:
(1) To maintain a debt service reserve fund for the refunding
bonds at the level required under the terms of the refunding
bonds, if the local issuing body adopts an ordinance,
resolution, or order authorizing that use of the proceeds or
earnings.
(2) To pay the principal or interest, or both, on:
(A) the refunding bonds; or
(B) other bonds, if the issuing body approves an ordinance
authorizing the use of the savings to pay principal or
interest on other bonds.
(3) To reduce the rate or amount of ad valorem property
taxes, special benefit taxes on property, or tax increment
revenues imposed by or allocated to the local issuing body.
SOURCE: IC 5-1-13-1; (08)CC100108.26. -->
SECTION 26. IC 5-1-13-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. As used in The
definitions in this section apply throughout this chapter:
(1) "Bonds" has the same definition that the term is given in
IC 5-1-11-1.
(2) "Local issuing body" has the meaning set forth in
IC 5-1-5-1.
(3) "Political subdivision" has the same definition that the term is
given in IC 36-1-2-13.
(4) "Special benefit taxes" has the meaning set forth in
IC 5-1-5-1.
(5) "Tax increment revenues" has the meaning set forth in
IC 5-1-5-1.
SOURCE: IC 5-1-13-2; (08)CC100108.27. -->
SECTION 27. IC 5-1-13-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. (a) Notwithstanding
any other law, whenever:
(1) bonds are issued by any
political subdivision local issuing
body in the state of Indiana for any lawful purpose or project;
(2) the purpose or project for which the bonds were issued has
been accomplished or abandoned; and
(3) a surplus remains from the proceeds of the bonds or
investment earnings derived from the proceeds of those bonds;
the
political subdivision local issuing body may use the surplus only
in the manner prescribed by subsection (b),
or (c),
or (d).
(b) The legislative body
or other governing body of any such
political subdivision local issuing body may by an order, ordinance, or
resolution entered of record direct the disbursing officer of such
political subdivision local issuing body to transfer the surplus bond
proceeds or investment earnings to the fund of the
political subdivision
local issuing body pledged to the payment of principal and interest on
those bonds, and upon such order, ordinance, or resolution being made,
the disbursing officer shall make such transfer. Thereafter such funds
transferred shall be used for the payment of the bonds to which the
surplus bond proceeds or investment earnings are attributable or
interest due for such bonds.
(c) Surplus bond proceeds or investment earnings may be used
by a local issuing body for the following purposes:
(1) To maintain a debt service reserve fund for the bonds to
which the surplus bond proceeds or investment earnings are
attributable, at the level required under the terms of the
bonds, if the local issuing body adopts an ordinance,
resolution, or order authorizing that use of the proceeds or
earnings.
(2) To pay the principal or interest, or both, on any other
bonds of the local issuing body, if the local issuing body adopts
an ordinance, a resolution, or an order authorizing the use of
the surplus proceeds to pay principal or interest on the bonds.
(3) To reduce the rate or amount of ad valorem property
taxes, special benefit taxes on property, or tax increment
revenues imposed by or allocated to the local issuing body.
(c) (d) This section applies to bonds that are not payable from
ad valorem property taxes, special benefit taxes on property, or tax
increment revenues derived from property taxes. Surplus bond
proceeds or investment earnings may be used by a political subdivision
local issuing body for the same purpose or type of project for which
the bonds were originally issued, if:
(1) the fiscal officer of the political subdivision local issuing
body certifies before or at the time of that use that the surplus was
not anticipated at the time of issuance of the bonds; and
(2) the board or legislative body responsible for issuing the bonds
takes action approving the use of surplus bond proceeds or
investment earnings for the same purpose or type of project for
which the bonds were originally issued.
SOURCE: IC 5-1-14-1.3; (08)CC100108.28. -->
SECTION 28. IC 5-1-14-1.3 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]: Sec. 1.3. The following definitions apply throughout this
chapter:
(1) "Local issuing body" has the meaning set forth in
IC 5-1-5-1.
(2) "Special benefit taxes" has the meaning set forth in
IC 5-1-5-1.
(3) "Tax increment revenues" has the meaning set forth in
IC 5-1-5-1.
SOURCE: IC 5-1-14-10; (08)CC100108.29. -->
SECTION 29. IC 5-1-14-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 10. (a) If an issuer has
issued obligations under a statute that establishes a maximum term or
repayment period for the obligations, notwithstanding that statute, the
issuer may continue to make payments of principal, interest, or both, on
the obligations after the expiration of the term or period if principal or
interest owed to owners of the obligations remains unpaid.
(b) This section does not authorize the use of revenues or funds to
make payments of principal and interest other than those revenues or
funds that were pledged for the payments before the expiration of the
term or period.
(c) Except as otherwise provided by this section, IC 36-7-12-27,
or IC 36-7-14-25.1, the maximum term or repayment period for
obligations issued after June 30, 2008, that are wholly or partially
payable from ad valorem property taxes, special benefit taxes on
property, or tax increment revenues derived from property taxes
may not exceed:
(1) the maximum applicable period under federal law, for
obligations that are issued to evidence loans made or
guaranteed by the federal government or a federal agency;
(2) twenty-five (25) years, for obligations that are wholly or
partially payable from tax increment revenues derived from
property taxes; or
(3) twenty (20) years, for obligations that are not described in
subdivision (1) or (2) and are wholly or partially payable from
ad valorem property taxes or special benefit taxes on
property.
SOURCE: IC 5-1-14-15; (08)CC100108.30. -->
SECTION 30. IC 5-1-14-15, AS ADDED BY P.L.234-2007,
SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 15. (a) Before July 1, 2008, a county or
municipality may issue bonds, notes, or other obligations for the
purpose of providing funds to pay pension benefits under IC 36-8-6,
IC 36-8-7, or IC 36-8-7.5.
(b) Notwithstanding any other law:
(1) bonds, notes, or other obligations issued for the purpose
described in this section may have a final maturity date up to, but
not exceeding, forty (40) years from the date of original issuance;
(2) the amount of bonds, notes, or other obligations that may be
issued for the purpose described in this section may not exceed
two percent (2%) of the true tax value of property located within
the county or municipality; and
(3) the proceeds of bonds, notes, or other obligations issued for
the purpose described in this section may be deposited to the
issuing county's or municipality's separate account described in
IC 5-10.3-11-6.
(c) This section is supplemental to all other laws but does not
relieve a county or municipality from complying with other procedural
requirements for the issuance of bonds, notes, or other obligations.
SOURCE: IC 5-1-14-16; (08)CC100108.31. -->
SECTION 31. IC 5-1-14-16 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]:
Sec. 16. (a) This section applies to obligations that are:
(1) issued after June 30, 2008, by a local issuing body; and
(2) payable from ad valorem property taxes, special benefit
taxes on property, or tax increment revenues derived from
property taxes;
including obligations that are issued under a statute that permits
the bonds to be issued without complying with any other law or
otherwise expressly exempts the bonds from the requirements of
this section.
(b) An agreement for the issuance of obligations must provide
for the payment of principal and interest on the obligations in
nearly equal payment amounts and at regular designated intervals
over the maximum term of the obligations except to the extent that:
(1) interest for a particular repayment period has been paid
from the proceeds of the obligations under section 6 of this
chapter; or
(2) the local issuing body authorizes a different payment
schedule to:
(A) maintain substantially equal payments, in the
aggregate, in any period in which the local issuing body
pays the interest and principal on outstanding obligations;
(B) provide for the payment of principal on the obligations
in amounts and at intervals that will produce an aggregate
amount of principal payments greater than or equal to the
aggregate amount that would otherwise be paid as of the
same date;
(C) provide for level principal payments over the term of
the obligations, in order to reduce total interest costs; or
(D) with respect to obligations wholly or partially payable
from tax increment revenues derived from property taxes,
provide for the payment of principal and interest in
varying amounts over the term of the obligations as
necessary due to the variation in the amount of tax
increment revenues available for those payments.
SOURCE: IC 5-1-16-42; (08)CC100108.32. -->
SECTION 32. IC 5-1-16-42 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 42. (a) When the
authority, the board of trustees or board of managers of the hospital, the
board of commissioners of the county, and a majority of the county
council have agreed upon the terms and conditions of any lease
proposed to be entered into under section 38 or 39 of this chapter, and
before the final execution of the lease, the county auditor shall give
notice by publication of a public hearing to be held in the county by the
board of commissioners. The hearing shall take place on a day not
earlier than ten (10) days after the publication of the notice. The notice
of the hearing shall be published one (1) time in a newspaper of general
circulation printed in the English language and published in the county.
The notice shall do the following:
(1) Name the day, place, and hour of the hearing.
(2) Set forth a brief summary of the principal terms of the lease
agreed upon, including the character and location of the property
to be leased, the lease rental to be paid, and the number of years
the contract is to be in effect.
(3) State a location where the proposed lease, drawings, plans,
specifications, and estimates may be examined.
The proposed lease and the drawings, plans, specifications, and
estimates of construction cost for the building shall be open to
inspection by the public during the ten (10) day period and at the
hearing. All interested persons shall have a right to be heard at the
hearing on the necessity for the execution of the lease and whether the
lease rental under the lease is fair and reasonable. The hearing may be
adjourned to a later date with the place of the hearing fixed prior to
adjournment. Following the hearing, the board of commissioners may
either authorize the execution of the lease as originally agreed upon or
may make modifications that are agreed upon by the authority, the
board of trustees or board of managers of the hospital, and the county
council. The authorization shall be by an order that is entered in the
official records of the board of commissioners. The lease contract shall
be executed on behalf of the county by the board of commissioners.
(b) If the execution of the lease as originally agreed upon or as
modified by agreement is authorized, notice of the signing of the lease
shall be given on behalf of the county by publication one (1) time in a
newspaper of general circulation printed in the English language and
published in the county. Except as provided in subsection (d), ten (10)
or more taxpayers in the county whose tax rate will be affected by the
proposed lease and who may be of the opinion that no necessity exists
for the execution of the lease or that the lease rental under the lease is
not fair and reasonable may file a petition in the office of the county
auditor within thirty (30) days after publication of notice of the
execution of the lease that sets forth the taxpayers' objections and facts
supporting those objections. Upon the filing of a petition, the county
auditor shall immediately certify a copy of the petition together with
such other data as may be necessary in order to present the questions
involved to the department of local government finance. Upon receipt
of the certified petition and information, the department of local
government finance shall fix a time and place in the affected county for
the hearing of the matter that is not less than five (5) or more than
fifteen (15) days after receipt. Notice of the hearing shall be given by
the department of local government finance to the board of county
commissioners and to the first ten (10) taxpayer petitioners upon the
petition by certified mail sent to the addresses listed on the petition at
least five (5) days before the date of the hearing.
(c) No action to contest the validity of the lease or to enjoin the
performance of any of the terms and conditions of the lease shall be
instituted at any time later than thirty (30) days after publication of
notice of the execution of the lease, or if an appeal has been taken to
the department of local government finance, then within thirty (30)
days after the decision of the department.
(d) The authority for taxpayers to object to a proposed lease under
subsection (b) does not apply if the authority complies with the
procedures for the issuance of bonds and other evidences of
indebtedness described in IC 6-1.1-20-3.1 and IC 6-1.1-20-3.2.
IC 6-1.1-20.
SOURCE: IC 5-4-1-8; (08)CC100108.33. -->
SECTION 33. IC 5-4-1-8 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 8. (a) The official bonds of officers,
if sufficient, shall be approved as follows:
(1) Of county officers required to give bonds, by the clerk of the
circuit court unless otherwise specified in this section.
(2) Of county sheriff, county coroner, county recorder, county
auditor, county treasurer, and clerk of the circuit court, by the
county executive.
(3) Of county assessor, township trustee, and township assessor
(if any), by the county auditor.
(4) Of city officers, except the executive and members of the
legislative body, by the city executive.
(5) Of members of the board of public works or of the board of
public works and safety in cities, by the city legislative body.
(6) Of clerk-treasurer and marshal of a town, by the town
legislative body.
(7) Of a controller of a solid waste management district
established under IC 13-21 or IC 13-9.5 (before its repeal), by the
board of directors of the solid waste management district.
(b) A person who approves an official bond shall write the approval
on the bond.
(c) A bond must be approved before it is filed.
SOURCE: IC 5-4-1-18; (08)CC100108.34. -->
SECTION 34. IC 5-4-1-18 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 18. (a) Except as
provided in subsection (b), the following city, town, county, or
township officers and employees shall file an individual surety bond:
(1) City judges, controllers, clerks, and clerk-treasurers.
(2) Town judges and clerk-treasurers.
(3) Auditors, treasurers, recorders, surveyors, sheriffs, coroners,
assessors, and clerks.
(4) Township trustees.
and assessors.
(5) Those employees directed to file an individual bond by the
fiscal body of a city, town, or county.
(6) Township assessors (if any).
(b) The fiscal body of a city, town, county, or township may by
ordinance authorize the purchase of a blanket bond or a crime
insurance policy endorsed to include faithful performance to cover the
faithful performance of all employees, commission members, and
persons acting on behalf of the local government unit, including those
officers described in subsection (a).
(c) The fiscal bodies of the respective units shall fix the amount of
the bond of city controllers, city clerk-treasurers, town clerk-treasurers,
Barrett Law fund custodians, county treasurers, county sheriffs, circuit
court clerks, township trustees, and conservancy district financial
clerks as follows:
(1) The amount must equal fifteen thousand dollars ($15,000) for
each one million dollars ($1,000,000) of receipts of the officer's
office during the last complete fiscal year before the purchase of
the bond, subject to subdivision (2).
(2) The amount may not be less than fifteen thousand dollars
($15,000) nor more than three hundred thousand dollars
($300,000).
County auditors shall file bonds in amounts of not less than fifteen
thousand dollars ($15,000), as fixed by the fiscal body of the county.
The amount of the bond of any other person required to file an
individual bond shall be fixed by the fiscal body of the unit at not less
than eight thousand five hundred dollars ($8,500).
(d) A controller of a solid waste management district established
under IC 13-21 or IC 13-9.5 (before its repeal) shall file an individual
surety bond in an amount:
(1) fixed by the board of directors of the solid waste management
district; and
(2) that is at least fifteen thousand dollars ($15,000).
(e) Except as provided under subsection (d), a person who is
required to file an individual surety bond by the board of directors of
a solid waste management district established under IC 13-21 or
IC 13-9.5 (before its repeal) shall file a bond in an amount fixed by the
board of directors.
(f) In 1982 and every four (4) years after that, the state examiner
shall review the bond amounts fixed under this section and report in an
electronic format under IC 5-14-6 to the general assembly whether
changes are necessary to ensure adequate and economical coverage.
(g) The commissioner of insurance shall prescribe the form of the
bonds or crime policies required by this section, in consultation with
the commission on public records under IC 5-15-5.1-6.
SOURCE: IC 5-10.3-11-4; (08)CC100108.35. -->
SECTION 35. IC 5-10.3-11-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 4. (a) Monies
from the pension relief fund shall be paid annually by the state board
under the procedures specified in this section.
(b)
Before April 1 of Each year,
before a date set by the state
board, each unit of local government must certify to the state board:
(1) the amount of payments made during the preceding year for
benefits under its pension funds covered by this chapter, referred
to in this section as "pension payments";
(2) the data determined necessary by the state board to perform an
actuarial valuation of the unit's pension funds covered by this
chapter;
and
(3) the names required to prepare the list specified in subsection
(c);
and
(4) any other information that is necessary for the state board
to make distributions to units under this chapter.
A unit is ineligible to receive a distribution under this section if it does
not supply
before April 1 of each year (i) the complete information
required by this subsection or
(ii) a substantial amount of the
information required if it is accompanied by an affidavit of the chief
executive officer of the unit detailing the steps which have been taken
to obtain the information and the reasons the complete information has
not been obtained. This subsection supersedes the reporting
requirement of IC 5-10-1.5 as it applies to pension funds covered by
this chapter.
(c)
Before July 1 of Each year,
before a date set by the state
board, the state board shall prepare a list of all police officers and
firefighters, active, retired, and deceased if their beneficiaries are
eligible for benefits, who are members of a police or fire pension fund
that was established before May 1, 1977. The list may not include
police officers, firefighters, or their beneficiaries for whom no future
benefits will be paid. The state board shall then compute the present
value of the accrued liability to provide the pension and other benefits
to each person on the list.
(d)
Before July 1 of Each year,
before a date set by the state
board, the state board shall determine the total pension payments made
by all units of local government for the preceding year and shall
estimate the total pension payments to be made to all units in the
calendar year in which the July 1 occurs and in the following calendar
year.
(e) Each calendar year, the state board shall, with respect to the
following calendar year, determine for each unit of local government
an amount (Dy). The state board shall, in two (2) equal installments
before July 1 and before October 2, distribute to each eligible unit of
local government the amount (Dy) determined for the unit with respect
to the following calendar year. The amount (Dy) shall be determined by
the following STEPS:
STEP ONE. Subtract the total distribution made to units (Dy-1) in the
preceding calendar year from the total pension payments made by units
(Py-1) in the preceding calendar year.
STEP TWO. Multiply the STEP ONE difference by (1+k) as (k) is
determined in STEP THREE.
STEP THREE. Determine the annual percentage increase (k) in the
STEP ONE difference which will allow the present value of all future
estimated distributions, as computed under STEP FOUR, from the
pension relief fund to equal the "k portion" of the pension relief fund
balance plus the present value of all future receipts to the "k portion"
of the fund, but which will not allow the "k portion" of the pension
relief fund balance to be negative. These present values shall be
determined based on the current long term actuarial assumptions. The
"k portion" of the pension relief fund balance is the total pension relief
fund balance less the "m portion" of the fund. The percentage increase
(k) shall be computed to the nearest one thousandth of one percent
(.001%). All years, after the year 2000, in which the receipts to the
fund plus the net pension payments by all the units equal or exceed the
total pension payments shall be ignored for the purposes of these
calculations.
STEP FOUR. Subtract the STEP TWO product from the estimated
total pension payments to be made by all units (Py) in the calendar year
for which the distribution is to be made.
STEP FIVE. Multiply the STEP FOUR difference by one-half (1/2)
of the sum of two quotients, (1) the quotient of the unit's number of
police officers and firefighters on December 31 of the year before the
year of the distribution who are members of a pension fund established
before May 1, 1977, who are retired, and who are deceased if their
beneficiaries are eligible for benefits (unit) divided by the total number
of these police officers and firefighters (total units) on December 31 of
the year before the year of the distribution in all units plus (2) the
quotient of the unit's pension payments (payments) divided by the total
pension payments (total payments) by all units.
Expressed mathematically:
Dy = (Py - ((Py-1 - Dy-1) x (1 + k))) x ½
(unit/(total unit) + payment/(total payment)).
(f) If in any year the distribution made to a unit of local government
is larger than the unit's pension payments to its retirees and their
beneficiaries for that year, the excess may not be distributed to the unit
but must be transferred to the 1977 police officers' and firefighters'
pension and disability fund and the unit's contributions to that fund
shall be reduced for that year by the amount of the transfer.
(g) If in any year after 2000, the STEP FOUR difference under
subsection (e) is smaller than the revenue to the pension relief fund in
that year, then the revenue plus interest plus the fund balance in that
year shall be used in STEP FIVE of subsection (e) instead of the STEP
FOUR difference.
(h) The state board shall have its actuary report annually on the
appropriateness of the actuarial assumptions used in determining the
distribution amount under subsection (e). At least every five (5) years,
the state board shall have its actuary recompute the value of (k) under
STEP TWO of subsection (e).
(i) Each calendar year the state board shall determine the amounts
to be allocated to the "m portion" of the pension relief fund under the
following STEPS, which shall be completed before July 1 of each year:
STEP ONE. The state board shall determine the following:
(1) "Excess earnings", which are the state board's projection of
earnings for the calendar year from investments of the "k portion" of
the fund that exceed the amount of earnings that would have been
earned if the rate of earnings was the rate assumed by the actuary of the
state board in his calculation of (k) under STEP THREE of subsection
(e).
(2) "Prior deficit amount", which is:
(A) the amount of earnings that would have been earned under
the rate assumed by the actuary of the state board in his
calculation of (k) under STEP THREE of subsection (e);
minus
(B) the amount of earnings received;
for a calendar year after 1981 in which (B) is less than (A).
STEP TWO. The state board shall distribute to the "m portion" the
excess earnings less any prior deficit amounts.
(j) The "m portion" of the fund shall be any direct allocations plus:
(1) amounts allocated under subsection (i); and
(2) any earnings on the "m portion" less amounts previously
distributed under subsection (l).
(k) The state board shall determine, based on actual experience and
reasonable projections, the units eligible for distribution from the "m
portion" of the pension relief fund according to the following STEPS:
STEP ONE. Determine the amount of pension payments to be paid
by the unit in the calendar year, net of the amount of the distribution to
be received by the unit under subsection (e) in that year, plus
contributions to be made under IC 36-8-8 in that year.
STEP TWO. Divide the amount determined under STEP ONE by
the amount of the maximum permissible ad valorem property tax levy
for the unit as determined under IC 6-1.1-18.5 for the calendar year.
STEP THREE. If the quotient determined under STEP TWO is
equal to or greater than one-tenth (0.1), the unit shall receive a
distribution under subsection (l).
(l) For a calendar year, the state board shall, before July 1 of the
year, distribute from the "m portion" of the pension relief fund to the
extent there are assets in the "m portion" to each eligible unit an
amount, not less than zero (0), determined according to the following
STEPS:
STEP ONE. For the first of consecutive years that a unit is eligible
to receive a distribution under this subsection, determine the amount
of pension payments paid by the unit in the calendar year two (2) years
preceding the calendar year net of the amount of distributions received
by the unit under subsection (e) in the calendar year two (2) years
preceding the calendar year.
STEP TWO. For the first of consecutive years that a unit is eligible
to receive a distribution under this subsection, divide the amount
determined under STEP ONE by the amount of the maximum
permissible ad valorem property tax levy for the unit as determined
under IC 6-1.1-18.5 for the calendar year two (2) years preceding the
calendar year.
STEP THREE. For the first and all subsequent consecutive years
that a unit is eligible to receive a distribution under this subsection,
multiply the amount of the maximum permissible ad valorem property
tax levy for the unit as determined under IC 6-1.1-18.5 for the calendar
year by the quotient determined under STEP TWO.
STEP FOUR. Subtract the amount determined under STEP THREE
from the amount of pension payments to be paid by the unit in the
calendar year, net of distributions to be received under subsection (e)
for the calendar year.
SOURCE: IC 5-10.3-11-4.7; (08)CC100108.36. -->
SECTION 36. IC 5-10.3-11-4.7, AS AMENDED BY P.L.234-2007,
SECTION 277, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 4.7. (a) In addition to the
amounts distributed under sections 4 and 4.5 of this chapter, In 2009
and each year thereafter, the state board shall distribute from the
pension relief fund to each unit of local government an amount
determined under the following STEPS:
STEP ONE: Determine the amount of the total amount of
pension, disability, and survivor benefit payments from the
1925 police pension fund (IC 36-8-6), the 1937 firefighters'
pension fund (IC 36-8-7), and the 1953 police pension fund
(IC 36-8-7.5) to be made by the unit in the calendar year, as
estimated by the state board under section 4 of this chapter, after
subtracting any distributions to the unit from the public
deposit insurance fund that will be used for benefit payments.
STEP TWO: Determine the result of:
(A) the STEP ONE result; multiplied by
(B) fifty percent (50%).
STEP THREE: Determine the amount to be distributed in the
current calendar year to the unit of local government under
section 4 of this chapter.
STEP FOUR: Determine the greater of zero (0) or the result of:
(A) the STEP TWO result; minus
(B) the STEP THREE result.
(b) The state board shall make the distributions under subsection (a)
in two (2) equal installments before July 1 and before October 2 of
each year.
(c) This section expires January 1, 2011.
SOURCE: IC 5-10.3-11-6; (08)CC100108.37. -->
SECTION 37. IC 5-10.3-11-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 6. (a) The state
board shall maintain separate accounts for each unit of local
government for purposes of this section. The accounts
(1) are separate and distinct accounts within the public employees'
retirement fund and the pension relief fund. and
(2) are not part of the "k portion" or "m portion" of the pension
relief fund.
(b) A unit of local government may do the following:
(1) Make deposits at any time to the separate account established
for the unit under this section.
(2) Withdraw once each year from the unit's separate account all
or a part of the balance in the account to pay pension benefits
under IC 36-8-6, IC 36-8-7, or IC 36-8-7.5.
SOURCE: IC 5-13-6-3; (08)CC100108.38. -->
SECTION 38. IC 5-13-6-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 3. (a) All taxes
collected by the county treasurer shall be deposited as one (1) fund in
the several depositories selected for the deposit of county funds and,
except as provided in subsection (b), remain in the depositories until
distributed at the following semiannual distribution made by the county
auditor.
(b) Every county treasurer who, by virtue of the treasurer's office, is
the collector of any taxes for any political subdivision wholly or partly
within the county shall, not later than thirty (30) days after receipt of a
written request for funds filed with the treasurer by a proper officer of
any political subdivision within the county, advance to that political
subdivision a portion of the taxes collected before the semiannual
distribution. The amount advanced may not exceed the lesser of:
(1) ninety-five percent (95%) of the total amount collected at the
time of the advance; or
(2) ninety-five percent (95%) of the amount to be distributed at
the semiannual distribution.
(c) Every county treasurer shall, not later than thirty (30) days after
receipt of a written request for funds filed with the treasurer by a proper
officer of any political subdivision within the county, advance to that
political subdivision a part of the distributions received under
IC 6-1.1-21-10 from the property tax replacement fund for the political
subdivision. The amount advanced may not exceed the lesser of:
(1) ninety-five percent (95%) of the amount distributed from the
fund to the county treasurer for the political subdivision at the
time of the advance; or
(2) ninety-five percent (95%) of the total amount to be distributed
by the county treasurer to the political subdivision on the next
scheduled distribution date.
(d) (c) Upon notice from the county treasurer of the amount to be
advanced, the county auditor shall draw a warrant upon the county
treasurer for the amount. The amount of the advance must be available
immediately for the use of the political subdivision.
(e) (d) At the semiannual distribution all the advances made to any
political subdivision under subsection (b) or (c) shall be deducted from
the total amount due any political subdivision as shown by the
distribution.
SOURCE: IC 5-13-12-4; (08)CC100108.39. -->
SECTION 39. IC 5-13-12-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4. (a) The
secretary-investment manager shall administer, manage, and direct the
affairs and activities of the board under the policies and under the
control and direction of the board. In carrying out these duties, the
secretary-investment manager has the power to do the following:
(1) Approve all accounts for salaries and allowable expenses of
the board, including, but not limited to:
(A) the employment of general or special attorneys,
consultants, and employees and agents as may be necessary to
assist the secretary-investment manager in carrying out the
duties of that office and to assist the board in its consideration
of applications for a guarantee of an industrial development
obligation or credit enhancement obligation guarantee; and
(B) the setting of compensation of persons employed under
subdivision clause (A).
(2) Approve all expenses incidental to the operation of the public
deposit insurance fund.
(3) Perform other duties and functions that may be delegated to
the secretary-investment manager by the board or that are
necessary to carry out the duties of the secretary-investment
manager under this chapter.
(b) The secretary-investment manager shall keep a record of the
proceedings of the board, and shall maintain and be custodian of all
books, documents, and papers filed with the board, and its official seal.
The secretary-investment manager may make copies of all minutes and
other records and documents of the board, and may give certificates
under seal of the board to the effect that the copies are true copies. All
persons dealing with the board may rely upon the certificates.
(c) Each year, beginning in 2001 and ending in
2011, 2021, after the
treasurer of state prepares the annual report required by IC 4-8.1-2-14,
the secretary-investment manager shall determine:
(1) the amount of interest earned by the public deposit insurance
fund during the state fiscal year ending on the preceding June 30,
after deducting:
(A) all expenses and other costs of the board for depositories
that were not paid from other sources during that state fiscal
year; and
(B) all expenses and other costs associated with the Indiana
education savings authority that were not paid from other
sources during that state fiscal year; and
(2) the amount of interest earned during the state fiscal year
ending on the preceding June 30 by the pension distribution fund
established by subsection (g).
(d) On or before November 1 of each year, beginning in 2001 and
ending in
2011, 2021, the public employees' retirement fund shall
provide a report to the secretary-investment manager concerning the
individual and aggregate payments made by all units of local
government (as defined in IC 5-10.3-11-3) during the preceding
calendar year for benefits under the police and firefighter pension funds
established by IC 36-8-6, IC 36-8-7, and IC 36-8-7.5.
(e) On or before the last business day of November of each year,
beginning in 2001 and ending in
2011, 2021, the secretary-investment
manager shall compute the amount of earned interest to be distributed
under this section to each unit of local government (as defined in
IC 5-10.3-11-3) in accordance with subsection (h) according to the
following formula:
STEP ONE: Add the amount determined under subsection (c)(1)
to the amount determined under subsection (c)(2).
STEP TWO: Divide the STEP ONE sum by the aggregate amount
of payments made by all units of local government during the
preceding calendar year for benefits under the police and
firefighter pension funds established by IC 36-8-6, IC 36-8-7, and
IC 36-8-7.5, as reported under subsection (d).
STEP THREE: Multiply the STEP TWO quotient by the amount
of payments made by each unit of local government during the
preceding calendar year for benefits under the police and
firefighter pension funds established by IC 36-8-6, IC 36-8-7, and
IC 36-8-7.5, as reported under subsection (d).
(f) Subject to subsection (j), on or before the last business day of
December of each year, beginning in 2001 and ending in
2011, 2021,
the secretary-investment manager shall provide to the auditor of state:
(1) a report setting forth the amounts to be distributed to units of
local government, as determined under subsection (e); and
(2) a check payable from the public deposit insurance fund to the
pension distribution fund established by subsection (g) in an
amount equal to the amount determined under subsection (c)(1).
(g) The pension distribution fund is established. The pension
distribution fund shall be administered by the treasurer of state. The
treasurer of state shall invest money in the pension distribution fund
not currently needed to meet the obligations of the pension distribution
fund in the same manner as other public money may be invested.
Interest that accrues from these investments shall be deposited in the
pension distribution fund. Money in the pension distribution fund at the
end of a state fiscal year does not revert to the state general fund.
(h) Subject to subsection (j), on June 30 and October 1 of each year,
beginning in 2002 and ending in
2012, 2022, the auditor of state shall
distribute in two (2) equal installments from the pension distribution
fund to the fiscal officer of each unit of local government identified
under subsection (d) the amount computed for that unit under
subsection (e) in November of the preceding year.
(i) Each unit of local government shall deposit distributions received
under subsection (h) in the pension fund or funds identified by the
secretary-investment manager and shall use those distributions to pay
a portion of the obligations with respect to the pension fund or funds.
(j) Before providing a check to the auditor of state under subsection
(f)(2) in December of any year, the secretary-investment manager shall
determine:
(1) the total amount of payments made from the public deposit
insurance fund under IC 5-13-13-3 after June 30, 2001;
(2) the total amount of payments received by the board for
depositories and deposited in the public deposit insurance fund
under IC 5-13-13-3 after June 30, 2001; and
(3) the total amount of interest earned by the public deposit
insurance fund after the first of the payments described in
subdivision (1).
If the total amount of payments determined under subdivision (1) less
the total amount of payments determined under subdivision (2)
(referred to in this subsection as the "net draw on the fund") exceeds
ten million dollars ($10,000,000) and also exceeds the total amount of
interest determined under subdivision (3), the secretary-investment
manager may not provide a check to the auditor of state under
subsection (f)(2) and a distribution may not be made from the pension
distribution fund under subsection (h) in the following calendar year
until the total amount of interest earned by the public deposit insurance
fund equals the net draw on the fund. A check may not be provided
under subsection (f)(2) and a distribution may not be made under
subsection (f) in any subsequent calendar year if a study conducted by
the board under section 7(b) of this chapter demonstrates that payment
of the distribution would reduce the balance of the public deposit
insurance fund to a level insufficient to ensure the safekeeping and
prompt payment of public funds to the extent they are not covered by
insurance of any federal deposit insurance agency.
SOURCE: IC 5-28-9-16; (08)CC100108.40. -->
SECTION 40. IC 5-28-9-16, AS AMENDED BY P.L.2-2006,
SECTION 34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 16. A qualified entity receiving a loan under
this chapter may levy an annual tax on personal and real property
located within the qualified entity's geographical limits for industrial
development purposes, in addition to any other tax authorized by
statute to be levied for such purposes, at a rate that will produce
sufficient revenue to pay the annual installment and interest on a loan
made under this chapter. The tax may be in addition to the maximum
annual rates prescribed by IC 6-1.1-18, IC 6-1.1-18.5, IC 20-45-3, and
other statutes.
SOURCE: IC 5-28-15-3; (08)CC100108.41. -->
SECTION 41. IC 5-28-15-3, AS ADDED BY P.L.214-2005,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 3. As used in this
chapter, "zone business" means an entity that accesses at least one (1)
tax credit, deduction, or exemption incentive available under this
chapter, IC 6-1.1-20.8, IC 6-1.1-45, IC 6-3-3-10, IC 6-3.1-7, or
IC 6-3.1-10.
SOURCE: IC 5-28-15-5; (08)CC100108.42. -->
SECTION 42. IC 5-28-15-5, AS ADDED BY P.L.214-2005,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 5. (a) The board has the
following powers, in addition to other powers that are contained in this
chapter:
(1) To review and approve or reject all applicants for enterprise
zone designation, according to the criteria for designation that this
chapter provides.
(2) To waive or modify rules as provided in this chapter.
(3) To provide a procedure by which enterprise zones may be
monitored and evaluated on an annual basis.
(4) To adopt rules for the disqualification of a zone business from
eligibility for any or all incentives available to zone businesses,
if that zone business does not do one (1) of the following:
(A) If all its incentives, as contained in the summary required
under section 7 of this chapter, exceed one thousand dollars
($1,000) in any year, pay a registration fee to the board in an
amount equal to one percent (1%) of all its incentives.
(B) Use all its incentives, except for the amount of the
registration fee, for its property or employees in the zone.
(C) Remain open and operating as a zone business for twelve
(12) months of the assessment year for which the incentive is
claimed.
(5) To disqualify a zone business from eligibility for any or all
incentives available to zone businesses in accordance with the
procedures set forth in the board's rules.
(6) After a recommendation from a U.E.A., to modify an
enterprise zone boundary if the board determines that the
modification:
(A) is in the best interests of the zone; and
(B) meets the threshold criteria and factors set forth in section
9 of this chapter.
(7) To employ staff and contract for services.
(8) To receive funds from any source and expend the funds for the
administration and promotion of the enterprise zone program.
(9) To make determinations under IC 6-3.1-11 concerning the
designation of locations as industrial recovery sites. and the
availability of the credit provided by IC 6-1.1-20.7 to persons
owning inventory located on an industrial recovery site.
(10) To make determinations under IC 6-1.1-20.7 and IC 6-3.1-11
concerning the disqualification of persons from claiming credits
provided by those chapters that chapter in appropriate cases.
(11) To make determinations under IC 6-3.1-11.5 concerning the
designation of locations as military base recovery sites and the
availability of the credit provided by IC 6-3.1-11.5 to persons
making qualified investments in military base recovery sites.
(12) To make determinations under IC 6-3.1-11.5 concerning the
disqualification of persons from claiming the credit provided by
IC 6-3.1-11.5 in appropriate cases.
(b) In addition to a registration fee paid under subsection (a)(4)(A),
each zone business that receives an incentive described in section 3 of
this chapter shall assist the zone U.E.A. in an amount determined by
the legislative body of the municipality in which the zone is located. If
a zone business does not assist a U.E.A., the legislative body of the
municipality in which the zone is located may pass an ordinance
disqualifying a zone business from eligibility for all credits or
incentives available to zone businesses. If a legislative body
disqualifies a zone business under this subsection, the legislative body
shall notify the board, the department of local government finance, and
the department of state revenue in writing not more than thirty (30)
days after the passage of the ordinance disqualifying the zone business.
Disqualification of a zone business under this section is effective
beginning with the taxable year in which the ordinance disqualifying
the zone business is adopted.
SOURCE: IC 5-28-15-8; (08)CC100108.43. -->
SECTION 43. IC 5-28-15-8, AS ADDED BY P.L.4-2005,
SECTION 34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 8. (a) This section applies to records and other
information, including records and information that are otherwise
confidential, maintained by the following:
(1) The board.
(2) A U.E.A.
(3) The department of state revenue.
(4) The corporation.
(5) The department of local government finance.
(6) A county auditor.
(7) A township assessor (if any).
(8) A county assessor.
(b) A person or an entity listed in subsection (a) may request a
second person or entity described in subsection (a) to provide any
records or other information maintained by the second person or entity
that concern an individual or a business that is receiving a tax
deduction, exemption, or credit related to an enterprise zone.
Notwithstanding any other law, the person or entity to whom the
request is made under this section must comply with the request. A
person or entity receiving records or information under this section that
are confidential must also keep the records or information confidential.
(c) A person or an entity that receives confidential records or
information under this section and knowingly or intentionally discloses
the records or information to an unauthorized person commits a Class
A misdemeanor.
SOURCE: IC 5-28-26-18; (08)CC100108.44. -->
SECTION 44. IC 5-28-26-18, AS ADDED BY P.L.203-2005,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 18. (a) A unit may issue bonds for the purpose of
providing public facilities under this chapter.
(b) The bonds are payable from any funds available to the unit.
(c) The bonds shall be authorized by a resolution of the unit.
(d) The terms and form of the bonds shall be set out either in the
resolution or in a form of trust indenture approved by the resolution.
(e) The bonds must mature within:
(1) fifty (50) years,
for bonds issued before July 1, 2008; or
(2) twenty-five (25) years, for bonds issued after June 30,
2008.
(f) The unit shall sell the bonds at public or private sale upon terms
determined by the district.
(g) All money received from any bonds issued under this chapter
shall be applied solely to the payment of the cost of providing public
facilities within a global commerce center, or the cost of refunding or
refinancing outstanding bonds, for which the bonds are issued. The cost
may include the cost of:
(1) planning and development of the public facilities and all
related buildings, facilities, structures, and improvements;
(2) acquisition of a site and clearing and preparing the site for
construction;
(3) equipment, facilities, structures, and improvements that are
necessary or desirable to make the public facilities suitable for use
and operation;
(4) architectural, engineering, consultant, and attorney's fees;
(5) incidental expenses in connection with the issuance and sale
of bonds;
(6) reserves for principal and interest;
(7) interest during construction and for a period thereafter
determined by the district, but not to exceed five (5) years;
(8) financial advisory fees;
(9) insurance during construction;
(10) municipal bond insurance, debt service reserve insurance,
letters of credit, or other credit enhancement; and
(11) in the case of refunding or refinancing, payment of the
principal of, redemption premiums, if any, for, and interest on, the
bonds being refunded or refinanced.
(h) A unit that issues bonds under this section may enter an
interlocal agreement with any other unit located in the area served by
the district in which the global commerce center is designated. A party
to an agreement under this section may pledge any of its revenues,
including taxes or allocated taxes under IC 36-7-14, to the bonds or
lease rental obligations of another party to the agreement.
SOURCE: IC 6-1.1-1-1.5; (08)CC100108.45. -->
SECTION 45. IC 6-1.1-1-1.5, AS AMENDED BY P.L.88-2005,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1.5. (a) "Assessing official" means:
(1) a township assessor (if any);
(2) a county assessor; or
(2) (3) a member of a county property tax assessment board of
appeals.
(b) The term "assessing official" does not grant a member of the
county property tax assessment board of appeals primary assessing
functions except as may be granted to the member by law.
SOURCE: IC 6-1.1-1-3; (08)CC100108.46. -->
SECTION 46. IC 6-1.1-1-3, AS AMENDED BY P.L.2-2006,
SECTION 35, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 3. (a) Except as provided in subsection (b),
"assessed value" or "assessed valuation" means an amount equal to:
(1) for assessment dates before March 1, 2001, thirty-three and
one-third percent (33 1/3%) of the true tax value of property; and
(2) for assessment dates after February 28, 2001, the true tax
value of property.
(b) For purposes of calculating a budget, rate, or levy under
IC 6-1.1-17, IC 6-1.1-18, IC 6-1.1-18.5, IC 6-1.1-20, IC 20-45-3,
IC 20-46-4, IC 20-46-5, and IC 20-46-6, "assessed value" or "assessed
valuation" does not include the assessed value of tangible property
excluded and kept separately on a tax duplicate by a county auditor
under IC 6-1.1-17-0.5.
SOURCE: IC 6-1.1-1-8.4; (08)CC100108.47. -->
SECTION 47. IC 6-1.1-1-8.4 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 8.4.
"Inventory" means:
(1) materials held for processing or for use in production;
(2) finished or partially finished goods of a manufacturer or
processor; and
(3) property held for sale in the ordinary course of trade or
business.
The term includes items that qualify as inventory under 50
IAC 4.2-5-1 (as effective December 31, 2008).
SOURCE: IC 6-1.1-1-11; (08)CC100108.48. -->
SECTION 48. IC 6-1.1-1-11, AS AMENDED BY P.L.214-2005,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 11. (a) Subject to the
limitation contained in subsection (b), "personal property" means:
(1) nursery stock that has been severed from the ground;
(2) florists' stock of growing crops which are ready for sale as pot
plants on benches;
(3) (1) billboards and other advertising devices which are located
on real property that is not owned by the owner of the devices;
(4) (2) motor vehicles, mobile houses, airplanes, boats not subject
to the boat excise tax under IC 6-6-11, and trailers not subject to
the trailer tax under IC 6-6-5;
(5) (3) foundations (other than foundations which support a
building or structure) on which machinery or equipment is
installed; and
(6) (4) all other tangible property (other than real property) which:
is being:
(A) held for sale in the ordinary course of a trade or business;
(B) held, used, or consumed in connection with the production
of income; or
(C) (A) is being held as an investment; or
(B) is depreciable personal property.
(b) Personal property does not include the following:
(1) Commercially planted and growing crops while they are in the
ground.
(2) Computer application software. that is not held as
(3) Inventory. (as defined in IC 6-1.1-3-11).
SOURCE: IC 6-1.1-1-15; (08)CC100108.49. -->
SECTION 49. IC 6-1.1-1-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 15. "Real property"
means:
(1) land located within this state;
(2) a building or fixture situated on land located within this state;
(3) an appurtenance to land located within this state;
(4) an estate in land located within this state, or an estate, right,
or privilege in mines located on or minerals, including but not
limited to oil or gas, located in the land, if the estate, right, or
privilege is distinct from the ownership of the surface of the land;
and
(5) notwithstanding IC 6-6-6-7, a riverboat:
(A) licensed under IC 4-33; or
(B) operated under an operating agent contract under
IC 4-33-6.5;
for which the department of local government finance shall prescribe
standards to be used by township assessors. assessing officials.
SOURCE: IC 6-1.1-2-7; (08)CC100108.50. -->
SECTION 50. IC 6-1.1-2-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 7. The following property is not subject to assessment and taxation
under this article:
(1) A commercial vessel that is subject to the net tonnage tax
imposed under IC 6-6-6.
(2) A motor vehicle or trailer that is subject to the annual license
excise tax imposed under IC 6-6-5.
(3) A boat that is subject to the boat excise tax imposed under
IC 6-6-11.
(4) Property used by a cemetery (as defined in IC 23-14-33-7) if
the cemetery:
(A) does not have a board of directors, board of trustees, or
other governing authority other than the state or a political
subdivision; and
(B) has had no business transaction during the preceding
calendar year.
(5) A commercial vehicle that is subject to the annual excise tax
imposed under IC 6-6-5.5.
(6) Inventory.
SOURCE: IC 6-1.1-3-1; (08)CC100108.51. -->
SECTION 51. IC 6-1.1-3-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. (a) Except as
provided in subsection (c),
and section 11 of this chapter, personal
property which is owned by a person who is a resident of this state shall
be assessed at the place where the owner resides on the assessment date
of the year for which the assessment is made.
(b) Except as provided in subsection (c),
and section 11 of this
chapter, personal property which is owned by a person who is not a
resident of this state shall be assessed at the place where the owner's
principal office within this state is located on the assessment date of the
year for which the assessment is made.
(c) Personal property shall be assessed at the place where it is
situated on the assessment date of the year for which the assessment is
made if the property is:
(1) regularly used or permanently located where it is situated; or
(2) owned by a nonresident who does not have a principal office
within this state.
(d) If a personal property return is filed pursuant to subsection (c),
the owner of the property shall provide, within forty-five (45) days after
the filing deadline, a copy or other written evidence of the filing of the
return to the assessor of the township in which the owner resides
or to
the county assessor if there is no township assessor for the
township. If such evidence is not filed within forty-five (45) days after
the filing deadline, the
township or county assessor
of for the
township in which area where the owner resides shall determine if the
owner filed a personal property return in the township
or county where
the property is situated. If such a return was filed, the property shall be
assessed where it is situated. If such a return was not filed, the
township or county assessor
of for the
township area where the
owner resides shall notify the assessor of the township
or county
where the property is situated, and the property shall be assessed where
it is situated. This subsection does not apply to a taxpayer who:
(1) is required to file duplicate personal property returns under
section 7(c) of this chapter and under regulations promulgated by
the department of local government finance with respect to that
section; or
(2) is required by the department of local government finance to
file a summary of the taxpayer's business tangible personal
property returns.
SOURCE: IC 6-1.1-3-4; (08)CC100108.52. -->
SECTION 52. IC 6-1.1-3-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4. (a) If a question
arises as to the proper place to assess personal property, the county
assessor shall determine the place if:
(1) two (2) or more townships in the county are served by
township assessors and the conflict involves different townships
which are located within the county the assessor serves. two (2)
or more of those townships; or
(2) the conflict does not involve any other county and none of
the townships in the county is served by a township assessor.
If the conflict involves different counties, the department of local
government finance shall determine the proper place of assessment.
(b) A determination made under this section by a county assessor or
the department of local government finance is final.
(c) If taxes are paid to a county which is not entitled to collect them,
the department of local government finance may direct the authorities
of the county which wrongfully collected the taxes to refund the taxes
collected and any penalties charged on the taxes.
SOURCE: IC 6-1.1-3-5; (08)CC100108.53. -->
SECTION 53. IC 6-1.1-3-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. Before the
assessment date of each year, the county auditor shall deliver to each
township assessor (if any) and the county assessor the proper
assessment books and necessary blanks for the listing and assessment
of personal property.
SOURCE: IC 6-1.1-3-6; (08)CC100108.54. -->
SECTION 54. IC 6-1.1-3-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 6. Between the
assessment date and the filing date of each year, the appropriate
township assessor, or the county assessor if there is no township
assessor for the township, shall furnish each person whose personal
property is subject to assessment for that year with a personal property
return.
SOURCE: IC 6-1.1-3-7; (08)CC100108.55. -->
SECTION 55. IC 6-1.1-3-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. (a) Except as
provided in subsections (b) and (d), a taxpayer shall, on or before the
filing date of each year, file a personal property return with:
(1) the assessor of each township in which the taxpayer's personal
property is subject to assessment; or
(2) the county assessor if there is no township assessor for a
township in which the taxpayer's personal property is subject
to assessment.
(b) The township assessor or county assessor may grant a taxpayer
an extension of not more than thirty (30) days to file the taxpayer's
return if:
(1) the taxpayer submits a written application for an extension
prior to the filing date; and
(2) the taxpayer is prevented from filing a timely return because
of sickness, absence from the county, or any other good and
sufficient reason.
(c) If the sum of the assessed values reported by a taxpayer on the
business personal property returns which the taxpayer files with the
township assessor or county assessor for a year exceeds one hundred
fifty thousand dollars ($150,000), the taxpayer shall file each of the
returns in duplicate.
(d) A taxpayer may file a consolidated return with the county
assessor If: the
(1) a taxpayer has personal property subject to assessment in
more than one (1) township in a county; and
(2) the total assessed value of the personal property in the county
is less than one million five hundred thousand dollars
($1,500,000); A
the taxpayer filing a consolidated return shall file a single return with
the county assessor and attach a schedule listing, by township, all the
taxpayer's personal property and the property's assessed value. A
taxpayer filing a consolidated return is not required to file a personal
property return with the assessor of each township. A The taxpayer
filing a consolidated return shall provide the following: (1) the county
assessor with the information necessary for the county assessor to
allocate the assessed value of the taxpayer's personal property among
the townships listed on the return, including the street address, the
township, and the location of the property.
(2) A copy of the consolidated return, with attachments, for each
township listed on the return.
(e) The county assessor shall provide to each affected township
assessor (if any) in the county all information filed by a taxpayer under
subsection (d) that affects the township. The county assessor shall
provide the information before:
(1) May 25 of each year, for a return filed on or before the filing
date for the return; or
(2) June 30 of each year, for a return filed after the filing date for
the return.
(f) The township assessor shall send all required notifications to the
taxpayer.
(g) (f) The county assessor may refuse to accept a consolidated
personal property tax return that does not have attached to it a schedule
listing, by township, all the personal property of the taxpayer and the
assessed value of the property as required under comply with
subsection (d). For purposes of IC 6-1.1-37-7, a consolidated return to
which subsection (d) applies is filed on the date it is filed with the
county assessor with the schedule of personal property and assessed
value required by subsection (d) attached.
SOURCE: IC 6-1.1-3-14; (08)CC100108.56. -->
SECTION 56. IC 6-1.1-3-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 14. The township
assessor, or the county assessor if there is no township assessor for
the township, shall:
(1) examine and verify; or
(2) allow a contractor under IC 6-1.1-36-12 to examine and
verify;
the accuracy of each personal property return filed with the township
or county assessor by a taxpayer. If appropriate, the assessor or
contractor under IC 6-1.1-36-12 shall compare a return with the books
of the taxpayer and with personal property owned, held, possessed,
controlled, or occupied by the taxpayer.
SOURCE: IC 6-1.1-3-15; (08)CC100108.57. -->
SECTION 57. IC 6-1.1-3-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 15. (a) In connection
with the activities required by section 14 of this chapter, or if a person
owning, holding, possessing, or controlling any personal property fails
to file a personal property return with the township or county assessor
as required by this chapter, the township or county assessor may
examine:
(1) the personal property of the person;
(2) the books and records of the person; and
(3) under oath, the person or any other person whom the assessor
believes has knowledge of the amount, identity, or value of the
personal property reported or not reported by the person on a
return.
(b) After such an examination, the assessor shall assess the personal
property to the person owning, holding, possessing, or controlling that
property.
(c) As an alternative to such an examination, the township or
county assessor may estimate the value of the personal property of the
taxpayer and shall assess the person owning, holding, possessing, or
controlling the property in an amount based upon the estimate. Upon
receiving a notification of estimated value from the township or county
assessor, the taxpayer may elect to file a personal property return,
subject to the penalties imposed by IC 6-1.1-37-7.
SOURCE: IC 6-1.1-3-16; (08)CC100108.58. -->
SECTION 58. IC 6-1.1-3-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 16. If, from the
evidence before him, a township or county assessor, the assessor
determines that a person has temporarily converted any part of his the
person's personal property into property which is not taxable under
this article to avoid the payment of taxes on the converted property, the
township or county assessor shall assess the converted property to the
taxpayer.
SOURCE: IC 6-1.1-3-17; (08)CC100108.59. -->
SECTION 59. IC 6-1.1-3-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 17. (a) On or before
June 1 of each year, each township assessor (if any) of a county shall
deliver to the county assessor a list which states by taxing district the
total of the personal property assessments as shown on the personal
property returns filed with the township assessor on or before the filing
date of that year and in a county with a township assessor under
IC 36-6-5-1 in every township the township assessor shall deliver the
lists to the county auditor as prescribed in subsection (b).
(b) On or before July 1 of each year, each county assessor shall
certify to the county auditor the assessment value of the personal
property in every taxing district.
(c) The department of local government finance shall prescribe the
forms required by this section.
SOURCE: IC 6-1.1-3-18; (08)CC100108.60. -->
SECTION 60. IC 6-1.1-3-18, AS AMENDED BY P.L.219-2007,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 18. (a) Each township assessor of a county (if
any) shall periodically report to the county assessor and the county
auditor with respect to the returns and properties of taxpayers which
the township assessor has examined. The township assessor shall
submit these reports in the form and on the dates prescribed by the
department of local government finance.
(b) Each year, on or before the time prescribed by the department of
local government finance, each township assessor of a county shall
deliver to the county assessor a copy of each business personal property
return which the taxpayer is required to file in duplicate under section
7(c) of this chapter and a copy of any supporting data supplied by the
taxpayer with the return. Each year, the county assessor:
(1) shall review and may audit those the business personal
property returns that the taxpayer is required to file in
duplicate under section 7(c) of this chapter; and
(2) shall determine the returns in which the assessment appears to
be improper.
SOURCE: IC 6-1.1-3-19; (08)CC100108.61. -->
SECTION 61. IC 6-1.1-3-19 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 19. (a) While a county
property tax assessment board of appeals is in session, each township
assessor of the county (if any) shall make the following information
available to the county assessor and the board:
(1) Personal property returns.
(2) Documents related to the returns. and
(3) Any information in the possession of the township assessor
which that is related to the identity of the owners or possessors of
property or the values of property.
(b) Upon written request of the board, the township assessor shall
furnish this information referred to in subsection (a) to any member
of the board either directly or through employees of the board.
SOURCE: IC 6-1.1-3-20; (08)CC100108.62. -->
SECTION 62. IC 6-1.1-3-20 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 20. If an assessing
official or board changes a valuation made by a person on his the
person's personal property return or adds personal property and its
value to a return, the assessing official or board shall, by mail,
immediately give the person notice of the action taken. However, if a
taxpayer lists property on his the taxpayer's return but does not place
a value on the property, a notice of the action of an assessing official
or board in placing a value on the property is not required.
SOURCE: IC 6-1.1-3-21; (08)CC100108.63. -->
SECTION 63. IC 6-1.1-3-21 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 21.
(a) Subject to the
limitations
contained in IC 6-1.1-35-9, assessment returns, lists, and
any other documents and information related to the determination of
personal property assessments shall be preserved as public records and
open to public inspection. The township assessor,
or the county
assessor if there is no township assessor for the township, shall
preserve and maintain these records. if quarters for his office are
provided in the county court house, or a branch thereof. If quarters are
not provided for the township assessor, he shall, as soon as he
completes his audit of a return, deliver the return and all related
documents and information to the county assessor, and the county
assessor shall maintain and preserve the items. The township assessor
shall ensure that the county assessor has full access to the assessment
records maintained by the township assessor.
(b) Each county shall furnish an office for a township assessor in the
county courthouse, or a branch thereof, if the township he serves has
a population of thirty-five thousand (35,000) or more. A county may
furnish an office in the county courthouse, or branch thereof, for any
township assessor.
SOURCE: IC 6-1.1-4-4; (08)CC100108.64. -->
SECTION 64. IC 6-1.1-4-4, AS AMENDED BY P.L.228-2005,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 4. (a) A general reassessment, involving a
physical inspection of all real property in Indiana, shall begin July 1,
2000, and be the basis for taxes payable in 2003.
(b) A general reassessment, involving a physical inspection of all
real property in Indiana, shall begin July 1, 2009, and each fifth year
thereafter. Each reassessment under this subsection:
(1) shall be completed on or before March 1 of the year that
succeeds by two (2) years the year in which the general
reassessment begins; and
(2) shall be the basis for taxes payable in the year following the
year in which the general assessment is to be completed.
(c) In order to ensure that assessing officials and members of each
county property tax assessment board of appeals are prepared for a
general reassessment of real property, the department of local
government finance shall give adequate advance notice of the general
reassessment to the county and township taxing assessing officials of
each county.
SOURCE: IC 6-1.1-4-4.7; (08)CC100108.65. -->
SECTION 65. IC 6-1.1-4-4.7, AS ADDED BY P.L.228-2005,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 4.7. (a) For purposes of this section, "assessor"
means:
(1) a township assessor; or
(2) a county assessor who assumes the responsibility for verifying
sales under 50 IAC 21-3-2(b).
(b) The department of local government finance shall provide
training to township assessors, county assessors, and county auditors
with respect to the verification of sales disclosure forms under 50
IAC 21-3-2.
SOURCE: IC 6-1.1-4-12.4; (08)CC100108.66. -->
SECTION 66. IC 6-1.1-4-12.4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 12.4. (a) For purposes
of this section, the term "oil or gas interest" includes but is not limited
to:
(1) royalties;
(2) overriding royalties;
(3) mineral rights; or
(4) working interest;
in any oil or gas located on or beneath the surface of land which lies
within this state.
(b) Oil or gas interest is subject to assessment and taxation as real
property. Notwithstanding the provisions of IC 1971, 6-1.1-4-4, section
4 of this chapter, each oil or gas interest shall be assessed annually by
the assessor of the township in which the oil or gas is located, or the
county assessor if there is no township assessor for the township.
The township or county assessor shall assess the oil or gas interest to
the person who owns or operates the interest.
(c) A piece of equipment is an appurtenance to land if it is incident
to and necessary for the production of oil and gas from the land
covered by the oil or gas interest. This equipment includes but is not
limited to wells, pumping units, lines, treaters, separators, tanks, and
secondary recovery facilities. These appurtenances are subject to
assesment assessment as real property. Notwithstanding the provisions
of IC 1971, 6-1.1-4-4, section 4 of this chapter, each of these
appurtenances shall be assessed annually by the assessor of the
township in which the appurtenance is located, or the county assessor
if there is no township assessor for the township. The township or
county assessor shall assess the appurtenance to the person who owns
or operates the working interest in the oil or gas interest.
SOURCE: IC 6-1.1-4-12.6; (08)CC100108.67. -->
SECTION 67. IC 6-1.1-4-12.6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 12.6. (a) For purposes
of this section, the term "secondary recovery method" includes but is
not limited to the stimulation of oil production by means of the
injection of water, steam, hydrocarbons, or chemicals, or by means of
in situ combustion.
(b) The total assessed value of all interests in the oil located on or
beneath the surface of a particular tract of land equals the product of:
(1) the average daily production of the oil; multiplied by
(2) three hundred sixty-five (365); and multiplied by
(3) the posted price of oil on the assessment date.
However, if the oil is being extracted by use of a secondary recovery
method, the total assessed value of all interests in the oil equals
one-half (1/2) the assessed value computed under the formula
prescribed in this subsection. The appropriate township assessor (if
any), or the county assessor if there is no township assessor for the
township, shall, in the manner prescribed by the department of local
government finance, apportion the total assessed value of all interests
in the oil among the owners of those interests.
(c) The appropriate township assessor, or the county assessor if
there is no township assessor for the township, shall, in the manner
prescribed by the department of local government finance, determine
and apportion the total assessed value of all interests in the gas located
beneath the surface of a particular tract of land.
(d) The department of local government finance shall prescribe a
schedule for township and county assessors to use in assessing the
appurtenances described in section 12.4(c) of this chapter.
SOURCE: IC 6-1.1-4-13.6; (08)CC100108.68. -->
SECTION 68. IC 6-1.1-4-13.6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 13.6. (a) The township
assessor, or the county assessor if there is no township assessor for
the township, shall determine the values of all classes of commercial,
industrial, and residential land (including farm homesites) in the
township or county using guidelines determined by the department of
local government finance. Not later than November 1 of the year
preceding the year in which a general reassessment becomes effective,
the assessor determining the values of land shall submit the values to
the county property tax assessment board of appeals. Not later than
December 1 of the year preceding the year in which a general
reassessment becomes effective, the county property tax assessment
board of appeals shall hold a public hearing in the county concerning
those values. The property tax assessment board of appeals shall give
notice of the hearing in accordance with IC 5-3-1 and shall hold the
hearing after March 31 and before December 1 of the year preceding
the year in which the general reassessment under IC 6-1.1-4-4 section
4 of this chapter becomes effective.
(b) The county property tax assessment board of appeals shall
review the values submitted under subsection (a) and may make any
modifications it considers necessary to provide uniformity and equality.
The county property tax assessment board of appeals shall coordinate
the valuation of property adjacent to the boundaries of the county with
the county property tax assessment boards of appeals of the adjacent
counties using the procedures adopted by rule under IC 4-22-2 by the
department of local government finance. If the county assessor or
township assessor fails to submit land values under subsection (a) to
the county property tax assessment board of appeals before November
1 of the year before the date the general reassessment under
IC 6-1.1-4-4 section 4 of this chapter becomes effective, the county
property tax assessment board of appeals shall determine the values. If
the county property tax assessment board of appeals fails to determine
the values before the general reassessment becomes effective, the
department of local government finance shall determine the values.
(c) The county assessor shall notify all township assessors in the
county (if any) of the values as modified by the county property tax
assessment board of appeals. Township assessors Assessing officials
shall use the values determined under this section.
SOURCE: IC 6-1.1-4-15; (08)CC100108.69. -->
SECTION 69. IC 6-1.1-4-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 15. (a) If real property
is subject to assessment or reassessment under this chapter, the
assessor of the township in which the property is located, or the
county assessor if there is no township assessor for the township,
shall either appraise the property himself or have it appraised.
(b) In order to determine the assessed value of buildings and other
improvements, the township or county assessor or his the assessor's
authorized representative may, after first making known his the
assessor's or representative's intention to the owner or occupant,
enter and fully examine all buildings and structures which are located
within the township he serves or county and which are subject to
assessment.
SOURCE: IC 6-1.1-4-16; (08)CC100108.70. -->
SECTION 70. IC 6-1.1-4-16, AS AMENDED BY P.L.228-2005,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 16. (a) For purposes of making a general
reassessment of real property or annual adjustments under section 4.5
of this chapter, any a township assessor (if any) and any a county
assessor may employ:
(1) deputies;
(2) employees; and
(3) technical advisors who are:
(A) qualified to determine real property values;
(B) professional appraisers certified under 50 IAC 15; and
(C) employed either on a full-time or a part-time basis, subject
to sections 18.5 and 19.5 of this chapter.
(b) The county council of each county shall appropriate the funds
necessary for the employment of deputies, employees, or technical
advisors employed under subsection (a) of this section.
SOURCE: IC 6-1.1-4-17; (08)CC100108.71. -->
SECTION 71. IC 6-1.1-4-17, AS AMENDED BY P.L.228-2005,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 17. (a) Subject to the approval of the department
of local government finance and the requirements of section 18.5 of
this chapter, a
(1) township assessor; or
(2) group consisting of the county assessor and the township
assessors in a county;
may employ professional appraisers as technical advisors for
assessments in all townships in the county. The department of local
government finance may approve employment under this
subsection only if the department is a party to the employment
contract.
(b) A decision by one (1) or more assessors referred to in
subdivisions (1) and (2) a county assessor to not employ a professional
appraiser as a technical advisor in a general reassessment is subject to
approval by the department of local government finance.
(b) After notice to the county assessor and all township assessors in
the county, a majority of the assessors authorized to vote under this
subsection may vote to:
(1) employ a professional appraiser to act as a technical advisor
in the county during a general reassessment period;
(2) appoint an assessor or a group of assessors to:
(A) enter into and administer the contract with a professional
appraiser employed under this section; and
(B) oversee the work of a professional appraiser employed
under this section.
Each township assessor and the county assessor has one (1) vote. A
decision by a majority of the persons authorized to vote is binding on
the county assessor and all township assessors in the county. Subject
to the limitations in section 18.5 of this chapter, the assessor or
assessors appointed under subdivision (2) may contract with a
professional appraiser employed under this section to supply technical
advice during a general reassessment period for all townships in the
county. A proportionate part of the appropriation to all townships for
assessing purposes shall be used to pay for the technical advice.
(c) As used in this chapter, "professional appraiser" means an
individual or firm that is certified under IC 6-1.1-31.7.
SOURCE: IC 6-1.1-4-18.5; (08)CC100108.72. -->
SECTION 72. IC 6-1.1-4-18.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 18.5. (a) A township
assessor, a group of township assessors, or the county assessor may not
use the services of a professional appraiser for assessment or
reassessment purposes without a written contract. The contract used
must be either a standard contract developed by the state board of tax
commissioners (before the board was abolished) or the department of
local government finance or a contract which that has been specifically
approved by the board or the department. The department shall ensure
that the contract:
(1) includes all of the provisions required under section 19.5(b)
of this chapter; and
(2) adequately provides for the creation and transmission of real
property assessment data in the form required by the legislative
services agency and the division of data analysis of the
department.
(b) No contract shall be made with any professional appraiser to act
as technical advisor in the assessment of property, before the giving of
notice and the receiving of bids from anyone desiring to furnish this
service. Notice of the time and place for receiving bids for the contract
shall be given by publication by one (1) insertion in two (2) newspapers
of general circulation published in the county and representing each of
the two (2) leading political parties in the county. or If only one (1)
newspaper is there published, notice in that one (1) newspaper is
sufficient to comply with the requirements of this subsection. The
contract shall be awarded to the lowest and best bidder who meets all
requirements under law for entering a contract to serve as technical
advisor in the assessment of property. However, any and all bids may
be rejected, and new bids may be asked.
(c) The county council of each county shall appropriate the funds
needed to meet the obligations created by a professional appraisal
services contract which is entered into under this chapter.
SOURCE: IC 6-1.1-4-19.5; (08)CC100108.73. -->
SECTION 73. IC 6-1.1-4-19.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 19.5. (a) The
department of local government finance shall develop a standard
contract or standard provisions for contracts to be used in securing
professional appraising services.
(b) The standard contract or contract provisions must contain:
(1) a fixed date by which the professional appraiser or appraisal
firm shall have completed all responsibilities under the contract;
(2) a penalty clause under which the amount to be paid for
appraisal services is decreased for failure to complete specified
services within the specified time;
(3) a provision requiring the appraiser, or appraisal firm, to make
periodic reports to the township assessors involved; county
assessor;
(4) a provision stipulating the manner in which, and the time
intervals at which, the periodic reports referred to in subdivision
(3) of this subsection are to be made;
(5) a precise stipulation of what service or services are to be
provided and what class or classes of property are to be appraised;
(6) a provision stipulating that the contractor will generate
complete parcel characteristics and parcel assessment data in a
manner and format acceptable to the legislative services agency
and the department of local government finance; and
(7) a provision stipulating that the legislative services agency and
the department of local government finance have unrestricted
access to the contractor's work product under the contract; and
(8) a provision stating that the department of local
government finance is a party to the contract.
The department of local government finance may devise other
necessary provisions for the contracts in order to give effect to the
provisions of this chapter.
(c) In order to comply with the duties assigned to it by this section,
the department of local government finance may develop:
(1) one (1) or more model contracts;
(2) one (1) contract with alternate provisions; or
(3) any combination of subdivisions (1) and (2).
The department may approve special contract language in order to meet
any unusual situations.
SOURCE: IC 6-1.1-4-20; (08)CC100108.74. -->
SECTION 74. IC 6-1.1-4-20 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 20. The department of
local government finance may establish a period with respect to each
general reassessment that is the only time during which a township or
county assessor may enter into a contract with a professional appraiser.
The period set by the department of local government finance may not
begin before January 1 of the year the general reassessment begins. If
no period is established by the department of local government finance,
a township or county assessor may enter into such a contract only on or
after January 1 and before April 16 of the year in which the general
reassessment is to commence.
SOURCE: IC 6-1.1-4-21; (08)CC100108.75. -->
SECTION 75. IC 6-1.1-4-21 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 21. (a) If, during a
period of general reassessment, a
township county assessor
personally
makes the real property appraisals,
himself, the appraisals of the
parcels subject to taxation must be completed as follows:
(1) The appraisal of one-fourth (1/4) of the parcels shall be
completed before December 1 of the year in which the general
reassessment begins.
(2) The appraisal of one-half (1/2) of the parcels shall be
completed before May 1 of the year following the year in which
the general reassessment begins.
(3) The appraisal of three-fourths (3/4) of the parcels shall be
completed before October 1 of the year following the year in
which the general reassessment begins.
(4) The appraisal of all the parcels shall be completed before
March 1 of the second year following the year in which the
general reassessment begins.
(b) If a
township county assessor employs a professional appraiser
or a professional appraisal firm to make real property appraisals during
a period of general reassessment, the professional appraiser or
appraisal firm must file appraisal reports with the township county
assessor as follows:
(1) The appraisals for one-fourth (1/4) of the parcels shall be
reported before December 1 of the year in which the general
reassessment begins.
(2) The appraisals for one-half (1/2) of the parcels shall be
reported before May 1 of the year following the year in which the
general reassessment begins.
(3) The appraisals for three-fourths (3/4) of the parcels shall be
reported before October 1 of the year following the year in which
the general reassessment begins.
(4) The appraisals for all the parcels shall be reported before
March 1 of the second year following the year in which the
general reassessment begins.
However, the reporting requirements prescribed in this subsection do
not apply if the contract under which the professional appraiser, or
appraisal firm, is employed prescribes different reporting procedures.
SOURCE: IC 6-1.1-4-22; (08)CC100108.76. -->
SECTION 76. IC 6-1.1-4-22 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 22. (a) If any assessing
official or any county property tax assessment board of appeals
assesses or reassesses any real property under the provisions of this
article, the official or county property tax assessment board of appeals
shall give notice to the taxpayer and the county assessor, by mail, of the
amount of the assessment or reassessment.
(b) During a period of general reassessment, each township or
county assessor shall mail the notice required by this section within
ninety (90) days after he: the assessor:
(1) completes his the appraisal of a parcel; or
(2) receives a report for a parcel from a professional appraiser or
professional appraisal firm.
SOURCE: IC 6-1.1-4-25; (08)CC100108.77. -->
SECTION 77. IC 6-1.1-4-25, AS AMENDED BY P.L.177-2005,
SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 25. (a) Each township assessor
and each county
assessor shall keep the assessor's reassessment data and records current
by securing the necessary field data and by making changes in the
assessed value of real property as changes occur in the use of the real
property. The township
or county assessor's records shall at all times
show the assessed value of real property in accordance with
the
provisions of this chapter. The township assessor shall ensure that the
county assessor has full access to the assessment records maintained by
the township assessor.
(b) The township assessor
(if any) in a county having a consolidated
city,
the county assessor if there are no township assessors in a
county having a consolidated city, or the county assessor in every
other county, shall:
(1) maintain an electronic data file of:
(A) the parcel characteristics and parcel assessments of all
parcels; and
(B) the personal property return characteristics and
assessments by return;
for each township in the county as of each assessment date;
(2) maintain the electronic file in a form that formats the
information in the file with the standard data, field, and record
coding required and approved by:
(A) the legislative services agency; and
(B) the department of local government finance;
(3) transmit the data in the file with respect to the assessment date
of each year before October 1 of the year to:
(A) the legislative services agency; and
(B) the department of local government finance;
in a manner that meets the data export and transmission
requirements in a standard format, as prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(4) resubmit the data in the form and manner required under this
subsection, upon request of the legislative services agency or the
department of local government finance, if data previously
submitted under this subsection does not comply with the
requirements of this subsection, as determined by the legislative
services agency or the department of local government finance.
An electronic data file maintained for a particular assessment date may
not be overwritten with data for a subsequent assessment date until a
copy of an electronic data file that preserves the data for the particular
assessment date is archived in the manner prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency.
SOURCE: IC 6-1.1-4-27.5; (08)CC100108.78. -->
SECTION 78. IC 6-1.1-4-27.5, AS AMENDED BY P.L.219-2007,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 27.5. (a) The auditor of each county shall establish
a property reassessment fund. The county treasurer shall deposit all
collections resulting from the property taxes that the county levies for
the county's property reassessment fund.
(b) With respect to the general reassessment of real property that is
to commence on July 1, 2009, the county council of each county shall,
for property taxes due in 2006, 2007, 2008, and 2009, levy in each year
against all the taxable property in the county an amount equal to
one-fourth (1/4) of the remainder of:
(1) the estimated costs referred to in section 28.5(a) of this
chapter; minus
(2) the amount levied under this section by the county council for
property taxes due in 2004 and 2005.
(c) With respect to a general reassessment of real property that is to
commence on July 1, 2014, and each fifth year thereafter, the county
council of each county shall, for property taxes due in the year that the
general reassessment is to commence and the four (4) years preceding
that year, levy against all the taxable property in the county an amount
equal to one-fifth (1/5) of the estimated costs of the general
reassessment under section 28.5 of this chapter.
(d) The department of local government finance shall give to each
county council notice, before January 1 in a year, of the tax levies
required by this section for that year.
(e) The department of local government finance may raise or lower
the property tax levy under this section for a year if the department
determines it is appropriate because the estimated cost of:
(1) a general reassessment; or
(2) making annual adjustments under section 4.5 of this chapter;
has changed.
(f) The county assessor or township assessor may petition the county
fiscal body to increase the levy under subsection (b) or (c) to pay for
the costs of:
(1) a general reassessment;
(2) verification under 50 IAC 21-3-2 of sales disclosure forms
forwarded to
(A) the county assessor or
(B) township assessors;
under IC 6-1.1-5.5-3; or
(3) processing annual adjustments under section 4.5 of this
chapter.
The assessor must document the needs and reasons for the increased
funding.
(g) If the county fiscal body denies a petition under subsection (f),
the county assessor may appeal to the department of local government
finance. The department of local government finance shall:
(1) hear the appeal; and
(2) determine whether the additional levy is necessary.
SOURCE: IC 6-1.1-4-28.5; (08)CC100108.79. -->
SECTION 79. IC 6-1.1-4-28.5, AS AMENDED BY P.L.219-2007,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 28.5. (a) Money assigned to a property
reassessment fund under section 27.5 of this chapter may be used only
to pay the costs of:
(1) the general reassessment of real property, including the
computerization of assessment records;
(2) payments to county assessors, members of property tax
assessment boards of appeals, or assessing officials and hearing
officers for county property tax assessment boards of appeals
under IC 6-1.1-35.2;
(3) the development or updating of detailed soil survey data by
the United States Department of Agriculture or its successor
agency;
(4) the updating of plat books;
(5) payments for the salary of permanent staff or for the
contractual services of temporary staff who are necessary to assist
county assessors, members of a county property tax assessment
board of appeals, and assessing officials;
(6) making annual adjustments under section 4.5 of this chapter;
and
(7) the verification under 50 IAC 21-3-2 of sales disclosure forms
forwarded to:
(A) the county assessor; or
(B) township assessors (if any);
under IC 6-1.1-5.5-3.
Money in a property tax reassessment fund may not be transferred or
reassigned to any other fund and may not be used for any purposes
other than those set forth in this section.
(b) All counties shall use modern, detailed soil maps in the general
reassessment of agricultural land.
(c) The county treasurer of each county shall, in accordance with
IC 5-13-9, invest any money accumulated in the property reassessment
fund. Any interest received from investment of the money shall be paid
into the property reassessment fund.
(d) An appropriation under this section must be approved by the
fiscal body of the county after the review and recommendation of the
county assessor. However, in a county with an elected a township
assessor in every township, the county assessor does not review an
appropriation under this section, and only the fiscal body must approve
an appropriation under this section.
SOURCE: IC 6-1.1-4-29; (08)CC100108.80. -->
SECTION 80. IC 6-1.1-4-29 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 29. (a) The expenses
of a reassessment, except those incurred by the department of local
government finance in performing its normal functions, shall be paid
by the county in which the reassessed property is situated. These
expenses, except for the expenses of a general reassessment, shall be
paid from county funds. The county auditor shall issue warrants for the
payment of reassessment expenses. No prior appropriations are
required in order for the auditor to issue warrants.
(b) An order of the department of local government finance
directing the reassessment of property shall contain an estimate of the
cost of making the reassessment. The local assessing officials in the
county, assessor, the county property tax assessment board of appeals,
and the county auditor may not exceed the amount so estimated by the
department of local government finance.
SOURCE: IC 6-1.1-4-31; (08)CC100108.81. -->
SECTION 81. IC 6-1.1-4-31, AS AMENDED BY P.L.228-2005,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 31. (a) The department of local government
finance shall periodically check the conduct of:
(1) a general reassessment of property;
(2) work required to be performed by local officials under 50
IAC 21; and
(3) other property assessment activities in the county, as
determined by the department.
The department of local government finance may inform township
assessors (if any), county assessors, and the presidents of county
councils in writing if its check reveals that the general reassessment or
other property assessment activities are not being properly conducted,
work required to be performed by local officials under 50 IAC 21 is not
being properly conducted, or property assessments are not being
properly made.
(b) The failure of the department of local government finance to
inform local officials under subsection (a) shall not be construed as an
indication by the department that:
(1) the general reassessment or other property assessment
activities are being properly conducted;
(2) work required to be performed by local officials under 50
IAC 21 is being properly conducted; or
(3) property assessments are being properly made.
(c) If the department of local government finance:
(1) determines under subsection (a) that a general reassessment
or other assessment activities for a general reassessment year or
any other year are not being properly conducted; and
(2) informs:
(A) the township assessor (if any) of each affected township;
(B) the county assessor; and
(C) the president of the county council;
in writing under subsection (a);
the department may order a state conducted assessment or reassessment
under section 31.5 of this chapter to begin not less than sixty (60) days
after the date of the notice under subdivision (2). If the department
determines during the period between the date of the notice under
subdivision (2) and the proposed date for beginning the state conducted
assessment or reassessment that the general reassessment or other
assessment activities for the general reassessment are being properly
conducted, the department may rescind the order.
(d) If the department of local government finance:
(1) determines under subsection (a) that work required to be
performed by local officials under 50 IAC 21 is not being
properly conducted; and
(2) informs:
(A) the township assessor of each affected township (if any);
(B) the county assessor; and
(C) the president of the county council;
in writing under subsection (a);
the department may conduct the work or contract to have the work
conducted to begin not less than sixty (60) days after the date of the
notice under subdivision (2). If the department determines during the
period between the date of the notice under subdivision (2) and the
proposed date for beginning the work or having the work conducted
that work required to be performed by local officials under 50 IAC 21
is being properly conducted, the department may rescind the order.
(e) If the department of local government finance contracts to have
work conducted under subsection (d), the department shall forward the
bill for the services to the county and the county shall pay the bill under
the same procedures that apply to county payments of bills for
assessment or reassessment services under section 31.5 of this chapter.
(f) A county council president who is informed by the
department of local government finance under subsection (a) shall
provide the information to the board of county commissioners. A
board of county commissioners that receives information under
this subsection may adopt an ordinance to do either or both of the
following:
(1) Determine that:
(A) the information indicates that the county assessor has
failed to perform adequately the duties of county assessor;
and
(B) by that failure the county assessor forfeits the office of
county assessor and is subject to removal from office by an
information filed under IC 34-17-2-1(b).
(2) Determine that:
(A) the information indicates that one (1) or more
township assessors in the county have failed to perform
adequately the duties of township assessor; and
(B) by that failure the township assessor or township
assessors forfeit the office of township assessor and are
subject to removal from office by an information filed
under IC 34-17-2-1(b).
(g) A city-county council that is informed by the department of
local government finance under subsection (a) may adopt an
ordinance making the determination or determinations referred to
in subsection (f).
SOURCE: IC 6-1.1-4-31.5; (08)CC100108.82. -->
SECTION 82. IC 6-1.1-4-31.5, AS ADDED BY P.L.228-2005,
SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 31.5.
(a) As used in this section, "assessment
official" means any of the following:
(1) A county assessor.
(2) A township assessor.
(3) A township trustee-assessor.
(b) (a) As used in this section, "department" refers to the department
of local government finance.
(c) (b) If the department makes a determination and informs local
officials under section 31(c) of this chapter, the department may order
a state conducted assessment or reassessment in the county subject to
the time limitation in that subsection.
(d) (c) If the department orders a state conducted assessment or
reassessment in a county, the department shall assume the duties of the
county's assessment officials. county assessor. Notwithstanding
sections 15 and 17 of this chapter,
an assessment official in a county
assessor subject to an order issued under this section may not assess
property or have property assessed for the assessment or general
reassessment. Until the state conducted assessment or reassessment is
completed under this section, the assessment or reassessment duties of
an assessment official in the county
assessor are limited to providing
the department or a contractor of the department the support and
information requested by the department or the contractor.
(e) (d) Before assuming the duties of a
county's assessment officials,
county assessor, the department shall transmit a copy of the
department's order requiring a state conducted assessment or
reassessment to the
county's assessment officials, county assessor, the
county fiscal body, the county auditor, and the county treasurer. Notice
of the department's actions must be published one (1) time in a
newspaper of general circulation published in the county. The
department is not required to conduct a public hearing before taking
action under this section.
(f) Township and county officials in (e) A county
assessor subject
to an order issued under this section shall, at the request of the
department or the department's contractor, make available and provide
access to all:
(1) data;
(2) records;
(3) maps;
(4) parcel record cards;
(5) forms;
(6) computer software systems;
(7) computer hardware systems; and
(8) other information;
related to the assessment or reassessment of real property in the county.
The information described in this subsection must be provided at no
cost to the department or the contractor of the department. A failure to
provide information requested under this subsection constitutes a
failure to perform a duty related to an assessment or a general
reassessment and is subject to IC 6-1.1-37-2.
(g) (f) The department may enter into a contract with a professional
appraising firm to conduct an assessment or reassessment under this
section. If a county or a township located in the county entered into a
contract with a professional appraising firm to conduct the county's
assessment or reassessment before the department orders a state
conducted assessment or reassessment in the county under this section,
the contract:
(1) is as valid as if it had been entered into by the department; and
(2) shall be treated as the contract of the department.
(h) (g) After receiving the report of assessed values from the
appraisal firm acting under a contract described in subsection (g), (f),
the department shall give notice to the taxpayer and the county
assessor, by mail, of the amount of the assessment or reassessment. The
notice of assessment or reassessment:
(1) is subject to appeal by the taxpayer under section 31.7 of this
chapter; and
(2) must include a statement of the taxpayer's rights under section
31.7 of this chapter.
(i) (h) The department shall forward a bill for services provided
under a contract described in subsection (g) (f) to the auditor of the
county in which the state conducted reassessment occurs. The county
shall pay the bill under the procedures prescribed by subsection (j). (i).
(j) (i) A county subject to an order issued under this section shall
pay the cost of a contract described in subsection (g), (f), without
appropriation, from the county property reassessment fund. A
contractor may periodically submit bills for partial payment of work
performed under the contract. Notwithstanding any other law, a
contractor is entitled to payment under this subsection for work
performed under a contract if the contractor:
(1) submits to the department a fully itemized, certified bill in the
form required by IC 5-11-10-1 for the costs of the work performed
under the contract;
(2) obtains from the department:
(A) approval of the form and amount of the bill; and
(B) a certification that the billed goods and services have been
received and comply with the contract; and
(3) files with the county auditor:
(A) a duplicate copy of the bill submitted to the department;
(B) proof of the department's approval of the form and amount
of the bill; and
(C) the department's certification that the billed goods and
services have been received and comply with the contract.
The department's approval and certification of a bill under subdivision
(2) shall be treated as conclusively resolving the merits of a contractor's
claim. Upon receipt of the documentation described in subdivision (3),
the county auditor shall immediately certify that the bill is true and
correct without further audit
publish the claim as required by
IC 36-2-6-3, and submit the claim to the county executive. The county
executive shall allow the claim, in full, as approved by the department,
without further examination of the merits of the claim in a regular or
special session that is held not less than three (3) days and not more
than seven (7) days after the
completion of the publication
requirements under IC 36-2-6-3. date the claim is certified by the
county fiscal officer if the procedures in IC 5-11-10-2 are used to
approve the claim or the date the claim is placed on the claim
docket under IC 36-2-6-4 if the procedures in IC 36-2-6-4 are used
to approve the claim. Upon allowance of the claim by the county
executive, the county auditor shall immediately issue a warrant or
check for the full amount of the claim approved by the department.
Compliance with this subsection constitutes compliance with
IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination and
payment of a claim in compliance with this subsection is not subject to
remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9 do not apply
to a claim submitted under this subsection. IC 5-11-10-1.6(d) applies
to a fiscal officer who pays a claim in compliance with this subsection.
(k) (j) Notwithstanding IC 4-13-2, a period of seven (7) days is
permitted for each of the following to review and act under IC 4-13-2
on a contract of the department entered into under this section:
(1) The commissioner of the Indiana department of
administration.
(2) The director of the budget agency.
(3) The attorney general.
(l) (k) If money in the county's property reassessment fund is
insufficient to pay for an assessment or reassessment conducted under
this section, the department may increase the tax rate and tax levy of
the county's property reassessment fund to pay the cost and expenses
related to the assessment or reassessment.
(m) (l) The department or the contractor of the department shall use
the land values determined under section 13.6 of this chapter for a
county subject to an order issued under this section to the extent that
the department or the contractor finds that the land values reflect the
true tax value of land, as determined under this article and the rules of
the department. If the department or the contractor finds that the land
values determined for the county under section 13.6 of this chapter do
not reflect the true tax value of land, the department or the contractor
shall determine land values for the county that reflect the true tax value
of land, as determined under this article and the rules of the
department. Land values determined under this subsection shall be
used to the same extent as if the land values had been determined under
section 13.6 of this chapter. The department or the contractor of the
department shall notify the county's assessment assessing officials of
the land values determined under this subsection.
(n) (m) A contractor of the department may notify the department
if:
(1) a county auditor fails to:
(A) certify the contractor's bill;
(B) publish the contractor's claim;
(C) submit the contractor's claim to the county executive; or
(D) issue a warrant or check for payment of the contractor's
bill;
as required by subsection (j) (i) at the county auditor's first legal
opportunity to do so;
(2) a county executive fails to allow the contractor's claim as
legally required by subsection (j) (i) at the county executive's first
legal opportunity to do so; or
(3) a person or an entity authorized to act on behalf of the county
takes or fails to take an action, including failure to request an
appropriation, and that action or failure to act delays or halts
progress under this section for payment of the contractor's bill.
(o) (n) The department, upon receiving notice under subsection (n)
(m) from a contractor of the department, shall:
(1) verify the accuracy of the contractor's assertion in the notice
that:
(A) a failure occurred as described in subsection (n)(1) (m)(1)
or (n)(2); (m)(2); or
(B) a person or an entity acted or failed to act as described in
subsection (n)(3); (m)(3); and
(2) provide to the treasurer of state the department's approval
under subsection (j)(2)(A) (i)(2)(A) of the contractor's bill with
respect to which the contractor gave notice under subsection (n).
(m).
(p) (o) Upon receipt of the department's approval of a contractor's
bill under subsection (o), (n), the treasurer of state shall pay the
contractor the amount of the bill approved by the department from
money in the possession of the state that would otherwise be available
for distribution to the county, including distributions from the property
tax replacement fund or distribution of admissions taxes or wagering
taxes.
(q) (p) The treasurer of state shall withhold from the money that
would be distributed under IC 4-33-12-6, IC 4-33-13-5,
IC 6-1.1-21-4(b), or any other law to a county described in a notice
provided under subsection (n) (m) the amount of a payment made by
the treasurer of state to the contractor of the department under
subsection (p). (o). Money shall be withheld first from the money
payable to the county under IC 6-1.1-21-4(b) and then from all other
sources any source payable to the county.
(r) (q) Compliance with subsections (n) (m) through (q) (p)
constitutes compliance with IC 5-11-10.
(s) (r) IC 5-11-10-1.6(d) applies to the treasurer of state with respect
to the payment made in compliance with subsections (n) (m) through
(q). (p). This subsection and subsections (n) (m) through (q) (p) must
be interpreted liberally so that the state shall, to the extent legally valid,
ensure that the contractual obligations of a county subject to this
section are paid. Nothing in this section shall be construed to create a
debt of the state.
(t) (s) The provisions of this section are severable as provided in
IC 1-1-1-8(b).
SOURCE: IC 6-1.1-4-31.6; (08)CC100108.83. -->
SECTION 83. IC 6-1.1-4-31.6, AS ADDED BY P.L.228-2005,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 31.6. (a) Subject to the other requirements of this
section, the department of local government finance may:
(1) negotiate an addendum to a contract referred to in
section
31.5(g) section 31.5(f) of this chapter that is treated as a contract
of the department; or
(2) include provisions in a contract entered into by the department
under
section 31.5(g) section 31.5(f) of this chapter;
to require the contractor of the department to represent the department
in appeals initiated under section 31.7 of this chapter and to afford to
taxpayers an opportunity to attend an informal hearing.
(b) The purpose of the informal hearing referred to in subsection (a)
is to:
(1) discuss the specifics of the taxpayer's assessment or
reassessment;
(2) review the taxpayer's property record card;
(3) explain to the taxpayer how the assessment or reassessment
was determined;
(4) provide to the taxpayer information about the statutes, rules,
and guidelines that govern the determination of the assessment or
reassessment;
(5) note and consider objections of the taxpayer;
(6) consider all errors alleged by the taxpayer; and
(7) otherwise educate the taxpayer about:
(A) the taxpayer's assessment or reassessment;
(B) the assessment or reassessment process; and
(C) the assessment or reassessment appeal process under
section 31.7 of this chapter.
(c) Following an informal hearing referred to in subsection (b), the
contractor shall:
(1) make a recommendation to the department of local
government finance as to whether a change in the reassessment is
warranted; and
(2) if recommending a change under subdivision (1), provide to
the department a statement of:
(A) how the changed assessment or reassessment was
determined; and
(B) the amount of the changed assessment or reassessment.
(d) To preserve the right to appeal under section 31.7 of this
chapter, a taxpayer must initiate the informal hearing process by
notifying the department of local government finance or its designee of
the taxpayer's intent to participate in an informal hearing referred to in
subsection (b) not later than forty-five (45) days after the department
of local government finance gives notice under section 31.5(h) section
31.5(g) of this chapter to taxpayers of the amount of the reassessment.
(e) The informal hearings referred to in subsection (b) must be
conducted:
(1) in the county where the property is located; and
(2) in a manner determined by the department of local
government finance.
(f) The department of local government finance shall:
(1) consider the recommendation of the contractor under
subsection (c); and
(2) if the department accepts a recommendation that a change in
the assessment or reassessment is warranted, accept or modify the
recommended amount of the changed assessment or reassessment.
(g) The department of local government finance shall send a notice
of the result of each informal hearing to:
(1) the taxpayer;
(2) the county auditor;
(3) the county assessor; and
(4) the township assessor (if any) of the township in which the
property is located.
(h) A notice under subsection (g) must:
(1) state whether the assessment or reassessment was changed as
a result of the informal hearing; and
(2) if the assessment or reassessment was changed as a result of
the informal hearing:
(A) indicate the amount of the changed assessment or
reassessment; and
(B) provide information on the taxpayer's right to appeal under
section 31.7 of this chapter.
(i) If the department of local government finance does not send a
notice under subsection (g) not later than two hundred seventy (270)
days after the date the department gives notice of the amount of the
assessment or reassessment under section 31.5(h) section 31.5(g) of
this chapter:
(1) the department may not change the amount of the assessment
or reassessment under the informal hearing process described in
this section; and
(2) the taxpayer may appeal the assessment or reassessment under
section 31.7 of this chapter.
(j) The department of local government finance may adopt rules to
establish procedures for informal hearings under this section.
(k) Payment for an addendum to a contract under subsection (a)(1)
is made in the same manner as payment for the contract under section
31.5(i) section 31.5(h) of this chapter.
SOURCE: IC 6-1.1-4-31.7; (08)CC100108.84. -->
SECTION 84. IC 6-1.1-4-31.7, AS AMENDED BY P.L.219-2007,
SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 31.7. (a) As used in this section, "special master"
refers to a person designated by the Indiana board under subsection (e).
(b) The notice of assessment or reassessment under section 31.5(h)
section 31.5(g) of this chapter is subject to appeal by the taxpayer to
the Indiana board. The procedures and time limitations that apply to an
appeal to the Indiana board of a determination of the department of
local government finance do not apply to an appeal under this
subsection. The Indiana board may establish applicable procedures and
time limitations under subsection (l).
(c) In order to appeal under subsection (b), the taxpayer must:
(1) participate in the informal hearing process under section 31.6
of this chapter;
(2) except as provided in section 31.6(i) of this chapter, receive
a notice under section 31.6(g) of this chapter; and
(3) file a petition for review with the appropriate county assessor
not later than thirty (30) days after:
(A) the date of the notice to the taxpayer under section 31.6(g)
of this chapter; or
(B) the date after which the department may not change the
amount of the assessment or reassessment under the informal
hearing process described in section 31.6 of this chapter.
(d) The Indiana board may develop a form for petitions under
subsection (c) that outlines:
(1) the appeal process;
(2) the burden of proof; and
(3) evidence necessary to warrant a change to an assessment or
reassessment.
(e) The Indiana board may contract with, appoint, or otherwise
designate the following to serve as special masters to conduct
evidentiary hearings and prepare reports required under subsection (g):
(1) Independent, licensed appraisers.
(2) Attorneys.
(3) Certified level two or level three Indiana assessor-appraisers
(including administrative law judges employed by the Indiana
board).
(4) Other qualified individuals.
(f) Each contract entered into under subsection (e) must specify the
appointee's compensation and entitlement to reimbursement for
expenses. The compensation and reimbursement for expenses are paid
from the county property reassessment fund.
(g) With respect to each petition for review filed under subsection
(c), the special masters shall:
(1) set a hearing date;
(2) give notice of the hearing at least thirty (30) days before the
hearing date, by mail, to:
(A) the taxpayer;
(B) the department of local government finance;
(C) the township assessor (if any); and
(D) the county assessor;
(3) conduct a hearing and hear all evidence submitted under this
section; and
(4) make evidentiary findings and file a report with the Indiana
board.
(h) At the hearing under subsection (g):
(1) the taxpayer shall present:
(A) the taxpayer's evidence that the assessment or
reassessment is incorrect;
(B) the method by which the taxpayer contends the assessment
or reassessment should be correctly determined; and
(C) comparable sales, appraisals, or other pertinent
information concerning valuation as required by the Indiana
board; and
(2) the department of local government finance shall present its
evidence that the assessment or reassessment is correct.
(i) The Indiana board may dismiss a petition for review filed under
subsection (c) if the evidence and other information required under
subsection (h)(1) is not provided at the hearing under subsection (g).
(j) The township assessor (if any) and the county assessor may
attend and participate in the hearing under subsection (g).
(k) The Indiana board may:
(1) consider the report of the special masters under subsection
(g)(4);
(2) make a final determination based on the findings of the special
masters without:
(A) conducting a hearing; or
(B) any further proceedings; and
(3) incorporate the findings of the special masters into the board's
findings in resolution of the appeal.
(l) The Indiana board may adopt rules under IC 4-22-2-37.1 to:
(1) establish procedures to expedite:
(A) the conduct of hearings under subsection (g); and
(B) the issuance of determinations of appeals under subsection
(k); and
(2) establish deadlines:
(A) for conducting hearings under subsection (g); and
(B) for issuing determinations of appeals under subsection (k).
(m) A determination by the Indiana board of an appeal under
subsection (k) is subject to appeal to the tax court under IC 6-1.1-15.
SOURCE: IC 6-1.1-4-39; (08)CC100108.85. -->
SECTION 85. IC 6-1.1-4-39, AS AMENDED BY P.L.199-2005,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 39. (a) For assessment dates after February 28,
2005, except as provided in subsections (c) and (e), the true tax value
of real property regularly used to rent or otherwise furnish residential
accommodations for periods of thirty (30) days or more and that has
more than four (4) rental units is the lowest valuation determined by
applying each of the following appraisal approaches:
(1) Cost approach that includes an estimated reproduction or
replacement cost of buildings and land improvements as of the
date of valuation together with estimates of the losses in value
that have taken place due to wear and tear, design and plan, or
neighborhood influences.
(2) Sales comparison approach, using data for generally
comparable property.
(3) Income capitalization approach, using an applicable
capitalization method and appropriate capitalization rates that are
developed and used in computations that lead to an indication of
value commensurate with the risks for the subject property use.
(b) The gross rent multiplier method is the preferred method of
valuing:
(1) real property that has at least one (1) and not more than four
(4) rental units; and
(2) mobile homes assessed under IC 6-1.1-7.
(c) A township assessor (if any) or the county assessor is not
required to appraise real property referred to in subsection (a) using the
three (3) appraisal approaches listed in subsection (a) if the township
assessor and the taxpayer agree before notice of the assessment is given
to the taxpayer under section 22 of this chapter to the determination of
the true tax value of the property by the assessor using one (1) of those
appraisal approaches.
(d) To carry out this section, the department of local government
finance may adopt rules for assessors to use in gathering and
processing information for the application of the income capitalization
method and the gross rent multiplier method. A taxpayer must verify
under penalties for perjury any information provided to the township
or county assessor for use in the application of either method.
(e) The true tax value of low income rental property (as defined in
section 41 of this chapter) is not determined under subsection (a). The
assessment method prescribed in section 41 of this chapter is the
exclusive method for assessment of that property. This subsection does
not impede any rights to appeal an assessment.
SOURCE: IC 6-1.1-4-39.5; (08)CC100108.86. -->
SECTION 86. IC 6-1.1-4-39.5, AS ADDED BY P.L.233-2007,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 39.5. (a) As used in this section, "qualified real
property" means a riverboat (as defined in IC 4-33-2-17).
(b) Except as provided in subsection (c), the true tax value of
qualified real property is the lowest valuation determined by applying
each of the following appraisal approaches:
(1) Cost approach that includes an estimated reproduction or
replacement cost of buildings and land improvements as of the
date of valuation together with estimates of the losses in value
that have taken place due to wear and tear, design and plan, or
neighborhood influences using base prices determined under 50
IAC 2.3 and associated guidelines published by the department.
(2) Sales comparison approach, using data for generally
comparable property, excluding values attributable to licenses,
fees, or personal property as determined under 50 IAC 4.2.
(3) Income capitalization approach, using an applicable
capitalization method and appropriate capitalization rates that are
developed and used in computations that lead to an indication of
value commensurate with the risks for the subject property use.
(c) A township
or county assessor is not required to appraise
qualified real property using the three (3) appraisal approaches listed
in subsection (b) if the township
or county assessor and the taxpayer
agree before notice of the assessment is given to the taxpayer under
section 22 of this chapter to the determination of the true tax value of
the property by the assessor using one (1) of those appraisal
approaches.
(d) To carry out this section, the department of local government
finance may adopt rules for assessors to use in gathering and
processing information for the application of the income capitalization
method. A taxpayer must verify under penalties for perjury any
information provided to the assessor for use in the application of the
income capitalization method.
SOURCE: IC 6-1.1-5-8; (08)CC100108.87. -->
SECTION 87. IC 6-1.1-5-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 8. Except as provided
in section 9 of this chapter, the county auditor of each county shall
annually prepare and deliver to the township assessor (if any) or the
county assessor a list of all real property entered in the township or
county as of the assessment date. The county auditor shall deliver the
list within thirty (30) days after the assessment date. The county auditor
shall prepare the list in the form prescribed or approved by the
department of local government finance.
SOURCE: IC 6-1.1-5-9; (08)CC100108.88. -->
SECTION 88. IC 6-1.1-5-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 9. Except as provided
in section 4(b) of this chapter, for all civil townships in which In a
county containing a consolidated city: is situated,
(1) the township assessor has the duties and authority described
in sections 1 through 8 of this chapter; and
(2) the county assessor has the duties and authority described
in sections 1 through 8 of this chapter for a township for
which there is no township assessor.
These duties and authority include effecting the transfer of title to real
property and preparing, maintaining, approving, correcting, indexing,
and publishing the list or record of, or description of title to, real
property. If a court renders a judgment for the partition or transfer of
real property located in one (1) of these townships, a county
containing a consolidated city, the clerk of the court shall deliver the
transcript to the township county assessor.
SOURCE: IC 6-1.1-5-9.1; (08)CC100108.89. -->
SECTION 89. IC 6-1.1-5-9.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 9.1. (a) Except:
(1) as provided in subsection (b); and
(2) for civil townships described in section 9 of this chapter;
and notwithstanding the provisions of sections 1 through 8 of this
chapter, for all other civil townships having a population of thirty-five
thousand (35,000) or more, for a civil township that falls below a
population of thirty-five thousand (35,000) at a federal decennial
census that takes effect after December 31, 2001, and for all other civil
townships in which a city of the second class is located, the township
assessor,
or the county assessor if there is no township assessor for
the township, shall make the real property lists and the plats described
in sections 1 through 8 of this chapter.
(b) In a civil township that attains a population of thirty-five
thousand (35,000) or more at a federal decennial census that takes
effect after December 31, 2001, the county auditor shall make the real
property lists and the plats described in sections 1 through 8 of this
chapter unless the township assessor determines to assume the duty
from the county auditor.
(c) With respect to townships in which the township assessor makes
the real property lists and the plats described in sections 1 through 8 of
this chapter, the county auditor shall, upon completing the tax
duplicate, return the real property lists to the township assessor for the
continuation of the lists by the assessor. If land located in one (1) of
these townships is platted, the plat shall be presented to the township
assessor instead of the county auditor, before it is recorded. The
township assessor shall then enter the lots or parcels described in the
plat on the tax lists in lieu of the land included in the plat.
SOURCE: IC 6-1.1-5-10; (08)CC100108.90. -->
SECTION 90. IC 6-1.1-5-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 10. If a township
assessor, or the county assessor if there is no township assessor for
the township, believes that it is necessary to obtain an accurate
description of a specific lot or tract, which is situated in the township
he serves, the assessor may demand in writing that the owner or
occupant of the lot or tract deliver all the title papers in his the owner's
or occupant's possession to the assessor for his the assessor's
examination. If the person fails to deliver the title papers to the assessor
at his the assessor's office within five (5) days after the demand is
mailed, the assessor shall prepare the real property list according to the
best information he the assessor can obtain. For that purpose, the
assessor may examine, under oath, any person whom he the assessor
believes has any knowledge relevant to the issue.
SOURCE: IC 6-1.1-5-11; (08)CC100108.91. -->
SECTION 91. IC 6-1.1-5-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 11. (a) In order to
determine the quantity of land contained within a tract, an assessor
shall follow the rules contained in this section.
(b) Except as provided in subsection (c),
of this section, the assessor
shall recognize the quantity of land stated in a deed or patent if the
owner or person in whose name the property is listed holds the land by
virtue of:
(1) a deed from another party or from this state; or
(2) a patent from the United States.
(c) If land described in subsection (b)
of this section has been
surveyed subsequent to the survey made by the United States and if the
township county assessor is satisfied that the tract contains a different
quantity of land than is stated in the patent or deed, the assessor shall
recognize the quantity of land stated in the subsequent survey.
(d) Except as provided in
subsection (e) of this section, subsection
(f), a
township county assessor shall demand in writing that the owner
of a tract, or person in whose name the land is listed, have the tract
surveyed and that
he the owner or person in whose name the land is
listed return a sworn certificate from the surveyor stating the quantity
of land contained in the tract if:
(1) the land was within the French or Clark's grant; and
(2) the party holds the land under original entry or survey.
(e) If the party fails to return the certificate
under subsection (d)
within thirty (30) days after the demand is mailed, the assessor shall
have a surveyor survey the land. The expenses of a survey made under
this subsection shall be paid for from the county treasury. However, the
county auditor shall charge the survey expenses against the land, and
the expenses shall be collected with the taxes payable in the succeeding
year.
(e) (f) A township county assessor shall not demand a survey of
land described in subsection (d) of this section if:
(1) the owner or holder of the land has previously had it surveyed
and presents to the assessor a survey certificate which states the
quantity of land; or
(2) the assessor is satisfied from other competent evidence, given
under oath or affirmation, that the quantity of land stated in the
original survey is correct.
SOURCE: IC 6-1.1-5-14; (08)CC100108.92. -->
SECTION 92. IC 6-1.1-5-14, AS AMENDED BY P.L.88-2005,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 14. Not later than May 15, each assessing official
township assessor in the county (if any) shall prepare and deliver to
the county assessor a detailed list of the real property listed for taxation
in the township. On or before July 1 of each year, each county assessor
shall, under oath, prepare and deliver to the county auditor a detailed
list of the real property listed for taxation in the county. In a county
with an elected township assessor in every township the township
assessor shall prepare the real property list. The assessing officials and
the county assessor shall prepare the list in the form prescribed by the
department of local government finance. The township assessor shall
ensure that the county assessor has full access to the assessment
records maintained by the township assessor.
SOURCE: IC 6-1.1-5-15; (08)CC100108.93. -->
SECTION 93. IC 6-1.1-5-15, AS AMENDED BY P.L.228-2005,
SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 15. (a) Except as provided in subsection (b),
before an owner of real property demolishes, structurally modifies, or
improves it at a cost of more than five hundred dollars ($500) for
materials or labor, or both, the owner or the owner's agent shall file
with the area plan commission or the county assessor in the county
where the property is located an assessment registration notice on a
form prescribed by the department of local government finance.
(b) If the owner of the real property, or the person performing the
work for the owner, is required to obtain a permit from an agency or
official of the state or a political subdivision for the demolition,
structural modification, or improvement, the owner or the person
performing the work for the owner is not required to file an assessment
registration notice.
(c) Each state or local government official or agency shall, before
the tenth day of each month, deliver a copy of each permit described in
subsection (b) to the assessor of the county in which the real property
to be improved is situated. Each area plan commission shall, before the
tenth day of each month, deliver a copy of each assessment registration
notice described in subsection (a) to the assessor of the county where
the property is located.
(d) Before the last day of each month, the county assessor shall
distribute a copy of each assessment registration notice filed under
subsection (a) or permit received under subsection (b) to the assessor
of the township (if any) in which the real property to be demolished,
modified, or improved is situated.
(e) A fee of five dollars ($5) shall be charged by the area plan
commission or the county assessor for the filing of the assessment
registration notice. All fees collected under this subsection shall be
deposited in the county property reassessment fund.
(f) A township or county assessor shall immediately notify the
county treasurer if the assessor discovers property that has been
improved or structurally modified at a cost of more than five hundred
dollars ($500) and the owner of the property has failed to obtain the
required building permit or to file an assessment registration notice.
(g) Any person who fails to:
(1) file the registration notice required by subsection (a); or
(2) obtain a building permit described in subsection (b);
before demolishing, structurally modifying, or improving real property
is subject to a civil penalty of one hundred dollars ($100). The county
treasurer shall include the penalty on the person's property tax
statement and collect it in the same manner as delinquent personal
property taxes under IC 6-1.1-23. However, if a person files a late
registration notice, the person shall pay the fee, if any, and the penalty
to the area plan commission or the county assessor at the time the
person files the late registration notice.
SOURCE: IC 6-1.1-5.5-3; (08)CC100108.94. -->
SECTION 94. IC 6-1.1-5.5-3, AS AMENDED BY P.L.219-2007,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 3. (a) For purposes of this section, "party"
includes:
(1) a seller of property that is exempt under the seller's ownership;
or
(2) a purchaser of property that is exempt under the purchaser's
ownership;
from property taxes under IC 6-1.1-10.
(b) Before filing a conveyance document with the county auditor
under IC 6-1.1-5-4, all the parties to the conveyance must do the
following:
(1) Complete and sign a sales disclosure form as prescribed by the
department of local government finance under section 5 of this
chapter. All the parties may sign one (1) form, or if all the parties
do not agree on the information to be included on the completed
form, each party may sign and file a separate form.
(2) Before filing a sales disclosure form with the county auditor,
submit the sales disclosure form to the county assessor. The
county assessor must review the accuracy and completeness of
each sales disclosure form submitted immediately upon receipt of
the form and, if the form is accurate and complete, stamp the form
as eligible for filing with the county auditor and return the form
to the appropriate party for filing with the county auditor. If
multiple forms are filed in a short period, the county assessor
shall process the forms as quickly as possible. For purposes of this
subdivision, a sales disclosure form is considered to be accurate
and complete if:
(A) the county assessor does not have substantial evidence
when the form is reviewed under this subdivision that
information in the form is inaccurate; and
(B) the form:
(i) substantially conforms to the sales disclosure form
prescribed by the department of local government finance
under section 5 of this chapter; and
(ii) is submitted to the county assessor in a format usable to
the county assessor.
(3) File the sales disclosure form with the county auditor.
(c) Except as provided in subsection (d), The auditor shall forward
each sales disclosure form to the county assessor. The county assessor
shall retain the forms for five (5) years. The county assessor shall
forward the sales disclosure form data to the department of local
government finance and the legislative services agency in an electronic
format specified jointly by the department of local government finance
and the legislative services agency. The county assessor shall forward
a copy of the sales disclosure forms to the township assessors in the
county. The forms may be used by the county assessing officials, the
department of local government finance, and the legislative services
agency for the purposes established in IC 6-1.1-4-13.6, sales ratio
studies, equalization, adoption of rules under IC 6-1.1-31-3 and
IC 6-1.1-31-6, and any other authorized purpose.
(d) In a county containing a consolidated city, the auditor shall
forward the sales disclosure form to the appropriate township assessor
(if any). The township or county assessor shall forward the sales
disclosure form to the department of local government finance and the
legislative services agency in an electronic format specified jointly by
the department of local government finance and the legislative services
agency. The forms may be used by the county assessing officials, the
department of local government finance, and the legislative services
agency for the purposes established in IC 6-1.1-4-13.6, sales ratio
studies, equalization, adoption of rules under IC 6-1.1-31-3 and
IC 6-1.1-31-6, and any other authorized purpose.
(e) If a sales disclosure form includes the telephone number or
Social Security number of a party, the telephone number or Social
Security number is confidential.
(f) County assessing officials and other local officials may not
establish procedures or requirements concerning sales disclosure forms
that substantially differ from the procedures and requirements of this
chapter.
SOURCE: IC 6-1.1-7-3; (08)CC100108.95. -->
SECTION 95. IC 6-1.1-7-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. A person who
permits a mobile home to be placed on any land which he the person
owns, possesses, or controls shall report that fact to the assessor of the
township in which the land is located, or the county assessor if there
is no township assessor for the township, within ten (10) days after
the mobile home is placed on the land. The ten (10) day period
commences the day after the day that the mobile home is placed upon
the land.
SOURCE: IC 6-1.1-7-5; (08)CC100108.96. -->
SECTION 96. IC 6-1.1-7-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 5. A mobile home
which is subject to taxation under this chapter shall be assessed by the
assessor of the township within which the place of assessment is
located, or the county assessor if there is no township assessor for
the township. Each township assessor of a county and the county
assessor shall certify the assessments of mobile homes to the county
auditor in the same manner provided for the certification of personal
property assessments. The township or county assessor shall make this
certification on the forms prescribed by the department of local
government finance.
SOURCE: IC 6-1.1-8-23; (08)CC100108.97. -->
SECTION 97. IC 6-1.1-8-23 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 23. Each year a public
utility company shall file a statement with the assessor of each
township (if any) and county assessor of each county in which the
company's property is located. The company shall file the statement on
the form prescribed by the department of local government finance.
The statement shall contain a description of the company's tangible
personal property located in the township or county.
SOURCE: IC 6-1.1-8-24; (08)CC100108.98. -->
SECTION 98. IC 6-1.1-8-24, AS AMENDED BY P.L.88-2005,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 24. (a) Each year, a township assessor, or the
county assessor if there is no township assessor for the township,
shall assess the fixed property which that as of the assessment date of
that year is:
(1) owned or used by a public utility company; and
(2) located in the township the township assessor serves. or
county.
(b) The township or county assessor shall determine the assessed
value of fixed property. The A township assessor shall certify the
assessed values to the county assessor on or before April 1 of the year
of assessment. However, in a county with an elected a township
assessor in every township, the township assessor shall certify the list
to the department of local government finance. The county assessor
shall review the assessed values and shall certify the assessed values
to the department of local government finance on or before April 10 of
the that year. of assessment.
SOURCE: IC 6-1.1-8-33; (08)CC100108.99. -->
SECTION 99. IC 6-1.1-8-33 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 33. A public utility
company may appeal a township or county assessor's assessment of
fixed property in the same manner that it may appeal a township or
county assessor's assessment of tangible property under IC 1971,
IC 6-1.1-15.
SOURCE: IC 6-1.1-8-39; (08)CC100108.100. -->
SECTION 100. IC 6-1.1-8-39 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 39. The annual
assessments of a public utility company's property are presumed to
include all the company's property which is subject to taxation under
this chapter. However, this presumption does not preclude the
subsequent assessment of a specific item of tangible property which is
clearly shown to have been omitted from the assessments for that year.
The appropriate township assessor,
or the county assessor if there is
no township assessor for the township, shall make assessments of
omitted fixed property. The department of local government finance
shall make assessments of omitted distributable property. However, the
department of local government finance may not assess omitted
distributable property after the expiration of ten (10) years from the last
day of the year in which the assessment should have been made.
SOURCE: IC 6-1.1-8.5-7; (08)CC100108.101. -->
SECTION 101. IC 6-1.1-8.5-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. (a) The township
assessor (if any) of each township in a qualifying county shall notify
the department of local government finance of a newly constructed
industrial facility that is located in the township served by the township
assessor. The county assessor shall perform this duty for a township
in a qualifying county if there is no township assessor for the
township.
(b) Each building commissioner in a qualifying county shall notify
the department of local government finance of a newly constructed
industrial facility that is located in the jurisdiction served by the
building commissioner.
(c) The department of local government finance shall schedule an
assessment under this chapter of a newly constructed industrial facility
within six (6) months after receiving notice of the construction from the
appropriate township assessor or building commissioner. under this
section.
SOURCE: IC 6-1.1-9-1; (08)CC100108.102. -->
SECTION 102. IC 6-1.1-9-1, AS AMENDED BY P.L.219-2007,
SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. If a township assessor (if any), county assessor,
or county property tax assessment board of appeals believes that any
taxable tangible property has been omitted from or undervalued on the
assessment rolls or the tax duplicate for any year or years, the official
or board shall give written notice under IC 6-1.1-3-20 or IC 6-1.1-4-22
of the assessment or increase in assessment. The notice shall contain
a general description of the property and a statement describing the
taxpayer's right to a review with the county property tax assessment
board of appeals under IC 6-1.1-15-1.
SOURCE: IC 6-1.1-9-6; (08)CC100108.103. -->
SECTION 103. IC 6-1.1-9-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 6. The county assessor
shall obtain from the county auditor or the township assessors (if any)
all returns for tangible property made by the township assessors of the
county and all assessment lists, schedules, statements, maps, and other
books and papers filed with the county auditor by the township
assessors. For purposes of discovering undervalued or omitted
property, the county assessor shall carefully examine the county tax
duplicates and all other pertinent records and papers of the county
auditor, treasurer, recorder, clerk, sheriff, and surveyor. The county
assessor shall, in the manner prescribed in this article, assess all
omitted or undervalued tangible property which is subject to
assessment.
SOURCE: IC 6-1.1-10-10; (08)CC100108.104. -->
SECTION 104. IC 6-1.1-10-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 10. (a) The owner of an
industrial waste control facility who wishes to obtain the exemption
provided in section 9 of this chapter shall file an exemption claim
along with the assessor of the township in which the property is located
when he files his owner's annual personal property return. The claim
shall describe and state the assessed value of the property for which an
exemption is claimed.
(b) The owner shall, by registered or certified mail, forward a copy
of the exemption claim to the department of environmental
management. The department shall acknowledge its receipt of the
claim.
(c) The department of environmental management may investigate
any claim. The department may also determine if the property for
which the exemption is claimed is being utilized as an industrial waste
control facility. Within one hundred twenty (120) days after a claim is
mailed to the department, the department may certify its written
determination to the township or county assessor with whom the claim
was filed.
(d) The determination of the department remains in effect:
(1) as long as the owner owns the property and uses the property
as an industrial waste control facility; or
(2) for five (5) years;
whichever is less. In addition, during the five (5) years after the
department's determination the owner of the property must notify the
township county assessor and the department in writing if any of the
property on which the department's determination was based is
disposed of or removed from service as an industrial waste control
facility.
(e) The department may revoke a determination if the department
finds that the property is not predominantly used as an industrial waste
control facility.
(f) The township or county assessor, in accord with the
determination of the department, shall allow or deny in whole or in part
each exemption claim. However, if the owner provides the assessor
with proof that a copy of the claim has been mailed to the department,
and if the department has not certified a determination to the assessor
within one hundred twenty (120) days after the claim has been mailed
to the department, the assessor shall allow the total exemption claimed
by the owner.
(g) The assessor shall reduce the assessed value of the owner's
personal property for the year for which an exemption is claimed by the
amount of exemption allowed.
SOURCE: IC 6-1.1-10-13; (08)CC100108.105. -->
SECTION 105. IC 6-1.1-10-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 13. (a) The owner of
personal property which is part of a stationary or unlicensed mobile air
pollution control system who wishes to obtain the exemption provided
in section 12 of this chapter shall claim the exemption on his the
owner's annual personal property return. which he files with the
assessor of the township in which the property is located. On the return,
the owner shall describe and state the assessed value of the property for
which the exemption is claimed.
(b) The township or county assessor shall:
(1) review the exemption claim; and he shall
(2) allow or deny it in whole or in part.
In making his the decision, the township or county assessor shall
consider the requirements stated in section 12 of this chapter.
(c) The township or county assessor shall reduce the assessed value
of the owner's personal property for the year for which the exemption
is claimed by the amount of exemption allowed.
SOURCE: IC 6-1.1-10-14; (08)CC100108.106. -->
SECTION 106. IC 6-1.1-10-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 14. The action taken by
a township or county assessor on an exemption claim filed under
section 10 or section 13 of this chapter shall be treated as an
assessment of personal property. Thus, the assessor's action is subject
to all the provisions of this article pertaining to notice, review, or
appeal of personal property assessments.
SOURCE: IC 6-1.1-11-3; (08)CC100108.107. -->
SECTION 107. IC 6-1.1-11-3, AS AMENDED BY P.L.219-2007,
SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 3. (a) Subject to subsections (e), (f), and (g), an
owner of tangible property who wishes to obtain an exemption from
property taxation shall file a certified application in duplicate with the
county assessor of the county in which the property that is the subject
of the exemption is located. The application must be filed annually on
or before May 15 on forms prescribed by the department of local
government finance. Except as provided in sections 1, 3.5, and 4 of this
chapter, the application applies only for the taxes imposed for the year
for which the application is filed.
(b) The authority for signing an exemption application may not be
delegated by the owner of the property to any other person except by
an executed power of attorney.
(c) An exemption application which is required under this chapter
shall contain the following information:
(1) A description of the property claimed to be exempt in
sufficient detail to afford identification.
(2) A statement showing the ownership, possession, and use of
the property.
(3) The grounds for claiming the exemption.
(4) The full name and address of the applicant.
(5) For the year that ends on the assessment date of the property,
identification of:
(A) each part of the property used or occupied; and
(B) each part of the property not used or occupied;
for one (1) or more exempt purposes under IC 6-1.1-10 during the
time the property is used or occupied.
(6) Any additional information which the department of local
government finance may require.
(d) A person who signs an exemption application shall attest in
writing and under penalties of perjury that, to the best of the person's
knowledge and belief, a predominant part of the property claimed to be
exempt is not being used or occupied in connection with a trade or
business that is not substantially related to the exercise or performance
of the organization's exempt purpose.
(e) An owner must file with an application for exemption of real
property under subsection (a) or section 5 of this chapter a copy of the
township assessor's record kept under IC 6-1.1-4-25(a) that shows the
calculation of the assessed value of the real property for the assessment
date for which the exemption is claimed. Upon receipt of the
exemption application, the county assessor shall examine that record
and determine if the real property for which the exemption is claimed
is properly assessed. If the county assessor determines that the real
property is not properly assessed, the county assessor shall: direct the
township assessor of the township in which the real property is located
to:
(1) properly assess the real property or direct the township
assessor to properly assess the real property; and
(2) notify the county assessor and county auditor of the proper
assessment or direct the township assessor to notify the county
auditor of the proper assessment.
(f) If the county assessor determines that the applicant has not filed
with an application for exemption a copy of the record referred to in
subsection (e), the county assessor shall notify the applicant in writing
of that requirement. The applicant then has thirty (30) days after the
date of the notice to comply with that requirement. The county property
tax assessment board of appeals shall deny an application described in
this subsection if the applicant does not comply with that requirement
within the time permitted under this subsection.
(g) This subsection applies whenever a law requires an exemption
to be claimed on or in an application accompanying a personal property
tax return. The claim or application may be filed on or with a personal
property tax return not more than thirty (30) days after the filing date
for the personal property tax return, regardless of whether an extension
of the filing date has been granted under IC 6-1.1-3-7.
SOURCE: IC 6-1.1-12-12; (08)CC100108.108. -->
SECTION 108. IC 6-1.1-12-12, AS AMENDED BY P.L.183-2007,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 12. (a) Except as provided in section 17.8 of
this chapter, a person who desires to claim the deduction provided in
section 11 of this chapter must file an application, on forms prescribed
by the department of local government finance, with the auditor of the
county in which the real property, mobile home not assessed as real
property, or manufactured home not assessed as real property is
located. With respect to real property, the application must be filed
during the twelve (12) months before June 11
of each year for which
the individual wishes to obtain the deduction. With respect to a mobile
home that is not assessed as real property or a manufactured home that
is not assessed as real property, the application must be filed during the
twelve (12) months before March 31 of each year for which the
individual wishes to obtain the deduction. The application may be filed
in person or by mail. If mailed, the mailing must be postmarked on or
before the last day for filing.
(b) Proof of blindness may be supported by:
(1) the records of
a county office of family and children, the
division of family resources or the division of disability and
rehabilitative services; or
(2) the written statement of a physician who is licensed by this
state and skilled in the diseases of the eye or of a licensed
optometrist.
(c) The application required by this section must contain the record
number and page where the contract or memorandum of the contract
is recorded if the individual is buying the real property, mobile home,
or manufactured home on a contract that provides that the individual
is to pay property taxes on the real property, mobile home, or
manufactured home.
SOURCE: IC 6-1.1-12-20; (08)CC100108.109. -->
SECTION 109. IC 6-1.1-12-20, AS AMENDED BY P.L.154-2006,
SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 20. (a) A property owner who desires to obtain the
deduction provided by section 18 of this chapter must file a certified
deduction application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the
rehabilitated property is located. The application may be filed in person
or by mail. If mailed, the mailing must be postmarked on or before the
last day for filing. Except as provided in subsection (b), the application
must be filed before June 11 of the year in which the addition to
assessed value is made.
(b) If notice of the addition to assessed value for any year is not
given to the property owner before May 11 of that year, the application
required by this section may be filed not later than thirty (30) days after
the date such a notice is mailed to the property owner at the address
shown on the records of the township or county assessor.
(c) The application required by this section shall contain the
following information:
(1) A description of the property for which a deduction is claimed
in sufficient detail to afford identification.
(2) Statements of the ownership of the property.
(3) The assessed value of the improvements on the property
before rehabilitation.
(4) The number of dwelling units on the property.
(5) The number of dwelling units rehabilitated.
(6) The increase in assessed value resulting from the
rehabilitation. and
(7) The amount of deduction claimed.
(d) A deduction application filed under this section is applicable for
the year in which the increase in assessed value occurs and for the
immediately following four (4) years without any additional application
being filed.
(e) On verification of an application by the assessor of the township
in which the property is located, or the county assessor if there is no
township assessor for the township, the county auditor shall make the
deduction.
SOURCE: IC 6-1.1-12-24; (08)CC100108.110. -->
SECTION 110. IC 6-1.1-12-24, AS AMENDED BY P.L.154-2006,
SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 24. (a) A property owner who desires to obtain the
deduction provided by section 22 of this chapter must file a certified
deduction application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the
property is located. The application may be filed in person or by mail.
If mailed, the mailing must be postmarked on or before the last day for
filing. Except as provided in subsection (b), the application must be
filed before June 11 of the year in which the addition to assessed
valuation is made.
(b) If notice of the addition to assessed valuation for any year is not
given to the property owner before May 11 of that year, the application
required by this section may be filed not later than thirty (30) days after
the date such a notice is mailed to the property owner at the address
shown on the records of the township or county assessor.
(c) The application required by this section shall contain the
following information:
(1) The name of the property owner.
(2) A description of the property for which a deduction is claimed
in sufficient detail to afford identification.
(3) The assessed value of the improvements on the property
before rehabilitation.
(4) The increase in the assessed value of improvements resulting
from the rehabilitation. and
(5) The amount of deduction claimed.
(d) A deduction application filed under this section is applicable for
the year in which the addition to assessed value is made and in the
immediate following four (4) years without any additional application
being filed.
(e) On verification of the correctness of an application by the
assessor of the township in which the property is located, or the
county assessor if there is no township assessor for the township,
the county auditor shall make the deduction.
SOURCE: IC 6-1.1-12-27.1; (08)CC100108.111. -->
SECTION 111. IC 6-1.1-12-27.1, AS AMENDED BY
P.L.183-2007, SECTION 7, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 27.1. Except as provided in section
36 of this chapter, a person who desires to claim the deduction
provided by section 26 of this chapter must file a certified statement in
duplicate, on forms prescribed by the department of local government
finance, with the auditor of the county in which the real property or
mobile home is subject to assessment. With respect to real property, the
person must file the statement during the twelve (12) months before
June 11 of each year for which the person desires to obtain the
deduction. With respect to a mobile home which is not assessed as real
property, the person must file the statement during the twelve (12)
months before March 31 of each year for which the person desires to
obtain the deduction. The statement may be filed in person or by mail.
If mailed, the mailing must be postmarked on or before the last day for
filing. On verification of the statement by the assessor of the township
in which the real property or mobile home is subject to assessment, or
the county assessor if there is no township assessor for the
township, the county auditor shall allow the deduction.
SOURCE: IC 6-1.1-12-28.5; (08)CC100108.112. -->
SECTION 112. IC 6-1.1-12-28.5, AS AMENDED BY
P.L.137-2007, SECTION 2, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 28.5. (a) For purposes of this
section:
(1) "Hazardous waste" has the meaning set forth in
IC 13-11-2-99(a) and includes a waste determined to be a
hazardous waste under IC 13-22-2-3(b).
(2) "Resource recovery system" means tangible property directly
used to dispose of solid waste or hazardous waste by converting
it into energy or other useful products.
(3) "Solid waste" has the meaning set forth in IC 13-11-2-205(a)
but does not include dead animals or any animal solid or
semisolid wastes.
(b) Except as provided in this section, the owner of a resource
recovery system is entitled to an annual deduction in an amount equal
to ninety-five percent (95%) of the assessed value of the system if:
(1) the system was certified by the department of environmental
management for the 1993 assessment year or a prior assessment
year; and
(2) the owner filed a timely application for the deduction for the
1993 assessment year.
For purposes of this section, a system includes tangible property that
replaced tangible property in the system after the certification by the
department of environmental management.
(c) The owner of a resource recovery system that is directly used to
dispose of hazardous waste is not entitled to the deduction provided by
this section for a particular assessment year if during that assessment
year the owner:
(1) is convicted of any violation under IC 13-7-13-3 (repealed),
IC 13-7-13-4 (repealed), or a criminal statute under IC 13; or
(2) is subject to an order or a consent decree with respect to
property located in Indiana based upon a violation of a federal or
state rule, regulation, or statute governing the treatment, storage,
or disposal of hazardous wastes that had a major or moderate
potential for harm.
(d) The certification of a resource recovery system by the
department of environmental management for the 1993 assessment
year or a prior assessment year is valid through the 1997 assessment
year so long as the property is used as a resource recovery system. If
the property is no longer used for the purpose for which the property
was used when the property was certified, the owner of the property
shall notify the county auditor. However, the deduction from the
assessed value of the system is:
(1) ninety-five percent (95%) for the 1994 assessment year;
(2) ninety percent (90%) for the 1995 assessment year;
(3) seventy-five percent (75%) for the 1996 assessment year; and
(4) sixty percent (60%) for the 1997 assessment year.
Notwithstanding this section as it existed before 1995, for the 1994
assessment year, the portion of any tangible property comprising a
resource recovery system that was assessed and first deducted for the
1994 assessment year may not be deducted for property taxes first due
and payable in 1995 or later.
(e) In order to qualify for a deduction under this section, the person
who desires to claim the deduction must file an application with the
county auditor after February 28 and before May 16 of the current
assessment year. An application must be filed in each year for which
the person desires to obtain the deduction. The application may be filed
in person or by mail. If mailed, the mailing must be postmarked on or
before the last day for filing. If the application is not filed before the
applicable deadline under this subsection, the deduction is waived. The
application must be filed on a form prescribed by the department of
local government finance. The application for a resource recovery
system deduction must include:
(1) a certification by the department of environmental
management for the 1993 assessment year or a prior assessment
year as described in subsection (d); or
(2) the certification by the department of environmental
management for the 1993 assessment year as described in
subsection (g).
Beginning with the 1995 assessment year a person must also file an
itemized list of all property on which a deduction is claimed. The list
must include the date of purchase of the property and the cost to
acquire the property.
(f) Before July 1, 1995, the department of environmental
management shall transfer all the applications, records, or other
material the department has with respect to resource recovery system
deductions under this section for the 1993 and 1994 assessment years.
The township assessor, or the county assessor if there is no township
assessor for the township, shall verify each deduction application
filed under this section and the county auditor shall determine the
deduction. The county auditor shall send to the department of local
government finance a copy of each deduction application. The county
auditor shall notify the county property tax assessment board of appeals
of all deductions allowed under this section. A denial of a deduction
claimed under this subsection may be appealed as provided in
IC 6-1.1-15. The appeal is limited to a review of a determination made
by the township assessor, the county assessor, or the county auditor.
(g) Notwithstanding subsection (d), the certification for the 1993
assessment year of a resource recovery system in regard to which a
political subdivision is liable for the payment of the property taxes
remains valid at the ninety-five percent (95%) deduction level allowed
before 1994 as long as the political subdivision remains liable for the
payment of the property taxes on the system.
SOURCE: IC 6-1.1-12-30; (08)CC100108.113. -->
SECTION 113. IC 6-1.1-12-30, AS AMENDED BY P.L.183-2007,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 30. Except as provided in section 36 of this
chapter, a person who desires to claim the deduction provided by
section 29 of this chapter must file a certified statement in duplicate,
on forms prescribed by the department of local government finance,
with the auditor of the county in which the real property or mobile
home is subject to assessment. With respect to real property, the person
must file the statement during the twelve (12) months before June 11
of each year for which the person desires to obtain the deduction. With
respect to a mobile home which is not assessed as real property, the
person must file the statement during the twelve (12) months before
March 31 of each year for which the person desires to obtain the
deduction. On verification of the statement by the assessor of the
township in which the real property or mobile home is subject to
assessment, or the county assessor if there is no township assessor
for the township, the county auditor shall allow the deduction.
SOURCE: IC 6-1.1-12-35.5; (08)CC100108.114. -->
SECTION 114. IC 6-1.1-12-35.5, AS AMENDED BY
P.L.183-2007, SECTION 9, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 35.5. (a) Except as provided in
section 36 of this chapter, a person who desires to claim the deduction
provided by section 31, 33, 34, or 34.5 of this chapter must file a
certified statement in duplicate, on forms prescribed by the department
of local government finance, and proof of certification under
subsection (b) or (f) with the auditor of the county in which the
property for which the deduction is claimed is subject to assessment.
Except as provided in subsection (e), with respect to property that is not
assessed under IC 6-1.1-7, the person must file the statement during the
twelve (12) months before June 11 of the assessment year. The person
must file the statement in each year for which the person desires to
obtain the deduction. With respect to a property which is assessed
under IC 6-1.1-7, the person must file the statement during the twelve
(12) months before March 31 of each year for which the person desires
to obtain the deduction. The statement may be filed in person or by
mail. If mailed, the mailing must be postmarked on or before the last
day for filing. On verification of the statement by the assessor of the
township in which the property for which the deduction is claimed is
subject to assessment,
or the county assessor if there is no township
assessor for the township, the county auditor shall allow the
deduction.
(b) This subsection does not apply to an application for a deduction
under section 34.5 of this chapter. The department of environmental
management, upon application by a property owner, shall determine
whether a system or device qualifies for a deduction provided by
section 31, 33, or 34 of this chapter. If the department determines that
a system or device qualifies for a deduction, it shall certify the system
or device and provide proof of the certification to the property owner.
The department shall prescribe the form and manner of the certification
process required by this subsection.
(c) This subsection does not apply to an application for a deduction
under section 34.5 of this chapter. If the department of environmental
management receives an application for certification before May 11 of
the assessment year, the department shall determine whether the system
or device qualifies for a deduction before June 11 of the assessment
year. If the department fails to make a determination under this
subsection before June 11 of the assessment year, the system or device
is considered certified.
(d) A denial of a deduction claimed under section 31, 33, 34, or 34.5
of this chapter may be appealed as provided in IC 6-1.1-15. The appeal
is limited to a review of a determination made by the township
assessor, county property tax assessment board of appeals, or
department of local government finance.
(e) A person who timely files a personal property return under
IC 6-1.1-3-7(a) for an assessment year and who desires to claim the
deduction provided in section 31 of this chapter for property that is not
assessed under IC 6-1.1-7 must file the statement described in
subsection (a) during the twelve (12) months before June 11 of that
year A person who obtains a filing extension under IC 6-1.1-3-7(b) for
an assessment year must file the application between March 1 and the
extended due date for that year.
(f) This subsection applies only to an application for a deduction
under section 34.5 of this chapter. The center for coal technology
research established by IC 21-47-4-1, upon receiving an application
from the owner of a building, shall determine whether the building
qualifies for a deduction under section 34.5 of this chapter. If the center
determines that a building qualifies for a deduction, the center shall
certify the building and provide proof of the certification to the owner
of the building. The center shall prescribe the form and procedure for
certification of buildings under this subsection. If the center receives
an application for certification of a building under section 34.5 of this
chapter before May 11 of an assessment year:
(1) the center shall determine whether the building qualifies for
a deduction before June 11 of the assessment year; and
(2) if the center fails to make a determination before June 11 of
the assessment year, the building is considered certified.
SOURCE: IC 6-1.1-12-37; (08)CC100108.115. -->
SECTION 115. IC 6-1.1-12-37, AS AMENDED BY P.L.224-2007,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 37. (a)
The following definitions apply
throughout this section:
(1) "Dwelling" means any of the following:
(A) Residential real property improvements that an
individual uses as the individual's residence, including a
house or garage.
(B) A mobile home that is not assessed as real property
that an individual uses as the individual's residence.
(C) A manufactured home that is not assessed as real
property that an individual uses as the individual's
residence.
(2) "Homestead" means an individual's principal place of
residence that:
(A) is located in Indiana;
(B) the individual:
(i) owns;
(ii) is buying under a contract, recorded in the county
recorder's office, that provides that the individual is to
pay the property taxes on the residence; or
(iii) is entitled to occupy as a tenant-stockholder (as
defined in 26 U.S.C. 216) of a cooperative housing
corporation (as defined in 26 U.S.C. 216); and
(C) consists of a dwelling and the real estate, not exceeding
one (1) acre, that immediately surrounds that dwelling.
(b) Each year
a person an individual who
on March 1 of a
particular year or, in the case of a mobile home that is assessed as
personal property, the immediately following January 15, either
owns or is buying a homestead under a contract, recorded in the
county recorder's office, that provides the individual is to pay
property taxes on the homestead is entitled to
receive the homestead
credit provided under IC 6-1.1-20.9 for property taxes payable in the
following year is entitled to a standard deduction from the assessed
value of the real property, mobile home not assessed as real property,
or manufactured home not assessed as real property that qualifies for
the homestead. credit. The auditor of the county shall record and make
the deduction for the person qualifying for the deduction.
(b) (c) Except as provided in section 40.5 of this chapter, the total
amount of the deduction that a person may receive under this section
for a particular year is the lesser of:
(1) one-half (1/2) sixty percent (60%) of the assessed value of
the real property, mobile home not assessed as real property, or
manufactured home not assessed as real property; or
(2) for property taxes first due and payable:
(A) before January 1, 2007, thirty-five thousand dollars
($35,000);
(B) after December 31, 2006, and before January 1, 2009,
forty-five thousand dollars ($45,000).
(C) after December 31, 2008, and before January 1, 2010,
forty-four thousand dollars ($44,000);
(D) after December 31, 2009, and before January 1, 2011,
forty-three thousand dollars ($43,000);
(E) after December 31, 2010, and before January 1, 2012,
forty-two thousand dollars ($42,000);
(F) after December 31, 2011, and before January 1, 2013,
forty-one thousand dollars ($41,000); and
(G) after December 31, 2012, forty thousand dollars ($40,000).
(c) (d) A person who has sold real property, a mobile home not
assessed as real property, or a manufactured home not assessed as real
property to another person under a contract that provides that the
contract buyer is to pay the property taxes on the real property, mobile
home, or manufactured home may not claim the deduction provided
under this section with respect to that real property, mobile home, or
manufactured home.
(e) The department of local government finance shall adopt
rules or guidelines concerning the application for a deduction
under this section.
(f) The county auditor may not grant an individual or a married
couple a deduction under this section if:
(1) the individual or married couple, for the same year, claims
the deduction on two (2) or more different applications for the
deduction; and
(2) the applications claim the deduction for different property.
SOURCE: IC 6-1.1-12-37.5; (08)CC100108.116. -->
SECTION 116. IC 6-1.1-12-37.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 37.5. (a) A person who is
entitled to a standard deduction from the assessed value of
property under section 37 of this chapter is also entitled to receive
a supplemental deduction from the assessed value of the homestead
to which the standard deduction applies after the application of the
standard deduction but before the application of any other
deduction, exemption, or credit for which the person is eligible.
(b) The amount of the deduction under this section is equal to
the sum of the following:
(1) Thirty-five percent (35%) of the assessed value
determined under subsection (a) that is not more than six
hundred thousand dollars ($600,000).
(2) Twenty-five percent (25%) of the assessed value
determined under subsection (a) that is more than six
hundred thousand dollars ($600,000).
(c) The auditor of the county shall record and make the
deduction for the person qualifying for the deduction.
(d) The deduction granted under this section shall not be
considered in applying section 40.5 of this chapter to the
deductions applicable to property. Section 40.5 of this chapter does
not apply to the deduction granted under this section.
SOURCE: IC 6-1.1-12-38; (08)CC100108.117. -->
SECTION 117. IC 6-1.1-12-38, AS AMENDED BY SEA 190-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 38. (a) A person is entitled to a deduction from the
assessed value of the person's property in an amount equal to the
difference between:
(1) the assessed value of the person's property, including the
assessed value of the improvements made to comply with the
fertilizer storage rules adopted by the state chemist under
IC 15-16-2-44 and the pesticide storage rules adopted by the state
chemist under IC 15-16-4-52; minus
(2) the assessed value of the person's property, excluding the
assessed value of the improvements made to comply with the
fertilizer storage rules adopted by the state chemist under
IC 15-16-2-44 and the pesticide storage rules adopted by the state
chemist under IC 15-16-4-52.
(b) To obtain the deduction under this section, a person must file a
certified statement in duplicate, on forms prescribed by the department
of local government finance, with the auditor of the county in which the
property is subject to assessment. In addition to the certified statement,
the person must file a certification by the state chemist listing the
improvements that were made to comply with the fertilizer storage
rules adopted under IC 15-16-2-44 and the pesticide storage rules
adopted by the state chemist under IC 15-16-4-52. The statement and
certification must be filed before June 11 of the year preceding the year
the deduction will first be applied. Upon the verification of the
statement and certification by the assessor of the township in which the
property is subject to assessment, or the county assessor if there is no
township assessor for the township, the county auditor shall allow the
deduction.
SOURCE: IC 6-1.1-12-41; (08)CC100108.118. -->
SECTION 118. IC 6-1.1-12-41, AS AMENDED BY P.L.199-2005,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 41. (a) This section does not apply to assessment
years beginning after December 31, 2005.
(b) As used in this section, "assessed value of inventory" means the
assessed value determined after the application of any deductions or
adjustments that apply by statute or rule to the assessment of inventory,
other than the deduction allowed under subsection (f).
(c) As used in this section, "county income tax council" means a
council established by IC 6-3.5-6-2.
(d) As used in this section, "fiscal body" has the meaning set forth
in IC 36-1-2-6.
(e) As used in this section, "inventory" has the meaning set forth in
IC 6-1.1-3-11
(repealed).
(f) An ordinance may be adopted in a county to provide that a
deduction applies to the assessed value of inventory located in the
county. The deduction is equal to one hundred percent (100%) of the
assessed value of inventory located in the county for the appropriate
year of assessment. An ordinance adopted under this section in a
particular year applies:
(1) if adopted before March 31, 2004, to each subsequent
assessment year ending before January 1, 2006; and
(2) if adopted after March 30, 2004, and before June 1, 2005, to
the March 1, 2005, assessment date.
An ordinance adopted under this section may be consolidated with an
ordinance adopted under IC 6-3.5-7-25 or IC 6-3.5-7-26. The
consolidation of an ordinance adopted under this section with an
ordinance adopted under IC 6-3.5-7-26 does not cause the ordinance
adopted under IC 6-3.5-7-26 to expire after December 31, 2005.
(g) An ordinance may not be adopted under subsection (f) after May
30, 2005. However, an ordinance adopted under this section:
(1) before March 31, 2004, may be amended after March 30,
2004; and
(2) before June 1, 2005, may be amended after May 30, 2005;
to consolidate an ordinance adopted under IC 6-3.5-7-26.
(h) The entity that may adopt the ordinance permitted under
subsection (f) is:
(1) the county income tax council if the county option income tax
is in effect on January 1 of the year in which an ordinance under
this section is adopted;
(2) the county fiscal body if the county adjusted gross income tax
is in effect on January 1 of the year in which an ordinance under
this section is adopted; or
(3) the county income tax council or the county fiscal body,
whichever acts first, for a county not covered by subdivision (1)
or (2).
To adopt an ordinance under subsection (f), a county income tax
council shall use the procedures set forth in IC 6-3.5-6 concerning the
imposition of the county option income tax. The entity that adopts the
ordinance shall provide a certified copy of the ordinance to the
department of local government finance before February 1.
(i) A taxpayer is not required to file an application to qualify for the
deduction permitted under subsection (f).
(j) The department of local government finance shall incorporate the
deduction established in this section in the personal property return
form to be used each year for filing under IC 6-1.1-3-7 or
IC 6-1.1-3-7.5 to permit the taxpayer to enter the deduction on the
form. If a taxpayer fails to enter the deduction on the form, the
township assessor,
or the county assessor if there is no township
assessor for the township, shall:
(1) determine the amount of the deduction; and
(2) within the period established in IC 6-1.1-16-1, issue a notice
of assessment to the taxpayer that reflects the application of the
deduction to the inventory assessment.
(k) The deduction established in this section must be applied to any
inventory assessment made by:
(1) an assessing official;
(2) a county property tax board of appeals; or
(3) the department of local government finance.
SOURCE: IC 6-1.1-12-42; (08)CC100108.119. -->
SECTION 119. IC 6-1.1-12-42 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 42. (a) As used in this
section, "assessed value of inventory" means the assessed value
determined after the application of any deductions or adjustments that
apply by statute or rule to the assessment of inventory, other than the
deduction established in subsection (c).
(b) As used in this section, "inventory" has the meaning set forth in
IC 6-1.1-3-11 (repealed).
(c) A taxpayer is entitled to a deduction from assessed value equal
to one hundred percent (100%) of the taxpayer's assessed value of
inventory beginning with for assessments made in 2006 for property
taxes first due and payable in 2007.
(d) A taxpayer is not required to file an application to qualify for the
deduction established by this section.
(e) The department of local government finance shall incorporate
the deduction established by this section in the personal property return
form to be used each year for filing under IC 6-1.1-3-7 or
IC 6-1.1-3-7.5 to permit the taxpayer to enter the deduction on the
form. If a taxpayer fails to enter the deduction on the form, the
township assessor, or the county assessor if there is no township
assessor for the township, shall:
(1) determine the amount of the deduction; and
(2) within the period established in IC 6-1.1-16-1, issue a notice
of assessment to the taxpayer that reflects the application of the
deduction to the inventory assessment.
(f) The deduction established by this section must be applied to any
inventory assessment made by:
(1) an assessing official;
(2) a county property tax assessment board of appeals; or
(3) the department of local government finance.
SOURCE: IC 6-1.1-12-43; (08)CC100108.120. -->
SECTION 120. IC 6-1.1-12-43 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 43. (a) For
purposes of this section:
(1) "benefit" refers to
(A) a deduction under section 1, 9, 11, 13, 14, 16, 17.4, 26, 29,
31, 33, or 34 of this chapter; or
(B) the homestead credit under IC 6-1.1-20.9-2;
(2) "closing agent" means a person that closes a transaction;
(3) "customer" means an individual who obtains a loan in a
transaction; and
(4) "transaction" means a single family residential:
(A) first lien purchase money mortgage transaction; or
(B) refinancing transaction.
(b) Before closing a transaction after December 31, 2004, a closing
agent must provide to the customer the form referred to in subsection
(c).
(c) Before June 1, 2004, the department of local government finance
shall prescribe the form to be provided by closing agents to customers
under subsection (b). The department shall make the form available to
closing agents, county assessors, county auditors, and county treasurers
in hard copy and electronic form. County assessors, county auditors,
and county treasurers shall make the form available to the general
public. The form must:
(1) on one (1) side:
(A) list each benefit;
(B) list the eligibility criteria for each benefit; and
(C) indicate that a new application for a deduction under
section 1 of this chapter is required when residential real
property is refinanced;
(2) on the other side indicate:
(A) each action by; and
(B) each type of documentation from;
the customer required to file for each benefit; and
(3) be printed in one (1) of two (2) or more colors prescribed by
the department of local government finance that distinguish the
form from other documents typically used in a closing referred to
in subsection (b).
(d) A closing agent:
(1) may reproduce the form referred to in subsection (c);
(2) in reproducing the form, must use a print color prescribed by
the department of local government finance; and
(3) is not responsible for the content of the form referred to in
subsection (c) and shall be held harmless by the department of
local government finance from any liability for the content of the
form.
(e) A closing agent to which this section applies shall document its
compliance with this section with respect to each transaction in the
form of verification of compliance signed by the customer.
(f) A closing agent is subject to a civil penalty of twenty-five dollars
($25) for each instance in which the closing agent fails to comply with
this section with respect to a customer. The penalty:
(1) may be enforced by the state agency that has administrative
jurisdiction over the closing agent in the same manner that the
agency enforces the payment of fees or other penalties payable to
the agency; and
(2) shall be paid into the property tax replacement state general
fund.
A closing agent is not liable for any other damages claimed by a
customer because of the closing agent's mere failure to provide the
appropriate document to the customer.
(g) The state agency that has administrative jurisdiction over a
closing agent shall:
(1) examine the closing agent to determine compliance with this
section; and
(2) impose and collect penalties under subsection (f).
SOURCE: IC 6-1.1-12.1-2; (08)CC100108.121. -->
SECTION 121. IC 6-1.1-12.1-2, AS AMENDED BY P.L.154-2006,
SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) A designating body may find that a
particular area within its jurisdiction is an economic revitalization area.
However, the deduction provided by this chapter for economic
revitalization areas not within a city or town shall not be available to
retail businesses.
(b) In a county containing a consolidated city or within a city or
town, a designating body may find that a particular area within its
jurisdiction is a residentially distressed area. Designation of an area as
a residentially distressed area has the same effect as designating an
area as an economic revitalization area, except that the amount of the
deduction shall be calculated as specified in section 4.1 of this chapter
and the deduction is allowed for not more than five (5) years. In order
to declare a particular area a residentially distressed area, the
designating body must follow the same procedure that is required to
designate an area as an economic revitalization area and must make all
the following additional findings or all the additional findings
described in subsection (c):
(1) The area is comprised of parcels that are either unimproved or
contain only one (1) or two (2) family dwellings or multifamily
dwellings designed for up to four (4) families, including accessory
buildings for those dwellings.
(2) Any dwellings in the area are not permanently occupied and
are:
(A) the subject of an order issued under IC 36-7-9; or
(B) evidencing significant building deficiencies.
(3) Parcels of property in the area:
(A) have been sold and not redeemed under IC 6-1.1-24 and
IC 6-1.1-25; or
(B) are owned by a unit of local government.
However, in a city in a county having a population of more than two
hundred thousand (200,000) but less than three hundred thousand
(300,000), the designating body is only required to make one (1) of the
additional findings described in this subsection or one (1) of the
additional findings described in subsection (c).
(c) In a county containing a consolidated city or within a city or
town, a designating body that wishes to designate a particular area a
residentially distressed area may make the following additional
findings as an alternative to the additional findings described in
subsection (b):
(1) A significant number of dwelling units within the area are not
permanently occupied or a significant number of parcels in the
area are vacant land.
(2) A significant number of dwelling units within the area are:
(A) the subject of an order issued under IC 36-7-9; or
(B) evidencing significant building deficiencies.
(3) The area has experienced a net loss in the number of dwelling
units, as documented by census information, local building and
demolition permits, or certificates of occupancy, or the area is
owned by Indiana or the United States.
(4) The area (plus any areas previously designated under this
subsection) will not exceed ten percent (10%) of the total area
within the designating body's jurisdiction.
However, in a city in a county having a population of more than two
hundred thousand (200,000) but less than three hundred thousand
(300,000), the designating body is only required to make one (1) of the
additional findings described in this subsection as an alternative to one
(1) of the additional findings described in subsection (b).
(d) A designating body is required to attach the following conditions
to the grant of a residentially distressed area designation:
(1) The deduction will not be allowed unless the dwelling is
rehabilitated to meet local code standards for habitability.
(2) If a designation application is filed, the designating body may
require that the redevelopment or rehabilitation be completed
within a reasonable period of time.
(e) To make a designation described in subsection (a) or (b), the
designating body shall use procedures prescribed in section 2.5 of this
chapter.
(f) The property tax deductions provided by section 3, 4.5, or 4.8 of
this chapter are only available within an area which the designating
body finds to be an economic revitalization area.
(g) The designating body may adopt a resolution establishing
general standards to be used, along with the requirements set forth in
the definition of economic revitalization area, by the designating body
in finding an area to be an economic revitalization area. The standards
must have a reasonable relationship to the development objectives of
the area in which the designating body has jurisdiction. The following
four (4) sets of standards may be established:
(1) One (1) relative to the deduction under section 3 of this
chapter for economic revitalization areas that are not residentially
distressed areas.
(2) One (1) relative to the deduction under section 3 of this
chapter for residentially distressed areas.
(3) One (1) relative to the deduction allowed under section 4.5 of
this chapter.
(4) One (1) relative to the deduction allowed under section 4.8 of
this chapter.
(h) A designating body may impose a fee for filing a designation
application for a person requesting the designation of a particular area
as an economic revitalization area. The fee may be sufficient to defray
actual processing and administrative costs. However, the fee charged
for filing a designation application for a parcel that contains one (1) or
more owner-occupied, single-family dwellings may not exceed the cost
of publishing the required notice.
(i) In declaring an area an economic revitalization area, the
designating body may:
(1) limit the time period to a certain number of calendar years
during which the economic revitalization area shall be so
designated;
(2) limit the type of deductions that will be allowed within the
economic revitalization area to the deduction allowed under
section 3 of this chapter, the deduction allowed under section 4.5
of this chapter, the deduction allowed under section 4.8 of this
chapter, or any combination of these deductions;
(3) limit the dollar amount of the deduction that will be allowed
with respect to new manufacturing equipment, new research and
development equipment, new logistical distribution equipment,
and new information technology equipment if a deduction under
this chapter had not been filed before July 1, 1987, for that
equipment;
(4) limit the dollar amount of the deduction that will be allowed
with respect to redevelopment and rehabilitation occurring in
areas that are designated as economic revitalization areas on or
after September 1, 1988;
(5) limit the dollar amount of the deduction that will be allowed
under section 4.8 of this chapter with respect to the occupation of
an eligible vacant building; or
(6) impose reasonable conditions related to the purpose of this
chapter or to the general standards adopted under subsection (g)
for allowing the deduction for the redevelopment or rehabilitation
of the property or the installation of the new manufacturing
equipment, new research and development equipment, new
logistical distribution equipment, or new information technology
equipment.
To exercise one (1) or more of these powers, a designating body must
include this fact in the resolution passed under section 2.5 of this
chapter.
(j) Notwithstanding any other provision of this chapter, if a
designating body limits the time period during which an area is an
economic revitalization area, that limitation does not:
(1) prevent a taxpayer from obtaining a deduction for new
manufacturing equipment, new research and development
equipment, new logistical distribution equipment, or new
information technology equipment installed on or before the
approval deadline determined under section 9 of this chapter, but
after the expiration of the economic revitalization area if:
(A) the economic revitalization area designation expires after
December 30, 1995; and
(B) the new manufacturing equipment, new research and
development equipment, new logistical distribution
equipment, or new information technology equipment was
described in a statement of benefits submitted to and approved
by the designating body in accordance with section 4.5 of this
chapter before the expiration of the economic revitalization
area designation; or
(2) limit the length of time a taxpayer is entitled to receive a
deduction to a number of years that is less than the number of
years designated under section 4, 4.5, or 4.8 of this chapter.
(k) Notwithstanding any other provision of this chapter, deductions:
(1) that are authorized under section 3 of this chapter for property
in an area designated as an urban development area before March
1, 1983, and that are based on an increase in assessed valuation
resulting from redevelopment or rehabilitation that occurs before
March 1, 1983; or
(2) that are authorized under section 4.5 of this chapter for new
manufacturing equipment installed in an area designated as an
urban development area before March 1, 1983;
apply according to the provisions of this chapter as they existed at the
time that an application for the deduction was first made. No deduction
that is based on the location of property or new manufacturing
equipment in an urban development area is authorized under this
chapter after February 28, 1983, unless the initial increase in assessed
value resulting from the redevelopment or rehabilitation of the property
or the installation of the new manufacturing equipment occurred before
March 1, 1983.
(l)
In addition to the other requirements of this chapter, if
property located in an economic revitalization area is also located in an
allocation area (as defined in IC 36-7-14-39 or IC 36-7-15.1-26),
an
application for the property tax deduction provided by this chapter a
taxpayer's statement of benefits concerning that property may not
be approved
under this chapter unless
the commission that designated
the allocation area adopts a resolution approving the
application
statement of benefits is adopted by the legislative body of the unit
that approved the designation of the allocation area.
SOURCE: IC 6-1.1-12.1-4.5; (08)CC100108.122. -->
SECTION 122. IC 6-1.1-12.1-4.5, AS AMENDED BY HEA
1137-2008, SECTION 36, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 4.5.
(a) For purposes of this
section, "personal property" means personal property other than
inventory (as defined in IC 6-1.1-3-11(a)).
(b) (a) An applicant must provide a statement of benefits to the
designating body. The applicant must provide the completed statement
of benefits form to the designating body before the hearing specified in
section 2.5(c) of this chapter or before the installation of the new
manufacturing equipment, new research and development equipment,
new logistical distribution equipment, or new information technology
equipment for which the person desires to claim a deduction under this
chapter. The department of local government finance shall prescribe a
form for the statement of benefits. The statement of benefits must
include the following information:
(1) A description of the new manufacturing equipment, new
research and development equipment, new logistical distribution
equipment, or new information technology equipment that the
person proposes to acquire.
(2) With respect to:
(A) new manufacturing equipment not used to dispose of solid
waste or hazardous waste by converting the solid waste or
hazardous waste into energy or other useful products; and
(B) new research and development equipment, new logistical
distribution equipment, or new information technology
equipment;
an estimate of the number of individuals who will be employed or
whose employment will be retained by the person as a result of
the installation of the new manufacturing equipment, new
research and development equipment, new logistical distribution
equipment, or new information technology equipment and an
estimate of the annual salaries of these individuals.
(3) An estimate of the cost of the new manufacturing equipment,
new research and development equipment, new logistical
distribution equipment, or new information technology
equipment.
(4) With respect to new manufacturing equipment used to dispose
of solid waste or hazardous waste by converting the solid waste
or hazardous waste into energy or other useful products, an
estimate of the amount of solid waste or hazardous waste that will
be converted into energy or other useful products by the new
manufacturing equipment.
The statement of benefits may be incorporated in a designation
application. Notwithstanding any other law, a statement of benefits is
a public record that may be inspected and copied under IC 5-14-3-3.
(c) (b) The designating body must review the statement of benefits
required under subsection
(b). (a). The designating body shall
determine whether an area should be designated an economic
revitalization area or whether the deduction shall be allowed, based on
(and after it has made) the following findings:
(1) Whether the estimate of the cost of the new manufacturing
equipment, new research and development equipment, new
logistical distribution equipment, or new information technology
equipment is reasonable for equipment of that type.
(2) With respect to:
(A) new manufacturing equipment not used to dispose of solid
waste or hazardous waste by converting the solid waste or
hazardous waste into energy or other useful products; and
(B) new research and development equipment, new logistical
distribution equipment, or new information technology
equipment;
whether the estimate of the number of individuals who will be
employed or whose employment will be retained can be
reasonably expected to result from the installation of the new
manufacturing equipment, new research and development
equipment, new logistical distribution equipment, or new
information technology equipment.
(3) Whether the estimate of the annual salaries of those
individuals who will be employed or whose employment will be
retained can be reasonably expected to result from the proposed
installation of new manufacturing equipment, new research and
development equipment, new logistical distribution equipment, or
new information technology equipment.
(4) With respect to new manufacturing equipment used to dispose
of solid waste or hazardous waste by converting the solid waste
or hazardous waste into energy or other useful products, whether
the estimate of the amount of solid waste or hazardous waste that
will be converted into energy or other useful products can be
reasonably expected to result from the installation of the new
manufacturing equipment.
(5) Whether any other benefits about which information was
requested are benefits that can be reasonably expected to result
from the proposed installation of new manufacturing equipment,
new research and development equipment, new logistical
distribution equipment, or new information technology
equipment.
(6) Whether the totality of benefits is sufficient to justify the
deduction.
The designating body may not designate an area an economic
revitalization area or approve the deduction unless it makes the
findings required by this subsection in the affirmative.
(d) (c) Except as provided in subsection (h), (g), and subject to
subsection (i) (h) and section 15 of this chapter, an owner of new
manufacturing equipment, new research and development equipment,
new logistical distribution equipment, or new information technology
equipment whose statement of benefits is approved after June 30, 2000,
is entitled to a deduction from the assessed value of that equipment for
the number of years determined by the designating body under
subsection (g). (f). Except as provided in subsection (f) (e) and in
section 2(i)(3) of this chapter, and subject to subsection (i) (h) and
section 15 of this chapter, the amount of the deduction that an owner
is entitled to for a particular year equals the product of:
(1) the assessed value of the new manufacturing equipment, new
research and development equipment, new logistical distribution
equipment, or new information technology equipment in the year
of deduction under the appropriate table set forth in subsection
(e); (d); multiplied by
(2) the percentage prescribed in the appropriate table set forth in
subsection (e). (d).
(e) (d) The percentage to be used in calculating the deduction under
subsection (d) (c) is as follows:
(1) For deductions allowed over a one (1) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd and thereafter 0%
(2) For deductions allowed over a two (2) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 50%
3rd and thereafter 0%
(3) For deductions allowed over a three (3) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 66%
3rd 33%
4th and thereafter 0%
(4) For deductions allowed over a four (4) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 75%
3rd 50%
4th 25%
5th and thereafter 0%
(5) For deductions allowed over a five (5) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 80%
3rd 60%
4th 40%
5th 20%
6th and thereafter 0%
(6) For deductions allowed over a six (6) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 85%
3rd 66%
4th 50%
5th 34%
6th 25%
7th and thereafter 0%
(7) For deductions allowed over a seven (7) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 85%
3rd 71%
4th 57%
5th 43%
6th 29%
7th 14%
8th and thereafter 0%
(8) For deductions allowed over an eight (8) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 88%
3rd 75%
4th 63%
5th 50%
6th 38%
7th 25%
8th 13%
9th and thereafter 0%
(9) For deductions allowed over a nine (9) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 88%
3rd 77%
4th 66%
5th 55%
6th 44%
7th 33%
8th 22%
9th 11%
10th and thereafter 0%
(10) For deductions allowed over a ten (10) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 90%
3rd 80%
4th 70%
5th 60%
6th 50%
7th 40%
8th 30%
9th 20%
10th 10%
11th and thereafter 0%
(f) (e) With respect to new manufacturing equipment and new
research and development equipment installed before March 2, 2001,
the deduction under this section is the amount that causes the net
assessed value of the property after the application of the deduction
under this section to equal the net assessed value after the application
of the deduction under this section that results from computing:
(1) the deduction under this section as in effect on March 1, 2001;
and
(2) the assessed value of the property under 50 IAC 4.2, as in
effect on March 1, 2001, or, in the case of property subject to
IC 6-1.1-8, 50 IAC 5.1, as in effect on March 1, 2001.
(g) (f) For an economic revitalization area designated before July 1,
2000, the designating body shall determine whether a property owner
whose statement of benefits is approved after April 30, 1991, is entitled
to a deduction for five (5) or ten (10) years. For an economic
revitalization area designated after June 30, 2000, the designating body
shall determine the number of years the deduction is allowed. However,
the deduction may not be allowed for more than ten (10) years. This
determination shall be made:
(1) as part of the resolution adopted under section 2.5 of this
chapter; or
(2) by resolution adopted within sixty (60) days after receiving a
copy of a property owner's certified deduction application from
the county auditor. A certified copy of the resolution shall be sent
to the county auditor.
A determination about the number of years the deduction is allowed
that is made under subdivision (1) is final and may not be changed by
following the procedure under subdivision (2).
(h) (g) The owner of new manufacturing equipment that is directly
used to dispose of hazardous waste is not entitled to the deduction
provided by this section for a particular assessment year if during that
assessment year the owner:
(1) is convicted of a criminal violation under IC 13, including
IC 13-7-13-3 (repealed) or IC 13-7-13-4 (repealed); or
(2) is subject to an order or a consent decree with respect to
property located in Indiana based on a violation of a federal or
state rule, regulation, or statute governing the treatment, storage,
or disposal of hazardous wastes that had a major or moderate
potential for harm.
(i) (h) For purposes of subsection
(d), (c), the assessed value of new
manufacturing equipment, new research and development equipment,
new logistical distribution equipment, or new information technology
equipment that is part of an owner's assessable depreciable personal
property in a single taxing district subject to the valuation limitation in
50 IAC 4.2-4-9 or 50 IAC 5.1-6-9 is the product of:
(1) the assessed value of the equipment determined without
regard to the valuation limitation in 50 IAC 4.2-4-9 or 50
IAC 5.1-6-9; multiplied by
(2) the quotient of:
(A) the amount of the valuation limitation determined under
50 IAC 4.2-4-9 or 50 IAC 5.1-6-9 for all of the owner's
depreciable personal property in the taxing district; divided by
(B) the total true tax value of all of the owner's depreciable
personal property in the taxing district that is subject to the
valuation limitation in 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9
determined:
(i) under the depreciation schedules in the rules of the
department of local government finance before any
adjustment for abnormal obsolescence; and
(ii) without regard to the valuation limitation in 50
IAC 4.2-4-9 or 50 IAC 5.1-6-9.
SOURCE: IC 6-1.1-12.1-4.7; (08)CC100108.123. -->
SECTION 123. IC 6-1.1-12.1-4.7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 4.7. (a) Section
4.5(f) 4.5(e) of this chapter does not apply to new
manufacturing equipment located in a township having a population of
more than four thousand (4,000) but less than seven thousand (7,000)
located in a county having a population of more than forty thousand
(40,000) but less than forty thousand nine hundred (40,900) if the total
original cost of all new manufacturing equipment placed into service
by the owner during the preceding sixty (60) months exceeds fifty
million dollars ($50,000,000), and if the economic revitalization area
in which the new manufacturing equipment was installed was approved
by the designating body before September 1, 1994.
(b) Section
4.5(f) 4.5(e) of this chapter does not apply to new
manufacturing equipment located in a county having a population of
more than thirty-two thousand (32,000) but less than thirty-three
thousand (33,000) if:
(1) the total original cost of all new manufacturing equipment
placed into service in the county by the owner exceeds five
hundred million dollars ($500,000,000); and
(2) the economic revitalization area in which the new
manufacturing equipment was installed was approved by the
designating body before January 1, 2001.
(c) A deduction under section
4.5(d) 4.5(c) of this chapter is not
allowed with respect to new manufacturing equipment described in
subsection (b) in the first year the deduction is claimed or in
subsequent years as permitted by section 4.5(d) 4.5(c) of this chapter
to the extent the deduction would cause the assessed value of all real
property and personal property of the owner in the taxing district to be
less than the incremental net assessed value for that year.
(d) The following apply for purposes of subsection (c):
(1) A deduction under section 4.5(d) 4.5(c) of this chapter shall
be disallowed only with respect to new manufacturing equipment
installed after March 1, 2000.
(2) "Incremental net assessed value" means the sum of:
(A) the net assessed value of real property and depreciable
personal property from which property tax revenues are
required to be held in trust and pledged for the benefit of the
owners of bonds issued by the redevelopment commission of
a county described in subsection (b) under resolutions adopted
November 16, 1998, and July 13, 2000 (as amended
November 27, 2000); plus
(B) fifty-four million four hundred eighty-one thousand seven
hundred seventy dollars ($54,481,770).
(3) The assessed value of real property and personal property of
the owner shall be determined after the deductions provided by
sections 3 and 4.5 of this chapter.
(4) The personal property of the owner shall include inventory.
(5) The amount of deductions provided by section 4.5 of this
chapter with respect to new manufacturing equipment that was
installed on or before March 1, 2000, shall be increased from
thirty-three and one-third percent (33 1/3%) of true tax value to
one hundred percent (100%) of true tax value for assessment
dates after February 28, 2001.
(e) A deduction not fully allowed under subsection (c) in the first
year the deduction is claimed or in a subsequent year permitted by
section 4.5 of this chapter shall be carried over and allowed as a
deduction in succeeding years. A deduction that is carried over to a
year but is not allowed in that year under this subsection shall be
carried over and allowed as a deduction in succeeding years. The
following apply for purposes of this subsection:
(1) A deduction that is carried over to a succeeding year is not
allowed in that year to the extent that the deduction, together
with:
(A) deductions otherwise allowed under section 3 of this
chapter;
(B) deductions otherwise allowed under section 4.5 of this
chapter; and
(C) other deductions carried over to the year under this
subsection;
would cause the assessed value of all real property and personal
property of the owner in the taxing district to be less than the
incremental net assessed value for that year.
(2) Each time a deduction is carried over to a succeeding year, the
deduction shall be reduced by the amount of the deduction that
was allowed in the immediately preceding year.
(3) A deduction may not be carried over to a succeeding year
under this subsection if such year is after the period specified in
section
4.5(d) 4.5(c) of this chapter or the period specified in a
resolution adopted by the designating body under section
4.5(h)
4.5(g) of this chapter.
SOURCE: IC 6-1.1-12.1-5; (08)CC100108.124. -->
SECTION 124. IC 6-1.1-12.1-5, AS AMENDED BY P.L.193-2005,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 5. (a) A property owner who desires to obtain the
deduction provided by section 3 of this chapter must file a certified
deduction application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the
property is located. Except as otherwise provided in subsection (b) or
(e), the deduction application must be filed before May 10 of the year
in which the addition to assessed valuation is made.
(b) If notice of the addition to assessed valuation or new assessment
for any year is not given to the property owner before April 10 of that
year, the deduction application required by this section may be filed not
later than thirty (30) days after the date such a notice is mailed to the
property owner at the address shown on the records of the township
or
county assessor.
(c) The deduction application required by this section must contain
the following information:
(1) The name of the property owner.
(2) A description of the property for which a deduction is claimed
in sufficient detail to afford identification.
(3) The assessed value of the improvements before rehabilitation.
(4) The increase in the assessed value of improvements resulting
from the rehabilitation.
(5) The assessed value of the new structure in the case of
redevelopment.
(6) The amount of the deduction claimed for the first year of the
deduction.
(7) If the deduction application is for a deduction in a
residentially distressed area, the assessed value of the
improvement or new structure for which the deduction is claimed.
(d) A deduction application filed under subsection (a) or (b) is
applicable for the year in which the addition to assessed value or
assessment of a new structure is made and in the following years the
deduction is allowed without any additional deduction application
being filed. However, property owners who had an area designated an
urban development area pursuant to a deduction application filed prior
to January 1, 1979, are only entitled to a deduction for a five (5) year
period. In addition, property owners who are entitled to a deduction
under this chapter pursuant to a deduction application filed after
December 31, 1978, and before January 1, 1986, are entitled to a
deduction for a ten (10) year period.
(e) A property owner who desires to obtain the deduction provided
by section 3 of this chapter but who has failed to file a deduction
application within the dates prescribed in subsection (a) or (b) may file
a deduction application between March 1 and May 10 of a subsequent
year which shall be applicable for the year filed and the subsequent
years without any additional deduction application being filed for the
amounts of the deduction which would be applicable to such years
pursuant to section 4 of this chapter if such a deduction application had
been filed in accordance with subsection (a) or (b).
(f) Subject to subsection (i), the county auditor shall act as follows:
(1) If a determination about the number of years the deduction is
allowed has been made in the resolution adopted under section
2.5 of this chapter, the county auditor shall make the appropriate
deduction.
(2) If a determination about the number of years the deduction is
allowed has not been made in the resolution adopted under
section 2.5 of this chapter, the county auditor shall send a copy of
the deduction application to the designating body. Upon receipt
of the resolution stating the number of years the deduction will be
allowed, the county auditor shall make the appropriate deduction.
(3) If the deduction application is for rehabilitation or
redevelopment in a residentially distressed area, the county
auditor shall make the appropriate deduction.
(g) The amount and period of the deduction provided for property
by section 3 of this chapter are not affected by a change in the
ownership of the property if the new owner of the property:
(1) continues to use the property in compliance with any
standards established under section 2(g) of this chapter; and
(2) files an application in the manner provided by subsection (e).
(h) The township or county assessor shall include a notice of the
deadlines for filing a deduction application under subsections (a) and
(b) with each notice to a property owner of an addition to assessed
value or of a new assessment.
(i) Before the county auditor acts under subsection (f), the county
auditor may request that the township assessor of the township in
which the property is located, or the county assessor if there is no
township assessor for the township, review the deduction application.
(j) A property owner may appeal a determination of the county
auditor under subsection (f) to deny or alter the amount of the
deduction by requesting in writing a preliminary conference with the
county auditor not more than forty-five (45) days after the county
auditor gives the person notice of the determination. An appeal
initiated under this subsection is processed and determined in the same
manner that an appeal is processed and determined under IC 6-1.1-15.
SOURCE: IC 6-1.1-12.1-5.3; (08)CC100108.125. -->
SECTION 125. IC 6-1.1-12.1-5.3, AS ADDED BY P.L.154-2006,
SECTION 29, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 5.3. (a) A property owner that desires to obtain the
deduction provided by section 4.8 of this chapter must file a deduction
application, on forms prescribed by the department of local government
finance, with the auditor of the county in which the eligible vacant
building is located. Except as otherwise provided in this section, the
deduction application must be filed before May 10 of the year in which
the property owner or a tenant of the property owner initially occupies
the eligible vacant building.
(b) If notice of the assessed valuation or new assessment for a year
is not given to the property owner before April 10 of that year, the
deduction application required by this section may be filed not later
than thirty (30) days after the date the notice is mailed to the property
owner at the address shown on the records of the township or county
assessor.
(c) The deduction application required by this section must contain
the following information:
(1) The name of the property owner and, if applicable, the
property owner's tenant.
(2) A description of the property for which a deduction is claimed.
(3) The amount of the deduction claimed for the first year of the
deduction.
(4) Any other information required by the department of local
government finance or the designating body.
(d) A deduction application filed under this section applies to the
year in which the property owner or a tenant of the property owner
occupies the eligible vacant building and in the following year if the
deduction is allowed for a two (2) year period, without an additional
deduction application being filed.
(e) A property owner that desires to obtain the deduction provided
by section 4.8 of this chapter but that did not file a deduction
application within the dates prescribed in subsection (a) or (b) may file
a deduction application between March 1 and May 10 of a subsequent
year. A deduction application filed under this subsection applies to the
year in which the deduction application is filed and the following year
if the deduction is allowed for a two (2) year period, without an
additional deduction application being filed. The amount of the
deduction under this subsection is the amount that would have been
applicable to the year under section 4.8 of this chapter if the deduction
application had been filed in accordance with subsection (a) or (b).
(f) Subject to subsection (i), the county auditor shall do the
following:
(1) If a determination concerning the number of years the
deduction is allowed has been made in the resolution adopted
under section 2.5 of this chapter, the county auditor shall make
the appropriate deduction.
(2) If a determination concerning the number of years the
deduction is allowed has not been made in the resolution adopted
under section 2.5 of this chapter, the county auditor shall send a
copy of the deduction application to the designating body. Upon
receipt of the resolution stating the number of years the deduction
will be allowed, the county auditor shall make the appropriate
deduction.
(g) The amount and period of the deduction provided by section 4.8
of this chapter are not affected by a change in the ownership of the
eligible vacant building or a change in the property owner's tenant, if
the new property owner or the new tenant:
(1) continues to occupy the eligible vacant building in compliance
with any standards established under section 2(g) of this chapter;
and
(2) files an application in the manner provided by subsection (e).
(h) Before the county auditor acts under subsection (f), the county
auditor may request that the township assessor of the township in
which the eligible vacant building is located, or the county assessor
if there is no township assessor for the township, review the
deduction application.
(i) A property owner may appeal a determination of the county
auditor under subsection (f) by requesting in writing a preliminary
conference with the county auditor not more than forty-five (45) days
after the county auditor gives the property owner notice of the
determination. An appeal under this subsection shall be processed and
determined in the same manner that an appeal is processed and
determined under IC 6-1.1-15.
(j) In addition to the requirements of subsection (c), a property
owner that files a deduction application under this section must provide
the county auditor and the designating body with information showing
the extent to which there has been compliance with the statement of
benefits approved under section 4.8 of this chapter. This information
must be included in the deduction application and must also be updated
each year in which the deduction is applicable:
(1) at the same time that the property owner or the property
owner's tenant files a personal property tax return for property
located at the eligible vacant building for which the deduction
was granted; or
(2) if subdivision (1) does not apply, before May 15 of each year.
(k) The following information is a public record if filed under this
section:
(1) The name and address of the property owner.
(2) The location and description of the eligible vacant building for
which the deduction was granted.
(3) Any information concerning the number of employees at the
eligible vacant building for which the deduction was granted,
including estimated totals that were provided as part of the
statement of benefits.
(4) Any information concerning the total of the salaries paid to the
employees described in subdivision (3), including estimated totals
that are provided as part of the statement of benefits.
(5) Any information concerning the assessed value of the eligible
vacant building, including estimates that are provided as part of
the statement of benefits.
(l) Information concerning the specific salaries paid to individual
employees by the property owner or tenant is confidential.
SOURCE: IC 6-1.1-12.1-5.4; (08)CC100108.126. -->
SECTION 126. IC 6-1.1-12.1-5.4, AS AMENDED BY
P.L.193-2005, SECTION 3, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 5.4. (a) A person that desires to
obtain the deduction provided by section 4.5 of this chapter must file
a certified deduction schedule with the person's personal property
return on a form prescribed by the department of local government
finance with the township assessor of the township in which the new
manufacturing equipment, new research and development equipment,
new logistical distribution equipment, or new information technology
equipment is located,
or with the county assessor if there is no
township assessor for the township. Except as provided in subsection
(e), the deduction is applied in the amount claimed in a certified
schedule that a person files with:
(1) a timely personal property return under IC 6-1.1-3-7(a) or
IC 6-1.1-3-7(b); or
(2) a timely amended personal property return under
IC 6-1.1-3-7.5.
The township or county assessor shall forward to the county auditor
and the county assessor a copy of each certified deduction schedule
filed under this subsection. The township assessor shall forward to
the county assessor a copy of each certified deduction schedule
filed with the township assessor under this subsection.
(b) The deduction schedule required by this section must contain the
following information:
(1) The name of the owner of the new manufacturing equipment,
new research and development equipment, new logistical
distribution equipment, or new information technology
equipment.
(2) A description of the new manufacturing equipment, new
research and development equipment, new logistical distribution
equipment, or new information technology equipment.
(3) The amount of the deduction claimed for the first year of the
deduction.
(c) This subsection applies to a deduction schedule with respect to
new manufacturing equipment, new research and development
equipment, new logistical distribution equipment, or new information
technology equipment for which a statement of benefits was initially
approved after April 30, 1991. If a determination about the number of
years the deduction is allowed has not been made in the resolution
adopted under section 2.5 of this chapter, the county auditor shall send
a copy of the deduction schedule to the designating body, and the
designating body shall adopt a resolution under section 4.5(g)(2)
4.5(f)(2) of this chapter.
(d) A deduction schedule must be filed under this section in the year
in which the new manufacturing equipment, new research and
development equipment, new logistical distribution equipment, or new
information technology equipment is installed and in each of the
immediately succeeding years the deduction is allowed.
(e) The township assessor, or the county assessor if there is no
township assessor for the township, may:
(1) review the deduction schedule; and
(2) before the March 1 that next succeeds the assessment date for
which the deduction is claimed, deny or alter the amount of the
deduction.
If the township assessor or the county assessor does not deny the
deduction, the county auditor shall apply the deduction in the amount
claimed in the deduction schedule or in the amount as altered by the
township assessor or the county assessor. A township assessor or a
county assessor who denies a deduction under this subsection or alters
the amount of the deduction shall notify the person that claimed the
deduction and the county auditor of the assessor's action. The county
auditor shall notify the designating body and the county property tax
assessment board of appeals of all deductions applied under this
section.
(f) If the ownership of new manufacturing equipment, new research
and development equipment, new logistical distribution equipment, or
new information technology equipment changes, the deduction
provided under section 4.5 of this chapter continues to apply to that
equipment if the new owner:
(1) continues to use the equipment in compliance with any
standards established under section 2(g) of this chapter; and
(2) files the deduction schedules required by this section.
(g) The amount of the deduction is the percentage under section 4.5
of this chapter that would have applied if the ownership of the property
had not changed multiplied by the assessed value of the equipment for
the year the deduction is claimed by the new owner.
(h) A person may appeal a determination of the township assessor
or the county assessor under subsection (e) to deny or alter the amount
of the deduction by requesting in writing a preliminary conference with
the township assessor or the county assessor not more than forty-five
(45) days after the township assessor or the county assessor gives the
person notice of the determination. Except as provided in subsection
(i), an appeal initiated under this subsection is processed and
determined in the same manner that an appeal is processed and
determined under IC 6-1.1-15.
(i) The county assessor is recused from any action the county
property tax assessment board of appeals takes with respect to an
appeal under subsection (h) of a determination by the county assessor.
SOURCE: IC 6-1.1-12.1-5.8; (08)CC100108.127. -->
SECTION 127. IC 6-1.1-12.1-5.8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5.8. In lieu of providing
the statement of benefits required by section 3 or 4.5 of this chapter and
the additional information required by section 5.1 or 5.6 of this chapter,
the designating body may, by resolution, waive the statement of
benefits if the designating body finds that the purposes of this chapter
are served by allowing the deduction and the property owner has,
during the thirty-six (36) months preceding the first assessment date to
which the waiver would apply, installed new manufacturing equipment,
new research and development equipment, new logistical distribution
equipment, or new information technology equipment or developed or
rehabilitated property at a cost of at least ten million dollars
($10,000,000) as determined by the assessor of the township in which
the property is located, or by the county assessor if there is no
township assessor for the township.
SOURCE: IC 6-1.1-12.1-5.9; (08)CC100108.128. -->
SECTION 128. IC 6-1.1-12.1-5.9, AS AMENDED BY HEA
1137-2008, SECTION 37, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 5.9. (a) This section does not apply
to:
(1) a deduction under section 3 of this chapter for property
located in a residentially distressed area; or
(2) any other deduction under section 3 or 4.5 of this chapter for
which a statement of benefits was approved before July 1, 1991.
(b) Not later than forty-five (45) days after receipt of the information
described in section 5.1, 5.3(j), or 5.6 of this chapter, the designating
body may determine whether the property owner has substantially
complied with the statement of benefits approved under section 3, 4.5,
or 4.8 of this chapter. If the designating body determines that the
property owner has not substantially complied with the statement of
benefits and that the failure to substantially comply was not caused by
factors beyond the control of the property owner (such as declines in
demand for the property owner's products or services), the designating
body shall mail a written notice to the property owner. The written
notice must include the following provisions:
(1) An explanation of the reasons for the designating body's
determination.
(2) The date, time, and place of a hearing to be conducted by the
designating body for the purpose of further considering the
property owner's compliance with the statement of benefits. The
date of the hearing may not be more than thirty (30) days after the
date on which the notice is mailed.
(c) On the date specified in the notice described in subsection
(b)(2), the designating body shall conduct a hearing for the purpose of
further considering the property owner's compliance with the statement
of benefits. Based on the information presented at the hearing by the
property owner and other interested parties, the designating body shall
again determine whether the property owner has made reasonable
efforts to substantially comply with the statement of benefits and
whether any failure to substantially comply was caused by factors
beyond the control of the property owner. If the designating body
determines that the property owner has not made reasonable efforts to
comply with the statement of benefits, the designating body shall adopt
a resolution terminating the property owner's deduction under section
3, 4.5, or 4.8 of this chapter. If the designating body adopts such a
resolution, the deduction does not apply to the next installment of
property taxes owed by the property owner or to any subsequent
installment of property taxes.
(d) If the designating body adopts a resolution terminating a
deduction under subsection (c), the designating body shall immediately
mail a certified copy of the resolution to:
(1) the property owner;
(2) the county auditor; and
(3) if the deduction applied under section 4.5 of this chapter, the
township county assessor.
The county auditor shall remove the deduction from the tax duplicate
and shall notify the county treasurer of the termination of the
deduction. If the designating body's resolution is adopted after the
county treasurer has mailed the statement required by IC 6-1.1-22-8.1,
the county treasurer shall immediately mail the property owner a
revised statement that reflects the termination of the deduction.
(e) A property owner whose deduction is terminated by the
designating body under this section may appeal the designating body's
decision by filing a complaint in the office of the clerk of the circuit or
superior court together with a bond conditioned to pay the costs of the
appeal if the appeal is determined against the property owner. An
appeal under this subsection shall be promptly heard by the court
without a jury and determined within thirty (30) days after the time of
the filing of the appeal. The court shall hear evidence on the appeal and
may confirm the action of the designating body or sustain the appeal.
The judgment of the court is final and conclusive unless an appeal is
taken as in other civil actions.
(f) If an appeal under subsection (e) is pending, the taxes resulting
from the termination of the deduction are not due until after the appeal
is finally adjudicated and the termination of the deduction is finally
determined.
SOURCE: IC 6-1.1-12.4-1; (08)CC100108.129. -->
SECTION 129. IC 6-1.1-12.4-1, AS ADDED BY P.L.193-2005,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. For purposes of this chapter, "official" means:
(1) a county auditor;
(2) a county assessor; or
(3) a township assessor (if any).
SOURCE: IC 6-1.1-12.4-2; (08)CC100108.130. -->
SECTION 130. IC 6-1.1-12.4-2, AS AMENDED BY HEA
1137-2008, SECTION 38, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 2. (a) For purposes of this section,
an increase in the assessed value of real property is determined in the
same manner that an increase in the assessed value of real property is
determined for purposes of IC 6-1.1-12.1.
(b) This subsection applies only to a development, redevelopment,
or rehabilitation that is first assessed after March 1, 2005, and before
March 2, 2007. Except as provided in subsection (h) and sections 4, 5,
and 8 of this chapter, an owner of real property that:
(1) develops, redevelops, or rehabilitates the real property; and
(2) creates or retains employment from the development,
redevelopment, or rehabilitation;
is entitled to a deduction from the assessed value of the real property.
(c) Subject to section 14 of this chapter, the deduction under this
section is first available in the year in which the increase in assessed
value resulting from the development, redevelopment, or rehabilitation
occurs and continues for the following two (2) years. The amount of the
deduction that a property owner may receive with respect to real
property located in a county for a particular year equals the lesser of:
(1) two million dollars ($2,000,000); or
(2) the product of:
(A) the increase in assessed value resulting from the
development, rehabilitation, or redevelopment; multiplied by
(B) the percentage from the following table:
YEAR OF DEDUCTION
PERCENTAGE
1st 75%
2nd 50%
3rd 25%
(d) A property owner that qualifies for the deduction under this
section must file a notice to claim the deduction in the manner
prescribed by the department of local government finance under rules
adopted by the department of local government finance under
IC 4-22-2 to implement this chapter. The township assessor, or the
county assessor if there is no township assessor for the township,
shall:
(1) inform the county auditor of the real property eligible for the
deduction as contained in the notice filed by the taxpayer under
this subsection; and
(2) inform the county auditor of the deduction amount.
(e) The county auditor shall:
(1) make the deductions; and
(2) notify the county property tax assessment board of appeals of
all deductions approved;
under this section.
(f) The amount of the deduction determined under subsection (c)(2)
is adjusted to reflect the percentage increase or decrease in assessed
valuation that results from:
(1) a general reassessment of real property under IC 6-1.1-4-4; or
(2) an annual adjustment under IC 6-1.1-4-4.5.
(g) If an appeal of an assessment is approved that results in a
reduction of the assessed value of the real property, the amount of the
deduction under this section is adjusted to reflect the percentage
decrease that results from the appeal.
(h) The deduction under this section does not apply to a facility
listed in IC 6-1.1-12.1-3(e).
SOURCE: IC 6-1.1-12.4-3; (08)CC100108.131. -->
SECTION 131. IC 6-1.1-12.4-3, AS AMENDED BY HEA
1137-2008, SECTION 39, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. (a) For purposes of this section,
an increase in the assessed value of personal property is determined in
the same manner that an increase in the assessed value of new
manufacturing equipment is determined for purposes of IC 6-1.1-12.1.
(b) This subsection applies only to personal property that the owner
purchases after March 1, 2005, and before March 2, 2007. Except as
provided in sections 4, 5, and 8 of this chapter, an owner that purchases
personal property other than inventory (as defined in 50 IAC 4.2-5-1,
as in effect on January 1, 2005) that:
(1) was never before used by its owner for any purpose in Indiana;
and
(2) creates or retains employment;
is entitled to a deduction from the assessed value of the personal
property.
(c) Subject to section 14 of this chapter, the deduction under this
section is first available in the year in which the increase in assessed
value resulting from the purchase of the personal property occurs and
continues for the following two (2) years. The amount of the deduction
that a property owner may receive with respect to personal property
located in a county for a particular year equals the lesser of:
(1) two million dollars ($2,000,000); or
(2) the product of:
(A) the increase in assessed value resulting from the purchase
of the personal property; multiplied by
(B) the percentage from the following table:
YEAR OF DEDUCTION
PERCENTAGE
1st 75%
2nd 50%
3rd 25%
(d) If an appeal of an assessment is approved that results in a
reduction of the assessed value of the personal property, the amount of
the deduction is adjusted to reflect the percentage decrease that results
from the appeal.
(e) A property owner must claim the deduction under this section on
the owner's annual personal property tax return. The township assessor,
or the county assessor if there is no township assessor for the
township, shall:
(1) identify the personal property eligible for the deduction to the
county auditor; and
(2) inform the county auditor of the deduction amount.
(f) The county auditor shall:
(1) make the deductions; and
(2) notify the county property tax assessment board of appeals of
all deductions approved;
under this section.
(g) The deduction under this section does not apply to personal
property at a facility listed in IC 6-1.1-12.1-3(e).
SOURCE: IC 6-1.1-12.4-9; (08)CC100108.132. -->
SECTION 132. IC 6-1.1-12.4-9, AS AMENDED BY
HEA1137-2008, SECTION 40, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 9. If an official
terminates a deduction under section 8 of this chapter:
(1) the official shall immediately mail a certified copy of the
determination to:
(A) the property owner; and
(B) if the determination is made by the county assessor or the
township assessor (if any), the county auditor;
(2) the county auditor shall:
(A) remove the deduction from the tax duplicate; and
(B) notify the county treasurer of the termination of the
deduction; and
(3) if the official's determination to terminate the deduction
occurs after the county treasurer has mailed the statement
required by IC 6-1.1-22-8.1, the county treasurer shall
immediately mail the property owner a revised statement that
reflects the termination of the deduction.
SOURCE: IC 6-1.1-13-2; (08)CC100108.133. -->
SECTION 133. IC 6-1.1-13-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. When the county
property tax assessment board of appeals convenes, the county auditor
shall submit to the board the assessment list of the county for the
current year as returned by the township assessors (if any) and as
amended and returned by the county assessor. The county assessor
shall make recommendations to the board for corrections and changes
in the returns and assessments. The board shall consider and act upon
all the recommendations.
SOURCE: IC 6-1.1-14-7; (08)CC100108.134. -->
SECTION 134. IC 6-1.1-14-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. The county assessor,
a township assessor
(if any), or ten (10) or more taxpayers who are
affected by an equalization order issued under section 5 of this chapter
may file a petition for review of the order with the county
assessor
auditor of the county to which the equalization order is issued. The
petition must be filed within ten (10) days after notice of the order is
given under section 9 of this chapter. The petition shall set forth, in the
form and detail prescribed by the department of local government
finance, the objections to the equalization order.
SOURCE: IC 6-1.1-14-8; (08)CC100108.135. -->
SECTION 135. IC 6-1.1-14-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 8. (a) If a petition for
review of an equalization order is filed with a county auditor under
section 7 of this chapter, the county auditor shall immediately mail a
certified copy of the petition and any information relevant to the
petition to the department of local government finance. Within a
reasonable period of time, the department of local government finance
shall fix a date for a hearing on the petition. The hearing shall be held
in the county to which the equalization order has been directed. At least
three (3) days before the date fixed for the hearing, the department of
local government finance shall give notice of the hearing by mail to the
township assessor (if any) and the county assessors assessor whose
assessments are assessment is affected by the order and to the first ten
(10) taxpayers whose names appear on the petition for review at the
addresses listed by those taxpayers on the petition. In addition, the
department of local government finance shall give the notice, if any,
required under section 9(a) of this chapter.
(b) After the hearing required by subsection (a), the department of
local government finance may affirm, modify, or set aside its
equalization order. The department shall certify its action with respect
to the order to the county auditor. The county auditor shall immediately
make any changes in the assessed values required by the action of the
department of local government finance.
(c) A person whose name appears on the petition for review may
petition for judicial review of the final determination of the department
of local government finance under subsection (b). The petition must be
filed in the tax court not more than forty-five (45) days after the
department certifies its action under subsection (b).
SOURCE: IC 6-1.1-14-9; (08)CC100108.136. -->
SECTION 136. IC 6-1.1-14-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 9. (a) If a hearing is required under section 4 or section 8 of this
chapter, the department of local government finance shall give notice
to the taxpayers of each county for which the department is to consider
an increase in the assessments. The notice shall state the time, place,
and object of the public hearing on the assessments. The department of
local government finance shall give the notice in the manner prescribed
in subsection (c).
(b) If an equalization order is issued under section 5 of this chapter,
the department of local government finance shall give notice of the
order to the taxpayers of each county to which the order is directed.
The department of local government finance shall give the notice in the
manner provided in subsection (c). The notice required by this
subsection is in lieu of the notices required by IC 6-1.1-3-13
IC 6-1.1-3-20 or IC 6-1.1-4-22.
(c) A notice required by this section shall be published once in:
(1) two (2) newspapers of general circulation published in the
county; or
(2) one (1) newspaper of general circulation published in the
county if two (2) newspapers of general circulation are not
published in the county.
If there are no newspapers of general circulation published in the
county, the notice shall be given by posting a statement of the time,
place, and object of the hearing in the county courthouse at the usual
place for posting public notices. The published or posted notice of a
hearing shall be given at least ten (10) days before the time fixed for
the hearing.
SOURCE: IC 6-1.1-15-1; (08)CC100108.137. -->
SECTION 137. IC 6-1.1-15-1, AS AMENDED BY P.L.1-2008,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) A taxpayer may obtain a review by the
county board of a county or township official's action with respect to
either or both of the following:
(1) The assessment of the taxpayer's tangible property.
if the
official's action requires the giving of notice to the taxpayer:
(2) A deduction for which a review under this section is
authorized by any of the following:
(A) IC 6-1.1-12-25.5.
(B) IC 6-1.1-12-28.5.
(C) IC 6-1.1-12-35.5.
(D) IC 6-1.1-12.1-5.
(E) IC 6-1.1-12.1-5.3.
(F) IC 6-1.1-12.1-5.4.
(b) At the time that notice
of an action referred to in subsection
(a) is given to the taxpayer, the taxpayer shall also be informed in
writing of:
(1) the opportunity for a review under this section, including a
preliminary informal meeting under
subsection (h) subsection
(h)(2) with the county or township official referred to in this
subsection; and
(2) the procedures the taxpayer must follow in order to obtain a
review under this section.
(b) (c) In order to obtain a review of an assessment
or deduction
effective for the assessment date to which the notice referred to in
subsection (a) subsection (b) applies, the taxpayer must file a notice in
writing with the county or township official referred to in subsection (a)
not later than forty-five (45) days after the date of the notice referred
to in
subsection (a). subsection (b).
(c) (d) A taxpayer may obtain a review by the county board of the
assessment of the taxpayer's tangible property effective for an
assessment date for which a notice of assessment is not given as
described in
subsection (a). subsection (b). To obtain the review, the
taxpayer must file a notice in writing with the township assessor,
of the
township in which the property is subject to assessment. or the county
assessor if the township is not served by a township assessor. The
right of a taxpayer to obtain a review under this subsection for an
assessment date for which a notice of assessment is not given does not
relieve an assessing official of the duty to provide the taxpayer with the
notice of assessment as otherwise required by this article. For an
assessment date in a year before 2009, the notice must be filed on or
before May 10 of the year. For an assessment date in a year after 2008,
the notice must be filed not later than the later of:
(1) May 10 of the year; or
(2) forty-five (45) days after the date of the statement mailed by
the county auditor under IC 6-1.1-17-3(b).
(d) (e) A change in an assessment made as a result of a notice for
review filed by a taxpayer under subsection (c) subsection (d) after the
time prescribed in subsection (c) subsection (d) becomes effective for
the next assessment date. A change in an assessment made as a result
of a notice for review filed by a taxpayer under subsection (b) or (c)
subsection (c) or (d) remains in effect from the assessment date for
which the change is made until the next assessment date for which the
assessment is changed under this article.
(e) (f) The written notice filed by a taxpayer under subsection (b) or
(c) subsection (c) or (d) must include the following information:
(1) The name of the taxpayer.
(2) The address and parcel or key number of the property.
(3) The address and telephone number of the taxpayer.
(g) The filing of a notice under subsection (c) or (d):
(1) initiates a review under this section; and
(2) constitutes a request by the taxpayer for a preliminary
informal meeting with the official referred to in subsection
(a).
(f) (h) A county or township official who receives a notice for
review filed by a taxpayer under subsection (b) or (c) subsection (c) or
(d) shall:
(1) immediately forward the notice to the county board; and
(2) attempt to hold a preliminary informal meeting with the
taxpayer to resolve as many issues as possible by:
(A) discussing the specifics of the taxpayer's assessment or
deduction;
(B) reviewing the taxpayer's property record card;
(C) explaining to the taxpayer how the assessment or
deduction was determined;
(D) providing to the taxpayer information about the
statutes, rules, and guidelines that govern the
determination of the assessment or deduction;
(E) noting and considering objections of the taxpayer;
(F) considering all errors alleged by the taxpayer; and
(G) otherwise educating the taxpayer about:
(i) the taxpayer's assessment or deduction;
(ii) the assessment or deduction process; and
(iii) the assessment or deduction appeal process.
(i) Not later than ten (10) days after the informal preliminary
meeting, the official referred to in subsection (a) shall forward to
the county auditor and the county board the results of the
conference on a form prescribed by the department of local
government finance that must be completed and signed by the
taxpayer and the official. The form must indicate the following:
(1) If the taxpayer and the official agree on the resolution of
all assessment or deduction issues in the review, a statement
of:
(A) those issues; and
(B) the assessed value of the tangible property or the
amount of the deduction that results from the resolution of
those issues in the manner agreed to by the taxpayer and
the official.
(2) If the taxpayer and the official do not agree on the
resolution of all assessment or deduction issues in the review:
(A) a statement of those issues; and
(B) the identification of:
(i) the issues on which the taxpayer and the official
agree; and
(ii) the issues on which the taxpayer and the official
disagree.
(j) If the county board receives a form referred to in subsection
(i)(1) before the hearing scheduled under subsection (k):
(1) the county board shall cancel the hearing;
(2) the county official referred to in subsection (a) shall give
notice to the taxpayer, the county board, the county assessor,
and the county auditor of the assessment or deduction in the
amount referred to in subsection (i)(1)(B); and
(3) if the matter in issue is the assessment of tangible
property, the county board may reserve the right to change
the assessment under IC 6-1.1-13.
(g) (k) If:
(1) subsection (i)(2) applies; or
(2) the county board does not receive a form referred to in
subsection (i) not later than one hundred twenty (120) days
after the date of the notice for review filed by the taxpayer
under subsection (c) or (d);
the county board shall hold a hearing on a review under this subsection
not later than one hundred eighty (180) days after the date of the that
notice. for review filed by the taxpayer under subsection (b) or (c). The
county board shall, by mail, give notice of the date, time, and place
fixed for the hearing to the taxpayer and the county or township official
with whom the taxpayer filed the notice for review. The taxpayer and
the county or township official with whom the taxpayer filed the notice
for review are parties to the proceeding before the county board. The
county assessor is recused from any action the county board takes
with respect to an assessment determination by the county
assessor.
(h) Before the county board holds the hearing required under
subsection (g), the taxpayer may request a meeting by filing a written
request with the county or township official with whom the taxpayer
filed the notice for review to:
(1) attempt to resolve as many issues under review as possible;
and
(2) seek a joint recommendation for settlement of some or all of
the issues under review.
A county or township official who receives a meeting request under
this subsection before the county board hearing shall meet with the
taxpayer. The taxpayer and the county or township official shall present
a joint recommendation reached under this subsection to the county
board at the hearing required under subsection (g). The county board
may adopt or reject the recommendation in whole or in part.
(i) (l) At the hearing required under subsection (g): subsection (k):
(1) the taxpayer may present the taxpayer's reasons for
disagreement with the assessment or deduction; and
(2) the county or township official with whom the taxpayer filed
the notice for review must present:
(A) the basis for the assessment or deduction decision; and
(B) the reasons the taxpayer's contentions should be denied.
(j) (m) The official referred to in subsection (a) may not require
the taxpayer to provide documentary evidence at the preliminary
informal meeting under subsection (h). The county board may not
require a taxpayer to file documentary evidence or summaries of
statements of testimonial evidence before the hearing required under
subsection (g). subsection (k). If the action for which a taxpayer seeks
review under this section is the assessment of tangible property, the
taxpayer is not required to have an appraisal of the property in order to
do the following:
(1) Initiate the review.
(2) Prosecute the review.
(k) Regardless of whether the county board adopts a
recommendation under subsection (h), (n) The county board shall
prepare a written decision resolving all of the issues under review. The
county board shall, by mail, give notice of its determination not later
than one hundred twenty (120) days after the hearing under subsection
(g) subsection (k) to the taxpayer, the official referred to in
subsection (a), the county assessor, and the township assessor. county
auditor.
(l) (o) If the maximum time elapses:
(1) under subsection (g) subsection (k) for the county board to
hold a hearing; or
(2) under subsection (k) subsection (n) for the county board to
give notice of its determination;
the taxpayer may initiate a proceeding for review before the Indiana
board by taking the action required by section 3 of this chapter at any
time after the maximum time elapses.
SOURCE: IC 6-1.1-15-9; (08)CC100108.138. -->
SECTION 138. IC 6-1.1-15-9, AS AMENDED BY P.L.219-2007,
SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. (a) If the assessment or exemption of tangible
property is corrected by the department of local government finance or
the county board under section 8 of this chapter, the owner of the
property has a right to appeal the final determination of the corrected
assessment or exemption to the Indiana board. The county assessor also
has a right to appeal the final determination of the reassessment or
exemption by the department of local government finance or the county
board, but only upon request by the county assessor, the
elected
township assessor
(if any), or an affected taxing unit. If the appeal is
taken at the request of an affected taxing unit, the taxing unit shall pay
the costs of the appeal.
(b) An appeal under this section must be initiated in the manner
prescribed in section 3 of this chapter or IC 6-1.5-5.
SOURCE: IC 6-1.1-15-10; (08)CC100108.139. -->
SECTION 139. IC 6-1.1-15-10, AS AMENDED BY P.L.219-2007,
SECTION 44, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 10. (a) If a petition for review to any board or
a proceeding for judicial review in the tax court regarding an
assessment or increase in assessment is pending, the taxes resulting
from the assessment or increase in assessment are, notwithstanding the
provisions of IC 6-1.1-22-9, not due until after the petition for review,
or the proceeding for judicial review, is finally adjudicated and the
assessment or increase in assessment is finally determined. However,
even though a petition for review or a proceeding for judicial review is
pending, the taxpayer shall pay taxes on the tangible property when the
property tax installments come due, unless the collection of the taxes
is enjoined under IC 33-26-6-2 pending a final determination in the
proceeding for judicial review. The amount of taxes which the taxpayer
is required to pay, pending the final determination of the assessment or
increase in assessment, shall be based on:
(1) the assessed value reported by the taxpayer on the taxpayer's
personal property return if a personal property assessment, or an
increase in such an assessment, is involved; or
(2) an amount based on the immediately preceding year's
assessment of real property if an assessment, or increase in
assessment, of real property is involved.
(b) If the petition for review or the proceeding for judicial review is
not finally determined by the last installment date for the taxes, the
taxpayer, upon showing of cause by a taxing official or at the tax court's
discretion, may be required to post a bond or provide other security in
an amount not to exceed the taxes resulting from the contested
assessment or increase in assessment.
(c) Each county auditor shall keep separate on the tax duplicate a
record of that portion of the assessed value of property that is described
in IC 6-1.1-17-0.5(b). When establishing rates and calculating state
school support, the department of local government finance shall
exclude from assessed value in the county the assessed value of
property kept separate on the tax duplicate by the county auditor under
IC 6-1.1-17-0.5(b). IC 6-1.1-17-0.5.
SOURCE: IC 6-1.1-15-12; (08)CC100108.140. -->
SECTION 140. IC 6-1.1-15-12, AS AMENDED BY P.L.219-2007,
SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 12. (a) Subject to the limitations contained in
subsections (c) and (d), a county auditor shall correct errors which are
discovered in the tax duplicate for any one (1) or more of the following
reasons:
(1) The description of the real property was in error.
(2) The assessment was against the wrong person.
(3) Taxes on the same property were charged more than one (1)
time in the same year.
(4) There was a mathematical error in computing the taxes or
penalties on the taxes.
(5) There was an error in carrying delinquent taxes forward from
one (1) tax duplicate to another.
(6) The taxes, as a matter of law, were illegal.
(7) There was a mathematical error in computing an assessment.
(8) Through an error of omission by any state or county officer,
the taxpayer was not given credit for an exemption or deduction
permitted by law.
(b) The county auditor shall correct an error described under
subsection (a)(1), (a)(2), (a)(3), (a)(4), or (a)(5) when the county
auditor finds that the error exists.
(c) If the tax is based on an assessment made or determined by the
department of local government finance, the county auditor shall not
correct an error described under subsection (a)(6), (a)(7), or (a)(8) until
after the correction is either approved by the department of local
government finance or ordered by the tax court.
(d) If the tax is not based on an assessment made or determined by
the department of local government finance, the county auditor shall
correct an error described under subsection (a)(6), (a)(7), or (a)(8) only
if the correction is first approved by at least two (2) of the following
officials:
(1) The township assessor (if any).
(2) The county auditor.
(3) The county assessor.
If two (2) of these officials do not approve such a correction, the county
auditor shall refer the matter to the county board for determination. The
county board shall provide a copy of the determination to the taxpayer
and to the county auditor.
(e) A taxpayer may appeal a determination of the county board to
the Indiana board for a final administrative determination. An appeal
under this section shall be conducted in the same manner as appeals
under sections 4 through 8 of this chapter. The Indiana board shall send
the final administrative determination to the taxpayer, the county
auditor, the county assessor, and the township assessor (if any).
(f) If a correction or change is made in the tax duplicate after it is
delivered to the county treasurer, the county auditor shall transmit a
certificate of correction to the county treasurer. The county treasurer
shall keep the certificate as the voucher for settlement with the county
auditor.
(g) A taxpayer that files a personal property tax return under
IC 6-1.1-3 may not petition under this section for the correction of an
error made by the taxpayer on the taxpayer's personal property tax
return. If the taxpayer wishes to correct an error made by the taxpayer
on the taxpayer's personal property tax return, the taxpayer must
instead file an amended personal property tax return under
IC 6-1.1-3-7.5.
(h) A taxpayer that files a statement under IC 6-1.1-8-19 may not
petition under this section for the correction of an error made by the
taxpayer on the taxpayer's statement. If the taxpayer wishes to correct
an error made by the taxpayer on the taxpayer's statement, the taxpayer
must instead initiate an objection under IC 6-1.1-8-28 or an appeal
under IC 6-1.1-8-30.
(i) A taxpayer that files a statement under IC 6-1.1-8-23 may not
petition under this section for the correction of an error made by the
taxpayer on the taxpayer's statement. If the taxpayer wishes to correct
an error made by the taxpayer on the taxpayer's statement, the taxpayer
must instead file an amended statement not more than six (6) months
after the due date of the statement.
SOURCE: IC 6-1.1-15-12.5; (08)CC100108.141. -->
SECTION 141. IC 6-1.1-15-12.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]: Sec. 12.5. (a)
If a township assessor determines that the township assessor has
made an error concerning:
(1) the assessed valuation of property;
(2) the name of a taxpayer; or
(3) the description of property;
in an assessment, the township assessor shall on the township
assessor's own initiative correct the error. However, the township
assessor may not increase an assessment under this section. The
township assessor shall correct the error in the assessment without
requiring the taxpayer to file a notice with the county board
requesting a review of the township assessor's original assessment.
(b) If a township assessor corrects an error under this section,
the township assessor shall give notice of the correction to the
taxpayer, the county auditor, and the county board.
(c) Subject to subsection (d), if a correction under this section
results in a reduction of the amount of an assessment of a
taxpayer's property, the taxpayer is entitled to a credit on the
taxpayer's next tax installment equal to the amount of any
overpayment of tax that resulted from the incorrect assessment.
(d) If the amount of the overpayment of tax exceeds the
taxpayer's next tax installment, the taxpayer is entitled to:
(1) a credit in the full amount of the next tax installment; and
(2) credits on succeeding tax installments until the taxpayer
has received total credits equal to the amount of the
overpayment.
SOURCE: IC 6-1.1-15-14; (08)CC100108.142. -->
SECTION 142. IC 6-1.1-15-14, AS AMENDED BY P.L.219-2007,
SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 14. In any assessment review, the assessing
official the county assessor, and the members of a county board shall:
(1) use the department of local government finance's rules in
effect; and
(2) consider the conditions and circumstances of the property as
they existed;
on the original assessment date of the property under review.
SOURCE: IC 6-1.1-15-16; (08)CC100108.143. -->
SECTION 143. IC 6-1.1-15-16, AS AMENDED BY P.L.219-2007,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 16. Notwithstanding any provision in the 2002
Real Property Assessment Manual and Real Property Assessment
Guidelines for 2002-Version A, incorporated by reference in 50
IAC 2.3-1-2, a county board or the Indiana board shall consider all
evidence relevant to the assessment of real property regardless of
whether the evidence was submitted to the township assessor (if any)
or county assessor before the assessment of the property.
SOURCE: IC 6-1.1-16-1; (08)CC100108.144. -->
SECTION 144. IC 6-1.1-16-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. (a) Except as
provided in section 2 of this chapter, an assessing official
county
assessor, or county property tax assessment board of appeals may not
change the assessed value claimed by a taxpayer on a personal property
return unless the assessing official
county assessor, or county property
tax assessment board of appeals takes the action and gives the notice
required by IC 6-1.1-3-20 within the following
time periods:
(1) A township
or county assessing official assessor (if any) must
make a change in the assessed value and give the notice of the
change on or before the
latter later of:
(A) September 15 of the year for which the assessment is
made; or
(B) four (4) months from the date the personal property return
is filed if the return is filed after May 15 of the year for which
the assessment is made.
(2) A county assessor or county property tax assessment board of
appeals must make a change in the assessed value, including the
final determination by the board of an assessment changed by
a
township or county an assessing official,
or county property tax
assessment board of appeals, and give the notice of the change on
or before the
latter later of:
(A) October 30 of the year for which the assessment is made;
or
(B) five (5) months from the date the personal property return
is filed if the return is filed after May 15 of the year for which
the assessment is made.
(3) The department of local government finance must make a
preliminary change in the assessed value and give the notice of
the change on or before the
latter later of:
(A) October 1 of the year immediately following the year for
which the assessment is made; or
(B) sixteen (16) months from the date the personal property
return is filed if the return is filed after May 15 of the year for
which the assessment is made.
(b) Except as provided in section 2 of this chapter, if an assessing
official
a county assessor, or a county property tax assessment board of
appeals fails to change an assessment and give notice of the change
within the time prescribed by this section, the assessed value claimed
by the taxpayer on the personal property return is final.
(c) This section does not limit the authority of a county auditor to
correct errors in a tax duplicate under IC 6-1.1-15-12.
(d) This section does not apply if the taxpayer:
(1) fails to file a personal property return which substantially
complies with
the provisions of this article and the regulations of
the department of local government finance; or
(2) files a fraudulent personal property return with the intent to
evade the payment of property taxes.
(e) A taxpayer may appeal a preliminary determination of the
department of local government finance under subsection (a)(3) to the
Indiana board. An appeal under this subdivision shall be conducted in
the same manner as an appeal under IC 6-1.1-15-4 through
IC 6-1.1-15-8. A preliminary determination that is not appealed under
this subsection is a final unappealable order of the department of local
government finance.
SOURCE: IC 6-1.1-16-2; (08)CC100108.145. -->
SECTION 145. IC 6-1.1-16-2, AS AMENDED BY P.L.219-2007,
SECTION 48, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) If a county property tax assessment board of
appeals fails to change an assessed value claimed by a taxpayer on a
personal property return and give notice of the change within the time
prescribed in section 1(a)(2) of this chapter, the township assessor, or
the county assessor if there is no township assessor for the township,
may file a petition for review of the assessment by the Indiana board.
The township assessor or the county assessor must file the petition for
review in the manner provided in IC 6-1.1-15-3(d). The time period for
filing the petition begins to run on the last day that the county board is
permitted to act on the assessment under section 1(a)(2) of this chapter
as though the board acted and gave notice of its action on that day.
(b) Notwithstanding section 1(a)(3) of this chapter, the department
of local government finance shall reassess tangible property when an
appealed assessment of the property is remanded to the board under
IC 6-1.1-15-8.
SOURCE: IC 6-1.1-17-1; (08)CC100108.146. -->
SECTION 146. IC 6-1.1-17-1, AS AMENDED BY P.L.154-2006,
SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) On or before August 1 of each year, the
county auditor shall send a certified statement, under the seal of the
board of county commissioners, to the fiscal officer of each political
subdivision of the county and the department of local government
finance. The statement shall contain:
(1) information concerning the assessed valuation in the political
subdivision for the next calendar year;
(2) an estimate of the taxes to be distributed to the political
subdivision during the last six (6) months of the current calendar
year;
(3) the current assessed valuation as shown on the abstract of
charges;
(4) the average growth in assessed valuation in the political
subdivision over the preceding three (3) budget years, excluding
years in which a general reassessment occurs, determined
according to procedures established by the department of local
government finance;
(5) the amount of the political subdivision's assessed valuation
reduction determined under section 0.5(d) of this chapter;
(6) for counties with taxing units that cross into or intersect
with other counties, the assessed valuation as shown on the
most current abstract of property; and
(6) (7) any other information at the disposal of the county auditor
that might affect the assessed value used in the budget adoption
process.
(b) The estimate of taxes to be distributed shall be based on:
(1) the abstract of taxes levied and collectible for the current
calendar year, less any taxes previously distributed for the
calendar year; and
(2) any other information at the disposal of the county auditor
which might affect the estimate.
(c) The fiscal officer of each political subdivision shall present the
county auditor's statement to the proper officers of the political
subdivision.
(d) Subject to subsection (e) and except as provided in subsection
(f), after the county auditor sends a certified statement under subsection
(a) or an amended certified statement under this subsection with
respect to a political subdivision and before the department of local
government finance certifies its action with respect to the political
subdivision under section 16(f) of this chapter, the county auditor may
amend the information concerning assessed valuation included in the
earlier certified statement. The county auditor shall send a certified
statement amended under this subsection, under the seal of the board
of county commissioners, to:
(1) the fiscal officer of each political subdivision affected by the
amendment; and
(2) the department of local government finance.
(e) Except as provided in subsection (g), before the county auditor
makes an amendment under subsection (d), the county auditor must
provide an opportunity for public comment on the proposed
amendment at a public hearing. The county auditor must give notice of
the hearing under IC 5-3-1. If the county auditor makes the amendment
as a result of information provided to the county auditor by an assessor,
the county auditor shall give notice of the public hearing to the
assessor.
(f) Subsection (d) does not apply to an adjustment of assessed
valuation under IC 36-7-15.1-26.9(d).
(g) The county auditor is not required to hold a public hearing under
subsection (e) if:
(1) the amendment under subsection (d) is proposed to correct a
mathematical error made in the determination of the amount of
assessed valuation included in the earlier certified statement;
(2) the amendment under subsection (d) is proposed to add to the
amount of assessed valuation included in the earlier certified
statement assessed valuation of omitted property discovered after
the county auditor sent the earlier certified statement; or
(3) the county auditor determines that the amendment under
subsection (d) will not result in an increase in the tax rate or tax
rates of the political subdivision.
SOURCE: IC 6-1.1-17-3; (08)CC100108.147. -->
SECTION 147. IC 6-1.1-17-3, AS AMENDED BY HEA
1137-2008, SECTION 41, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: 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. Beginning in 2009, the duties required by this subsection must
be completed before August 10 of the calendar year. A political
subdivision shall provide the estimated budget and levy information
required for the notice under subsection (b) to the county auditor on the
schedule determined by the department of local government finance.
(b) Beginning in
2009, 2010, before
August 10 October 1 of a
calendar year, the county auditor shall mail to the last known address
of each person liable for any property taxes, as shown on the tax
duplicate, or to the last known address of the most recent owner shown
in the transfer book, a statement that includes:
(1) the assessed valuation as of the assessment date in the current
calendar year of tangible property on which the person will be
liable for property taxes first due and payable in the immediately
succeeding calendar year and notice to the person of the
opportunity to appeal the assessed valuation under
IC 6-1.1-15-1(c)
(before July 1, 2008) or IC 6-1.1-15-1 (after
June 30, 2008);
(2) the amount of property taxes for which the person will be
liable to each political subdivision on the tangible property for
taxes first due and payable in the immediately succeeding
calendar year, taking into account all factors that affect that
liability, including:
(A) the estimated budget and proposed tax rate and tax levy
formulated by the political subdivision under subsection (a);
(B) any deductions or exemptions that apply to the assessed
valuation of the tangible property;
(C) any credits that apply in the determination of the tax
liability; and
(D) the county auditor's best estimate of the effects on the tax
liability that might result from actions of:
(i) the county board of tax adjustment;
(before January 1,
2009) or the county board of tax and capital projects review
(after December 31, 2008); or
(ii) the department of local government finance;
(3) a prominently displayed notation that:
(A) the estimate under subdivision (2) is based on the best
information available at the time the statement is mailed; and
(B) based on various factors, including potential actions by:
(i) the county board of tax adjustment;
(before January 1,
2009) or the county board of tax and capital projects review
(after December 31, 2008); or
(ii) the department of local government finance;
it is possible that the tax liability as finally determined will
differ substantially from the estimate;
(4) comparative information showing the amount of property
taxes for which the person is liable to each political subdivision
on the tangible property for taxes first due and payable in the
current year; and
(5) the date, time, and place at which the political subdivision will
hold a public hearing on the political subdivision's estimated
budget and proposed tax rate and tax levy as required under
subsection (a).
(c) The department of local government finance shall:
(1) prescribe a form for; and
(2) provide assistance to county auditors in preparing;
statements under subsection (b). Mailing the statement described in
subsection (b) to a mortgagee maintaining an escrow account for a
person who is liable for any property taxes shall not be construed as
compliance with subsection (b).
(d) 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.
(e) 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.
(f) This subsection expires January 1, 2009. 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) 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) 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.
SOURCE: IC 6-1.1-17-3.5; (08)CC100108.148. -->
SECTION 148. IC 6-1.1-17-3.5 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]:
Sec. 3.5. (a) This section does not
apply to civil taxing units located in a county in which a county
board of tax adjustment reviews budgets, tax rates, and tax levies.
This section does not apply to a civil taxing unit that has its
proposed budget and proposed property tax levy approved under
IC 6-1.1-17-20 or IC 36-3-6-9.
(b) This section applies to a civil taxing unit other than a county.
If a civil taxing unit will impose property taxes due and payable in
the ensuing calendar year, the civil taxing unit shall file with the
fiscal body of the county in which the civil taxing unit is located:
(1) a statement of the proposed or estimated tax rate and tax
levy for the civil taxing unit for the ensuing budget year; and
(2) a copy of the civil taxing unit's proposed budget for the
ensuing budget year.
(c) In the case of a civil taxing unit located in more than one (1)
county, the civil taxing unit shall file the information under
subsection (b) with the fiscal body of the county in which the
greatest part of the civil taxing unit's net assessed valuation is
located.
(d) A civil taxing unit must file the information under subsection
(b) at least fifteen (15) days before the civil taxing unit fixes its tax
rate and tax levy and adopts its budget under this chapter.
(e) A county fiscal body shall:
(1) review any proposed or estimated tax rate or tax levy or
proposed budget filed by a civil taxing unit with the county
fiscal body under this section; and
(2) issue a nonbinding recommendation to a civil taxing unit
regarding the civil taxing unit's proposed or estimated tax
rate or tax levy or proposed budget.
(f) The recommendation under subsection (e) must include a
comparison of any increase in the civil taxing unit's budget or tax
levy to:
(1) the average increase in Indiana nonfarm personal income
for the preceding six (6) calendar years and the average
increase in nonfarm personal income for the county for the
preceding six (6) calendar years; and
(2) increases in the budgets and tax levies of other civil taxing
units in the county.
(g) The department of local government finance must provide
each county fiscal body with the most recent available information
concerning increases in Indiana nonfarm personal income and
increases in county nonfarm personal income.
SOURCE: IC 6-1.1-17-5; (08)CC100108.149. -->
SECTION 149. IC 6-1.1-17-5, AS AMENDED BY HEA
1137-2008, SECTION 42, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 5. (a) The officers of political
subdivisions shall meet each year to fix the budget, tax rate, and tax
levy of their respective subdivisions for the ensuing budget year as
follows:
(1) The board of school trustees of a school corporation that is
located in a city having a population of more than one hundred
five thousand (105,000) but less than one hundred twenty
thousand (120,000), not later than:
(A) the time required in section 5.6(b) of this chapter; or
(B)
for budget years beginning before July 1, 2010,
September 30 if a resolution adopted under section 5.6(d) of
this chapter is in effect.
(2) The proper officers of all other political subdivisions, not later
than September 30.
(3) The governing body of each school corporation (including
a school corporation described in subdivision (1)), not later
than the time required under section 5.6(b) of this chapter for
budget years beginning after June 30, 2010.
Except in a consolidated city and county and in a second class city, the
public hearing required by section 3 of this chapter must be completed
at least ten (10) days before the proper officers of the political
subdivision meet to fix the budget, tax rate, and tax levy. In a
consolidated city and county and in a second class city, that public
hearing, by any committee or by the entire fiscal body, may be held at
any time after introduction of the budget.
(b) Ten (10) or more taxpayers may object to a budget, tax rate, or
tax levy of a political subdivision fixed under subsection (a) by filing
an objection petition with the proper officers of the political
subdivision not more than seven (7) days after the hearing. The
objection petition must specifically identify the provisions of the
budget, tax rate, and tax levy to which the taxpayers object.
(c) If a petition is filed under subsection (b), the fiscal body of the
political subdivision shall adopt with its budget a finding concerning
the objections in the petition and any testimony presented at the
adoption hearing.
(d) This subsection does not apply to a school corporation. Each
year at least two (2) days before the first meeting after September 20
of the county board of tax adjustment (before January 1, 2009) or the
county board of tax and capital projects review (after December 31,
2008) held under IC 6-1.1-29-4, a political subdivision shall file with
the county auditor:
(1) a statement of the tax rate and levy fixed by the political
subdivision for the ensuing budget year;
(2) two (2) copies of the budget adopted by the political
subdivision for the ensuing budget year; and
(3) two (2) copies of any findings adopted under subsection (c).
Each year the county auditor shall present these items to the county
board of tax adjustment (before January 1, 2009) or the county board
of tax and capital projects review (after December 31, 2008) at the
board's first meeting under IC 6-1.1-29-4 after September 20 of that
year.
(e) In a consolidated city and county and in a second class city, the
clerk of the fiscal body shall, notwithstanding subsection (d), file the
adopted budget and tax ordinances with the county board of tax
adjustment (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008) within two (2) days
after the ordinances are signed by the executive, or within two (2) days
after action is taken by the fiscal body to override a veto of the
ordinances, whichever is later.
(f) If a fiscal body does not fix the budget, tax rate, and tax levy of
the political subdivisions for the ensuing budget year as required under
this section, the most recent annual appropriations and annual tax levy
are continued for the ensuing budget year.
SOURCE: IC 6-1.1-17-5.6; (08)CC100108.150. -->
SECTION 150. IC 6-1.1-17-5.6, AS AMENDED BY HEA
1137-2008, SECTION 43, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 5.6. (a)
For budget years
beginning before July 1, 2010, this section applies only to a school
corporation that is located in a city having a population of more than
one hundred five thousand (105,000) but less than one hundred twenty
thousand (120,000). For budget years beginning after June 30, 2010,
this section applies to all school corporations. Beginning in 2010,
each school corporation shall adopt a budget under this section
that applies from July 1 of the year through June 30 of the
following year. In the initial budget adopted by a school
corporation in 2010 under this section, the first six (6) months of
that initial budget must be consistent with the last six (6) months
of the budget adopted by the school corporation for calendar year
2010.
(b) Before February 1 of each year, the officers of the school
corporation shall meet to fix the budget for the school corporation for
the ensuing budget year, with notice given by the same officers.
However, if a resolution adopted under subsection (d) is in effect, the
officers shall meet to fix the budget for the ensuing budget year before
September 30.
(c) Each year, at least two (2) days before the first meeting after
September 20 of the county board of tax adjustment (before January 1,
2009) or the county board of tax and capital projects review (after
December 31, 2008) held under IC 6-1.1-29-4, the school corporation
shall file with the county auditor:
(1) a statement of the tax rate and tax levy fixed by the school
corporation for the ensuing budget year;
(2) two (2) copies of the budget adopted by the school corporation
for the ensuing budget year; and
(3) any written notification from the department of local
government finance under section 16(i) of this chapter that
specifies a proposed revision, reduction, or increase in the budget
adopted by the school corporation for the ensuing budget year.
Each year the county auditor shall present these items to the county
board of tax adjustment (before January 1, 2009) or the county board
of tax and capital projects review (after December 31, 2008) at the
board's first meeting after September 20 of that year.
(d) This subsection does not apply to budget years after June 30,
2010. The governing body of the school corporation may adopt a
resolution to cease using a school year budget year and return to using
a calendar year budget year. A resolution adopted under this subsection
must be adopted after January 1 and before July 1. The school
corporation's initial calendar year budget year following the adoption
of a resolution under this subsection begins on January 1 of the year
following the year the resolution is adopted. The first six (6) months of
the initial calendar year budget for the school corporation must be
consistent with the last six (6) months of the final school year budget
fixed by the department of local government finance before the
adoption of a resolution under this subsection. Notwithstanding any
resolution adopted under this subsection, beginning in 2010, each
school corporation shall adopt a budget under this section that
applies from July 1 of the year through June 30 of the following
year.
(e) A resolution adopted under subsection (d) may be rescinded by
a subsequent resolution adopted by the governing body. If the
governing body of the school corporation rescinds a resolution adopted
under subsection (d) and returns to a school year budget year, the
school corporation's initial school year budget year begins on July 1
following the adoption of the rescinding resolution and ends on June
30 of the following year. The first six (6) months of the initial school
year budget for the school corporation must be consistent with the last
six (6) months of the last calendar year budget fixed by the department
of local government finance before the adoption of a rescinding
resolution under this subsection.
SOURCE: IC 6-1.1-17-6; (08)CC100108.151. -->
SECTION 151. IC 6-1.1-17-6, AS AMENDED BY P.L.224-2007,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 6. (a) The county board of tax adjustment
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008) shall review the budget, tax rate, and
tax levy of each political subdivision filed with the county auditor
under section 5 or 5.6 of this chapter. The board shall revise or reduce,
but not increase, any budget, tax rate, or tax levy in order:
(1) to limit the tax rate to the maximum amount permitted under
IC 6-1.1-18; and
(2) to limit the budget to the amount of revenue to be available in
the ensuing budget year for the political subdivision.
(b) The county board of tax adjustment (before January 1, 2009) or
the county board of tax and capital projects review (after December 31,
2008) shall make a revision or reduction in a political subdivision's
budget only with respect to the total amounts budgeted for each office
or department within each of the major budget classifications
prescribed by the state board of accounts.
(c) When the county board of tax adjustment (before January 1,
2009) or the county board of tax and capital projects review (after
December 31, 2008) makes a revision or reduction in a budget, tax rate,
or tax levy, it shall file with the county auditor a written order which
indicates the action taken. If the board reduces the budget, it shall also
indicate the reason for the reduction in the order. The chairman of the
county board shall sign the order.
SOURCE: IC 6-1.1-17-7; (08)CC100108.152. -->
SECTION 152. IC 6-1.1-17-7, AS AMENDED BY P.L.224-2007,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 7. If the boundaries of a political subdivision
cross one (1) or more county lines, the budget, tax levy, and tax rate
fixed by the political subdivision shall be filed with the county auditor
of each affected county in the manner prescribed in section 5 or 5.6 of
this chapter. The board of tax adjustment of the county which contains
the largest portion of the value of property taxable by the political
subdivision, as determined from the abstracts of taxable values last
filed with the auditor of state, has jurisdiction over the budget, tax rate,
and tax levy to the same extent as if the property taxable by the
political subdivision were wholly within the county. The secretary of
the county board of tax adjustment
(before January 1, 2009) or the
county board of tax and capital projects review (after December 31,
2008) shall notify the county auditor of each affected county of the
action of the board. Appeals from actions of the county board of tax
adjustment (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008) may be initiated in
any affected county.
SOURCE: IC 6-1.1-17-8; (08)CC100108.153. -->
SECTION 153. IC 6-1.1-17-8, AS AMENDED BY P.L.224-2007,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. (a) If the county board of tax adjustment
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008) determines that the maximum
aggregate tax rate permitted within a political subdivision under
IC 6-1.1-18 is inadequate, the county board shall, subject to the
limitations prescribed in IC 20-45-4 (before January 1, 2009), file its
written recommendations in duplicate with the county auditor. The
board shall include with its recommendations:
(1) an analysis of the aggregate tax rate within the political
subdivision;
(2) a recommended breakdown of the aggregate tax rate among
the political subdivisions whose tax rates compose the aggregate
tax rate within the political subdivision; and
(3) any other information that the county board considers relevant
to the matter.
(b) The county auditor shall forward one (1) copy of the county
board's recommendations to the department of local government
finance and shall retain the other copy in the county auditor's office.
The department of local government finance shall, in the manner
prescribed in section 16 of this chapter, review the budgets by fund, tax
rates, and tax levies of the political subdivisions described in
subsection (a)(2).
SOURCE: IC 6-1.1-17-9; (08)CC100108.154. -->
SECTION 154. IC 6-1.1-17-9, AS AMENDED BY P.L.224-2007,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9. (a) The county board of tax adjustment
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008) shall complete the duties assigned
to it under this chapter on or before October 1st of each year, except
that in a consolidated city and county and in a county containing a
second class city, the duties of this board need not be completed until
November 1 of each year.
(b) If the county board of tax adjustment
(before January 1, 2009)
or the county board of tax and capital projects review (after December
31, 2008) fails to complete the duties assigned to it within the time
prescribed in this section or to reduce aggregate tax rates so that they
do not exceed the maximum rates permitted under IC 6-1.1-18, the
county auditor shall calculate and fix the tax rate within each political
subdivision of the county so that the maximum rate permitted under
IC 6-1.1-18 is not exceeded.
(c) When the county auditor calculates and fixes tax rates, the
county auditor shall send a certificate notice of those rates to each
political subdivision of the county. The county auditor shall send these
notices within five (5) days after publication of the notice required by
section 12 of this chapter.
(d) When the county auditor calculates and fixes tax rates, that
action shall be treated as if it were the action of the county board of tax
adjustment. (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008).
SOURCE: IC 6-1.1-17-10; (08)CC100108.155. -->
SECTION 155. IC 6-1.1-17-10, AS AMENDED BY P.L.224-2007,
SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 10. When the aggregate tax rate within a
political subdivision, as approved or modified by the county board of
tax adjustment (before January 1, 2009), or the county board of tax and
capital projects review (after December 31, 2008), exceeds the
maximum aggregate tax rate prescribed in IC 6-1.1-18-3(a), the county
auditor shall certify the budgets, tax rates, and tax levies of the political
subdivisions whose tax rates compose the aggregate tax rate within the
political subdivision, as approved or modified by the county board, to
the department of local government finance for final review. For
purposes of this section, the maximum aggregate tax rate limit
exceptions provided in IC 6-1.1-18-3(b) do not apply.
SOURCE: IC 6-1.1-17-11; (08)CC100108.156. -->
SECTION 156. IC 6-1.1-17-11, AS AMENDED BY P.L.224-2007,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 11. A budget, tax rate, or tax levy of a
political subdivision, as approved or modified by the county board of
tax adjustment, (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008), is final unless:
(1) action is taken by the county auditor in the manner provided
under section 9 of this chapter;
(2) the action of the county board is subject to review by the
department of local government finance under section 8 or 10 of
this chapter; or
(3) an appeal to the department of local government finance is
initiated with respect to the budget, tax rate, or tax levy.
SOURCE: IC 6-1.1-17-12; (08)CC100108.157. -->
SECTION 157. IC 6-1.1-17-12, AS AMENDED BY P.L.224-2007,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 12. As soon as the budgets, tax rates, and tax
levies are approved or modified by the county board of tax adjustment,
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008), the county auditor shall within
fifteen (15) days prepare a notice of the tax rates to be charged on each
one hundred dollars ($100) of assessed valuation for the various funds
in each taxing district. The notice shall also inform the taxpayers of the
manner in which they may initiate an appeal of the county board's
action. The county auditor shall post the notice at the county
courthouse and publish it in two (2) newspapers which represent
different political parties and which have a general circulation in the
county.
SOURCE: IC 6-1.1-17-14; (08)CC100108.158. -->
SECTION 158. IC 6-1.1-17-14, AS AMENDED BY P.L.224-2007,
SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 14. The county auditor shall initiate an appeal
to the department of local government finance if the county fiscal body
or the county board of tax adjustment
(before January 1, 2009), or the
county board of tax and capital projects review (after December 31,
2008) reduces:
(1) a township assistance tax rate below the rate necessary to meet
the estimated cost of township assistance;
(2) a family and children's fund tax rate below the rate necessary
to collect the levy recommended by the department of child
services, for property taxes first due and payable before
January 1, 2009; or
(3) a children's psychiatric residential treatment services fund tax
rate below the rate necessary to collect the levy recommended by
the department of child services, for property taxes first due
and payable before January 1, 2009.
SOURCE: IC 6-1.1-17-15; (08)CC100108.159. -->
SECTION 159. IC 6-1.1-17-15, AS AMENDED BY P.L.224-2007,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 15. A political subdivision may appeal to the
department of local government finance for an increase in its tax rate
or tax levy as fixed by the county board of tax adjustment (before
January 1, 2009), the county board of tax and capital projects review
(after December 31, 2008), or the county auditor. To initiate the appeal,
the political subdivision must file a statement with the department of
local government finance not later than ten (10) days after publication
of the notice required by section 12 of this chapter. The legislative
body of the political subdivision must authorize the filing of the
statement by adopting a resolution. The resolution must be attached to
the statement of objections, and the statement must be signed by the
following officers:
(1) In the case of counties, by the board of county commissioners
and by the president of the county council.
(2) In the case of all other political subdivisions, by the highest
executive officer and by the presiding officer of the legislative
body.
SOURCE: IC 6-1.1-17-16; (08)CC100108.160. -->
SECTION 160. IC 6-1.1-17-16, AS AMENDED BY P.L.1-2007,
SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 16. (a) Subject to the limitations and
requirements prescribed in this section, the department of local
government finance may revise, reduce, or increase a political
subdivision's budget by fund, tax rate, or tax levy which the department
reviews under section 8 or 10 of this chapter.
(b) Subject to the limitations and requirements prescribed in this
section, the department of local government finance may review,
revise, reduce, or increase the budget by fund, tax rate, or tax levy of
any of the political subdivisions whose tax rates compose the aggregate
tax rate within a political subdivision whose budget, tax rate, or tax
levy is the subject of an appeal initiated under this chapter.
(c) Except as provided in subsections (j) and (k), before the
department of local government finance reviews, revises, reduces, or
increases a political subdivision's budget by fund, tax rate, or tax levy
under this section, the department must hold a public hearing on the
budget, tax rate, and tax levy. The department of local government
finance shall hold the hearing in the county in which the political
subdivision is located. The department of local government finance
may consider the budgets by fund, tax rates, and tax levies of several
political subdivisions at the same public hearing. At least five (5) days
before the date fixed for a public hearing, the department of local
government finance shall give notice of the time and place of the
hearing and of the budgets by fund, levies, and tax rates to be
considered at the hearing. The department of local government finance
shall publish the notice in two (2) newspapers of general circulation
published in the county. However, if only one (1) newspaper of general
circulation is published in the county, the department of local
government finance shall publish the notice in that newspaper.
(d) Except as provided in subsection (i), IC 20-45, IC 20-46, or
IC 6-1.1-18.5, the department of local government finance may not
increase a political subdivision's budget by fund, tax rate, or tax levy to
an amount which exceeds the amount originally fixed by the political
subdivision. However, if the department of local government finance
determines that IC 5-3-1-2.3(b) applies to the tax rate, tax levy, or
budget of the political subdivision, the maximum amount by which the
department may increase the tax rate, tax levy, or budget is the amount
originally fixed by the political subdivision, and not the amount that
was incorrectly published or omitted in the notice described in
IC 5-3-1-2.3(b). The department of local government finance shall give
the political subdivision written notification specifying any revision,
reduction, or increase the department proposes in a political
subdivision's tax levy or tax rate. The political subdivision has two (2)
weeks from the date the political subdivision receives the notice to
provide a written response to the department of local government
finance's Indianapolis office. The response may include budget
reductions, reallocation of levies, a revision in the amount of
miscellaneous revenues, and further review of any other item about
which, in the view of the political subdivision, the department is in
error. The department of local government finance shall consider the
adjustments as specified in the political subdivision's response if the
response is provided as required by this subsection and shall deliver a
final decision to the political subdivision.
(e) The department of local government finance may not approve a
levy for lease payments by a city, town, county, library, or school
corporation if the lease payments are payable to a building corporation
for use by the building corporation for debt service on bonds and if:
(1) no bonds of the building corporation are outstanding; or
(2) the building corporation has enough legally available funds on
hand to redeem all outstanding bonds payable from the particular
lease rental levy requested.
(f) The department of local government finance shall certify its
action to:
(1) the county auditor;
(2) the political subdivision if the department acts pursuant to an
appeal initiated by the political subdivision;
(3) the taxpayer that initiated an appeal under section 13 of this
chapter, or, if the appeal was initiated by multiple taxpayers, the
first ten (10) taxpayers whose names appear on the statement filed
to initiate the appeal; and
(4) a taxpayer that owns property that represents at least ten
percent (10%) of the taxable assessed valuation in the political
subdivision.
(g) The following may petition for judicial review of the final
determination of the department of local government finance under
subsection (f):
(1) If the department acts under an appeal initiated by a political
subdivision, the political subdivision.
(2) If the department:
(A) acts under an appeal initiated by one (1) or more taxpayers
under section 13 of this chapter; or
(B) fails to act on the appeal before the department certifies its
action under subsection (f);
a taxpayer who signed the statement filed to initiate the appeal.
(3) If the department acts under an appeal initiated by the county
auditor under section 14 of this chapter, the county auditor.
(4) A taxpayer that owns property that represents at least ten
percent (10%) of the taxable assessed valuation in the political
subdivision.
The petition must be filed in the tax court not more than forty-five (45)
days after the department certifies its action under subsection (f).
(h) The department of local government finance is expressly
directed to complete the duties assigned to it under this section not later
than February 15th of each year for taxes to be collected during that
year.
(i) Subject to the provisions of all applicable statutes, the
department of local government finance may increase a political
subdivision's tax levy to an amount that exceeds the amount originally
fixed by the political subdivision if the increase is:
(1) requested in writing by the officers of the political
subdivision;
(2) either:
(A) based on information first obtained by the political
subdivision after the public hearing under section 3 of this
chapter; or
(B) results from an inadvertent mathematical error made in
determining the levy; and
(3) published by the political subdivision according to a notice
provided by the department.
(j) The department of local government finance shall annually
review the budget by fund of each school corporation not later than
April 1. The department of local government finance shall give the
school corporation written notification specifying any revision,
reduction, or increase the department proposes in the school
corporation's budget by fund. A public hearing is not required in
connection with this review of the budget.
(k) The department of local government finance may hold a hearing
under subsection (c) only if the notice required in section 12 of this
chapter is published at least ten (10) days before the date of the
hearing.
SOURCE: IC 6-1.1-17-17; (08)CC100108.161. -->
SECTION 161. IC 6-1.1-17-17, AS AMENDED BY P.L.2-2006,
SECTION 39, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 17. Subject to the limitations contained in
IC 6-1.1-19, IC 6-1.1-18.5
IC 20-45, and IC 20-46, the department of
local government finance may at any time increase the tax rate and tax
levy of a political subdivision for the following reasons:
(1) To pay the principal or interest upon a funding, refunding, or
judgment funding obligation of a political subdivision.
(2) To pay the interest or principal upon an outstanding obligation
of the political subdivision.
(3) To pay a judgment rendered against the political subdivision.
(4) To pay lease rentals that have become an obligation of the
political subdivision under IC 20-47-2 or IC 20-47-3.
SOURCE: IC 6-1.1-17-19; (08)CC100108.162. -->
SECTION 162. IC 6-1.1-17-19, AS AMENDED BY P.L.2-2006,
SECTION 40, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 19. If there is a conflict between the
provisions of this chapter and the provisions of IC 6-1.1-19,
IC 6-1.1-18.5 IC 20-45, or IC 20-46, the provisions of IC 6-1.1-19,
IC 6-1.1-18.5 IC 20-45, and IC 20-46 control with respect to the
adoption of, review of, and limitations on budgets, tax rates, and tax
levies.
SOURCE: IC 6-1.1-17-20; (08)CC100108.163. -->
SECTION 163. IC 6-1.1-17-20, AS AMENDED BY P.L.1-2006,
SECTION 136, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 20. (a) This section applies:
(1) to each governing body of a taxing unit that is not comprised
of a majority of officials who are elected to serve on the
governing body; and
(2) if the
percentage increase in the proposed
property tax levy:
(A) budget for the taxing unit
(other than a public library) for
the ensuing calendar year is more than
five percent (5%)
greater than the property tax levy for the taxing unit for the
current the result of:
(A) the assessed value growth quotient determined under
IC 6-1.1-18.5-2 for the ensuing calendar year;
or minus
(B) for the operating budget of a public library for the ensuing
calendar year is more than five percent (5%) greater than the
property tax levy for the operating budget of the public library
for the current calendar year.
(B) one (1).
(b) As used in this section, "taxing unit" has the meaning set forth
in IC 6-1.1-1-21, except that the term does not include:
(1) a school corporation; or
(2) an entity whose tax levies are subject to review and
modification by a city-county legislative body under IC 36-3-6-9.
(c) This subsection does not apply to a public library. If:
(1) the assessed valuation of a taxing unit is entirely contained
within a city or town; or
(2) the assessed valuation of a taxing unit is not entirely contained
within a city or town but the taxing unit was originally established
by the city or town;
The governing body shall submit its proposed budget and property tax
levy to the city or town fiscal body. The proposed budget and levy shall
be submitted at least fourteen (14) days before the city or town fiscal
body is required to hold budget approval hearings under this chapter.
(d)
This subsection does not apply to a public library. If subsection
(c) does not apply, the governing body of the taxing unit shall submit
its proposed budget and property tax levy to the county fiscal body in
the county where the taxing unit has the most assessed valuation. The
proposed budget and levy shall be submitted at least fourteen (14) days
before the county fiscal body is required to hold budget approval
hearings under this chapter.
(e) This subsection applies to a public library. The library board of
a public library subject to this section shall submit its proposed budget
and property tax levy to the fiscal body designated under IC 36-12-14.
(f) Subject to subsection (g), (e) The fiscal body of the city, town,
or county (whichever applies) or the fiscal body designated under
IC 36-12-14 (in the case of a public library) shall review each budget
and proposed tax levy and adopt a final budget and tax levy for the
taxing unit. The fiscal body may reduce or modify but not increase the
proposed budget or tax levy.
(g) A fiscal body's review under subsection (f) is limited to the
proposed operating budget of the public library and the proposed
property tax levy for the library's operating budget.
SOURCE: IC 6-1.1-17-20.5; (08)CC100108.164. -->
SECTION 164. IC 6-1.1-17-20.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 20.5. (a) This section applies to
the governing body of a taxing unit unless a majority of the
governing body is comprised of officials who are elected to serve on
the governing body.
(b) As used in this section, "taxing unit" has the meaning set
forth in IC 6-1.1-1-21, except that the term does not include an
entity whose tax levies are subject to review and modification by a
city-county legislative body under IC 36-3-6-9.
(c) If:
(1) the assessed valuation of a taxing unit is entirely contained
within a city or town; or
(2) the assessed valuation of a taxing unit is not entirely
contained within a city or town but the taxing unit was
originally established by the city or town;
the governing body of the taxing unit may not issue bonds or enter
into a lease payable in whole or in part from property taxes unless
it obtains the approval of the city or town fiscal body.
(d) This subsection applies to a taxing unit not described in
subsection (c). The governing body of the taxing unit may not issue
bonds or enter into a lease payable in whole or in part from
property taxes unless it obtains the approval of the county fiscal
body in the county where the taxing unit has the most net assessed
valuation.
SOURCE: IC 6-1.1-18-2; (08)CC100108.165. -->
SECTION 165. IC 6-1.1-18-2, AS AMENDED BY P.L.224-2007,
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2.
(a) Before January 1, 2009, the state may not
impose a
combined ad valorem property tax rate on tangible property
in excess of thirty-three hundredths of one cent ($0.0033) on each one
hundred dollars ($100) of assessed valuation. that exceeds the sum of
the ad valorem property tax rates permitted under IC 4-9.1-1-8,
IC 14-23-3-3, and IC 15-1.5-7-3 (before July 1, 2008) and
IC 15-13-8-3 (after June 30, 2008, and before January 1, 2009). The
state tax rate is not subject to review by county boards of tax
adjustment (before January 1, 2009), county boards of tax and capital
projects review (after December 31, 2008), or county auditors.
(b) Except as permitted under IC 4-9.1-1-8 to repay notes issued
to meet casual deficits in state revenue, the state may not impose an
ad valorem property tax rate on tangible property after December
31, 2008.
(c) This section does not apply to political subdivisions of the state.
SOURCE: IC 6-1.1-18-3; (08)CC100108.166. -->
SECTION 166. IC 6-1.1-18-3, AS AMENDED BY P.L.224-2007,
SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) Except as provided in subsection (b),
the sum of all tax rates for all political subdivisions imposed on
tangible property within a political subdivision may not exceed:
(1) forty-one and sixty-seven hundredths cents ($0.4167) on each
one hundred dollars ($100) of assessed valuation in territory
outside the corporate limits of a city or town; or
(2) sixty-six and sixty-seven hundredths cents ($0.6667) on each
one hundred dollars ($100) of assessed valuation in territory
inside the corporate limits of a city or town.
(b) The proper officers of a political subdivision shall fix tax rates
which are sufficient to provide funds for the purposes itemized in this
subsection. The portion of a tax rate fixed by a political subdivision
shall not be considered in computing the tax rate limits prescribed in
subsection (a) if that portion is to be used for one (1) of the following
purposes:
(1) To pay the principal or interest on a funding, refunding, or
judgment funding obligation of the political subdivision.
(2) To pay the principal or interest on an outstanding obligation
issued by the political subdivision if notice of the sale of the
obligation was published before March 9, 1937.
(3) To pay the principal or interest upon:
(A) an obligation issued by the political subdivision to meet an
emergency which results from a flood, fire, pestilence, war, or
any other major disaster; or
(B) a note issued under IC 36-2-6-18, IC 36-3-4-22,
IC 36-4-6-20, or IC 36-5-2-11 to enable a city, town, or county
to acquire necessary equipment or facilities for municipal or
county government.
(4) To pay the principal or interest upon an obligation issued in
the manner provided in:
(A) IC 6-1.1-20-3 (before its repeal);
or
(B) IC 6-1.1-20-3.1 through IC 6-1.1-20-3.2;
or
(C) IC 6-1.1-20-3.5 through IC 6-1.1-20-3.6.
(5) To pay a judgment rendered against the political subdivision.
(6)
This subdivision expires January 1, 2009. To meet the
requirements of the family and children's fund for child services
(as defined in IC 12-19-7-1,
before its repeal).
(7)
This subdivision expires January 1, 2009. To meet the
requirements of the county hospital care for the indigent fund.
(8)
This subdivision expires January 1, 2009. 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, before its repeal).
(c) Except as otherwise provided in IC 6-1.1-19 (before January
1, 2009), IC 6-1.1-18.5, IC 20-45 (before January 1, 2009), or
IC 20-46, a county board of tax adjustment, (before January 1, 2009),
a county board of tax and capital projects review (after December 31,
2008), 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.
SOURCE: IC 6-1.1-18-11; (08)CC100108.167. -->
SECTION 167. IC 6-1.1-18-11, AS AMENDED BY P.L.2-2006,
SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 11. If there is a conflict between the
provisions of this chapter and the provisions of IC 6-1.1-19,
IC 6-1.1-18.5 IC 20-45, or IC 20-46, the provisions of IC 6-1.1-19,
IC 6-1.1-18.5 IC 20-45, and IC 20-46 control with respect to the
adoption of, review of, and limitations on budgets, tax rates, and tax
levies.
SOURCE: IC 6-1.1-18-12; (08)CC100108.168. -->
SECTION 168. IC 6-1.1-18-12, AS AMENDED BY SEA 190-2008,
SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 12. (a) For purposes of this section, "maximum
rate" refers to the maximum:
(1) property tax rate or rates; or
(2) special benefits tax rate or rates;
referred to in the statutes listed in subsection (d).
(b) The maximum rate for taxes first due and payable after 2003 is
the maximum rate that would have been determined under subsection
(e) for taxes first due and payable in 2003 if subsection (e) had applied
for taxes first due and payable in 2003.
(c) The maximum rate must be adjusted each year to account for the
change in assessed value of real property that results from:
(1) an annual adjustment of the assessed value of real property
under IC 6-1.1-4-4.5; or
(2) a general reassessment of real property under IC 6-1.1-4-4.
(d) The statutes to which subsection (a) refers are:
(1) IC 8-10-5-17;
(2) IC 8-22-3-11;
(3) IC 8-22-3-25;
(4) IC 12-29-1-1;
(5) IC 12-29-1-2;
(6) IC 12-29-1-3;
(7) IC 12-29-3-6;
(8) IC 13-21-3-12;
(9) IC 13-21-3-15;
(10) IC 14-27-6-30;
(11) IC 14-33-7-3;
(12) IC 14-33-21-5;
(13) IC 15-14-7-4;
(14) IC 15-14-9-1;
(15) IC 15-14-9-2;
(16) IC 16-20-2-18;
(17) IC 16-20-4-27;
(18) IC 16-20-7-2;
(19) IC 16-22-14;
(20) IC 16-23-1-29;
(21) IC 16-23-3-6;
(22) IC 16-23-4-2;
(23) IC 16-23-5-6;
(24) IC 16-23-7-2;
(25) IC 16-23-8-2;
(26) IC 16-23-9-2;
(27) IC 16-41-15-5;
(28) IC 16-41-33-4;
(29) IC 20-46-2-3 (before its repeal on January 1, 2009);
(30) IC 20-46-6-5;
(31) IC 20-49-2-10;
(32) IC 36-1-19-1;
(33) IC 23-14-66-2;
(34) IC 23-14-67-3;
(35) IC 36-7-13-4;
(36) IC 36-7-14-28;
(37) IC 36-7-15.1-16;
(38) IC 36-8-19-8.5;
(39) IC 36-9-6.1-2;
(40) IC 36-9-17.5-4;
(41) IC 36-9-27-73;
(42) IC 36-9-29-31;
(43) IC 36-9-29.1-15;
(44) IC 36-10-6-2;
(45) IC 36-10-7-7;
(46) IC 36-10-7-8;
(47) IC 36-10-7.5-19;
(48) IC 36-10-13-5;
(49) IC 36-10-13-7;
(50) IC 36-10-14-4;
(51) IC 36-12-7-7;
(52) IC 36-12-7-8;
(53) IC 36-12-12-10; and
(54) any statute enacted after December 31, 2003, that:
(A) establishes a maximum rate for any part of the:
(i) property taxes; or
(ii) special benefits taxes;
imposed by a political subdivision; and
(B) does not exempt the maximum rate from the adjustment
under this section.
(e) The new maximum rate under a statute listed in subsection (d)
is the tax rate determined under STEP SEVEN of the following STEPS:
STEP ONE: Determine the maximum rate for the political
subdivision levying a property tax or special benefits tax under
the statute for the year preceding the year in which the annual
adjustment or general reassessment takes effect.
STEP TWO: Determine the actual percentage increase (rounded
to the nearest one-hundredth percent (0.01%)) in the assessed
value (before the adjustment, if any, under IC 6-1.1-4-4.5) of the
taxable property from the year preceding the year the annual
adjustment or general reassessment takes effect to the year that
the annual adjustment or general reassessment takes effect.
STEP THREE: Determine the three (3) calendar years that
immediately precede the ensuing calendar year and in which a
statewide general reassessment of real property does not first take
effect.
STEP FOUR: Compute separately, for each of the calendar years
determined in STEP THREE, the actual percentage increase
(rounded to the nearest one-hundredth percent (0.01%)) in the
assessed value (before the adjustment, if any, under
IC 6-1.1-4-4.5) of the taxable property from the preceding year.
STEP FIVE: Divide the sum of the three (3) quotients computed
in STEP FOUR by three (3).
STEP SIX: Determine the greater of the following:
(A) Zero (0).
(B) The result of the STEP TWO percentage minus the STEP
FIVE percentage.
STEP SEVEN: Determine the quotient of the STEP ONE tax rate
divided by the sum of one (1) plus the STEP SIX percentage
increase.
(f) The department of local government finance shall compute the
maximum rate allowed under subsection (e) and provide the rate to
each political subdivision with authority to levy a tax under a statute
listed in subsection (d).
SOURCE: IC 6-1.1-18.5-3; (08)CC100108.169. -->
SECTION 169. IC 6-1.1-18.5-3, AS AMENDED BY P.L.224-2007,
SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 3. (a)
Except as otherwise provided in this
chapter and IC 6-3.5-8-12, A civil taxing unit that is treated as not
being located in an adopting county under section 4 of this chapter may
not impose an ad valorem property tax levy for an ensuing calendar
year that exceeds the amount determined in the last STEP of the
following STEPS:
STEP ONE: Add the civil taxing unit's maximum permissible ad
valorem property tax levy for the preceding calendar year to the
part of the civil taxing unit's certified share, if any, that was used
to reduce the civil taxing unit's ad valorem property tax levy under
STEP EIGHT of subsection (b) for that preceding calendar year.
STEP TWO: Multiply the amount determined in STEP ONE by
the amount determined in the last STEP of section 2(b) of this
chapter.
STEP THREE: Determine the lesser of one and fifteen hundredths
(1.15) or the quotient (rounded to the nearest ten-thousandth
(0.0001)), of the assessed value of all taxable property subject to
the civil taxing unit's ad valorem property tax levy for the ensuing
calendar year, divided by the assessed value of all taxable
property that is subject to the civil taxing unit's ad valorem
property tax levy for the ensuing calendar year and that is
contained within the geographic area that was subject to the civil
taxing unit's ad valorem property tax levy in the preceding
calendar year.
STEP FOUR: Determine the greater of the amount determined in
STEP THREE or one (1).
STEP FIVE: Multiply the amount determined in STEP TWO by
the amount determined in STEP FOUR.
STEP SIX: Add the amount determined under STEP TWO to the
amount determined under subsection (c).
STEP SEVEN: Determine the greater of the amount determined
under STEP FIVE or the amount determined under STEP SIX.
(b) Except as otherwise provided in this chapter, and IC 6-3.5-8-12,
a civil taxing unit that is treated as being located in an adopting county
under section 4 of this chapter may not impose an ad valorem property
tax levy for an ensuing calendar year that exceeds the amount
determined in the last STEP of the following STEPS:
STEP ONE: Add the civil taxing unit's maximum permissible ad
valorem property tax levy for the preceding calendar year to the
part of the civil taxing unit's certified share, if any, used to reduce
the civil taxing unit's ad valorem property tax levy under STEP
EIGHT of this subsection for that preceding calendar year.
STEP TWO: Multiply the amount determined in STEP ONE by
the amount determined in the last STEP of section 2(b) of this
chapter.
STEP THREE: Determine the lesser of one and fifteen hundredths
(1.15) or the quotient of the assessed value of all taxable property
subject to the civil taxing unit's ad valorem property tax levy for
the ensuing calendar year divided by the assessed value of all
taxable property that is subject to the civil taxing unit's ad
valorem property tax levy for the ensuing calendar year and that
is contained within the geographic area that was subject to the
civil taxing unit's ad valorem property tax levy in the preceding
calendar year.
STEP FOUR: Determine the greater of the amount determined in
STEP THREE or one (1).
STEP FIVE: Multiply the amount determined in STEP TWO by
the amount determined in STEP FOUR.
STEP SIX: Add the amount determined under STEP TWO to the
amount determined under subsection (c).
STEP SEVEN: Determine the greater of the amount determined
under STEP FIVE or the amount determined under STEP SIX.
STEP EIGHT: Subtract the amount determined under STEP FIVE
of subsection (e) from the amount determined under STEP
SEVEN of this subsection.
(c) The amount to be entered under STEP SIX of subsection (a)
or STEP SIX of subsection (b), as applicable, equals the sum of the
following:
(1) If a civil taxing unit in the immediately preceding calendar
year provided an area outside its boundaries with services on a
contractual basis and in the ensuing calendar year that area has
been annexed by the civil taxing unit, the amount to be entered
under STEP SIX of subsection (a) or STEP SIX of subsection (b),
as the case may be, equals the amount paid by the annexed area
during the immediately preceding calendar year for services that
the civil taxing unit must provide to that area during the ensuing
calendar year as a result of the annexation.
(2) If the civil taxing unit has had an excessive levy appeal
approved under section 13(a)(1) of this chapter for the
ensuing calendar year, an amount determined by the civil
taxing unit for the ensuing calendar year that does not exceed
the amount of that excessive levy.
In all other cases, the amount to be entered under STEP SIX of
subsection (a) or STEP SIX of subsection (b), as the case may be,
equals zero (0).
(d) This subsection applies only to civil taxing units located in a
county having a county adjusted gross income tax rate for resident
county taxpayers (as defined in IC 6-3.5-1.1-1) of one percent (1%) as
of January 1 of the ensuing calendar year. For each civil taxing unit, the
amount to be added to the amount determined in subsection (e), STEP
FOUR, is determined using the following formula:
STEP ONE: Multiply the civil taxing unit's maximum permissible
ad valorem property tax levy for the preceding calendar year by
two percent (2%).
STEP TWO: For the determination year, the amount to be used as
the STEP TWO amount is the amount determined in subsection
(f) for the civil taxing unit. For each year following the
determination year the STEP TWO amount is the lesser of:
(A) the amount determined in STEP ONE; or
(B) the amount determined in subsection (f) for the civil taxing
unit.
STEP THREE: Determine the greater of:
(A) zero (0); or
(B) the civil taxing unit's certified share for the ensuing
calendar year minus the greater of:
(i) the civil taxing unit's certified share for the calendar year
that immediately precedes the ensuing calendar year; or
(ii) the civil taxing unit's base year certified share.
STEP FOUR: Determine the greater of:
(A) zero (0); or
(B) the amount determined in STEP TWO minus the amount
determined in STEP THREE.
Add the amount determined in STEP FOUR to the amount determined
in subsection (e), STEP THREE, as provided in subsection (e), STEP
FOUR.
(e) For each civil taxing unit, the amount to be subtracted under
subsection (b), STEP EIGHT, is determined using the following
formula:
STEP ONE: Determine the lesser of the civil taxing unit's base
year certified share for the ensuing calendar year, as determined
under section 5 of this chapter, or the civil taxing unit's certified
share for the ensuing calendar year.
STEP TWO: Determine the greater of:
(A) zero (0); or
(B) the remainder of:
(i) the amount of federal revenue sharing money that was
received by the civil taxing unit in 1985; minus
(ii) the amount of federal revenue sharing money that will be
received by the civil taxing unit in the year preceding the
ensuing calendar year.
STEP THREE: Determine the lesser of:
(A) the amount determined in STEP TWO; or
(B) the amount determined in subsection (f) for the civil taxing
unit.
STEP FOUR: Add the amount determined in subsection (d),
STEP FOUR, to the amount determined in STEP THREE.
STEP FIVE: Subtract the amount determined in STEP FOUR
from the amount determined in STEP ONE.
(f) As used in this section, a taxing unit's "determination year"
means the latest of:
(1) calendar year 1987, if the taxing unit is treated as being
located in an adopting county for calendar year 1987 under
section 4 of this chapter;
(2) the taxing unit's base year, as defined in section 5 of this
chapter, if the taxing unit is treated as not being located in an
adopting county for calendar year 1987 under section 4 of this
chapter; or
(3) the ensuing calendar year following the first year that the
taxing unit is located in a county that has a county adjusted gross
income tax rate of more than one-half percent (0.5%) on July 1 of
that year.
The amount to be used in subsections (d) and (e) for a taxing unit
depends upon the taxing unit's certified share for the ensuing calendar
year, the taxing unit's determination year, and the county adjusted gross
income tax rate for resident county taxpayers (as defined in
IC 6-3.5-1.1-1) that is in effect in the taxing unit's county on July 1 of
the year preceding the ensuing calendar year. For the determination
year and the ensuing calendar years following the taxing unit's
determination year, the amount is the taxing unit's certified share for
the ensuing calendar year multiplied by the appropriate factor
prescribed in the following table:
COUNTIES WITH A TAX RATE OF 1/2%
Subsection (e)
Year
Factor
For the determination year and each ensuing
calendar year following the determination year 0
COUNTIES WITH A TAX RATE OF 3/4%
Subsection (e)
Year
Factor
For the determination year and each ensuing
calendar year following the determination year 1/2
COUNTIES WITH A TAX RATE OF 1.0%
Subsection (d)
Subsection (e)
Year Factor
Factor
For the determination year 1/6
1/3
For the ensuing calendar year
following the determination year 1/4
1/3
For the ensuing calendar year
following the determination year
by two (2) years 1/3
1/3
(g) This subsection applies only to property taxes first due and
payable after December 31, 2007. This subsection applies only to a
civil taxing unit that is located in a county for which a county adjusted
gross income tax rate is first imposed or is increased in a particular
year under IC 6-3.5-1.1-24 or a county option income tax rate is first
imposed or is increased in a particular year under IC 6-3.5-6-30.
Notwithstanding any provision in this section or any other section of
this chapter and except as provided in subsection (h), the maximum
permissible ad valorem property tax levy calculated under this section
for the ensuing calendar year for a civil taxing unit subject to this
section is equal to the civil taxing unit's maximum permissible ad
valorem property tax levy for the current calendar year.
(h) This subsection applies only to property taxes first due and
payable after December 31, 2007. In the case of a civil taxing unit that:
(1) is partially located in a county for which a county adjusted
gross income tax rate is first imposed or is increased in a
particular year under IC 6-3.5-1.1-24 or a county option income
tax rate is first imposed or is increased in a particular year under
IC 6-3.5-6-30; and
(2) is partially located in a county that is not described in
subdivision (1);
the department of local government finance shall, notwithstanding
subsection (g), adjust the portion of the civil taxing unit's maximum
permissible ad valorem property tax levy that is attributable (as
determined by the department of local government finance) to the
county or counties described in subdivision (2). The department of
local government finance shall adjust this portion of the civil taxing
unit's maximum permissible ad valorem property tax levy so that,
notwithstanding subsection (g), this portion is allowed to increase as
otherwise provided in this section. If the department of local
government finance increases the civil taxing unit's maximum
permissible ad valorem property tax levy under this subsection, any
additional property taxes imposed by the civil taxing unit under the
adjustment shall be paid only by the taxpayers in the county or counties
described in subdivision (2).
SOURCE: IC 6-1.1-18.5-7; (08)CC100108.170. -->
SECTION 170. IC 6-1.1-18.5-7, AS AMENDED BY P.L.224-2007,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 7. (a) A civil taxing unit is not subject to the
levy limits imposed by section 3 of this chapter for an ensuing calendar
year if the civil taxing unit did not adopt an ad valorem property tax
levy for the immediately preceding calendar year.
(b) If under subsection (a) a civil taxing unit is not subject to the
levy limits imposed under section 3 of this chapter for a calendar year,
the civil taxing unit shall refer its proposed budget, ad valorem
property tax levy, and property tax rate for that calendar year to the
local government tax control board established by section 11 of this
chapter (before January 1, 2009) or the county board of tax and capital
projects review (after December 31, 2008) before the tax levy is
advertised. The local government tax control board (before January 1,
2009) or the county board of tax and capital projects review (after
December 31, 2008) shall then review and make a recommendation to
the department of local government finance on the civil taxing unit's
budget, ad valorem property tax levy, and property tax rate for that
calendar year. The department of local government finance shall make
a final determination of the civil taxing unit's budget, ad valorem
property tax levy, and property tax rate for that calendar year. However,
a civil taxing unit may not impose a property tax levy for a year if the
unit did not exist as of March 1 of the preceding year.
SOURCE: IC 6-1.1-18.5-8; (08)CC100108.171. -->
SECTION 171. IC 6-1.1-18.5-8, AS AMENDED BY P.L.224-2007,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. (a) The ad valorem property tax levy limits
imposed by section 3 of this chapter do not apply to ad valorem
property taxes imposed by a civil taxing unit if the civil taxing unit is
committed to levy the taxes to pay or fund either:
(1) bonded indebtedness; or
(2) lease rentals under a lease with an original term of at least five
(5) years.
(b)
This subsection does not apply to bonded indebtedness incurred
or leases executed for a capital project approved by a county board of
tax and capital projects review under IC 6-1.1-29.5 after December 31,
2008. Except as provided by subsections (g) and (h), a civil taxing
unit must file a petition requesting approval from the department of
local government finance to incur bonded indebtedness or execute a
lease with an original term of at least five (5) years not later than
twenty-four (24) months after the first date of publication of notice of
a preliminary determination under IC 6-1.1-20-3.1(2)
(as in effect
before July 1, 2008), unless the civil taxing unit demonstrates that a
longer period is reasonable in light of the civil taxing unit's facts and
circumstances. A civil taxing unit must obtain approval from the
department of local government finance before the civil taxing unit
may:
(1) incur the bonded indebtedness; or
(2) enter into the lease.
Before January 1, 2009, The department of local government finance
may seek recommendations from the local government tax control
board established by section 11 of this chapter when determining
whether to authorize incurring the bonded indebtedness or the
execution of the lease.
(c) The department of local government finance shall render a
decision within three (3) months after the date it receives a request for
approval under subsection (b). However, the department of local
government finance may extend this three (3) month period by an
additional three (3) months if, at least ten (10) days before the end of
the original three (3) month period, the department sends notice of the
extension to the executive officer of the civil taxing unit. A civil taxing
unit may petition for judicial review of the final determination of the
department of local government finance under this section. The petition
must be filed in the tax court not more than forty-five (45) days after
the department enters its order under this section.
(d) A civil taxing unit does not need approval under subsection (b)
to obtain temporary loans made in anticipation of and to be paid from
current revenues of the civil taxing unit actually levied and in the
course of collection for the fiscal year in which the loans are made.
(e) For purposes of computing the ad valorem property tax levy
limits imposed on a civil taxing unit by section 3 of this chapter, the
civil taxing unit's ad valorem property tax levy for a calendar year does
not include that part of its levy that is committed to fund or pay bond
indebtedness or lease rentals with an original term of five (5) years in
subsection (a).
(f) A taxpayer may petition for judicial review of the final
determination of the department of local government finance under this
section. The petition must be filed in the tax court not more than thirty
(30) days after the department enters its order under this section.
(g) This subsection applies only to bonds, leases, and other
obligations for which a civil taxing unit:
(1) after June 30, 2008, makes a preliminary determination as
described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as
described in IC 6-1.1-20-5; or
(2) in the case of bonds, leases, or other obligations payable
from ad valorem property taxes but not described in
subdivision (1), adopts a resolution or ordinance authorizing
the bonds, lease rental agreement, or other obligations after
June 30, 2008.
Notwithstanding any other provision, review by the department of
local government finance and approval by the department of local
government finance is not required before a civil taxing unit may
issue or enter into bonds, a lease, or any other obligation.
(h) This subsection applies after June 30, 2008. Notwithstanding
any other provision, review by the department of local government
finance and approval by the department of local government
finance is not required before a civil taxing unit may construct,
alter, or repair a capital project.
SOURCE: IC 6-1.1-18.5-9.7; (08)CC100108.172. -->
SECTION 172. IC 6-1.1-18.5-9.7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 9.7. (a) The ad
valorem property tax levy limits imposed by section 3 of this chapter
do not apply to ad valorem property taxes imposed under any of the
following:
(1) IC 12-16, except IC 12-16-1;
(2) IC 12-19-5.
(3) IC 12-19-7.
(4) IC 12-19-7.5.
(5) IC 12-20-24.
(b) For purposes of computing the ad valorem property tax levy
limits imposed under section 3 of this chapter, a county's or township's
ad valorem property tax levy for a particular calendar year does not
include that part of the levy imposed under the citations listed in
subsection (a).
(c) Section 8(b) of this chapter does not apply to bonded
indebtedness that will be repaid through property taxes imposed under
IC 12-19.
(c) Notwithstanding subsections (a) and (b), the ad valorem
property tax levy limits imposed by section 3 of this chapter apply
to property taxes imposed under IC 12-20-24 after December 31,
2008, to pay principal and interest on any short term loans
obtained under IC 12-20 after December 31, 2008.
SOURCE: IC 6-1.1-18.5-9.9; (08)CC100108.173. -->
SECTION 173. IC 6-1.1-18.5-9.9, AS AMENDED BY P.L.2-2006,
SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 9.9. (a) The department
of local government finance shall adjust the maximum property tax rate
levied under the statutes listed in section 9.8(a) of this chapter,
IC 20-46-3-6, or IC 20-46-6-5 in each county for property taxes first
due and payable in:
(1) 2004;
(2) the year the county first applies the deduction under
IC 6-1.1-12-41, if the county first applies that deduction for
property taxes first due and payable in 2005 or 2006; and
(3) 2007, if the county does not apply the deduction under
IC 6-1.1-12-41 for any year.
(b) If the county does not apply the deduction under IC 6-1.1-12-41
for property taxes first due and payable in 2004, the department shall
compute the adjustment under subsection (a)(1) to allow a levy for the
fund for which the property tax rate is levied that equals the levy that
would have applied for the fund if exemptions under
IC 6-1.1-10-29(b)(2) (repealed) did not apply for the 2003 assessment
date.
(c) If the county applies the deduction under IC 6-1.1-12-41 for
property taxes first due and payable in 2004, the department shall
compute the adjustment under subsection (a)(1) to allow a levy for the
fund for which the property tax rate is levied that equals the levy that
would have applied for the fund if:
(1) exemptions under IC 6-1.1-10-29(b)(2) (repealed); and
(2) deductions under IC 6-1.1-12-41;
did not apply for the 2003 assessment date.
(d) The department shall compute the adjustment under subsection
(a)(2) to allow a levy for the fund for which the property tax rate is
levied that equals the levy that would have applied for the fund if
deductions under IC 6-1.1-12-41 did not apply for the assessment date
of the year that immediately precedes the year for which the adjustment
is made.
(e) The department shall compute the adjustment under subsection
(a)(3) to allow a levy for the fund for which the property tax rate is
levied that equals the levy that would have applied for the fund if
deductions under IC 6-1.1-12-42 did not apply for the 2006 assessment
date.
SOURCE: IC 6-1.1-18.5-10; (08)CC100108.174. -->
SECTION 174. IC 6-1.1-18.5-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 10. (a)
Subject
to subsection (d), the ad valorem property tax levy limits imposed by
section 3 of this chapter do not apply to ad valorem property taxes
imposed by a civil taxing unit to be used to fund:
(1) community mental health centers under:
(A) IC 12-29-2-1.2, for only those civil taxing units that
authorized financial assistance under IC 12-29-1 before 2002
for a community mental health center as long as the tax levy
under this section does not exceed the levy authorized in 2002;
(B) IC 12-29-2-2 through IC 12-29-2-5; and
(C) IC 12-29-2-13; or
(2) community mental retardation and other developmental
disabilities centers under IC 12-29-1-1;
to the extent that those property taxes are attributable to any increase
in the assessed value of the civil taxing unit's taxable property caused
by a general reassessment of real property that took effect after
February 28, 1979.
(b) Subject to subsection (d), for purposes of computing the ad
valorem property tax levy limits imposed on a civil taxing unit by
section 3 of this chapter, the civil taxing unit's ad valorem property tax
levy for a particular calendar year does not include that part of the levy
described in subsection (a).
(c) This subsection applies to property taxes first due and
payable after December 31, 2008. Notwithstanding subsections (a)
and (b) or any other law, any property taxes imposed by a civil
taxing unit that are exempted by this section from the ad valorem
property tax levy limits imposed by section 3 of this chapter may
not increase annually by a percentage greater than the result of:
(1) the assessed value growth quotient determined under
section 2 of this chapter; minus
(2) one (1).
(d) The exemptions under subsections (a) and (b) from the ad
valorem property tax levy limits do not apply to a civil taxing unit
that did not fund a community mental health center or community
mental retardation and other developmental disabilities center in
2008.
SOURCE: IC 6-1.1-18.5-10.1; (08)CC100108.175. -->
SECTION 175. IC 6-1.1-18.5-10.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 10.1. (a) The ad
valorem property tax levy limits imposed by section 3 of this chapter
do not apply to ad valorem property taxes imposed by a county, city, or
town to supplemental juror fees adopted under IC 33-37-10-1, to the
extent provided in
subsection subsections (b)
and (c).
(b)
Subject to subsection (c), for purposes of determining the
property tax levy limit imposed on a county, city, or town under section
3 of this chapter, the county, city, or town's ad valorem property tax
levy for a calendar year does not include an amount equal to:
(1) the average annual expenditures for nonsupplemental juror
fees under IC 33-37-10-1, using the five (5) most recent years for
which expenditure amounts are available; multiplied by
(2) the percentage increase in juror fees that is attributable to
supplemental juror fees under the most recent ordinance adopted
under IC 33-37-10-1.
(c) For property taxes first due and payable after December 31,
2008, property taxes may be excluded under subsection (b) from
the ad valorem property tax levy limits imposed by section 3 of this
chapter only to the extent that:
(1) the county fiscal body adopts a resolution approving some
or all of the property taxes that may be excluded by a city or
town under subsection (b), in the case of property taxes
imposed by a city or town; or
(2) the county fiscal body adopts a resolution:
(A) that approves some or all of the property taxes that
may be excluded by the county under subsection (b); and
(B) that explains why the exclusion under subsection (b) is
necessary and in the best interest of taxpayers;
in the case of property taxes imposed by the county.
In the case of a city or town located in more than one (1) county,
the exclusion under subsection (b) must be approved by the fiscal
body of the county in which the greatest part of the city's or town's
net assessed valuation is located.
SOURCE: IC 6-1.1-18.5-10.3; (08)CC100108.176. -->
SECTION 176. IC 6-1.1-18.5-10.3, AS AMENDED BY
P.L.231-2005, SECTION 1, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 10.3. (a) This subsection
does not apply to property taxes first due and payable after
December 31, 2008. The ad valorem property tax levy limits imposed
by section 3 of this chapter do not apply to ad valorem property taxes
imposed by a library board for a capital projects fund under
IC 36-12-12. However, the maximum amount that is exempt from the
levy limits under this section may not exceed the property taxes that
would be raised in the ensuing calendar year with a property tax rate of
one and thirty-three hundredths cents ($0.0133) per one hundred
dollars ($100) of assessed valuation.
(b) This subsection does not apply to property taxes first due
and payable after December 31, 2008. For purposes of computing the
ad valorem property tax levy limit imposed on a library board under
section 3 of this chapter, the library board's ad valorem property tax
levy for a particular calendar year does not include that part of the levy
imposed under IC 36-12-12 that is exempt from the ad valorem
property tax levy limits under subsection (a).
SOURCE: IC 6-1.1-18.5-10.5; (08)CC100108.177. -->
SECTION 177. IC 6-1.1-18.5-10.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 10.5. (a) The ad
valorem property tax levy limits imposed by section 3 of this chapter
do not apply to ad valorem property taxes imposed by a civil taxing
unit for fire protection services within a fire protection territory under
IC 36-8-19, if the civil taxing unit is a participating unit in a fire
protection territory established before August 1, 2001. For purposes of
computing the ad valorem property tax levy limits imposed on a civil
taxing unit by section 3 of this chapter on a civil taxing unit that is a
participating unit in a fire protection territory established before August
1, 2001, the civil taxing unit's ad valorem property tax levy for a
particular calendar year does not include that part of the levy imposed
under IC 36-8-19.
(b) This subsection applies to a participating unit in a fire protection
territory established under IC 36-8-19 after July 31, 2001. The ad
valorem property tax levy limits imposed by section 3 of this chapter
do not apply to ad valorem property taxes imposed by a civil taxing
unit for fire protection services within a fire protection territory under
IC 36-8-19 for the three (3) calendar years in which the participating
unit levies a tax to support the territory. For purposes of computing the
ad valorem property tax levy limits imposed on a civil taxing unit by
section 3 of this chapter for the three (3) calendar years for which the
participating unit levies a tax to support the territory, the civil taxing
unit's ad valorem property tax levy for a particular calendar year does
not include that part of the levy imposed under IC 36-8-19.
(c) This subsection applies to property taxes first due and
payable after December 31, 2008. Notwithstanding subsections (a)
and (b) or any other law, any property taxes imposed by a civil
taxing unit that are exempted by this section from the ad valorem
property tax levy limits imposed by section 3 of this chapter may
not increase annually by a percentage greater than the result of:
(1) the assessed value growth quotient determined under
section 2 of this chapter; minus
(2) one (1).
SOURCE: IC 6-1.1-18.5-11; (08)CC100108.178. -->
SECTION 178. IC 6-1.1-18.5-11, AS AMENDED BY
P.L.224-2007, SECTION 23, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 11. (a) A local
government tax control board is established. The board consists of nine
(9) members, seven (7) of whom are voting members and two (2) of
whom are nonvoting members.
(b) The seven (7) voting members shall be appointed as follows:
(1) One (1) member appointed by the state board of accounts.
(2) One (1) member appointed by the department of local
government finance.
(3) Five (5) members appointed by the governor. Three (3) of the
members appointed by the governor must be citizens of Indiana
who do not hold a political or elective office in state or local
government. The governor may seek the recommendation of
representatives of the cities, towns, and counties before
appointing the other two (2) members to the board.
(c) The two (2) nonvoting members of the board shall be appointed
as follows:
(1) One (1) member of the house of representatives, appointed by
the speaker of the house.
(2) One (1) member of the senate, appointed by the president pro
tempore of the senate.
(d) All members of the local government tax control board shall
serve at the will of the board or person that appointed them.
(e) The local government tax control board shall annually hold an
organizational meeting. At this organizational meeting the board shall
elect a chairman and a secretary from its membership. The board shall
meet after each organizational meeting as often as its business requires.
(f) The department of local government finance shall provide the
local government tax control board with rooms, staff, and secretarial
assistance for its meetings.
(g) Members of the local government tax control board shall serve
without compensation, except as provided in subsections (h) and (i).
(h) Each member of the local government tax control board who is
not a state employee is entitled to receive both of the following:
(1) The minimum salary per diem provided by IC 4-10-11-2.1(b).
(2) Reimbursement for travel expenses and other expenses
actually incurred in connection with the member's duties, as
provided in the state travel policies and procedures established by
the Indiana department of administration and approved by the
budget agency.
(i) Each member of the local government tax control board who is
a state employee is entitled to reimbursement for travel expenses and
other expenses actually incurred in connection with the member's
duties, as provided in the state travel policies and procedures
established by the Indiana department of administration and approved
by the budget agency.
(j) The local government tax control board is abolished December
31, 2008.
SOURCE: IC 6-1.1-18.5-12; (08)CC100108.179. -->
SECTION 179. IC 6-1.1-18.5-12, AS AMENDED BY HEA
1137-2008, SECTION 45, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 12. (a) Any civil taxing unit
that determines that it cannot carry out its governmental functions for
an ensuing calendar year under the levy limitations imposed by section
3 of this chapter may:
(1) before September 20 of the calendar year immediately
preceding the ensuing calendar year; or
(2) in the case of a request described in section 16 of this chapter,
before December 31 of the calendar year immediately preceding
the ensuing calendar year;
appeal to the department of local government finance
for relief from
those levy limitations. In the appeal the civil taxing unit must state that
it will be unable to carry out the governmental functions committed to
it by law unless it is given the authority that it is petitioning for. The
civil taxing unit must support these allegations by reasonably detailed
statements of fact.
(b) The department of local government finance shall promptly
deliver to the local government tax control board
(before January 1,
2009) or the county board of tax and capital projects review (after
December 31, 2008) every appeal petition it receives under subsection
(a) and any materials it receives relevant to those appeals. Upon receipt
of an appeal petition, the local government tax control board
or the
county board of tax and capital projects review shall immediately
proceed to the examination and consideration of the merits of the civil
taxing unit's appeal.
(c) In considering an appeal, the local government tax control board
or the county board of tax and capital projects review has the power to
conduct hearings, require any officer or member of the appealing civil
taxing unit to appear before it, or require any officer or member of the
appealing civil taxing unit to provide the board with any relevant
records or books.
(d) If an officer or member:
(1) fails to appear at a hearing of the local government tax control
board
or the county board of tax and capital projects review after
having been given written notice from the local government tax
control board or the county board of tax and capital projects
review requiring that person's attendance; or
(2) fails to produce for the local government tax control board's
or the county board of tax and capital projects review's use the
books and records that the local government tax control board or
the county board of tax and capital projects review by written
notice required the officer or member to produce;
then the local government tax control board or the county board of tax
and capital projects review may file an affidavit in the circuit court in
the jurisdiction in which the officer or member may be found setting
forth the facts of the failure.
(e) Upon the filing of an affidavit under subsection (d), the circuit
court shall promptly issue a summons, and the sheriff of the county
within which the circuit court is sitting shall serve the summons. The
summons must command the officer or member to appear before the
local government tax control board or the county board of tax and
capital projects review, to provide information to the local government
tax control board or the county board of tax and capital projects review,
or to produce books and records for the local government tax control
board's or the county board of tax and capital projects review's use, as
the case may be. Disobedience of the summons constitutes, and is
punishable as, a contempt of the circuit court that issued the summons.
(f) All expenses incident to the filing of an affidavit under
subsection (d) and the issuance and service of a summons shall be
charged to the officer or member against whom the summons is issued,
unless the circuit court finds that the officer or member was acting in
good faith and with reasonable cause. If the circuit court finds that the
officer or member was acting in good faith and with reasonable cause
or if an affidavit is filed and no summons is issued, the expenses shall
be charged against the county in which the affidavit was filed and shall
be allowed by the proper fiscal officers of that county.
(g) The fiscal officer of a civil taxing unit that appeals under section
16 of this chapter for relief from levy limitations shall immediately file
a copy of the appeal petition with the county auditor and the county
treasurer of the county in which the unit is located.
SOURCE: IC 6-1.1-18.5-13; (08)CC100108.180. -->
SECTION 180. IC 6-1.1-18.5-13, AS AMENDED BY HEA
1137-2008, SECTION 46, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 13. With respect to an appeal
filed under section 12 of this chapter, the local government tax control
board
(before January 1, 2009) or the county board of tax and capital
projects review (after December 31, 2008) may recommend that a civil
taxing unit receive any one (1) or more of the following types of relief:
(1)
A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
Permission to the civil taxing unit to increase its levy in excess of
the limitations established under section 3 of this chapter, if in the
judgment of the local government tax control board the increase
is reasonably necessary due to increased costs of the civil taxing
unit resulting from annexation, consolidation, or other extensions
of governmental services by the civil taxing unit to additional
geographic areas or persons. With respect to annexation,
consolidation, or other extensions of governmental services in
a calendar year, if those increased costs are incurred by the
civil taxing unit in that calendar year and more than one (1)
immediately succeeding calendar year, the unit may appeal
under section 12 of this chapter for permission to increase its
levy under this subdivision based on those increased costs in
any of the following:
(A) The first calendar year in which those costs are
incurred.
(B) One (1) or more of the immediately succeeding four (4)
calendar years.
(2) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
2008. Permission to the civil taxing unit to increase its levy in
excess of the limitations established under section 3 of this
chapter, if the local government tax control board finds that the
civil taxing unit needs the increase to meet the civil taxing unit's
share of the costs of operating a court established by statute
enacted after December 31, 1973. Before recommending such an
increase, the local government tax control board shall consider all
other revenues available to the civil taxing unit that could be
applied for that purpose. The maximum aggregate levy increases
that the local government tax control board may recommend for
a particular court equals the civil taxing unit's estimate of the
unit's share of the costs of operating a court for the first full
calendar year in which it is in existence. For purposes of this
subdivision, costs of operating a court include:
(A) the cost of personal services (including fringe benefits);
(B) the cost of supplies; and
(C) any other cost directly related to the operation of the court.
(3) Permission to the civil taxing unit to increase its levy in excess
of the limitations established under section 3 of this chapter, if the
local government tax control board finds that the quotient
determined under STEP SIX of the following formula is equal to
or greater than one and two-hundredths (1.02):
STEP ONE: Determine the three (3) calendar years that most
immediately precede the ensuing calendar year and in which
a statewide general reassessment of real property or the initial
annual adjustment of the assessed value of real property under
IC 6-1.1-4-4.5 does not first become effective.
STEP TWO: Compute separately, for each of the calendar
years determined in STEP ONE, the quotient (rounded to the
nearest ten-thousandth (0.0001)) of the sum of the civil taxing
unit's total assessed value of all taxable property and:
(i) for a particular calendar year before 2007, the total
assessed value of property tax deductions in the unit under
IC 6-1.1-12-41 or IC 6-1.1-12-42 in the particular calendar
year; or
(ii) for a particular calendar year after 2006, the total
assessed value of property tax deductions that applied in
the unit under IC 6-1.1-12-42 in 2006;
divided by the sum of the civil taxing unit's total assessed
value of all taxable property and the total assessed value of
property tax deductions in the unit under IC 6-1.1-12-41 or
IC 6-1.1-12-42 in determined under this STEP for the
calendar year immediately preceding the particular calendar
year.
STEP THREE: Divide the sum of the three (3) quotients
computed in STEP TWO by three (3).
STEP FOUR: Compute separately, for each of the calendar
years determined in STEP ONE, the quotient (rounded to the
nearest ten-thousandth (0.0001)) of the sum of the total
assessed value of all taxable property in all counties and:
(i) for a particular calendar year before 2007, the total
assessed value of property tax deductions in all counties
under IC 6-1.1-12-41 or IC 6-1.1-12-42 in the particular
calendar year; or
(ii) for a particular calendar year after 2006, the total
assessed value of property tax deductions that applied in
all counties under IC 6-1.1-12-42 in 2006;
divided by the sum of the total assessed value of all taxable
property in all counties and the total assessed value of property
tax deductions in all counties under IC 6-1.1-12-41 or
IC 6-1.1-12-42 in determined under this STEP for the
calendar year immediately preceding the particular calendar
year.
STEP FIVE: Divide the sum of the three (3) quotients
computed in STEP FOUR by three (3).
STEP SIX: Divide the STEP THREE amount by the STEP
FIVE amount.
The civil taxing unit may increase its levy by a percentage not
greater than the percentage by which the STEP THREE amount
exceeds the percentage by which the civil taxing unit may
increase its levy under section 3 of this chapter based on the
assessed value growth quotient determined under section 2 of this
chapter.
(4) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
2008. Permission to the civil taxing unit to increase its levy in
excess of the limitations established under section 3 of this
chapter, if the local government tax control board finds that the
civil taxing unit needs the increase to pay the costs of furnishing
fire protection for the civil taxing unit through a volunteer fire
department. For purposes of determining a township's need for an
increased levy, the local government tax control board shall not
consider the amount of money borrowed under IC 36-6-6-14
during the immediately preceding calendar year. However, any
increase in the amount of the civil taxing unit's levy recommended
by the local government tax control board under this subdivision
for the ensuing calendar year may not exceed the lesser of:
(A) ten thousand dollars ($10,000); or
(B) twenty percent (20%) of:
(i) the amount authorized for operating expenses of a
volunteer fire department in the budget of the civil taxing
unit for the immediately preceding calendar year; plus
(ii) the amount of any additional appropriations authorized
during that calendar year for the civil taxing unit's use in
paying operating expenses of a volunteer fire department
under this chapter; minus
(iii) the amount of money borrowed under IC 36-6-6-14
during that calendar year for the civil taxing unit's use in
paying operating expenses of a volunteer fire department.
(5) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31,
2009.
2008. Permission to a civil taxing unit to increase its levy in
excess of the limitations established under section 3 of this
chapter in order to raise revenues for pension payments and
contributions the civil taxing unit is required to make under
IC 36-8. The maximum increase in a civil taxing unit's levy that
may be recommended under this subdivision for an ensuing
calendar year equals the amount, if any, by which the pension
payments and contributions the civil taxing unit is required to
make under IC 36-8 during the ensuing calendar year exceeds the
product of one and one-tenth (1.1) multiplied by the pension
payments and contributions made by the civil taxing unit under
IC 36-8 during the calendar year that immediately precedes the
ensuing calendar year. For purposes of this subdivision, "pension
payments and contributions made by a civil taxing unit" does not
include that part of the payments or contributions that are funded
by distributions made to a civil taxing unit by the state.
(6) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31,
2009.
2008. Permission to increase its levy in excess of the limitations
established under section 3 of this chapter if the local government
tax control board finds that:
(A) the township's township assistance ad valorem property
tax rate is less than one and sixty-seven hundredths cents
($0.0167) per one hundred dollars ($100) of assessed
valuation; and
(B) the township needs the increase to meet the costs of
providing township assistance under IC 12-20 and IC 12-30-4.
The maximum increase that the board may recommend for a
township is the levy that would result from an increase in the
township's township assistance ad valorem property tax rate of
one and sixty-seven hundredths cents ($0.0167) per one hundred
dollars ($100) of assessed valuation minus the township's ad
valorem property tax rate per one hundred dollars ($100) of
assessed valuation before the increase.
(7) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31,
2009.
2008. Permission to a civil taxing unit to increase its levy in
excess of the limitations established under section 3 of this
chapter if:
(A) the increase has been approved by the legislative body of
the municipality with the largest population where the civil
taxing unit provides public transportation services; and
(B) the local government tax control board finds that the civil
taxing unit needs the increase to provide adequate public
transportation services.
The local government tax control board shall consider tax rates
and levies in civil taxing units of comparable population, and the
effect (if any) of a loss of federal or other funds to the civil taxing
unit that might have been used for public transportation purposes.
However, the increase that the board may recommend under this
subdivision for a civil taxing unit may not exceed the revenue that
would be raised by the civil taxing unit based on a property tax
rate of one cent ($0.01) per one hundred dollars ($100) of
assessed valuation.
(8) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
2008. Permission to a civil taxing unit to increase the unit's levy
in excess of the limitations established under section 3 of this
chapter if the local government tax control board finds that:
(A) the civil taxing unit is:
(i) a county having a population of more than one hundred
forty-eight thousand (148,000) but less than one hundred
seventy thousand (170,000);
(ii) a city having a population of more than fifty-five
thousand (55,000) but less than fifty-nine thousand (59,000);
(iii) a city having a population of more than twenty-eight
thousand seven hundred (28,700) but less than twenty-nine
thousand (29,000);
(iv) a city having a population of more than fifteen thousand
four hundred (15,400) but less than sixteen thousand six
hundred (16,600); or
(v) a city having a population of more than seven thousand
(7,000) but less than seven thousand three hundred (7,300);
and
(B) the increase is necessary to provide funding to undertake
removal (as defined in IC 13-11-2-187) and remedial action
(as defined in IC 13-11-2-185) relating to hazardous
substances (as defined in IC 13-11-2-98) in solid waste
disposal facilities or industrial sites in the civil taxing unit that
have become a menace to the public health and welfare.
The maximum increase that the local government tax control
board may recommend for such a civil taxing unit is the levy that
would result from a property tax rate of six and sixty-seven
hundredths cents ($0.0667) for each one hundred dollars ($100)
of assessed valuation. For purposes of computing the ad valorem
property tax levy limit imposed on a civil taxing unit under
section 3 of this chapter, the civil taxing unit's ad valorem
property tax levy for a particular year does not include that part of
the levy imposed under this subdivision. In addition, a property
tax increase permitted under this subdivision may be imposed for
only two (2) calendar years.
(9) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
2008. Permission for a county:
(A) having a population of more than eighty thousand (80,000)
but less than ninety thousand (90,000) to increase the county's
levy in excess of the limitations established under section 3 of
this chapter, if the local government tax control board finds
that the county needs the increase to meet the county's share of
the costs of operating a jail or juvenile detention center,
including expansion of the facility, if the jail or juvenile
detention center is opened after December 31, 1991;
(B) that operates a county jail or juvenile detention center that
is subject to an order that:
(i) was issued by a federal district court; and
(ii) has not been terminated;
(C) that operates a county jail that fails to meet:
(i) American Correctional Association Jail Construction
Standards; and
(ii) Indiana jail operation standards adopted by the
department of correction; or
(D) that operates a juvenile detention center that fails to meet
standards equivalent to the standards described in clause (C)
for the operation of juvenile detention centers.
Before recommending an increase, the local government tax
control board shall consider all other revenues available to the
county that could be applied for that purpose. An appeal for
operating funds for a jail or a juvenile detention center shall be
considered individually, if a jail and juvenile detention center are
both opened in one (1) county. The maximum aggregate levy
increases that the local government tax control board may
recommend for a county equals the county's share of the costs of
operating the jail or a juvenile detention center for the first full
calendar year in which the jail or juvenile detention center is in
operation.
(10) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
2008. Permission for a township to increase its levy in excess of
the limitations established under section 3 of this chapter, if the
local government tax control board finds that the township needs
the increase so that the property tax rate to pay the costs of
furnishing fire protection for a township, or a portion of a
township, enables the township to pay a fair and reasonable
amount under a contract with the municipality that is furnishing
the fire protection. However, for the first time an appeal is granted
the resulting rate increase may not exceed fifty percent (50%) of
the difference between the rate imposed for fire protection within
the municipality that is providing the fire protection to the
township and the township's rate. A township is required to appeal
a second time for an increase under this subdivision if the
township wants to further increase its rate. However, a township's
rate may be increased to equal but may not exceed the rate that is
used by the municipality. More than one (1) township served by
the same municipality may use this appeal.
(11) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
2008. Permission for a township to increase its levy in excess of
the limitations established under section 3 of this chapter, if the
local government tax control board finds that the township has
been required, for the three (3) consecutive years preceding the
year for which the appeal under this subdivision is to become
effective, to borrow funds under IC 36-6-6-14 to furnish fire
protection for the township or a part of the township. However,
the maximum increase in a township's levy that may be allowed
under this subdivision is the least of the amounts borrowed under
IC 36-6-6-14 during the preceding three (3) calendar years. A
township may elect to phase in an approved increase in its levy
under this subdivision over a period not to exceed three (3) years.
A particular township may appeal to increase its levy under this
section not more frequently than every fourth calendar year.
(12) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
Permission to a city having a population of more than twenty-nine
thousand (29,000) but less than thirty-one thousand (31,000) to
increase its levy in excess of the limitations established under
section 3 of this chapter if:
(A) an appeal was granted to the city under this section to
reallocate property tax replacement credits under IC 6-3.5-1.1
in 1998, 1999, and 2000; and
(B) the increase has been approved by the legislative body of
the city, and the legislative body of the city has by resolution
determined that the increase is necessary to pay normal
operating expenses.
The maximum amount of the increase is equal to the amount of
property tax replacement credits under IC 6-3.5-1.1 that the city
petitioned under this section to have reallocated in 2001 for a
purpose other than property tax relief.
(13) A levy increase may be granted under this subdivision only
for property taxes first due and payable after December 31, 2009.
2008. Permission to a civil taxing unit to increase its levy in
excess of the limitations established under section 3 of this
chapter if the civil taxing unit cannot carry out its governmental
functions for an ensuing calendar year under the levy limitations
imposed by section 3 of this chapter due to a natural disaster,
an accident, or another unanticipated emergency.
SOURCE: IC 6-1.1-18.5-13.6; (08)CC100108.181. -->
SECTION 181. IC 6-1.1-18.5-13.6, AS AMENDED BY
P.L.224-2007, SECTION 27, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 13.6. A levy increase
may not be granted under this section for property taxes first due and
payable after December 31,
2009. 2008. For an appeal filed under
section 12 of this chapter, the local government tax control board may
recommend that the department of local government finance give
permission to a county to increase its levy in excess of the limitations
established under section 3 of this chapter if the local government tax
control board finds that the county needs the increase to pay for:
(1) a new voting system; or
(2) the expansion or upgrade of an existing voting system;
under IC 3-11-6.
SOURCE: IC 6-1.1-18.5-14; (08)CC100108.182. -->
SECTION 182. IC 6-1.1-18.5-14, AS AMENDED BY
P.L.224-2007, SECTION 28, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 14. (a) The local
government tax control board (before January 1, 2009) or the county
board of tax and capital projects review (after December 31, 2008) may
recommend to the department of local government finance a correction
of any advertising error, mathematical error, or error in data made at
the local level for any calendar year that affects the determination of
the limitations established by section 3 of this chapter or the tax rate or
levy of a civil taxing unit. The department of local government finance
may on its own initiative correct such an advertising error,
mathematical error, or error in data for any civil taxing unit.
(b) A correction made under subsection (a) for a prior calendar year
shall be applied to the civil taxing unit's levy limitations, rate, and levy
for the ensuing calendar year to offset any cumulative effect that the
error caused in the determination of the civil taxing unit's levy
limitations, rate, or levy for the ensuing calendar year.
SOURCE: IC 6-1.1-18.5-15; (08)CC100108.183. -->
SECTION 183. IC 6-1.1-18.5-15, AS AMENDED BY
P.L.224-2007, SECTION 29, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 15. (a) The
department of local government finance, upon receiving a
recommendation made under section 13 or 14 of this chapter, shall
enter an order adopting, rejecting, or adopting in part and rejecting in
part the recommendation of the local government tax control board.
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008).
(b) A civil taxing unit may petition for judicial review of the final
determination of made by the department of local government finance
under subsection (a) The action must be taken to the tax court under
IC 6-1.1-15 in the same manner that an action is taken to appeal a final
determination of the Indiana board. The petition must be filed in the tax
court not more than forty-five (45) days after the department enters its
order under subsection (a).
SOURCE: IC 6-1.1-18.5-16; (08)CC100108.184. -->
SECTION 184. IC 6-1.1-18.5-16, AS AMENDED BY
P.L.224-2007, SECTION 30, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 16. (a) A civil
taxing unit may request permission from the local government tax
control board (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008) to impose an ad
valorem property tax levy that exceeds the limits imposed by section 3
of this chapter if:
(1) the civil taxing unit experienced a property tax revenue
shortfall that resulted from erroneous assessed valuation figures
being provided to the civil taxing unit;
(2) the erroneous assessed valuation figures were used by the civil
taxing unit in determining its total property tax rate; and
(3) the error in the assessed valuation figures was found after the
civil taxing unit's property tax levy resulting from that total rate
was finally approved by the department of local government
finance.
(b) A civil taxing unit may request permission from the local
government tax control board (before January 1, 2009) or the county
board of tax and capital projects review (after December 31, 2008) to
impose an ad valorem property tax levy that exceeds the limits imposed
by section 3 of this chapter if the civil taxing unit experienced a
property tax revenue shortfall because of the payment of refunds that
resulted from appeals under this article and IC 6-1.5.
(c) If the local government tax control board (before January 1,
2009) or the county board of tax and capital projects review (after
December 31, 2008) determines that a shortfall described in subsection
(a) or (b) has occurred, it shall recommend to the department of local
government finance that the civil taxing unit be allowed to impose a
property tax levy exceeding the limit imposed by section 3 of this
chapter, and the department may adopt such recommendation.
However, the maximum amount by which the civil taxing unit's levy
may be increased over the limits imposed by section 3 of this chapter
equals the remainder of the civil taxing unit's property tax levy for the
particular calendar year as finally approved by the department of local
government finance minus the actual property tax levy collected by the
civil taxing unit for that particular calendar year.
(d) Any property taxes collected by a civil taxing unit over the limits
imposed by section 3 of this chapter under the authority of this section
may not be treated as a part of the civil taxing unit's maximum
permissible ad valorem property tax levy for purposes of determining
its maximum permissible ad valorem property tax levy for future years.
(e) If the department of local government finance authorizes an
excess tax levy under this section, it shall take appropriate steps to
insure that the proceeds are first used to repay any loan made to the
civil taxing unit for the purpose of meeting its current expenses.
SOURCE: IC 6-1.1-19-1; (08)CC100108.185. -->
SECTION 185. IC 6-1.1-19-1, AS AMENDED BY P.L.2-2006,
SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 1. The following definitions apply
throughout this chapter:
(1) "Appeal" refers to an appeal taken to the department of local
government finance by or in respect of a school corporation under
any of the following:
(A) IC 6-1.1-17.
(B) This chapter.
(C) IC 20-45.
(D) IC 20-46.
(B) IC 20-43.
(2) "Tax control board" means the school property tax control
board established by section 4.1 of this chapter.
SOURCE: IC 6-1.1-19-3; (08)CC100108.186. -->
SECTION 186. IC 6-1.1-19-3, AS AMENDED BY P.L.2-2006,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 3. (a) When an appeal is taken to the
department of local government finance, the department may exercise
the powers described in IC 6-1.1-17 to revise, change, or increase the
budget, tax levy, or tax rate of the appellant school corporation. subject
to this chapter, IC 20-45, and IC 20-46.
(b) The department of local government finance may not exercise
any of the powers described in subsection (a) until it receives,
regarding the appellant school corporation's budget, tax levy, or tax
rate, the recommendation of the tax control board.
SOURCE: IC 6-1.1-20-1; (08)CC100108.187. -->
SECTION 187. IC 6-1.1-20-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. For purposes of this
chapter, the term "bonds" means any bonds or other evidences of
indebtedness payable from property taxes, for a controlled project, but
does not include:
(1) notes representing loans under IC 36-2-6-18, IC 36-3-4-22,
IC 36-4-6-20, or IC 36-5-2-11 which are payable within five (5)
years after issuance;
(2) warrants representing temporary loans which are payable out
of taxes levied and in the course of collection;
(3) a lease;
(4) obligations; or
(5) funding, refunding, or judgment funding bonds of political
subdivisions.
SOURCE: IC 6-1.1-20-1.1; (08)CC100108.188. -->
SECTION 188. IC 6-1.1-20-1.1, AS AMENDED BY P.L.2-2006,
SECTION 51, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1.1. As used in this chapter, "controlled project"
means any project financed by bonds or a lease, except for the
following:
(1) A project for which the political subdivision reasonably
expects to pay:
(A) debt service; or
(B) lease rentals;
from funds other than property taxes that are exempt from the
levy limitations of IC 6-1.1-18.5 or
(before January 1, 2009)
IC 20-45-3. A project is not a controlled project even though the
political subdivision has pledged to levy property taxes to pay the
debt service or lease rentals if those other funds are insufficient.
(2) A project that will not cost the political subdivision more than
the lesser of the following:
(A) Two
million dollars ($2,000,000).
(B) An amount equal to one percent (1%) of the total gross
assessed value of property within the political subdivision
on the last assessment date, if that amount is at least one
million dollars ($1,000,000).
(3) A project that is being refinanced for the purpose of providing
gross or net present value savings to taxpayers.
(4) A project for which bonds were issued or leases were entered
into before January 1, 1996, or where the state board of tax
commissioners has approved the issuance of bonds or the
execution of leases before January 1, 1996.
(5) A project that is required by a court order holding that a
federal law mandates the project.
(6) A project that:
(A) is in response to:
(i) a natural disaster;
(ii) an accident; or
(iii) an emergency;
in the political subdivision that makes a building or facility
unavailable for its intended use; and
(B) is approved by the county council of each county in
which the political subdivision is located.
(7) A project that was not a controlled project under this
section as in effect on June 30, 2008, and for which:
(A) the bonds or lease for the project were issued or
entered into before July 1, 2008; or
(B) the issuance of the bonds or the execution of the lease
for the project was approved by the department of local
government finance before July 1, 2008.
SOURCE: IC 6-1.1-20-1.3; (08)CC100108.189. -->
SECTION 189. IC 6-1.1-20-1.3, AS AMENDED BY P.L.2-2006,
SECTION 53, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1.3. As used in this chapter, "lease" means a lease
by a political subdivision of any controlled project with lease rentals
payable from property taxes that are exempt from the levy limitations
of IC 6-1.1-18.5 or (before January 1, 2009) IC 20-45-3.
SOURCE: IC 6-1.1-20-1.9; (08)CC100108.190. -->
SECTION 190. IC 6-1.1-20-1.9, AS ADDED BY P.L.219-2007,
SECTION 59, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1.9. As used in this chapter, "registered voter"
means the following:
(1) In the case of a petition under section 3.1 of this chapter to
initiate a petition and remonstrance process, an individual who is
registered to vote in the political subdivision on the date the
proper officers of the political subdivision publish notice under
section 3.1(2) 3.1(b)(2) of this chapter of a preliminary
determination by the political subdivision to issue bonds or enter
into a lease.
(2) In the case of:
(A) a petition under section 3.2 of this chapter in favor of the
proposed debt service or lease payments; or
(B) a remonstrance under section 3.2 of this chapter against
the proposed debt service or lease payments;
an individual who is registered to vote in the political subdivision
on the date that is thirty (30) days after the notice of the
applicability of the petition and remonstrance process is published
under section 3.2(1) 3.2(b)(1) of this chapter.
(3) In the case of a public question held under section 3.6 of
this chapter, an individual who is registered to vote in the
political subdivision on the date that is thirty (30) days before
the date of the election in which the public question will be
held.
SOURCE: IC 6-1.1-20-3.1; (08)CC100108.191. -->
SECTION 191. IC 6-1.1-20-3.1, AS AMENDED BY P.L.219-2007,
SECTION 60, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 3.1.
(a) This section applies only to the
following:
(1) A controlled project (as defined in section 1.1 of this
chapter as in effect June 30, 2008) for which the proper
officers of a political subdivision make a preliminary
determination in the manner described in subsection (b)
before July 1, 2008.
(2) An elementary school building, middle school building, or
other school building for academic instruction that:
(A) is a controlled project;
(B) will be used for any combination of kindergarten
through grade 8;
(C) will not be used for any combination of grade 9
through grade 12; and
(D) will not cost more than ten million dollars
($10,000,000).
(3) A high school building or other school building for
academic instruction that:
(A) is a controlled project;
(B) will be used for any combination of grade 9 through
grade 12;
(C) will not be used for any combination of kindergarten
through grade 8; and
(D) will not cost more than twenty million dollars
($20,000,000).
(4) Any other controlled project that:
(A) is not a controlled project described in subdivision (1),
(2), or (3); and
(B) will not cost the political subdivision more than the
lesser of the following:
(i) Twelve million dollars ($12,000,000).
(ii) An amount equal to one percent (1%) of the total
gross assessed value of property within the political
subdivision on the last assessment date, if that amount is
at least one million dollars ($1,000,000).
(b) A political subdivision may not impose property taxes to pay
debt service on bonds or lease rentals on a lease for a controlled
project without completing the following procedures:
(1) The proper officers of a political subdivision shall:
(A) publish notice in accordance with IC 5-3-1; and
(B) send notice by first class mail to any organization that
delivers to the officers, before January 1 of that year, an annual
written request for such notices;
of any meeting to consider adoption of a resolution or an
ordinance making a preliminary determination to issue bonds or
enter into a lease and shall conduct a public hearing on a
preliminary determination before adoption of the resolution or
ordinance.
(2) When the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease for
a controlled project, the officers shall give notice of the
preliminary determination by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the organizations described in
subdivision (1)(B).
(3) A notice under subdivision (2) of the preliminary
determination of the political subdivision to issue bonds or enter
into a lease
for a controlled project must include the following
information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or the
maximum lease rental for the lease.
(C) The estimated interest rates that will be paid and the total
interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that any owners of real property within the
political subdivision or registered voters residing within the
political subdivision who want to initiate a petition and
remonstrance process against the proposed debt service or
lease payments must file a petition that complies with
subdivisions (4) and (5) not later than thirty (30) days after
publication in accordance with IC 5-3-1.
(F) With respect to bonds issued or a lease entered into to
open:
(i) a new school facility; or
(ii) an existing facility that has not been used for at least
three (3) years and that is being reopened to provide
additional classroom space;
the estimated costs the school corporation expects to incur
annually to operate the facility.
(G) A statement of whether the school corporation expects to
appeal for a new facility adjustment (as defined in
IC 20-45-1-16
before January 1, 2009) for an increased
maximum permissible tuition support levy to pay the estimated
costs described in clause (F).
(H) The political subdivision's current debt service levy
and rate and the estimated increase to the political
subdivision's debt service levy and rate that will result if
the political subdivision issues the bonds or enters into the
lease.
(4) After notice is given, a petition requesting the application of
a petition and remonstrance process may be filed by the lesser of:
(A) one hundred (100) persons who are either owners of real
property within the political subdivision or registered voters
residing within the political subdivision; or
(B) five percent (5%) of the registered voters residing within
the political subdivision.
(5) The state board of accounts shall design and, upon request by
the county voter registration office, deliver to the county voter
registration office or the county voter registration office's
designated printer the petition forms to be used solely in the
petition process described in this section. The county voter
registration office shall issue to an owner or owners of real
property within the political subdivision or a registered voter
residing within the political subdivision the number of petition
forms requested by the owner or owners or the registered voter.
Each form must be accompanied by instructions detailing the
requirements that:
(A) the carrier and signers must be owners of real property or
registered voters;
(B) the carrier must be a signatory on at least one (1) petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identify themselves
as owners of real property or registered voters and may be
allowed to pick up additional copies to distribute to other property
owners or registered voters. Each person signing a petition must
indicate whether the person is signing the petition as a registered
voter within the political subdivision or is signing the petition as
the owner of real property within the political subdivision. A
person who signs a petition as a registered voter must indicate the
address at which the person is registered to vote. A person who
signs a petition as a real property owner must indicate the address
of the real property owned by the person in the political
subdivision.
(6) Each petition must be verified under oath by at least one (1)
qualified petitioner in a manner prescribed by the state board of
accounts before the petition is filed with the county voter
registration office under subdivision (7).
(7) Each petition must be filed with the county voter registration
office not more than thirty (30) days after publication under
subdivision (2) of the notice of the preliminary determination.
(8) The county voter registration office shall determine whether
each person who signed the petition is a registered voter. The
county voter registration office shall not more than fifteen (15)
business days after receiving a petition forward a copy of the
petition to the county auditor. Not more than ten (10) business
days after receiving the copy of the petition, the county auditor
shall provide to the county voter registration office a statement
verifying:
(A) whether a person who signed the petition as a registered
voter but is not a registered voter, as determined by the county
voter registration office, is the owner of real property in the
political subdivision; and
(B) whether a person who signed the petition as an owner of
real property within the political subdivision does in fact own
real property within the political subdivision.
(9) The county voter registration office shall not more than ten
(10) business days after receiving the statement from the county
auditor under subdivision (8) make the final determination of the
number of petitioners that are registered voters in the political
subdivision and, based on the statement provided by the county
auditor, the number of petitioners that own real property within
the political subdivision. Whenever the name of an individual
who signs a petition form as a registered voter contains a minor
variation from the name of the registered voter as set forth in the
records of the county voter registration office, the signature is
presumed to be valid, and there is a presumption that the
individual is entitled to sign the petition under this section. Except
as otherwise provided in this chapter, in determining whether an
individual is a registered voter, the county voter registration office
shall apply the requirements and procedures used under IC 3 to
determine whether a person is a registered voter for purposes of
voting in an election governed by IC 3. However, an individual is
not required to comply with the provisions concerning providing
proof of identification to be considered a registered voter for
purposes of this chapter. A person is entitled to sign a petition
only one (1) time in a particular petition and remonstrance
process under this chapter, regardless of whether the person owns
more than one (1) parcel of real property within the subdivision
and regardless of whether the person is both a registered voter in
the political subdivision and the owner of real property within the
political subdivision. Notwithstanding any other provision of this
section, if a petition is presented to the county voter registration
office within thirty-five (35) days before an election, the county
voter registration office may defer acting on the petition, and the
time requirements under this section for action by the county
voter registration office do not begin to run until five (5) days
after the date of the election.
(10) The county voter registration office must file a certificate and
each petition with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the issuance of
the bonds or the execution of a lease, if the political
subdivision is not a township;
within thirty-five (35) business days of the filing of the petition
requesting a petition and remonstrance process. The certificate
must state the number of petitioners that are owners of real
property within the political subdivision and the number of
petitioners who are registered voters residing within the political
subdivision.
If a sufficient petition requesting a petition and remonstrance process
is not filed by owners of real property or registered voters as set forth
in this section, the political subdivision may issue bonds or enter into
a lease by following the provisions of law relating to the bonds to be
issued or lease to be entered into.
SOURCE: IC 6-1.1-20-3.2; (08)CC100108.192. -->
SECTION 192. IC 6-1.1-20-3.2, AS AMENDED HEA1137-2008,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 3.2.
(a) This section applies only to controlled
projects described in section 3.1(a) of this chapter.
(b) If a sufficient petition requesting the application of a petition
and remonstrance process has been filed as set forth in section 3.1 of
this chapter, a political subdivision may not impose property taxes to
pay debt service on bonds or lease rentals on a lease for a controlled
project without completing the following procedures:
(1) The proper officers of the political subdivision shall give
notice of the applicability of the petition and remonstrance
process by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the organizations described in section
3.1(1)(B) 3.1(b)(1)(B) of this chapter.
A notice under this subdivision must include a statement that any
owners of real property within the political subdivision or
registered voters residing within the political subdivision who
want to petition in favor of or remonstrate against the proposed
debt service or lease payments must file petitions and
remonstrances in compliance with subdivisions (2) through (4)
not earlier than thirty (30) days or later than sixty (60) days after
publication in accordance with IC 5-3-1.
(2) Not earlier than thirty (30) days or later than sixty (60) days
after the notice under subdivision (1) is given:
(A) petitions (described in subdivision (3)) in favor of the
bonds or lease; and
(B) remonstrances (described in subdivision (3)) against the
bonds or lease;
may be filed by an owner or owners of real property within the
political subdivision or a registered voter residing within the
political subdivision. Each signature on a petition must be dated,
and the date of signature may not be before the date on which the
petition and remonstrance forms may be issued under subdivision
(3). A petition described in clause (A) or a remonstrance
described in clause (B) must be verified in compliance with
subdivision (4) before the petition or remonstrance is filed with
the county voter registration office under subdivision (4).
(3) The state board of accounts shall design and, upon request by
the county voter registration office, deliver to the county voter
registration office or the county voter registration office's
designated printer the petition and remonstrance forms to be used
solely in the petition and remonstrance process described in this
section. The county voter registration office shall issue to an
owner or owners of real property within the political subdivision
or a registered voter residing within the political subdivision the
number of petition or remonstrance forms requested by the owner
or owners or the registered voter. Each form must be
accompanied by instructions detailing the requirements that:
(A) the carrier and signers must be owners of real property or
registered voters;
(B) the carrier must be a signatory on at least one (1) petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature;
(D) govern the closing date for the petition and remonstrance
period; and
(E) apply to the carrier under section 10 of this chapter.
Persons requesting forms may be required to identify themselves
as owners of real property or registered voters and may be
allowed to pick up additional copies to distribute to other property
owners or registered voters. Each person signing a petition or
remonstrance must indicate whether the person is signing the
petition or remonstrance as a registered voter within the political
subdivision or is signing the petition or remonstrance as the
owner of real property within the political subdivision. A person
who signs a petition or remonstrance as a registered voter must
indicate the address at which the person is registered to vote. A
person who signs a petition or remonstrance as a real property
owner must indicate the address of the real property owned by the
person in the political subdivision. The county voter registration
office may not issue a petition or remonstrance form earlier than
twenty-nine (29) days after the notice is given under subdivision
(1). The county voter registration office shall certify the date of
issuance on each petition or remonstrance form that is distributed
under this subdivision.
(4) The petitions and remonstrances must be verified in the
manner prescribed by the state board of accounts and filed with
the county voter registration office within the sixty (60) day
period described in subdivision (2) in the manner set forth in
section 3.1 of this chapter relating to requests for a petition and
remonstrance process.
(5) The county voter registration office shall determine whether
each person who signed the petition or remonstrance is a
registered voter. The county voter registration office shall not
more than fifteen (15) business days after receiving a petition or
remonstrance forward a copy of the petition or remonstrance to
the county auditor. Not more than ten (10) business days after
receiving the copy of the petition or remonstrance, the county
auditor shall provide to the county voter registration office a
statement verifying:
(A) whether a person who signed the petition or remonstrance
as a registered voter but is not a registered voter, as
determined by the county voter registration office, is the owner
of real property in the political subdivision; and
(B) whether a person who signed the petition or remonstrance
as an owner of real property within the political subdivision
does in fact own real property within the political subdivision.
(6) The county voter registration office shall not more than ten
(10) business days after receiving the statement from the county
auditor under subdivision (5) make the final determination of:
(A) the number of registered voters in the political subdivision
that signed a petition and, based on the statement provided by
the county auditor, the number of owners of real property
within the political subdivision that signed a petition; and
(B) the number of registered voters in the political subdivision
that signed a remonstrance and, based on the statement
provided by the county auditor, the number of owners of real
property within the political subdivision that signed a
remonstrance.
Whenever the name of an individual who signs a petition or
remonstrance as a registered voter contains a minor variation from
the name of the registered voter as set forth in the records of the
county voter registration office, the signature is presumed to be
valid, and there is a presumption that the individual is entitled to
sign the petition or remonstrance under this section. Except as
otherwise provided in this chapter, in determining whether an
individual is a registered voter, the county voter registration office
shall apply the requirements and procedures used under IC 3 to
determine whether a person is a registered voter for purposes of
voting in an election governed by IC 3. However, an individual is
not required to comply with the provisions concerning providing
proof of identification to be considered a registered voter for
purposes of this chapter. A person is entitled to sign a petition or
remonstrance only one (1) time in a particular petition and
remonstrance process under this chapter, regardless of whether
the person owns more than one (1) parcel of real property within
the subdivision and regardless of whether the person is both a
registered voter in the political subdivision and the owner of real
property within the political subdivision. Notwithstanding any
other provision of this section, if a petition or remonstrance is
presented to the county voter registration office within thirty-five
(35) days before an election, the county voter registration office
may defer acting on the petition or remonstrance, and the time
requirements under this section for action by the county voter
registration office do not begin to run until five (5) days after the
date of the election.
(7) The county voter registration office must file a certificate and
the petition or remonstrance with the body of the political
subdivision charged with issuing bonds or entering into leases
within thirty-five (35) business days of the filing of a petition or
remonstrance under subdivision (4), whichever applies,
containing ten thousand (10,000) signatures or less. The county
voter registration office may take an additional five (5) days to
review and certify the petition or remonstrance for each additional
five thousand (5,000) signatures up to a maximum of sixty (60)
days. The certificate must state the number of petitioners and
remonstrators that are owners of real property within the political
subdivision and the number of petitioners who are registered
voters residing within the political subdivision.
(8) If a greater number of persons who are either owners of real
property within the political subdivision or registered voters
residing within the political subdivision sign a remonstrance than
the number that signed a petition, the bonds petitioned for may
not be issued or the lease petitioned for may not be entered into.
The proper officers of the political subdivision may not make a
preliminary determination to issue bonds or enter into a lease for
the controlled project defeated by the petition and remonstrance
process under this section or any other controlled project that is
not substantially different within one (1) year after the date of the
county voter registration office's certificate under subdivision (7).
Withdrawal of a petition carries the same consequences as a
defeat of the petition.
(9) After a political subdivision has gone through the petition and
remonstrance process set forth in this section, the political
subdivision is not required to follow any other remonstrance or
objection procedures under any other law (including section 5 of
this chapter) relating to bonds or leases designed to protect
owners of real property within the political subdivision from the
imposition of property taxes to pay debt service or lease rentals.
However, the political subdivision must still receive the approval
of the department of local government finance if required by:
(A) IC 6-1.1-18.5-8; or
(B) IC 20-46-7-8, IC 20-46-7-9, and IC 20-46-7-10.
SOURCE: IC 6-1.1-20-3.5; (08)CC100108.193. -->
SECTION 193. IC 6-1.1-20-3.5 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]:
Sec. 3.5. (a) This section applies only
to a controlled project that meets the following conditions:
(1) The controlled project is described in one (1) of the
following categories:
(A) An elementary school building, middle school building,
or other school building for academic instruction that:
(i) will be used for any combination of kindergarten
through grade 8;
(ii) will not be used for any combination of grade 9
through grade 12; and
(iii) will cost more than ten million dollars ($10,000,000).
(B) A high school building or other school building for
academic instruction that:
(i) will be used for any combination of grade 9 through
grade 12;
(ii) will not be used for any combination of kindergarten
through grade 8; and
(iii) will cost more than twenty million dollars
($20,000,000).
(C) Any other controlled project that:
(i) is not a controlled project described in clause (A) or
(B); and
(ii) will cost the political subdivision more than the lesser
of twelve million dollars ($12,000,000) or an amount
equal to one percent (1%) of the total gross assessed
value of property within the political subdivision on the
last assessment date (if that amount is at least one million
dollars ($1,000,000)).
(2) The proper officers of the political subdivision make a
preliminary determination after June 30, 2008, in the manner
described in subsection (b) to issue bonds or enter into a lease
for the controlled project.
(b) A political subdivision may not impose property taxes to pay
debt service on bonds or lease rentals on a lease for a controlled
project without completing the following procedures:
(1) The proper officers of a political subdivision shall publish
notice in accordance with IC 5-3-1 and send notice by first
class mail to any organization that delivers to the officers,
before January 1 of that year, an annual written request for
notices of any meeting to consider the adoption of an
ordinance or a resolution making a preliminary
determination to issue bonds or enter into a lease and shall
conduct a public hearing on the preliminary determination
before adoption of the ordinance or resolution. The political
subdivision must make the following information available to
the public at the public hearing on the preliminary
determination, in addition to any other information required
by law:
(A) The result of the political subdivision's current and
projected annual debt service payments divided by the net
assessed value of taxable property within the political
subdivision.
(B) The result of:
(i) the sum of the political subdivision's outstanding long
term debt plus the outstanding long term debt of other
taxing units that include any of the territory of the
political subdivision; divided by
(ii) the net assessed value of taxable property within the
political subdivision.
(2) If the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease,
the officers shall give notice of the preliminary determination
by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the organizations described in
subdivision (1).
(3) A notice under subdivision (2) of the preliminary
determination of the political subdivision to issue bonds or
enter into a lease must include the following information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or the
maximum lease rental for the lease.
(C) The estimated interest rates that will be paid and the
total interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that the proposed debt service or lease
payments must be approved in an election on a local public
question held under section 3.6 of this chapter.
(F) With respect to bonds issued or a lease entered into to
open:
(i) a new school facility; or
(ii) an existing facility that has not been used for at least
three (3) years and that is being reopened to provide
additional classroom space;
the estimated costs the school corporation expects to
annually incur to operate the facility.
(G) The political subdivision's current debt service levy
and rate and the estimated increase to the political
subdivision's debt service levy and rate that will result if
the political subdivision issues the bonds or enters into the
lease.
(4) After notice is given, a petition requesting the application
of the local public question process under section 3.6 of this
chapter may be filed by the lesser of:
(A) one hundred (100) persons who are either owners of
real property within the political subdivision or registered
voters residing within the political subdivision; or
(B) five percent (5%) of the registered voters residing
within the political subdivision.
(5) The state board of accounts shall design and, upon request
by the county voter registration office, deliver to the county
voter registration office or the county voter registration
office's designated printer the petition forms to be used solely
in the petition process described in this section. The county
voter registration office shall issue to an owner or owners of
real property within the political subdivision or a registered
voter residing within the political subdivision the number of
petition forms requested by the owner or owners or the
registered voter. Each form must be accompanied by
instructions detailing the requirements that:
(A) the carrier and signers must be owners of real
property or registered voters;
(B) the carrier must be a signatory on at least one (1)
petition;
(C) after the signatures have been collected, the carrier
must swear or affirm before a notary public that the
carrier witnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identify
themselves as owners of real property or registered voters and
may be allowed to pick up additional copies to distribute to
other property owners or registered voters. Each person
signing a petition must indicate whether the person is signing
the petition as a registered voter within the political
subdivision or is signing the petition as the owner of real
property within the political subdivision. A person who signs
a petition as a registered voter must indicate the address at
which the person is registered to vote. A person who signs a
petition as a real property owner must indicate the address of
the real property owned by the person in the political
subdivision.
(6) Each petition must be verified under oath by at least one
(1) qualified petitioner in a manner prescribed by the state
board of accounts before the petition is filed with the county
voter registration office under subdivision (7).
(7) Each petition must be filed with the county voter
registration office not more than thirty (30) days after
publication under subdivision (2) of the notice of the
preliminary determination.
(8) The county voter registration office shall determine
whether each person who signed the petition is a registered
voter. However, after the county voter registration office has
determined that at least one hundred twenty-five (125)
persons who signed the petition are registered voters within
the political subdivision, the county voter registration office
is not required to verify whether the remaining persons who
signed the petition are registered voters. If the county voter
registration office does not determine that at least one
hundred twenty-five (125) persons who signed the petition are
registered voters, the county voter registration office, not
more than fifteen (15) business days after receiving a petition,
shall forward a copy of the petition to the county auditor. Not
more than ten (10) business days after receiving the copy of
the petition, the county auditor shall provide to the county
voter registration office a statement verifying:
(A) whether a person who signed the petition as a
registered voter but is not a registered voter, as
determined by the county voter registration office, is the
owner of real property in the political subdivision; and
(B) whether a person who signed the petition as an owner
of real property within the political subdivision does in fact
own real property within the political subdivision.
(9) The county voter registration office, not more than ten
(10) business days after determining that at least one hundred
twenty-five (125) persons who signed the petition are
registered voters or after receiving the statement from the
county auditor under subdivision (8) (as applicable), shall
make the final determination of whether a sufficient number
of persons have signed the petition. Whenever the name of an
individual who signs a petition form as a registered voter
contains a minor variation from the name of the registered
voter as set forth in the records of the county voter
registration office, the signature is presumed to be valid, and
there is a presumption that the individual is entitled to sign
the petition under this section. Except as otherwise provided
in this chapter, in determining whether an individual is a
registered voter, the county voter registration office shall
apply the requirements and procedures used under IC 3 to
determine whether a person is a registered voter for purposes
of voting in an election governed by IC 3. However, an
individual is not required to comply with the provisions
concerning providing proof of identification to be considered
a registered voter for purposes of this chapter. A person is
entitled to sign a petition only one (1) time in a particular
referendum process under this chapter, regardless of whether
the person owns more than one (1) parcel of real property
within the political subdivision and regardless of whether the
person is both a registered voter in the political subdivision
and the owner of real property within the political
subdivision. Notwithstanding any other provision of this
section, if a petition is presented to the county voter
registration office within thirty-five (35) days before an
election, the county voter registration office may defer acting
on the petition, and the time requirements under this section
for action by the county voter registration office do not begin
to run until five (5) days after the date of the election.
(10) The county voter registration office must file a certificate
and each petition with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the
issuance of the bonds or the execution of a lease, if the
political subdivision is not a township;
within thirty-five (35) business days of the filing of the petition
requesting the referendum process. The certificate must state
the number of petitioners who are owners of real property
within the political subdivision and the number of petitioners
who are registered voters residing within the political
subdivision.
(11) If a sufficient petition requesting the local public question
process is not filed by owners of real property or registered
voters as set forth in this section, the political subdivision may
issue bonds or enter into a lease by following the provisions of
law relating to the bonds to be issued or lease to be entered
into.
(c) If the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease, the
officers shall provide to the county auditor:
(1) a copy of the notice required by subsection (b)(2); and
(2) any other information the county auditor requires to fulfill
the county auditor's duties under section 3.6 of this chapter.
SOURCE: IC 6-1.1-20-3.6; (08)CC100108.194. -->
SECTION 194. IC 6-1.1-20-3.6 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]:
Sec. 3.6. (a) This section applies only
to a controlled project described in section 3.5(a) of this chapter.
(b) If a sufficient petition requesting the application of the local
public question process has been filed as set forth in section 3.5 of
this chapter, a political subdivision may not impose property taxes
to pay debt service on bonds or lease rentals on a lease for a
controlled project unless the political subdivision's proposed debt
service or lease rental is approved in an election on a local public
question held under this section.
(c) The following question shall be submitted to the voters at the
election conducted under this section:
"Shall ________ (insert the name of the political subdivision)
issue bonds or enter into a lease to finance ___________
(insert the description of the controlled project)?".
(d) The county auditor shall certify the public question
described in subsection (c) under IC 3-10-9-3 to the county election
board of each county in which the political subdivision is located.
After the public question is certified, the public question shall be
placed on the ballot at the next primary election, general election,
or municipal election in which all voters of the political subdivision
are entitled to vote. However, if a primary election, general
election, or municipal election will not be held in the six (6) month
period after the county auditor certifies the public question, the
public question shall be placed on the ballot at a special election to
be held:
(1) not earlier than ninety (90) days; and
(2) not later than one hundred twenty (120) days;
after the public question is certified if the fiscal body of the
political subdivision that wishes to issue the bonds or enter into the
lease requests the public question to be voted on in a special
election. However, in a year in which a general election or
municipal election is held, the public question may be placed on the
ballot at a special election only if the fiscal body of the political
subdivision that requests the special election agrees to pay the costs
of holding the special election. In a year in which a general election
is not held and a municipal election is not held, the fiscal body of
the political subdivision that requests the special election is not
required to pay the costs of holding the special election. The county
election board shall give notice under IC 5-3-1 of a special election
conducted under this subsection. A special election conducted
under this subsection is under the direction of the county election
board. The county election board shall take all steps necessary to
carry out the special election.
(e) The circuit court clerk shall certify the results of the public
question to the following:
(1) The county auditor of each county in which the political
subdivision is located.
(2) The department of local government finance.
(f) Subject to the requirements of IC 6-1.1-18.5-8, the political
subdivision may issue the proposed bonds or enter into the
proposed lease rental if a majority of the voters voting on the
public question vote in favor of the public question.
(g) If a majority of the voters voting on the public question vote
in opposition to the public question, both of the following apply:
(1) The political subdivision may not issue the proposed bonds
or enter into the proposed lease rental.
(2) Another public question under this section on the same or
a substantially similar project may not be submitted to the
voters earlier than one (1) year after the date of the election.
(h) IC 3, to the extent not inconsistent with this section, applies
to an election held under this section.
(i) A political subdivision may not artificially divide a capital
project into multiple capital projects in order to avoid the
requirements of this section and section 3.5 of this chapter.
SOURCE: IC 6-1.1-20-5; (08)CC100108.195. -->
SECTION 195. IC 6-1.1-20-5, AS AMENDED BY P.L.224-2007,
SECTION 33, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 5. (a) When the proper officers of a political
subdivision decide to issue bonds or enter into leases in a total amount
which exceeds five thousand dollars ($5,000), they shall give notice of
the decision by:
(1) posting; and
(2) publication once each week for two (2) weeks.
The notice required by this section shall be posted in three (3) public
places in the political subdivision and published in accordance with
IC 5-3-1-4. The decision to issue bonds may be a preliminary decision.
(b) This subsection does not apply to bonds issued for a controlled
project approved after December 31, 2008, by a county board of tax
and capital projects review under IC 6-1.1-29.5. or lease rental
agreements for which a political subdivision:
(1) after June 30, 2008, makes:
(A) a preliminary determination as described in section 3.1
or 3.5 of this chapter; or
(B) a decision as described in subsection (a); or
(2) in the case of bonds or lease rental agreements not subject
to section 3.1 or 3.5 of this chapter and not subject to
subsection (a), adopts a resolution or ordinance authorizing
the bonds or lease rental agreement after June 30, 2008.
Ten (10) or more taxpayers who will be affected by the proposed
issuance of the bonds and who wish to object to the issuance on the
grounds that it is unnecessary or excessive may file a petition in the
office of the auditor of the county in which the political subdivision is
located. The petition must be filed within fifteen (15) days after the
notice required by subsection (a) is given, and it must contain the
objections of the taxpayers and facts which show that the proposed
issue is unnecessary or excessive. When taxpayers file a petition in the
manner prescribed in this subsection, the county auditor shall
immediately forward a certified copy of the petition and any other
relevant information to the department of local government finance.
SOURCE: IC 6-1.1-20-7; (08)CC100108.196. -->
SECTION 196. IC 6-1.1-20-7, AS AMENDED BY P.L.224-2007,
SECTION 34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 7. (a) This section does not apply to bonds, notes,
or warrants
issued for a controlled project approved after December 31,
2008, by a county board of tax and capital projects review under
IC 6-1.1-29.5. for which a political subdivision:
(1) after June 30, 2008, makes a preliminary determination as
described in section 3.1 or 3.5 of this chapter or a decision as
described in section 5 of this chapter; or
(2) in the case of bonds, notes, or warrants not subject to
section 3.1, 3.5, or 5 of this chapter, adopts a resolution or
ordinance authorizing the bonds, notes, or warrants after
June 30, 2008.
(b) When the proper officers of a political subdivision decide to
issue any bonds, notes, or warrants which will be payable from
property taxes and which will bear interest in excess of eight percent
(8%) per annum, the political subdivision shall submit the matter to the
department of local government finance for review. The department of
local government finance may either approve or disapprove the rate of
interest.
SOURCE: IC 6-1.1-20-7.5; (08)CC100108.197. -->
SECTION 197. IC 6-1.1-20-7.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 7.5. This section applies only
to bonds, leases, and other debt for which a political subdivision:
(1) after June 30, 2008, makes a preliminary determination as
described in section 3.1 or 3.5 of this chapter or a decision as
described in section 5 of this chapter; or
(2) in the case of bonds, leases, or other obligations not subject
to section 3.1, 3.5, or 5 of this chapter, adopts a resolution or
ordinance authorizing the bonds, lease rental agreement, or
other obligations after June 30, 2008.
Notwithstanding any other provision, review by the department of
local government finance and approval by the department of local
government finance are not required before a political subdivision
may issue or enter into bonds, a lease, or any other obligations
payable from ad valorem property taxes.
SOURCE: IC 6-1.1-20-9; (08)CC100108.198. -->
SECTION 198. IC 6-1.1-20-9, AS AMENDED BY P.L.224-2007,
SECTION 35, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. (a) When the proper officers of a political
subdivision decide to issue bonds payable from property taxes to
finance a public improvement or enter into a lease rental agreement
payable from property taxes to finance a public improvement, they
shall adopt an ordinance or resolution which sets forth their
determination to issue the bonds or enter into the lease rental
agreement. Except as provided in subsection (b), the political
subdivision may not advertise for or receive bids for the construction
of the improvement until the expiration of: the latter of:
(1) the time period within which taxpayers may file a petition:
(A) for review of or a remonstrance against the proposed issue
or lease, in the case of a proposed issue or lease that is
subject to section 3.1 of this chapter; or
(B) to initiate the local public question process, in the case
of a proposed issue or lease that is subject to section 3.5 of
this chapter; or
(2) the time period during which a petition for review of the
proposed issue or lease is pending before the department of local
government finance (before January 1, 2009) or the county board
of tax and capital projects review (after December 31, 2008). (in
the case of bonds or a lease for which a petition for review
may be filed with the department of local government
finance).
(b) This subsection applies before January 1, 2009. does not apply
to bonds or lease rental agreements for which a political
subdivision:
(1) after June 30, 2008, makes:
(A) a preliminary determination as described in section 3.1
or 3.5 of this chapter; or
(B) a decision as described in section 5 of this chapter; or
(2) in the case of bonds or lease rental agreements not subject
to section 3.1 or 3.5 of this chapter and not subject to section
5 of this chapter, adopts a resolution or ordinance authorizing
the bonds or lease rental agreement after June 30, 2008.
When a petition for review of a proposed issue is pending before the
department of local government finance, the department may order the
political subdivision to advertise for and receive bids for the
construction of the public improvement. When the department of local
government finance issues such an order, the political subdivision shall
file a bid report with the department within five (5) days after the bids
are received, and the department shall render a final decision on the
proposed issue within fifteen (15) days after it receives the bid report.
Notwithstanding the provisions of this subsection, a political
subdivision may not enter into a contract for the construction of a
public improvement while a petition for review of the bond issue which
is to finance the improvement is pending before the department of local
government finance.
(c) This subsection applies after December 31, 2008. When a
petition for review of a proposed issue is pending before the county
board of tax and capital projects review, the board may order the
political subdivision to advertise for and receive bids for the
construction of the public improvement. When the county board of tax
and capital projects review issues such an order, the political
subdivision shall file a bid report with the board within five (5) days
after the bids are received, and the board shall render a final decision
on the proposed issue within fifteen (15) days after it receives the bid
report. Notwithstanding the provisions of this subsection, a political
subdivision may not enter into a contract for the construction of a
public improvement while a petition for review of the bond issue that
is to finance the improvement is pending before the county board of tax
and capital projects review.
SOURCE: IC 6-1.1-20-10; (08)CC100108.199. -->
SECTION 199. IC 6-1.1-20-10, AS AMENDED BY P.L.162-2006,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 10. (a) This section applies to a political
subdivision that adopts an ordinance or a resolution making a
preliminary determination to issue bonds or enter into a lease. During
the period commencing with the adoption of the ordinance or
resolution and, if a petition and remonstrance process is commenced
under section 3.2 of this chapter, continuing through the sixty (60) day
period commencing with the notice under section
3.2(1) 3.2(b)(1) of
this chapter, the political subdivision seeking to issue bonds or enter
into a lease for the proposed controlled project may not promote a
position on the petition or remonstrance by doing any of the following:
(1) Allowing facilities or equipment, including mail and
messaging systems, owned by the political subdivision to be used
for public relations purposes to promote a position on the petition
or remonstrance, unless equal access to the facilities or equipment
is given to persons with a position opposite to that of the political
subdivision.
(2) Making an expenditure of money from a fund controlled by
the political subdivision to promote a position on the petition or
remonstrance or to pay for the gathering of signatures on a
petition or remonstrance. This subdivision does not prohibit a
political subdivision from making an expenditure of money to an
attorney, an architect, registered professional engineer, a
construction manager, or a financial adviser for professional
services provided with respect to a controlled project.
(3) Using an employee to promote a position on the petition or
remonstrance during the employee's normal working hours or paid
overtime, or otherwise compelling an employee to promote a
position on the petition or remonstrance at any time.
(4) In the case of a school corporation, promoting a position on a
petition or remonstrance by:
(A) using students to transport written materials to their
residences or in any way directly involving students in a
school organized promotion of a position; or
(B) including a statement within another communication sent
to the students' residences.
However, this section does not prohibit an employee of the political
subdivision from carrying out duties with respect to a petition or
remonstrance that are part of the normal and regular conduct of the
employee's office or agency.
(b) A person may not solicit or collect signatures for a petition or
remonstrance on property owned or controlled by the political
subdivision.
(c) The staff and employees of a school corporation may not
personally identify a student as the child of a parent or guardian who
supports or opposes a petition or remonstrance.
(d) A person or an organization that has a contract or arrangement
(whether formal or informal) with a school corporation for the use of
any of the school corporation's facilities may not spend any money to
promote a position on the petition or remonstrance. A person or an
organization that violates this subsection commits a Class A infraction.
(e) An attorney, an architect, registered professional engineer, a
construction manager, or a financial adviser for professional services
provided with respect to a controlled project may not spend any money
to promote a position on the petition or remonstrance. A person who
violates this subsection:
(1) commits a Class A infraction; and
(2) is barred from performing any services with respect to the
controlled project.
SOURCE: IC 6-1.1-20-10.1; (08)CC100108.200. -->
SECTION 200. IC 6-1.1-20-10.1 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]:
Sec. 10.1. (a) This section applies only
to a political subdivision that, after June 30, 2008, adopts an
ordinance or a resolution making a preliminary determination to
issue bonds or enter into a lease subject to sections 3.5 and 3.6 of
this chapter.
(b) During the period beginning with the adoption of the
ordinance or resolution and continuing through the day on which
a local public question is submitted to the voters of the political
subdivision under section 3.6 of this chapter, the political
subdivision seeking to issue bonds or enter into a lease for the
proposed controlled project may not promote a position on the
local public question by doing any of the following:
(1) Allowing facilities or equipment, including mail and
messaging systems, owned by the political subdivision to be
used for public relations purposes to promote a position on
the local public question, unless equal access to the facilities
or equipment is given to persons with a position opposite to
that of the political subdivision.
(2) Making an expenditure of money from a fund controlled
by the political subdivision to promote a position on the local
public question. This subdivision does not prohibit a political
subdivision from making an expenditure of money to an
attorney, an architect, a registered professional engineer, a
construction manager, or a financial adviser for professional
services provided with respect to a controlled project.
(3) Using an employee to promote a position on the local
public question during the employee's normal working hours
or paid overtime, or otherwise compelling an employee to
promote a position on the local public question at any time.
(4) In the case of a school corporation, promoting a position
on a local public question by:
(A) using students to transport written materials to their
residences or in any way directly involving students in a
school organized promotion of a position; or
(B) including a statement within another communication
sent to the students' residences.
However, this section does not prohibit an employee of the political
subdivision from carrying out duties with respect to a local public
question that are part of the normal and regular conduct of the
employee's office or agency.
(c) The staff and employees of a school corporation may not
personally identify a student as the child of a parent or guardian
who supports or opposes a controlled project subject to a local
public question held under section 3.6 of this chapter.
(d) A person or an organization that has a contract or
arrangement (whether formal or informal) with a school
corporation for the use of any of the school corporation's facilities
may not spend any money to promote a position on a local public
question. A person or an organization that violates this subsection
commits a Class A infraction.
(e) An attorney, an architect, a registered professional engineer,
a construction manager, or a financial adviser for professional
services provided with respect to a controlled project may not
spend any money to promote a position on a local public question.
A person who violates this subsection:
(1) commits a Class A infraction; and
(2) is barred from performing any services with respect to the
controlled project.
SOURCE: IC 6-1.1-20.3-1; (08)CC100108.201. -->
SECTION 201. IC 6-1.1-20.3-1, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 1. As used in this chapter, "circuit breaker
"board" refers to the circuit breaker relief distressed unit appeal board
established by section 4 of this chapter.
SOURCE: IC 6-1.1-20.3-2; (08)CC100108.202. -->
SECTION 202. IC 6-1.1-20.3-2, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. As used in this chapter, "distressed political
subdivision" means a political subdivision that will expects to have the
political subdivision's property tax collections reduced by at least two
five percent (2%) (5%) in a calendar year as a result of the application
of the credit under IC 6-1.1-20.6 for that calendar year.
SOURCE: IC 6-1.1-20.3-4; (08)CC100108.203. -->
SECTION 203. IC 6-1.1-20.3-4, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 4. (a) The circuit breaker relief distressed
unit appeal board is established.
(b) The circuit breaker relief distressed unit appeal board consists
of the following members:
(1) The director of the office of management and budget or the
director's designee. The director or the director's designee shall
serve as chairperson of the circuit breaker relief distressed unit
appeal board.
(2) The commissioner of the department of local government
finance or the commissioner's designee.
(3) The commissioner of the department of state revenue or the
commissioner's designee.
(4) The state examiner of the state board of accounts or the state
examiner's designee.
(5) The following members appointed by the governor:
(A) One (1) member appointed from nominees submitted by
the Indiana Association of Cities and Towns.
(B) One (1) member appointed from nominees submitted by
the Association of Indiana Counties.
(C) One (1) member appointed from nominees submitted by
the Indiana Association of School Superintendents.
A member nominated and appointed under this subdivision must
be an elected official of a political subdivision.
(6) One (1) member appointed by the governor (in addition to
members appointed under subdivision (5)).
(7) One (1) member appointed by the speaker of the house of
representatives. A member appointed under this subdivision
serves a term of four (4) years.
(c) The members appointed under subsection (b)(5) and subsection
(b)(6) serve at the pleasure of the governor.
(d) Each member of the commission is entitled to reimbursement
for:
(1) traveling expenses as provided under IC 4-13-1-4; and
(2) other expenses actually incurred in connection with the
member's duties as provided in the state policies and procedures
established by the Indiana department of administration and
approved by the budget agency.
SOURCE: IC 6-1.1-20.3-5; (08)CC100108.204. -->
SECTION 204. IC 6-1.1-20.3-5, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 5. (a) The department of local government
finance shall provide the circuit breaker board with the staff and
assistance that the circuit breaker board reasonably requires.
(b) The department of local government finance shall provide from
the department's budget funding to support the circuit breaker board's
duties under this chapter.
(c) The circuit breaker board may contract with accountants,
financial experts, and other advisors and consultants as necessary to
carry out the circuit breaker board's duties under this chapter.
SOURCE: IC 6-1.1-20.3-6; (08)CC100108.205. -->
SECTION 205. IC 6-1.1-20.3-6, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 6. (a) For property taxes first due and payable
in 2008 and thereafter, the fiscal body of a county containing a
distressed political subdivision (or the fiscal bodies of two (2) or more
distressed political subdivisions acting jointly) may petition the circuit
breaker board for relief as authorized under this chapter from the
application of the credit under IC 6-1.1-20.6 for a calendar year.
(b) A petition under subsection (a) must include a proposed
financial plan for the distressed political subdivisions in the county.
subdivision. The proposed financial plan must include the following:
(1) Proposed budgets that would enable the distressed political
subdivisions in the county subdivision to cease being a distressed
political subdivisions. subdivision.
(2) Proposed efficiencies, consolidations, cost reductions, uses of
alternative or additional revenues, or other actions that would
enable the distressed political subdivisions in the county
subdivision to cease being a distressed political subdivisions.
subdivision.
(3) Proposed increases, if any, in the percentage thresholds
(specified as a percentage of gross assessed value) at which the
credit under IC 6-1.1-20.6 will apply, including any varying
percentages for different classes of property.
(4) Proposed reductions, if any, to the credits under
IC 6-1.1-20.6 (by percentages), including any varying
percentage reductions for different classes of property.
(c) The circuit breaker board may adopt procedures governing the
timing and required content of a petition under subsection (a).
SOURCE: IC 6-1.1-20.3-7; (08)CC100108.206. -->
SECTION 206. IC 6-1.1-20.3-7, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 7. (a) If the fiscal body of a
county (or the
fiscal bodies of two (2) or more distressed political
subdivisions acting
jointly) subdivision submits a petition under section 6 of this chapter,
the
circuit breaker board shall review the petition and assist in
establishing a financial plan for
the distressed political
subdivisions
in the county. subdivision.
(b) In reviewing a petition submitted under section 6 of this chapter,
the
circuit breaker board:
(1) shall consider:
(A) the proposed financial plan;
(B) comparisons to similarly situated political subdivisions;
(C) the existing revenue and expenditures of political
subdivisions in the county; and
(D) any other factor considered relevant by the circuit breaker
board; and
(2) may establish subcommittees or temporarily appoint
nonvoting members to the circuit breaker board to assist in the
review.
SOURCE: IC 6-1.1-20.3-8; (08)CC100108.207. -->
SECTION 207. IC 6-1.1-20.3-8, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. (a) The circuit breaker board may authorize
relief as provided in subsection (b) from the application of the credit
under IC 6-1.1-20.6 for a calendar year if the governing body of each
political subdivision in the county that is affected by the financial
plan has adopted a resolution agreeing to the terms of the financial
plan.
(b) If the conditions of subsection (a) are satisfied, the circuit
breaker board may, notwithstanding IC 6-1.1-20.6, do either any of the
following:
(1) Increase uniformly in the county the percentage threshold
thresholds (specified as a percentage of gross assessed value) at
which the credit under IC 6-1.1-20.6 applies to a person's property
tax liability in the political subdivision.
(2) Provide for a uniform percentage reduction reductions to
credits otherwise provided under IC 6-1.1-20.6 in the county.
political subdivision.
(3) Provide that some or all of the property taxes that:
(A) are being imposed to pay bonds, leases, or other debt
obligations; and
(B) would otherwise be included in the calculation of the
credit under IC 6-1.1-20.6 in the political subdivision;
shall not be included for purposes of calculating a person's
credit under IC 6-1.1-20.6.
(c) If the circuit breaker board provides relief described in
subsection (b), in a county, the circuit breaker board shall conduct
audits and reviews as necessary to determine whether the affected
political subdivisions in the county are subdivision is abiding by the
terms of the financial plan agreed to under subsection (a).
SOURCE: IC 6-1.1-20.3-9; (08)CC100108.208. -->
SECTION 208. IC 6-1.1-20.3-9 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 9. The board shall keep a
record of its proceedings and its orders.
SOURCE: IC 6-1.1-20.3-10; (08)CC100108.209. -->
SECTION 209. IC 6-1.1-20.3-10 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 10. A distressed political
subdivision may petition the tax court for judicial review of a final
determination of the board. The action must be taken to the tax
court under IC 6-1.1-15 in the same manner that an action is taken
to appeal a final determination of the Indiana board of tax review.
The petition must be filed in the tax court not more than forty-five
(45) days after the board enters its final determination.
SOURCE: IC 6-1.1-20.3-11; (08)CC100108.210. -->
SECTION 210. IC 6-1.1-20.3-11 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 11. The tax court shall adopt
rules and procedures under which proceedings are heard and
decided.
SOURCE: IC 6-1.1-20.3-12; (08)CC100108.211. -->
SECTION 211. IC 6-1.1-20.3-12 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS: Sec. 12. (a)
The burden of demonstrating the invalidity of an action taken by
the board is on the party to the judicial review proceeding
asserting the invalidity.
(b) The validity of an action taken by the distressed unit appeal
board shall be determined in accordance with the standards of
review provided in this section as applied to the agency action at
the time it was taken.
(c) The tax court shall make findings of fact on each material
issue on which the court's decision is based.
(d) The tax court shall grant relief under IC 33-26-6-7 only if the
tax court determines that a person seeking judicial relief has been
prejudiced by an action of the board that is:
(1) arbitrary, capricious, an abuse of discretion, or otherwise
not in accordance with law;
(2) contrary to constitutional right, power, privilege, or
immunity;
(3) in excess of statutory jurisdiction, authority, or limitations,
or short of statutory jurisdiction, authority, or limitations;
(4) without observance of procedure required by law; or
(5) unsupported by substantial or reliable evidence.
SOURCE: IC 6-1.1-20.4-4; (08)CC100108.212. -->
SECTION 212. IC 6-1.1-20.4-4, AS ADDED BY P.L.246-2005,
SECTION 61, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 4. (a) A political 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 or the state homestead credit under IC 6-1.1-20.9.
SOURCE: IC 6-1.1-20.6-0.5; (08)CC100108.213. -->
SECTION 213. IC 6-1.1-20.6-0.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 0.5. As used in this chapter,
"agricultural land" refers to land assessed as agricultural land
under the real property assessment rules and guidelines of the
department of local government finance.
SOURCE: IC 6-1.1-20.6-1.6; (08)CC100108.214. -->
SECTION 214. IC 6-1.1-20.6-1.6 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 1.6. As used in this chapter,
"gross assessed value" refers to the assessed value of property
after the application of all exemptions under IC 6-1.1-10 or any
other provision.
SOURCE: IC 6-1.1-20.6-2; (08)CC100108.215. -->
SECTION 215. IC 6-1.1-20.6-2, AS ADDED BY P.L.246-2005,
SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 2. (a) As used in this chapter, "homestead"
has the meaning set forth in IC 6-1.1-20.9-1. IC 6-1.1-12-37.
(b) The term includes a house or apartment that is owned or
leased by a cooperative housing corporation (as defined in 26
U.S.C. 216(b)).
SOURCE: IC 6-1.1-20.6-2.3; (08)CC100108.216. -->
SECTION 216. IC 6-1.1-20.6-2.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 2.3. As used in this chapter,
"long term care property" means property that:
(1) is used for the long term care of an impaired individual;
and
(2) is one (1) of the following:
(A) A health facility licensed under IC 16-28.
(B) A housing with services establishment (as defined in
IC 12-10-15-3) that is allowed to use the term "assisted
living" to describe the housing with services
establishment's services and operations to the public.
(C) An independent living home that, under contractual
agreement, serves not more than eight (8) individuals who:
(i) have a mental illness or developmental disability;
(ii) require regular but limited supervision; and
(iii) reside independently of their families.
SOURCE: IC 6-1.1-20.6-2.4; (08)CC100108.217. -->
SECTION 217. IC 6-1.1-20.6-2.4 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 2.4. As used in this chapter:
(1) "manufactured home" has the meaning set forth in
IC 22-12-1-16; and
(2) "mobile home" has the meaning set forth in IC 16-41-27-4.
SOURCE: IC 6-1.1-20.6-2.5; (08)CC100108.218. -->
SECTION 218. IC 6-1.1-20.6-2.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 2.5. (a) As used in this
chapter, "nonresidential real property" refers to either of the
following:
(1) Real property that:
(A) is not:
(i) a homestead; or
(ii) residential property; and
(B) consists of:
(i) a building or other land improvement; and
(ii) the land, not exceeding the area of the building
footprint or improvement footprint, on which the
building or improvement is located.
(2) Undeveloped land in the amount of the remainder of:
(A) the area of a parcel; minus
(B) the area of the parcel that is part of:
(i) a homestead; or
(ii) residential property.
(b) The term does not include agricultural land.
SOURCE: IC 6-1.1-20.6-3; (08)CC100108.219. -->
SECTION 219. IC 6-1.1-20.6-3, AS ADDED BY P.L.246-2005,
SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. As used in this chapter, "property tax
liability" means, for purposes of:
(1) this chapter, other than section 8.5 of this chapter, liability
for the tax imposed on property under this article determined after
application of all credits and deductions under this article or
IC 6-3.5, except the credit under this chapter, but does not
include any interest or penalty imposed under this article; and
(2) section 8.5 of this chapter, liability for the tax imposed on
property under this article determined after application of all
credits and deductions under this article or IC 6-3.5, including
the credit granted by section 7 or 7.5 of this chapter, but not
including the credit granted under section 8.5 of this chapter
or any interest or penalty imposed under this article.
SOURCE: IC 6-1.1-20.6-3.5; (08)CC100108.220. -->
SECTION 220. IC 6-1.1-20.6-3.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 3.5. As used in this chapter,
"qualified homestead property" means a homestead that satisfies
the following requirements:
(1) The individual who:
(A) owns the homestead;
(B) is purchasing the homestead under a contract,
recorded in the county recorder's office, that provides that
the individual is to pay the property taxes on the residence;
or
(C) has a beneficial interest in the owner of the homestead;
is or will be at least sixty-five (65) years of age on or before
December 31 of the calendar year immediately preceding the
calendar year in which property taxes are first due and
payable.
(2) The:
(A) adjusted gross income (as defined in Section 62 of the
Internal Revenue Code) of the individual claiming the
credit for a homestead; or
(B) combined adjusted gross income (as defined in Section
62 of the Internal Revenue Code) of the individual and the
individual's spouse;
does not exceed the amount determined under section 8.5 of
this chapter for the calendar year preceding the calendar year
in which property taxes are first due and payable by two (2).
(3) The gross assessed value of the homestead on the
assessment date for which property taxes are imposed is less
than one hundred sixty thousand dollars ($160,000).
SOURCE: IC 6-1.1-20.6-4; (08)CC100108.221. -->
SECTION 221. IC 6-1.1-20.6-4, AS AMENDED BY P.L.162-2006,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 4. As used in this chapter, "qualified
"residential property" refers to any of the following that a county fiscal
body specifically makes eligible for a credit under this chapter in an
ordinance adopted under section 6 of this chapter and to all the
following for purposes of section 6.5 of this chapter:
(1) An apartment complex.
(2) A homestead.
(3) Residential rental property.
real property that consists of any of the following:
(1) A single family dwelling that is not part of a homestead
and the land, not exceeding one (1) acre, on which the
dwelling is located.
(2) Real property that consists of:
(A) a building that includes two (2) or more dwelling units;
(B) any common areas shared by the dwelling units; and
(C) the land, not exceeding the area of the building
footprint, on which the building is located.
(3) Land rented or leased for the placement of a
manufactured home or mobile home.
SOURCE: IC 6-1.1-20.6-7; (08)CC100108.222. -->
SECTION 222. IC 6-1.1-20.6-7, AS AMENDED BY P.L.224-2007,
SECTION 38, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 7. (a)
This subsection
expires January 1, 2009. In the case of a credit authorized under
section 6 of this chapter or provided by section 6.5(a) or 6.5(b) of this
chapter for property taxes first due and payable in a calendar year:
(1) a person is entitled to a credit against the person's property tax
liability for property taxes first due and payable in that calendar
year attributable to
(A) the person's qualified residential property located in the
county, in the case of a calendar year before 2008; or
(B) the person's homestead. (as defined in IC 6-1.1-20.9-1)
property located in the county, in the case of a calendar year
after 2007 and before
2010; 2009; and
(2) the amount of the credit is the amount by which the person's
property tax liability attributable to
(A) the person's qualified residential property, in the case of a
calendar year before 2008; or
(B) the person's homestead property, in the case of a calendar
year after 2007 and before
2010; 2009;
for property taxes first due and payable in that calendar year exceeds
two percent (2%) of the gross assessed value that is the basis for
determination of property taxes on the qualified residential property (in
the case of a calendar year before 2008) or the person's homestead
property (in the case of a calendar year after 2007 and before
2010)
2009) for property taxes first due and payable in that calendar year, as
adjusted under subsection
(c). (b).
(b) In the case of a credit provided by section 6.5(c) of this chapter
for property taxes first due and payable in a calendar year:
(1) a person is entitled to a credit against the person's property tax
liability for property taxes first due and payable in that calendar
year attributable to the person's real property and personal
property located in the county; and
(2) the amount of the credit is equal to the following:
(A) In the case of property tax liability attributable to the
person's homestead property, the amount of the credit is the
amount by which the person's property tax liability attributable
to the person's homestead property for property taxes first due
and payable in that calendar year exceeds two percent (2%) of
the gross assessed value that is the basis for determination of
property taxes on the homestead property for property taxes
first due and payable in that calendar year, as adjusted under
subsection (c).
(B) In the case of property tax liability attributable to property
other than homestead property, the amount of the credit is the
amount by which the person's property tax liability attributable
to the person's real property (other than homestead property)
and personal property for property taxes first due and payable
in that calendar year exceeds three percent (3%) of the gross
assessed value that is the basis for determination of property
taxes on the real property (other than homestead property) and
personal property for property taxes first due and payable in
that calendar year, as adjusted under subsection (c).
(c) (b) This subsection expires January 1, 2009. This subsection
applies to property taxes first due and payable after December 31,
2007, in 2008. The amount of a credit to which a person is entitled
under subsection (a) or (b) in a county shall be adjusted as determined
in STEP FIVE of the following STEPS:
STEP ONE: Determine the total amount of the person's property
tax liability described in subsection (a)(1) or (b)(1) (as applicable)
that is for tuition support levy property taxes.
STEP TWO: Determine the total amount of the person's property
tax liability described in subsection (a)(1) or (b)(1) (as
applicable).
STEP THREE: Determine the result of:
(A) the STEP TWO amount; minus
(B) the STEP ONE amount.
STEP FOUR: Determine the result of:
(A) the STEP THREE amount; divided by
(B) the STEP TWO amount.
STEP FIVE: Multiply the credit to which the person is entitled
under subsection (a) or (b) by the STEP FOUR amount. without
including a taxpayer's property tax liability for tuition
support.
Notwithstanding any other provision of this chapter, a school
corporation's tuition support property tax levy collections may not be
reduced because of a credit under this chapter.
(c) This subsection applies to property taxes first due and
payable in 2009. A person is entitled to a credit against the person's
property tax liability for property taxes first due and payable in
2009. The amount of the credit is the amount by which the person's
property tax liability attributable to the person's:
(1) homestead exceeds one and five-tenths percent (1.5%);
(2) residential property exceeds two and five-tenths percent
(2.5%);
(3) long term care property exceeds two and five-tenths
percent (2.5%);
(4) agricultural land exceeds two and five-tenths percent
(2.5%);
(5) nonresidential real property exceeds three and five-tenths
percent (3.5%); or
(6) personal property exceeds three and five-tenths percent
(3.5%);
of the gross assessed value of the property that is the basis for
determination of property taxes for that calendar year.
(d) This subsection applies to property taxes first due and
payable in 2009. Property taxes imposed after being approved by
the voters in a referendum or local public question shall not be
considered for purposes of calculating a person's credit under this
section.
(e) This subsection applies to property taxes first due and
payable in 2009.
As used in this subsection, "eligible county"
means only a county for which the general assembly determines in
2008 that limits to property tax liability under this chapter are
expected to reduce in 2010 the aggregate property tax revenue that
would otherwise be collected by all units of local government and
school corporations in the county by at least twenty percent (20%).
Property taxes imposed in an eligible county to pay debt service or
make lease payments for bonds or leases issued or entered into
before July 1, 2008, shall not be considered for purposes of
calculating
a person's credit under this section.
SOURCE: IC 6-1.1-20.6-7.5; (08)CC100108.223. -->
SECTION 223. IC 6-1.1-20.6-7.5 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]:
Sec. 7.5. (a) A person is entitled
to a credit against the person's property tax liability for property
taxes first due and payable after 2009. The amount of the credit is
the amount by which the person's property tax liability
attributable to the person's:
(1) homestead exceeds one percent (1%);
(2) residential property exceeds two percent (2%);
(3) long term care property exceeds two percent (2%);
(4) agricultural land exceeds two percent (2%);
(5) nonresidential real property exceeds three percent (3%);
or
(6) personal property exceeds three percent (3%);
of the gross assessed value of the property that is the basis for
determination of property taxes for that calendar year.
(b) This subsection applies to property taxes first due and
payable after 2009. Property taxes imposed after being approved
by the voters in a referendum or local public question shall not be
considered for purposes of calculating a person's credit under this
section.
(c) This subsection applies to property taxes first due and
payable after 2009.
As used in this subsection, "eligible county"
means only a county for which the general assembly determines in
2008 that limits to property tax liability under this chapter are
expected to reduce in 2010 the aggregate property tax revenue that
would otherwise be collected by all units of local government and
school corporations in the county by at least twenty percent (20%).
Property taxes imposed in an eligible county to pay debt service or
make lease payments for bonds or leases issued or entered into
before July 1, 2008, shall not be considered for purposes of
calculating
a person's credit under this section.
SOURCE: IC 6-1.1-20.6-8; (08)CC100108.224. -->
SECTION 224. IC 6-1.1-20.6-8, AS AMENDED BY P.L.162-2006,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. Except as provided in section 8.5 of this
chapter, a person is not required to file an application for the credit
under this chapter. The county auditor shall:
(1) identify the property in the county eligible for the credit under
this chapter; and
(2) apply the credit under this chapter to property tax liability on
the identified property.
SOURCE: IC 6-1.1-20.6-8.5; (08)CC100108.225. -->
SECTION 225. IC 6-1.1-20.6-8.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 8.5. (a) This section applies to
property taxes first due and payable for a calendar year after
December 31, 2008. This section applies to an individual who:
(1) qualified for a standard deduction granted under
IC 6-1.1-12-37 for the individual's homestead property in the
immediately preceding calendar year (or was married at the
time of death to a deceased spouse who qualified for a
standard deduction granted under IC 6-1.1-12-37 for the
individual's homestead property in the immediately preceding
calendar year); and
(2) qualifies for a standard deduction granted under
IC 6-1.1-12-37 for the same homestead property in the
current calendar year.
(b) An individual is entitled to an additional credit under this
section for property taxes first due and payable for a calendar year
on a homestead if the homestead qualifies as qualified homestead
property for the calendar year and the filing requirements under
subsection (e) are met.
(c) The amount of the credit is equal to the greater of zero (0) or
the result of:
(1) the property tax liability first due and payable on the
qualified homestead property for the calendar year; minus
(2) the result of:
(A) the property tax liability first due and payable on the
qualified homestead property for the immediately
preceding year; multiplied by
(B) one and two hundredths (1.02).
However, property tax liability imposed on any improvements to
or expansion of the homestead property after the assessment date
for which property tax liability described in subdivision (2) was
imposed shall not be considered in determining the credit granted
under this section in the current calendar year.
(d) The following adjusted gross income limits apply to an
individual who claims a credit under this section:
(1) In the case of an individual who files a single return, the
adjusted gross income (as defined in Section 62 of the Internal
Revenue Code) of the individual claiming the exemption may
not exceed thirty thousand dollars ($30,000).
(2) In the case of an individual who files a joint income tax
return with the individual's spouse, the combined adjusted
gross income (as defined in Section 62 of the Internal Revenue
Code) of the individual and the individual's spouse may not
exceed forty thousand dollars ($40,000).
(e) Applications for a credit under this section shall be filed in
the manner provided for an application for a deduction under
IC 6-1.1-12-9. However, an individual who remains eligible for the
credit in the following year is not required to file a statement to
apply for the credit in the following year. An individual who
receives a credit under this section in a particular year and who
becomes ineligible for the credit in the following year shall notify
the auditor of the county in which the homestead is located of the
individual's ineligibility before June 11 of the year in which the
individual becomes ineligible.
(f) The auditor of each county shall, in a particular year, apply
a credit provided under this section to each individual who
received the credit in the preceding year unless the auditor
determines that the individual is no longer eligible for the credit.
SOURCE: IC 6-1.1-20.6-10; (08)CC100108.226. -->
SECTION 226. IC 6-1.1-20.6-10 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 10. (a) As used in this section,
"debt service obligations of a political subdivision" refers to:
(1) the principal and interest payable during a calendar year
on bonds; and
(2) lease rental payments payable during a calendar year on
leases;
of a political subdivision payable from ad valorem property taxes.
(b) Political subdivisions are required by law to fully fund the
payment of their debt obligations in an amount sufficient to pay
any debt service or lease rentals on outstanding obligations,
regardless of any reduction in property tax collections due to the
application of tax credits granted under this chapter. Any
reduction in collections must be applied to the other funds of the
political subdivision after debt service or lease rentals have been
fully funded.
(c) Upon the failure of a political subdivision to pay any of the
political subdivision's debt service obligations during a calendar
year when due, the treasurer of state, upon being notified of the
failure by a claimant, shall pay the unpaid debt service obligations
that are due from money in the possession of the state that would
otherwise be available for distribution to the political subdivision
under any other law, deducting the payment from the amount
distributed. A deduction under this subsection must be made:
(1) first from distributions of county adjusted gross income
tax distributions under IC 6-3.5-1.1, county option income tax
distributions under IC 6-3.5-6, or county economic
development income tax distributions under IC 6-3.5-7 that
would otherwise be distributed to the county under the
schedule in IC 6-3.5-1.1-10, IC 6-3.5-1.1-21.1, IC 6-3.5-6-16,
IC 6-3.5-6-17.3, IC 6-3.5-7-17, and IC 6-3.5-7-17.3; and
(2) second from any other undistributed funds of the political
subdivision in the possession of the state.
(d) This section shall be interpreted liberally so that the state
shall to the extent legally valid ensure that the debt service
obligations of each political subdivision are paid when due.
However, this section does not create a debt of the state.
SOURCE: IC 6-1.1-20.6-11; (08)CC100108.227. -->
SECTION 227. IC 6-1.1-20.6-11 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 11. The county auditor of each
county shall certify to the department of local government finance:
(1) the total amount of credits that are allowed under this
chapter in the county for the calendar year; and
(2) the amount that each taxing unit's distribution of property
taxes will be reduced under section 9.5 of this chapter as a
result of the granting of the credits.
If the amount of credits granted changes after the date the
certification is made, the county auditor shall submit an amended
certification to the department of local government finance. The
initial certification and the amended certifications shall be
submitted to the department of local government finance on the
schedule prescribed by the department of local government
finance.
SOURCE: IC 6-1.1-20.6-12; (08)CC100108.228. -->
SECTION 228. IC 6-1.1-20.6-12 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 12. For purposes of computing
and distributing after 2008 any excise taxes or local option income
taxes for which the distribution is based on the amount of a taxing
unit's property tax levy, the computation and distribution of the
excise tax or local option income tax shall be based on the taxing
unit's property tax levy as calculated before any reduction due to
credits provided to taxpayers under this chapter.
SOURCE: IC 6-1.1-20.9-1; (08)CC100108.229. -->
SECTION 229. IC 6-1.1-20.9-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. As used in this
chapter:
(1) "Dwelling" means any of the following:
(A) Residential real property improvements which an
individual uses as his residence, including a house or garage.
(B) A mobile home that is not assessed as real property that an
individual uses as the individual's residence.
(C) A manufactured home that is not assessed as real property
that an individual uses as the individual's residence.
(2) "Homestead" means an individual's principal place of
residence which:
(A) is located in Indiana;
(B) the individual:
either
(i) owns;
or
(ii) is buying under a contract, recorded in the county
recorder's office, that provides that
he the individual is to
pay the property taxes on the residence;
or
(iii) is entitled to occupy as a tenant-stockholder (as
defined in 26 U.S.C. 216) of a cooperative housing
corporation (as defined in 26 U.S.C. 216); and
(C) consists of a dwelling and the real estate, not exceeding
one (1) acre, that immediately surrounds that dwelling.
SOURCE: IC 6-1.1-21-4; (08)CC100108.230. -->
SECTION 230. IC 6-1.1-21-4, AS AMENDED BY HEA
1137-2008, SECTION 50, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 4. (a) Each year the department
shall allocate from the property tax replacement fund an amount equal
to the sum of:
(1) each county's total eligible property tax replacement amount
for that year; plus
(2) the total amount of homestead tax credits that are provided
under IC 6-1.1-20.9 and allowed by each county for that year;
plus
(3) an amount for each county that has one (1) or more taxing
districts that contain all or part of an economic development
district that meets the requirements of section 5.5 of this chapter.
This amount is the sum of the amounts determined under the
following STEPS for all taxing districts in the county that contain
all or part of an economic development district:
STEP ONE: Determine that part of the sum of the amounts
under section 2(g)(1)(A) and 2(g)(2) of this chapter that is
attributable to the taxing district.
STEP TWO: Divide:
(A) that part of the subdivision (1) amount that is
attributable to the taxing district; by
(B) the STEP ONE sum.
STEP THREE: Multiply:
(A) the STEP TWO quotient; times
(B) the taxes levied in the taxing district that are allocated to
a special fund under IC 6-1.1-39-5.
(b) Except as provided in subsection (e), between March 1 and
August 31 of each year, the department shall distribute to each county
treasurer from the property tax replacement fund one-half (1/2) of the
estimated distribution for that year for the county. Between September
1 and December 15 of that year, the department shall distribute to each
county treasurer from the property tax replacement fund the remaining
one-half (1/2) of each estimated distribution for that year. The amount
of the distribution for each of these periods shall be according to a
schedule determined by the property tax replacement fund board under
section 10 of this chapter. The estimated distribution for each county
may be adjusted from time to time by the department to reflect any
changes in the total county tax levy upon which the estimated
distribution is based.
(c) On or before December 31 of each year or as soon thereafter as
possible, the department shall make a final determination of the amount
which should be distributed from the property tax replacement fund to
each county for that calendar year. This determination shall be known
as the final determination of distribution. The department shall
distribute to the county treasurer or, except as provided in section 9 of
this chapter, receive back from the county treasurer any deficit or
excess, as the case may be, between the sum of the distributions made
for that calendar year based on the estimated distribution and the final
determination of distribution. The final determination of distribution
shall be based on the auditor's abstract filed with the auditor of state,
adjusted for postabstract adjustments included in the December
settlement sheet for the year, and 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 auditor has not forwarded to the
department of local government finance in a timely manner sales
disclosure form data under IC 6-1.1-5.5-3(c);
(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 (if any), the
elected township assessors (if any) 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).
SOURCE: IC 6-1.1-21.2-3; (08)CC100108.231. -->
SECTION 231. IC 6-1.1-21.2-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 3. As used in this
chapter, "allocation area" refers to an area that is established under the
authority of any of the following statutes and in which tax increment
revenues are collected:
(1) IC 6-1.1-39.
(1) (2) IC 8-22-3.5.
(2) (3) IC 36-7-14.
(3) (4) IC 36-7-14.5.
(4) (5) IC 36-7-15.1.
(5) (6) IC 36-7-30.
(7) IC 36-7-30.5.
SOURCE: IC 6-1.1-21.2-4; (08)CC100108.232. -->
SECTION 232. IC 6-1.1-21.2-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 4. As used in this
chapter, "base assessed value" means the base assessed value as that
term is defined or used in:
(1) IC 6-1.1-39-5(h);
(1) (2) IC 8-22-3.5-9(a);
(3) IC 8-22-3.5-9.5;
(2) (4) IC 36-7-14-39(a);
(5) IC 36-7-14-39.2;
(3) (6) IC 36-7-14-39.3(c);
(7) IC 36-7-14-48;
(4) (8) IC 36-7-14.5-12.5;
(5) (9) IC 36-7-15.1-26(a);
(6) (10) IC 36-7-15.1-26.2(c);
(7) (11) IC 36-7-15.1-35(a);
(12) IC 36-7-15.1-35.5;
(8) (13) IC 36-7-15.1-53;
(9) (14) IC 36-7-15.1-55(c);
(10) (15) IC 36-7-30-25(a)(2); or
(11) (16) IC 36-7-30-26(c);
(17) IC 36-7-30.5-30; or
(18) IC 36-7-30.5-31.
SOURCE: IC 6-1.1-21.2-5; (08)CC100108.233. -->
SECTION 233. IC 6-1.1-21.2-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 5. As used in this
chapter, "district" refers to the following:
(1) An economic development district under IC 6-1.1-39.
(1) (2) An eligible entity (as defined in IC 8-22-3.5-2.5).
(2) (3) A redevelopment district, for an allocation area established
under:
(A) IC 36-7-14; or
(B) IC 36-7-15.1. or
(3) (4) A special taxing district, as described in:
(A) IC 36-7-14.5-12.5(d); or
(B) IC 36-7-30-3(b).
(5) A military base development area under IC 36-7-30.5-16.
SOURCE: IC 6-1.1-21.2-6; (08)CC100108.234. -->
SECTION 234. IC 6-1.1-21.2-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 6. As used in this
chapter, "governing body" means the following:
(1) For an allocation area created under IC 6-1.1-39, the fiscal
body of the county (as defined in IC 36-1-2-6).
(1) (2) For an allocation area created under IC 8-22-3.5, the
commission (as defined in IC 8-22-3.5-2).
(2) (3) For an allocation area created under IC 36-7-14, the
redevelopment commission.
(3) (4) For an allocation area created under IC 36-7-14.5, the
redevelopment authority.
(4) (5) For an allocation area created under IC 36-7-15.1, the
metropolitan development commission.
(5) (6) For an allocation area created under IC 36-7-30, the
military base reuse authority.
(7) For an allocation area created under IC 36-7-30.5, the
military base development authority.
SOURCE: IC 6-1.1-21.2-6.6; (08)CC100108.235. -->
SECTION 235. IC 6-1.1-21.2-6.6 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 6.6. As used in this chapter,
"obligation" means an obligation to repay:
(1) the principal and interest on bonds;
(2) lease rentals on leases; or
(3) any other contractual obligation;
payable from tax increment revenues. The term includes a
guarantee of repayment from tax increment revenues if other
revenues are insufficient to make a payment.
SOURCE: IC 6-1.1-21.2-7; (08)CC100108.236. -->
SECTION 236. IC 6-1.1-21.2-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 7. As used in this
chapter, "property taxes" means:
(1) property taxes, as defined in:
(A) IC 6-1.1-39-5(g);
(A) (B) IC 36-7-14-39(a);
(C) IC 36-7-14-39.2;
(B) (D) IC 36-7-14-39.3(c);
(E) IC 36-7-14.5-12.5;
(C) (F) IC 36-7-15.1-26(a);
(D) (G) IC 36-7-15.1-26.2(c);
(E) (H) IC 36-7-15.1-53(a);
(F) (I) IC 36-7-15.1-55(c);
(G) (J) IC 36-7-30-25(a)(3); or
(H) (K) IC 36-7-30-26(c); or
(L) IC 36-7-30.5-30; or
(M) IC 36-7-30.5-31; or
(2) for allocation areas created under IC 8-22-3.5, the taxes
assessed on taxable tangible property in the allocation area.
SOURCE: IC 6-1.1-21.2-8; (08)CC100108.237. -->
SECTION 237. IC 6-1.1-21.2-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 8. As used in this
chapter, "special fund" means:
(1) the special funds referred to in IC 6-1.1-39-5;
(1) (2) the special funds referred to in IC 8-22-3.5-9(e);
(2) (3) the allocation fund referred to in IC 36-7-14-39(b)(2);
(3) (4) the allocation fund referred to in IC 36-7-14.5-12.5(d);
(4) (5) the special fund referred to in IC 36-7-15.1-26(b)(2);
(5) (6) the special fund referred to in IC 36-7-15.1-53(b)(2); or
(6) (7) the allocation fund referred to in IC 36-7-30-25(b)(2); or
(8) the allocation fund referred to in IC 36-7-30.5-30(b)(2).
SOURCE: IC 6-1.1-21.2-11; (08)CC100108.238. -->
SECTION 238. IC 6-1.1-21.2-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 11. (a) Not later
than September 1 of a year in which a general reassessment does not
become effective, The governing body shall estimate the tax increment
replacement amount for each allocation area under the jurisdiction of
the governing body for the next calendar year In a year in which a
general reassessment becomes effective, the department of local
government finance may extend the deadline under this subsection by
giving written notice to the governing body before the deadline. on the
schedule prescribed by the department of local government
finance.
(b) The tax increment replacement amount is the greater of zero (0)
or the net amount determined in STEP THREE of the following
formula:
STEP ONE: The governing body shall estimate the amount of tax
increment revenues it would receive in the next calendar year if
the property tax replacement credits payable with respect to the
general fund levies imposed by all school corporations with
jurisdiction in the allocation area were determined under
IC 6-1.1-21 as in effect on January 1, 2001.
STEP TWO: The governing body shall estimate the amount of tax
increment revenues it will receive in the next calendar year after
implementation of the increase in the property tax credits payable
under IC 6-1.1-21, as amended by the general assembly in 2002,
with respect to general fund levies imposed by all school
corporations with jurisdiction in the allocation area.
STEP THREE: Subtract the STEP TWO amount from the STEP
ONE amount. by which:
(1) laws enacted by the general assembly; and
(2) actions taken by the department of local government
finance;
after the establishment of the allocation area have decreased the
tax increment revenues of the allocation area for the next calendar
year (after adjusting for any increases resulting from laws or
actions of the department of local government finance) below the
sum of the amount needed to make all payments that are due in the
next calendar year on obligations payable from tax increment
revenues and to maintain any tax increment revenue to obligation
payment ratio required by an agreement on which any of the
obligations are based.
SOURCE: IC 6-1.1-21.2-12; (08)CC100108.239. -->
SECTION 239. IC 6-1.1-21.2-12 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 12. (a)
A tax is
imposed each year on all taxable property in the district in which the
governing body exercises jurisdiction. This section applies if the tax
increment replacement amount for an allocation area in a district
is greater than zero (0).
(b) Except as provided in subsections (c) and (d), the tax imposed
under this section shall be automatically imposed at a rate sufficient to
generate the tax increment replacement amount determined under
section 11(b) of this chapter for that year.
(b) A governing body may, after a public hearing, do the
following:
(1) Impose a special assessment on the owners of property
that is located in an allocation area to raise an amount not to
exceed the tax increment replacement amount.
(2) Impose a tax on all taxable property in the district in
which the governing body exercises jurisdiction to raise an
amount not to exceed the tax increment replacement amount.
(3) Reduce the base assessed value of property in the
allocation area to an amount that is sufficient to increase the
tax increment revenues in the allocation area by an amount
that does not exceed the tax increment replacement amount.
(c)
The governing body shall submit a proposed special
assessment or tax levy under this section to the legislative body of
the unit that established the district.
The legislative body may:
(1) reduce the amount of the
special assessment or tax to be
levied under this section;
or
(2) determine that no
special assessment or property tax should
be levied under this section;
or
(3) increase the special assessment or tax to the amount
necessary to fully fund the tax increment replacement
amount.
(d) This subsection applies to a district in which the total assessed
value of all allocation areas in the district is greater than ten percent
(10%) of the total assessed value of the district. Except as provided in
section 14(d) of this chapter, a tax levy imposed under this section may
not exceed the lesser of:
(1) the tax increment replacement amount; or
(2) the amount that will result from the imposition of a rate for the
tax levy that the department of local government finance
estimates will cause the total tax rate in the district to be one
hundred ten percent (110%) of the rate that would apply if the tax
levy authorized by this chapter were not imposed for the year.
(d) Before a public hearing under subsection (b) may be held,
the governing body must publish notice of the hearing under
IC 5-3-1. The notice must also be sent to the fiscal officer of each
political subdivision that is located in any part of the district. The
notice must state that the governing body will meet to consider
whether a special assessment or tax should be imposed under this
chapter and whether the special assessment or tax 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
specify 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 or tax 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
or tax. 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 (e).
(e) A person who filed a written remonstrance with a governing
body under subsection (d) 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 special assessment
or tax 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.
SOURCE: IC 6-1.1-21.2-15; (08)CC100108.240. -->
SECTION 240. IC 6-1.1-21.2-15, AS AMENDED BY
P.L.224-2007, SECTION 40, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 15. (a) A tax
levied under this chapter shall be certified by the department of local
government finance to the auditor of the county in which the district is
located and shall be:
(1) estimated and entered upon the tax duplicates by the county
auditor; and
(2) collected and enforced by the county treasurer;
in the same manner as state and county taxes are estimated, entered,
collected, and enforced.
(b) (a) As the special assessment or tax imposed under this
chapter is collected by the county treasurer, it shall be transferred to
the governing body and accumulated and kept in the special fund for
the allocation area.
(c) (b) A special assessment or tax levied under this chapter
(1) is exempt from the levy limitations imposed under
IC 6-1.1-18.5; and
(2) is not subject to IC 6-1.1-20.
(d) Notwithstanding any other provision of this chapter or
IC 6-1.1-20.6, a governing body may file with the county auditor a
certified statement providing that for purposes of computing and
applying a credit under IC 6-1.1-20.6 for a particular calendar year, a
taxpayer's property tax liability does not include the liability for a tax
levied under this chapter. The department of local government finance
shall adopt the form of the certified statement that a governing body
may file under this subsection. The department of local government
finance shall establish procedures governing the filing of a certified
statement under this subsection. If a governing body files a certified
statement under this subsection, then for purposes of computing and
applying a credit under IC 6-1.1-20.6 for the specified calendar year,
a taxpayer's property tax liability does not include the liability for a tax
levied under this chapter.
(e) (c) A special assessment or tax levied under this chapter and
the use of revenues from a special assessment or tax levied under this
chapter by a governing body do not create a constitutional or statutory
debt, pledge, or obligation of the governing body, the district, or any
unit. county, city, town, or township.
SOURCE: IC 6-1.1-21.2-16; (08)CC100108.241. -->
SECTION 241. IC 6-1.1-21.2-16 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 16. (a) This section applies
if the tax increment replacement amount for an allocation area in
a district is less than zero (0).
(b) The governing body of a district shall increase the base
assessed value of property in the allocation area to an amount
sufficient so that the tax increment replacement amount is equal to
zero (0).
SOURCE: IC 6-1.1-21.5-5; (08)CC100108.242. -->
SECTION 242. IC 6-1.1-21.5-5, AS AMENDED BY P.L.2-2006,
SECTION 59, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 5. (a) The board shall determine the terms
of a loan made under this chapter. However, interest may not be
charged on the loan, and the loan must be repaid not later than ten (10)
years after the date on which the loan was made.
(b) The loan shall be repaid only from property tax revenues of the
qualified taxing unit that are subject to the levy limitations imposed by
IC 6-1.1-18.5. or IC 20-45-3. The payment of any installment of
principal constitutes a first charge against such property tax revenues
as collected by the qualified taxing unit during the calendar year the
installment is due and payable.
(c) The obligation to repay the loan is not a basis for the qualified
taxing unit to obtain an excessive tax levy under IC 6-1.1-18.5. or
IC 20-45-6.
(d) Whenever the board receives a payment on a loan made under
this chapter, the board shall deposit the amount paid in the
counter-cyclical revenue and economic stabilization fund.
(e) This section may not be construed to prevent the qualified taxing
unit from repaying a loan made under this chapter before the date
specified in subsection (a) if a taxpayer described in section 3 of this
chapter resumes paying property taxes to the qualified taxing unit.
SOURCE: IC 6-1.1-21.5-6; (08)CC100108.243. -->
SECTION 243. IC 6-1.1-21.5-6, AS AMENDED BY P.L.2-2006,
SECTION 60, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 6. (a) The receipt by the qualified taxing unit
of the loan proceeds is not considered to be part of the ad valorem
property tax levy actually collected by the qualified taxing unit for
taxes first due and payable during a particular calendar year for the
purpose of calculating the levy excess under IC 6-1.1-18.5-17 and
IC 20-44-3. The receipt by the qualified taxing unit of any payment of
delinquent tax owed by a taxpayer in bankruptcy is considered to be
part of the ad valorem property tax levy actually collected by the
qualified taxing unit for taxes first due and payable during a particular
calendar year for the purpose of calculating the levy excess under
IC 6-1.1-18.5-17 and IC 20-44-3.
(b) The loan proceeds and any payment of delinquent tax may be
expended by the qualified taxing unit only to pay debts of the qualified
taxing unit that have been incurred pursuant to duly adopted
appropriations approved by the department of local government finance
for operating expenses.
(c) In the event the sum of the receipts of the qualified taxing unit
that are attributable to:
(1) the loan proceeds; and
(2) the payment of property taxes owed by a taxpayer in a
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 20-44-3. 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 (before its repeal) in respect to
such taxes is considered 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.
SOURCE: IC 6-1.1-21.8-4; (08)CC100108.244. -->
SECTION 244. IC 6-1.1-21.8-4, AS AMENDED BY P.L.2-2006,
SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 4. (a) The board shall determine the terms
of a loan made under this chapter. However, the interest charged on the
loan may not exceed the percent of increase in the United States
Department of Labor Consumer Price Index for Urban Wage Earners
and Clerical Workers during the most recent twelve (12) month period
for which data is available as of the date that the unit applies for a loan
under this chapter. In the case of a qualified taxing unit that is not a
school corporation or a public library (as defined in IC 36-12-1-5), a
loan must be repaid not later than ten (10) years after the date on which
the loan was made. In the case of a qualified taxing unit that is a school
corporation or a public library (as defined in IC 36-12-1-5), a loan must
be repaid not later than eleven (11) years after the date on which the
loan was made. A school corporation or a public library (as defined in
IC 36-12-1-5) is not required to begin making payments to repay a loan
until after June 30, 2004. The total amount of all the loans made under
this chapter may not exceed twenty-eight million dollars ($28,000,000).
The board may disburse the proceeds of a loan in installments.
However, not more than one-third (1/3) of the total amount to be
loaned under this chapter may be disbursed at any particular time
without the review of the budget committee and the approval of the
budget agency.
(b) A loan made under this chapter shall be repaid only from:
(1) property tax revenues of the qualified taxing unit that are
subject to the levy limitations imposed by IC 6-1.1-18.5;
or
IC 20-45-3;
(2) in the case of a school corporation, the school corporation's
debt service fund; or
(3) any other source of revenues (other than property taxes) that
is legally available to the qualified taxing unit.
The payment of any installment of principal constitutes a first charge
against the property tax revenues described in subdivision (1) that are
collected by the qualified taxing unit during the calendar year the
installment is due and payable.
(c) The obligation to repay a loan made under this chapter is not a
basis for the qualified taxing unit to obtain an excessive tax levy under
IC 6-1.1-18.5.
or IC 20-45-6.
(d) Whenever the board receives a payment on a loan made under
this chapter, the board shall deposit the amount paid in the
counter-cyclical revenue and economic stabilization fund.
(e) This section does not prohibit a qualified taxing unit from
repaying a loan made under this chapter before the date specified in
subsection (a) if a taxpayer described in section 3 of this chapter
resumes paying property taxes to the qualified taxing unit.
(f) Interest accrues on a loan made under this chapter until the date
the board receives notice from the county auditor that the county has
adopted at least one (1) of the following:
(1) The county adjusted gross income tax under IC 6-3.5-1.1.
(2) The county option income tax under IC 6-3.5-6.
(3) The county economic development income tax under
IC 6-3.5-7.
Notwithstanding subsection (a), interest may not be charged on a loan
made under this chapter if a tax described in this subsection is adopted
before a qualified taxing unit applies for the loan.
SOURCE: IC 6-1.1-21.8-5; (08)CC100108.245. -->
SECTION 245. IC 6-1.1-21.8-5, AS AMENDED BY P.L.2-2006,
SECTION 63, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 5. The maximum amount that the board may
loan to a qualified taxing unit is determined under STEP FOUR of the
following formula:
STEP ONE: Determine the amount of the taxpayer's property
taxes due and payable in November 2001 that are attributable to
the qualified taxing unit as determined by the department of local
government finance.
STEP TWO: Multiply the STEP ONE amount by one and
thirty-one thousandths (1.031).
STEP THREE: Multiply the STEP TWO product by two (2).
STEP FOUR: Add the STEP ONE amount to the STEP THREE
product.
However, in the case of a qualified taxing unit that is a school
corporation, the amount determined under STEP FOUR shall be
reduced by the board to the extent that the school corporation receives
relief in the form of adjustments to the school corporation's assessed
valuation under IC 20-45-4-7 or IC 6-1.1-17-0.5 or IC 6-1.1-19-5.3.
SOURCE: IC 6-1.1-21.8-6; (08)CC100108.246. -->
SECTION 246. IC 6-1.1-21.8-6, AS AMENDED BY P.L.2-2006,
SECTION 64, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 6. (a) As used in this section, "delinquent
tax" means any tax:
(1) owed by a taxpayer in a bankruptcy proceeding initially filed
in 2001; and
(2) not paid during the calendar year in which it was first due and
payable.
(b) Except as provided in subsection (d), the proceeds of a loan
received by the qualified taxing unit under this chapter are not
considered to be part of the ad valorem property tax levy actually
collected by the qualified taxing unit for taxes first due and payable
during a particular calendar year for the purpose of calculating the levy
excess under IC 6-1.1-18.5-17 and IC 20-44-3. The receipt by a
qualified taxing unit of any payment of delinquent tax owed by a
taxpayer in bankruptcy is considered to be part of the ad valorem
property tax levy actually collected by the qualified taxing unit for
taxes first due and payable during a particular calendar year for the
purpose of calculating the levy excess under IC 6-1.1-18.5-17 and
IC 20-44-3.
(c) The proceeds of a loan made under this chapter must first be
used to retire any outstanding loans made by the department of
commerce (including any loans made by the department of commerce
that are transferred to the Indiana economic development corporation)
to cover a qualified taxing unit's revenue shortfall resulting from the
taxpayer's default on property tax payments. Any remaining proceeds
of a loan made under this chapter and any payment of delinquent taxes
by the taxpayer may be expended by the qualified taxing unit only to
pay obligations of the qualified taxing unit that have been incurred
under appropriations for operating expenses made by the qualified
taxing unit and approved by the department of local government
finance.
(d) If the sum of the receipts of a qualified taxing unit that are
attributable to:
(1) the loan proceeds; and
(2) the payment of property taxes owed by a taxpayer in a
bankruptcy proceeding and payable in November 2001, May
2002, or November 2002;
exceeds the sum of the taxpayer's property tax liability attributable to
the qualified taxing unit for property taxes payable in November 2001,
May 2002, and November 2002, 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 20-44-3. In calculating the payment of property taxes as referred to
in subdivision (2), the amount of property tax credit finally allowed
under IC 6-1.1-21-5 (before its repeal) in respect to those taxes is
considered to be a payment of those property taxes.
SOURCE: IC 6-1.1-21.9-3; (08)CC100108.247. -->
SECTION 247. IC 6-1.1-21.9-3, AS ADDED BY P.L.114-2006,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) The board, not later than December 31,
2007, 2009, and after review by the budget committee, shall determine
the terms of a loan made under this chapter, subject to the following:
(1) The board may not charge interest on the loan.
(2) The loan must be repaid not later than ten (10) years after the
date on which the loan was made.
(3) The terms of the loan must allow for prepayment of the loan
without penalty.
(4) The maximum amount of the loan that a qualifying taxing unit
may receive with respect to a default described in section 1(c)(3)
of this chapter on one (1) or more payments of property taxes first
due and payable in a calendar year is the amount, as determined
by the board, of revenue shortfall for the qualifying taxing unit
that results from the default for that calendar year.
(5) The total amount of all loans under this chapter for all
calendar years may not exceed thirteen million dollars
($13,000,000).
(b) The board may disburse in installments the proceeds of a loan
made under this chapter.
(c) A qualified taxing unit may repay a loan made under this chapter
from any of the following:
(1) Property tax revenues of the qualified taxing unit that are
subject to the levy limitations imposed by IC 6-1.1-18.5 or
(before January 1, 2009) IC 6-1.1-19.
(2) Property tax revenues of the qualified taxing unit that are not
subject to levy limitations as provided in IC 6-1.1-18.5-21 or
(before January 1, 2009) IC 6-1.1-19-13.
(3) The qualified taxing unit's debt service fund.
(4) Any other source of revenues (other than property taxes) that
is legally available to the qualified taxing unit.
The payment of any installment on a loan made under this chapter
constitutes a first charge against the property tax revenues described in
subdivision (1) or (2) that are collected by the qualified taxing unit
during the calendar year the installment is due and payable.
(d) The obligation to repay a loan made under this chapter is not a
basis for the qualified taxing unit to obtain an excessive tax levy under
IC 6-1.1-18.5 or (before January 1, 2009) IC 6-1.1-19.
(e) Whenever the board receives a payment on a loan made under
this chapter, the board shall deposit the amount paid in the
counter-cyclical revenue and economic stabilization fund.
SOURCE: IC 6-1.1-21.9-4; (08)CC100108.248. -->
SECTION 248. IC 6-1.1-21.9-4, AS ADDED BY P.L.114-2006,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 4. (a) As used in this section, "delinquent
tax" means any tax not paid during the calendar year in which the tax
was first due and payable.
(b) Except as provided in subsection (c), the following are not
considered to be part of the ad valorem property tax levy actually
collected by the qualified taxing unit for taxes first due and payable
during a particular calendar year for the purpose of calculating the levy
excess under IC 6-1.1-18.5-17 and IC 6-1.1-19-1.7: IC 20-44-2.
(1) The proceeds of a loan received by the qualified taxing unit
under this chapter.
(2) The receipt by a qualified taxing unit of any payment of
delinquent tax owed by a qualified taxpayer.
(c) Delinquent tax owed by a qualified taxpayer received by a
qualified taxing unit:
(1) must first be used toward the retirement of an outstanding loan
made under this chapter; and
(2) is considered, only to the extent that the amount received
exceeds the amount of the outstanding loan, to be part of the ad
valorem property tax levy actually collected by the qualified
taxing unit for taxes first due and payable during a particular
calendar year for the purpose of calculating the levy excess under
IC 6-1.1-18.5-17 and IC 6-1.1-19-1.7: IC 20-44-2.
(d) If a qualified taxpayer pays delinquent tax during the term of
repayment of an outstanding loan made under this chapter, the
remaining loan balance is repayable in equal installments over the
remainder of the original term of repayment.
(e) Proceeds of a loan made under this chapter may be expended by
a qualified taxing unit only to pay obligations of the qualified taxing
unit that have been incurred under appropriations for operating
expenses made by the qualified taxing unit and approved by the
department of local government finance.
SOURCE: IC 6-1.1-22-3; (08)CC100108.249. -->
SECTION 249. IC 6-1.1-22-3, AS AMENDED BY P.L.67-2006,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 3. (a) Except as provided in subsection (b),
the auditor of each county shall, before March 15 of each year, prepare
a roll of property taxes payable in that year for the county. This roll
shall be known as the "tax duplicate" and shall show:
(1) the value of all the assessed property of the county;
(2) the person liable for the taxes on the assessed property; and
(3) any other information that the state board of accounts, with the
advice and approval of the department of local government
finance, may prescribe.
(b) If the county auditor receives a copy of an appeal petition under
IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) IC 6-1.1-18.5-12(d) before the
county auditor completes preparation of the tax duplicate under
subsection (a), the county auditor shall complete preparation of the tax
duplicate when the appeal is resolved by the department of local
government finance.
(c) If the county auditor receives a copy of an appeal petition under
IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) IC 6-1.1-18.5-12(d) after the
county auditor completes preparation of the tax duplicate under
subsection (a), the county auditor shall prepare a revised tax duplicate
when the appeal is resolved by the department of local government
finance that reflects the action of the department.
(d) The county auditor shall comply with the instructions issued by
the state board of accounts for the preparation, preservation, alteration,
and maintenance of the tax duplicate. The county auditor shall deliver
a copy of the tax duplicate prepared under subsection (a) to the county
treasurer when preparation of the tax duplicate is completed.
SOURCE: IC 6-1.1-22-5; (08)CC100108.250. -->
SECTION 250. IC 6-1.1-22-5, AS AMENDED BY P.L.67-2006,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 5. (a) Except as provided in subsections (b)
and (c), on or before March 15 of each year, the county auditor shall
prepare and deliver to the auditor of state and the county treasurer a
certified copy of an abstract of the property, assessments, taxes,
deductions, and exemptions for taxes payable in that year in each
taxing district of the county. The county auditor shall prepare the
abstract in such a manner that the information concerning property tax
deductions reflects the total amount of each type of deduction. The
abstract shall also contain a statement of the taxes and penalties unpaid
in each taxing unit at the time of the last settlement between the county
auditor and county treasurer and the status of these delinquencies. The
county auditor shall prepare the abstract on the form prescribed by the
state board of accounts. The auditor of state, county auditor, and county
treasurer shall each keep a copy of the abstract as a public record.
(b) If the county auditor receives a copy of an appeal petition under
IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) IC 6-1.1-18.5-12(d) before the
county auditor prepares and delivers the certified copy of the abstract
under subsection (a), the county auditor shall prepare and deliver the
certified copy of the abstract when the appeal is resolved by the
department of local government finance.
(c) If the county auditor receives a copy of an appeal petition under
IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) IC 6-1.1-18.5-12(d) after the
county auditor prepares and delivers the certified copy of the abstract
under subsection (a), the county auditor shall prepare and deliver a
certified copy of a revised abstract when the appeal is resolved by the
department of local government finance that reflects the action of the
department.
SOURCE: IC 6-1.1-22-8.1; (08)CC100108.251. -->
SECTION 251. IC 6-1.1-22-8.1, AS ADDED BY P.L.162-2006,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8.1. (a) This section applies only to property
taxes and special assessments first due and payable after December 31,
2007.
(b) The county treasurer shall:
(1) mail to the last known address of each person liable for any
property taxes or special assessment, as shown on the tax
duplicate or special assessment records, or to the last known
address of the most recent owner shown in the transfer book; and
(2) transmit by written, electronic, or other means to a mortgagee
maintaining an escrow account for a person who is liable for any
property taxes or special assessments, as shown on the tax
duplicate or special assessment records;
a statement in the form required under subsection (c). However, for
property taxes first due and payable in 2008, the county treasurer
may choose to use a tax statement that is different from the tax
statement prescribed by the department under subsection (c). If a
county chooses to use a different tax statement, the county must
still transmit (with the tax bill) the statement in either color type or
black-and-white type.
(c) The department of local government finance shall prescribe a
form, subject to the approval of the state board of accounts, for the
statement under subsection (b) that includes at least the following:
(1) A statement of the taxpayer's current and delinquent taxes and
special assessments.
(2) A breakdown showing the total property tax and special
assessment liability and the amount of the taxpayer's liability that
will be distributed to each taxing unit in the county.
(3) An itemized listing for each property tax levy, including:
(A) the amount of the tax rate;
(B) the entity levying the tax owed; and
(C) the dollar amount of the tax owed.
(4) Information designed to show the manner in which the taxes
and special assessments billed in the tax statement are to be used.
(5) A comparison showing any change in the assessed valuation
for the property as compared to the previous year.
(6) A comparison showing any change in the property tax and
special assessment liability for the property as compared to the
previous year. The information required under this subdivision
must identify:
(A) the amount of the taxpayer's liability distributable to each
taxing unit in which the property is located in the current year
and in the previous year; and
(B) the percentage change, if any, in the amount of the
taxpayer's liability distributable to each taxing unit in which
the property is located from the previous year to the current
year.
(7) An explanation of the following:
(A) The homestead credit and all property tax deductions.
(B) The procedure and deadline for filing for the homestead
credit and each deduction.
(C) The procedure that a taxpayer must follow to:
(i) appeal a current assessment; or
(ii) petition for the correction of an error related to the
taxpayer's property tax and special assessment liability.
(D) The forms that must be filed for an appeal or a petition
described in clause (C).
The department of local government finance shall provide the
explanation required by this subdivision to each county treasurer.
(8) A checklist that shows:
(A) the homestead credit and all property tax deductions; and
(B) whether the homestead credit and each property tax
deduction applies in the current statement for the property
transmitted under subsection (b).
(d) The county treasurer may mail or transmit the statement one (1)
time each year at least fifteen (15) days before the date on which the
first or only installment is due. Whenever a person's tax liability for a
year is due in one (1) installment under IC 6-1.1-7-7 or section 9 of this
chapter, a statement that is mailed must include the date on which the
installment is due and denote the amount of money to be paid for the
installment. Whenever a person's tax liability is due in two (2)
installments, a statement that is mailed must contain the dates on which
the first and second installments are due and denote the amount of
money to be paid for each installment.
(e) All payments of property taxes and special assessments shall be
made to the county treasurer. The county treasurer, when authorized by
the board of county commissioners, may open temporary offices for the
collection of taxes in cities and towns in the county other than the
county seat.
(f) The county treasurer, county auditor, and county assessor shall
cooperate to generate the information to be included in the statement
under subsection (c).
(g) The information to be included in the statement under subsection
(c) must be simply and clearly presented and understandable to the
average individual.
(h) After December 31, 2007, a reference in a law or rule to
IC 6-1.1-22-8 shall be treated as a reference to this section.
SOURCE: IC 6-1.1-22-9; (08)CC100108.252. -->
SECTION 252. IC 6-1.1-22-9, AS AMENDED BY HEA1137-2008,
SECTION 56, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. (a) Except as provided in subsections (b) and
(c) the property taxes assessed for a year under this article are due in
two (2) equal installments on May 10 and November 10 of the
following year.
(b) Subsection (a) does not apply if any of the following apply to the
property taxes assessed for the year under this article:
(1) Subsection (c).
(2) Subsection (d).
(3) Subsection (h).
(4) Subsection (i).
(5) IC 6-1.1-7-7.
(6) Section 9.5 of this chapter.
(c) A county council may adopt an ordinance to require a person to
pay the person's property tax liability in one (1) installment, if the tax
liability for a particular year is less than twenty-five dollars ($25). If the
county council has adopted such an ordinance, then whenever a tax
statement mailed under section 8.1 of this chapter shows that the
person's property tax liability for a year is less than twenty-five dollars
($25) for the property covered by that statement, the tax liability for
that year is due in one (1) installment on May 10 of that year.
(d) If the county treasurer receives a copy of an appeal petition
under
IC 6-1.1-18.5-12(g) IC 6-1.1-18.5-12(d) before the county
treasurer mails or transmits statements under section 8.1(b) of this
chapter, the county treasurer may:
(1) mail or transmit the statements without regard to the pendency
of the appeal and, if the resolution of the appeal by the department
of local government finance results in changes in levies, mail or
transmit reconciling statements under subsection (e); or
(2) delay the mailing or transmission of statements under section
8.1(b) of this chapter so that:
(A) the due date of the first installment that would otherwise
be due under subsection (a) is delayed by not more than sixty
(60) days; and
(B) all statements reflect any changes in levies that result from
the resolution of the appeal by the department of local
government finance.
(e) A reconciling statement under subsection (d)(1) must indicate:
(1) the total amount due for the year;
(2) the total amount of the installments paid that did not reflect
the resolution of the appeal under
IC 6-1.1-18.5-12(g)
IC 6-1.1-18.5-12(d) by the department of local government
finance;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), the adjusted amount that is payable by the
taxpayer:
(A) as a final reconciliation of all amounts due for the year;
and
(B) not later than:
(i) November 10; or
(ii) the date or dates established under section 9.5 of this
chapter; and
(4) if the amount under subdivision (2) exceeds the amount under
subdivision (1), that the taxpayer may claim a refund of the excess
under IC 6-1.1-26.
(f) If property taxes are not paid on or before the due date, the
penalties prescribed in IC 6-1.1-37-10 shall be added to the delinquent
taxes.
(g) Notwithstanding any other law, a property tax liability of less
than five dollars ($5) is increased to five dollars ($5). The difference
between the actual liability and the five dollar ($5) amount that appears
on the statement is a statement processing charge. The statement
processing charge is considered a part of the tax liability.
(h) If in a county the notices of general reassessment under
IC 6-1.1-4-4 or notices of assessment under IC 6-1.1-4-4.5 for an
assessment date in a calendar year are given to the taxpayers in the
county after March 26 of the immediately succeeding calendar year, the
property taxes that would otherwise be due under subsection (a) on
May 10 of the immediately succeeding calendar year are due on the
later of:
(1) May 10 of the immediately succeeding calendar year; or
(2) forty-five (45) days after the notices are given to taxpayers in
the county.
(i) If subsection (h) applies, the property taxes that would otherwise
be due under subsection (a) on November 10 of the immediately
succeeding calendar year referred to in subsection (h) are due on the
later of:
(1) November 10 of the immediately succeeding calendar year; or
(2) a date determined by the county treasurer that is not later than
December 31 of the immediately succeeding calendar year.
SOURCE: IC 6-1.1-22-9.5; (08)CC100108.253. -->
SECTION 253. IC 6-1.1-22-9.5, AS AMENDED BY
HEA1137-2008, SECTION 57, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 9.5. (a) This
section applies only to property taxes first due and payable in a year
that begins after December 31, 2003:
(1) with respect to a homestead (as defined in IC 6-1.1-20.9-1);
IC 6-1.1-12-37); and
(2) that are not payable in one (1) installment under section 9(c)
of this chapter.
(b) At any time before the mailing or transmission of tax statements
for a year under section 8.1 of this chapter, a county may petition the
department of local government finance to establish a schedule of
installments for the payment of property taxes with respect to:
(1) real property that are based on the assessment of the property
in the immediately preceding year; or
(2) a mobile home or manufactured home that is not assessed as
real property that are based on the assessment of the property in
the current year.
The county fiscal body (as defined in IC 36-1-2-6) must approve a
petition under this subsection.
(c) The department of local government finance:
(1) may not establish a date for:
(A) an installment payment that is earlier than May 10 of the
year in which the tax statement is mailed or transmitted;
(B) the first installment payment that is later than November
10 of the year in which the tax statement is mailed or
transmitted; or
(C) the last installment payment that is later than May 10 of
the year immediately following the year in which the tax
statement is mailed or transmitted; and
(2) shall:
(A) prescribe the form of the petition under subsection (b);
(B) determine the information required on the form; and
(C) notify the county fiscal body, the county auditor, and the
county treasurer of the department's determination on the
petition not later than twenty (20) days after receiving the
petition.
(d) Revenue from property taxes paid under this section in the year
immediately following the year in which the tax statement is mailed or
transmitted under section 8.1 of this chapter:
(1) is not considered in the determination of a levy excess under
IC 6-1.1-18.5-17 or IC 20-44-3 for the year in which the property
taxes are paid; and
(2) may be:
(A) used to repay temporary loans entered into by a political
subdivision for; and
(B) expended for any other reason by a political subdivision in
the year the revenue is received under an appropriation from;
the year in which the tax statement is mailed or transmitted under
section 8.1 of this chapter.
SOURCE: IC 6-1.1-22.5-12; (08)CC100108.254. -->
SECTION 254. IC 6-1.1-22.5-12, AS AMENDED BY
P.L.219-2007, SECTION 67, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 12. (a) Except as
provided by subsection (c), each reconciling statement must indicate:
(1) the actual property tax liability under this article on the
assessment determined for the assessment date for the property
for which the reconciling statement is issued;
(2) the total amount paid under the provisional statement for the
property for which the reconciling statement is issued;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), that the excess is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) thirty (30) days after the date of the reconciling
statement;
or
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated by
the commissioner;
or
(iii) the date specified in an ordinance adopted under
section 18.5 of this chapter; and
(4) if the amount under subdivision (2) exceeds the amount under
subdivision (1), that the taxpayer may claim a refund of the excess
under IC 6-1.1-26.
(b) If, upon receipt of the abstract referred to in section 6 of this
chapter, the county treasurer determines that it is possible to complete
the:
(1) preparation; and
(2) mailing or transmittal;
of the reconciling statement at least thirty (30) days before the due date
of the second installment specified in the provisional statement, the
county treasurer may request in writing that the department of local
government finance permit the county treasurer to issue a reconciling
statement that adjusts the amount of the second installment that was
specified in the provisional statement. If the department approves the
county treasurer's request, the county treasurer shall prepare and mail
or transmit the reconciling statement at least thirty (30) days before the
due date of the second installment specified in the provisional
statement.
(c) A reconciling statement prepared under subsection (b) must
indicate:
(1) the actual property tax liability under this article on the
assessment determined for the assessment date for the property
for which the reconciling statement is issued;
(2) the total amount of the first installment paid under the
provisional statement for the property for which the reconciling
statement is issued;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), the adjusted amount of the second installment
that is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) November 10; or
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated by
the commissioner; and
(4) if the amount under subdivision (2) exceeds the amount under
subdivision (1), that the taxpayer may claim a refund of the excess
under IC 6-1.1-26.
SOURCE: IC 6-1.1-22.5-18; (08)CC100108.255. -->
SECTION 255. IC 6-1.1-22.5-18, AS AMENDED BY
P.L.219-2007, SECTION 68, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 18. For purposes
of IC 6-1.1-24-1(a)(1):
(1) the first installment on a provisional statement is considered
to be the taxpayer's spring installment of property taxes;
(2) except as provided in subdivision (3) or section 18.5 of this
chapter, payment on a reconciling statement is considered to be
due before the due date of the first installment of property taxes
payable in the following year; and
(3) payment on a reconciling statement described in section 12(b)
of this chapter is considered to be the taxpayer's fall installment
of property taxes.
SOURCE: IC 6-1.1-22.5-18.5; (08)CC100108.256. -->
SECTION 256. IC 6-1.1-22.5-18.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 18.5. (a) A county council
may adopt an ordinance to allow a taxpayer to make installment
payments under this section of a tax payment due under a
reconciling statement issued under this chapter or any other
provision.
(b) An ordinance adopted under this section must specify:
(1) the reconciling statement to which the ordinance applies;
and
(2) the installment due dates for taxpayers that choose to
make installment payments.
(c) An ordinance adopted under this section must give taxpayers
in the county the option of:
(1) making a single payment of the tax payment due under the
reconciling statement on the date specified in the reconciling
statement; or
(2) paying installments of the tax payment due under the
reconciling statement over the installment period specified in
the ordinance.
(d) If the total amount due on an installment date under this
section is not completely paid on or before that installment date,
the amount unpaid is considered delinquent and a penalty is added
to the unpaid amount. The penalty is equal to an amount
determined as follows:
(1) If:
(A) the delinquent amount of real property taxes is
completely paid on or before the date thirty (30) days after
the installment date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous year for the same
parcel;
the amount of the penalty is equal to five percent (5%) of the
delinquent amount.
(2) If:
(A) the delinquent amount of personal property taxes is
completely paid on or before the date thirty (30) days after
the installment date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous year for a personal
property tax return for property in the same taxing
district;
the amount of the penalty is equal to five percent (5%) of the
delinquent amount.
(3) If neither subdivision (1) nor (2) applies, the amount of the
penalty is equal to ten percent (10%) of the delinquent
amount.
(e) An additional penalty equal to ten percent (10%) of any
taxes due on an installment date that remain unpaid shall be added
on the day immediately following the date of the final installment
payment.
(f) The penalties under this section are imposed on only the
principal amount of the delinquent taxes.
(g) Notwithstanding any other provision, an ordinance adopted
under this section may apply to the payment of amounts due under
any reconciling statements issued by a county.
(h) Approval by the department of local government finance is
not required for the adoption of an ordinance under this section.
SOURCE: IC 6-1.1-23-1; (08)CC100108.257. -->
SECTION 257. IC 6-1.1-23-1, AS AMENDED BY P.L.214-2005,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) Annually, after November 10th but before
August 1st of the succeeding year, each county treasurer shall serve a
written demand upon each county resident who is delinquent in the
payment of personal property taxes. Annually, after May 10 but before
October 31 of the same year, each county treasurer may serve a written
demand upon a county resident who is delinquent in the payment of
personal property taxes. The written demand may be served upon the
taxpayer:
(1) by registered or certified mail;
(2) in person by the county treasurer or the county treasurer's
agent; or
(3) by proof of certificate of mailing.
(b) The written demand required by this section shall contain:
(1) a statement that the taxpayer is delinquent in the payment of
personal property taxes;
(2) the amount of the delinquent taxes;
(3) the penalties due on the delinquent taxes;
(4) the collection expenses which the taxpayer owes; and
(5) a statement that if the sum of the delinquent taxes, penalties,
and collection expenses are not paid within thirty (30) days from
the date the demand is made then:
(A) sufficient personal property of the taxpayer shall be sold
to satisfy the total amount due plus the additional collection
expenses incurred; or
(B) a judgment may be entered against the taxpayer in the
circuit court of the county.
(c) Subsections (d) through (g) apply only to personal property that:
(1) is subject to a lien of a creditor imposed under an agreement
entered into between the debtor and the creditor after June 30,
2005;
(2) comes into the possession of the creditor or the creditor's agent
after May 10, 2006, to satisfy all or part of the debt arising from
the agreement described in subdivision (1); and
(3) has an assessed value of at least three thousand two hundred
dollars ($3,200).
(d) For the purpose of satisfying a creditor's lien on personal
property, the creditor of a taxpayer that comes into possession of
personal property on which the taxpayer is adjudicated delinquent in
the payment of personal property taxes must pay in full to the county
treasurer the amount of the delinquent personal property taxes
determined under STEP SEVEN of the following formula from the
proceeds of any transfer of the personal property made by the creditor
or the creditor's agent before applying the proceeds to the creditor's lien
on the personal property:
STEP ONE: Determine the amount realized from any transfer of
the personal property made by the creditor or the creditor's agent
after the payment of the direct costs of the transfer.
STEP TWO: Determine the amount of the delinquent taxes,
including penalties and interest accrued on the delinquent taxes
as identified on the form described in subsection (f) by the county
treasurer.
STEP THREE: Determine the amount of the total of the unpaid
debt that is a lien on the transferred property that was perfected
before the assessment date on which the delinquent taxes became
a lien on the transferred property.
STEP FOUR: Determine the sum of the STEP TWO amount and
the STEP THREE amount.
STEP FIVE: Determine the result of dividing the STEP TWO
amount by the STEP FOUR amount.
STEP SIX: Multiply the STEP ONE amount by the STEP FIVE
amount.
STEP SEVEN: Determine the lesser of the following:
(A) The STEP TWO amount.
(B) The STEP SIX amount.
(e) This subsection applies to transfers made by a creditor after May
10, 2006. As soon as practicable after a creditor comes into possession
of the personal property described in subsection (c), the creditor shall
request the form described in subsection (f) from the county treasurer.
Before a creditor transfers personal property described in subsection
(d) on which delinquent personal property taxes are owed, the creditor
must obtain from the county treasurer a delinquent personal property
tax form and file the delinquent personal property tax form with the
county treasurer. The creditor shall provide the county treasurer with:
(1) the name and address of the debtor; and
(2) a specific description of the personal property described in
subsection (d);
when requesting a delinquent personal property tax form.
(f) The delinquent personal property tax form must be in a form
prescribed by the state board of accounts under IC 5-11 and must
require the following information:
(1) The name and address of the debtor as identified by the
creditor.
(2) A description of the personal property identified by the
creditor and now in the creditor's possession.
(3) The assessed value of the personal property identified by the
creditor and now in the creditor's possession, as determined under
subsection (g).
(4) The amount of delinquent personal property taxes owed on the
personal property identified by the creditor and now in the
creditor's possession, as determined under subsection (g).
(5) A statement notifying the creditor that IC 6-1.1-23-1 this
section requires that a creditor, upon the liquidation of personal
property for the satisfaction of the creditor's lien, must pay in full
the amount of delinquent personal property taxes owed as
determined under subsection (d) on the personal property in the
amount identified on this form from the proceeds of the
liquidation before the proceeds of the liquidation may be applied
to the creditor's lien on the personal property.
(g) The county treasurer shall provide the delinquent personal
property tax form described in subsection (f) to the creditor not later
than fourteen (14) days after the date the creditor requests the
delinquent personal property tax form. The county assessor and the
township assessors (if any) shall assist the county treasurer in
determining the appropriate assessed value of the personal property and
the amount of delinquent personal property taxes owed on the personal
property. Assistance provided by the county assessor and the township
assessors (if any) must include providing the county treasurer with
relevant personal property forms filed with the assessor or assessors
and providing the county treasurer with any other assistance necessary
to accomplish the purposes of this section.
SOURCE: IC 6-1.1-24-2; (08)CC100108.258. -->
SECTION 258. IC 6-1.1-24-2, AS AMENDED BY P.L.89-2007,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) In addition to the delinquency list required
under section 1 of this chapter, each county auditor shall prepare a
notice. The notice shall contain the following:
(1) A list of tracts or real property eligible for sale under this
chapter.
(2) A statement that the tracts or real property included in the list
will be sold at public auction to the highest bidder, subject to the
right of redemption.
(3) A statement that the tracts or real property will not be sold for
an amount which is less than the sum of:
(A) the delinquent taxes and special assessments on each tract
or item of real property;
(B) the taxes and special assessments on each tract or item of
real property that are due and payable in the year of the sale,
whether or not they are delinquent;
(C) all penalties due on the delinquencies;
(D) an amount prescribed by the county auditor that equals the
sum of:
(i) the greater of twenty-five dollars ($25) or postage and
publication costs; and
(ii) any other actual costs incurred by the county that are
directly attributable to the tax sale; and
(E) any unpaid costs due under subsection (b) from a prior tax
sale.
(4) A statement that a person redeeming each tract or item of real
property after the sale must pay:
(A) one hundred ten percent (110%) of the amount of the
minimum bid for which the tract or item of real property was
offered at the time of sale if the tract or item of real property
is redeemed not more than six (6) months after the date of
sale;
(B) one hundred fifteen percent (115%) of the amount of the
minimum bid for which the tract or item of real property was
offered at the time of sale if the tract or item of real property
is redeemed more than six (6) months after the date of sale;
(C) the amount by which the purchase price exceeds the
minimum bid on the tract or item of real property plus ten
percent (10%) per annum on the amount by which the
purchase price exceeds the minimum bid; and
(D) all taxes and special assessments on the tract or item of
real property paid by the purchaser after the tax sale plus
interest at the rate of ten percent (10%) per annum on the
amount of taxes and special assessments paid by the purchaser
on the redeemed property.
(5) A statement for informational purposes only, of the location
of each tract or item of real property by key number, if any, and
street address, if any, or a common description of the property
other than a legal description. The township assessor, or the
county assessor if there is no township assessor for the
township, upon written request from the county auditor, shall
provide the information to be in the notice required by this
subsection. A misstatement in the key number or street address
does not invalidate an otherwise valid sale.
(6) A statement that the county does not warrant the accuracy of
the street address or common description of the property.
(7) A statement indicating:
(A) the name of the owner of each tract or item of real
property with a single owner; or
(B) the name of at least one (1) of the owners of each tract or
item of real property with multiple owners.
(8) A statement of the procedure to be followed for obtaining or
objecting to a judgment and order of sale, that must include the
following:
(A) A statement:
(i) that the county auditor and county treasurer will apply on
or after a date designated in the notice for a court judgment
against the tracts or real property for an amount that is not
less than the amount set under subdivision (3), and for an
order to sell the tracts or real property at public auction to
the highest bidder, subject to the right of redemption; and
(ii) indicating the date when the period of redemption
specified in IC 6-1.1-25-4 will expire.
(B) A statement that any defense to the application for
judgment must be:
(i) filed with the court; and
(ii) served on the county auditor and the county treasurer;
before the date designated as the earliest date on which the
application for judgment may be filed.
(C) A statement that the county auditor and the county
treasurer are entitled to receive all pleadings, motions,
petitions, and other filings related to the defense to the
application for judgment.
(D) A statement that the court will set a date for a hearing at
least seven (7) days before the advertised date and that the
court will determine any defenses to the application for
judgment at the hearing.
(9) A statement that the sale will be conducted at a place
designated in the notice and that the sale will continue until all
tracts and real property have been offered for sale.
(10) A statement that the sale will take place at the times and
dates designated in the notice. Whenever the public auction is to
be conducted as an electronic sale, the notice must include a
statement indicating that the public auction will be conducted as
an electronic sale and a description of the procedures that must be
followed to participate in the electronic sale.
(11) A statement that a person redeeming each tract or item after
the sale must pay the costs described in IC 6-1.1-25-2(e).
(12) If a county auditor and county treasurer have entered into an
agreement under IC 6-1.1-25-4.7, a statement that the county
auditor will perform the duties of the notification and title search
under IC 6-1.1-25-4.5 and the notification and petition to the
court for the tax deed under IC 6-1.1-25-4.6.
(13) A statement that, if the tract or item of real property is sold
for an amount more than the minimum bid and the property is not
redeemed, the owner of record of the tract or item of real property
who is divested of ownership at the time the tax deed is issued
may have a right to the tax sale surplus.
(14) If a determination has been made under subsection (d), a
statement that tracts or items will be sold together.
(b) If within sixty (60) days before the date of the tax sale the county
incurs costs set under subsection (a)(3)(D) and those costs are not paid,
the county auditor shall enter the amount of costs that remain unpaid
upon the tax duplicate of the property for which the costs were set. The
county treasurer shall mail notice of unpaid costs entered upon a tax
duplicate under this subsection to the owner of the property identified
in the tax duplicate.
(c) The amount of unpaid costs entered upon a tax duplicate under
subsection (b) must be paid no later than the date upon which the next
installment of real estate taxes for the property is due. Unpaid costs
entered upon a tax duplicate under subsection (b) are a lien against the
property described in the tax duplicate, and amounts remaining unpaid
on the date the next installment of real estate taxes is due may be
collected in the same manner that delinquent property taxes are
collected.
(d) The county auditor and county treasurer may establish the
condition that a tract or item will be sold and may be redeemed under
this chapter only if the tract or item is sold or redeemed together with
one (1) or more other tracts or items. Property may be sold together
only if the tract or item is owned by the same person.
SOURCE: IC 6-1.1-25-4.1; (08)CC100108.259. -->
SECTION 259. IC 6-1.1-25-4.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4.1. (a) If, as provided
in
section 4(f) section 4(h) of this chapter, the county auditor does not
issue a deed to the county for property for which a certificate of sale
has been issued to the county under IC 6-1.1-24-9 because the county
executive determines that the property contains hazardous waste or
another environmental hazard for which the cost of abatement or
alleviation will exceed the fair market value of the property, the
property may be transferred consistent with
the provisions of this
section.
(b) A person who desires to obtain title to and eliminate the
hazardous conditions of property containing hazardous waste or
another environmental hazard for which a county holds a certificate of
sale but to which a deed may not be issued to the county under
section
4(f) section 4(h) of this chapter may file a petition with the county
auditor seeking a waiver of the delinquent taxes, special assessments,
interest, penalties, and costs assessed against the property and transfer
of the title to the property to the petitioner. The petition must:
(1) be on a form prescribed by the state board of accounts and
approved by the department of local government finance;
(2) state the amount of taxes, special assessments, penalties, and
costs assessed against the property for which a waiver is sought;
(3) describe the conditions existing on the property that have
prevented the sale or the transfer of title to the county;
(4) describe the plan of the petitioner for elimination of the
hazardous condition on the property under IC 13-25-5 and the
intended use of the property; and
(5) be accompanied by a fee established by the county auditor for
completion of a title search and processing.
(c) Upon receipt of a petition described in subsection (b), the county
auditor shall review the petition to determine whether the petition is
complete. If the petition is not complete, the county auditor shall return
the petition to the petitioner and describe the defects in the petition.
The petitioner may correct the defects and file the completed petition
with the county auditor. Upon receipt of a completed petition, the
county auditor shall forward a copy of the petition to:
(1) the assessor of the township in which the property is located,
or the county assessor if there is no township assessor for the
township;
(2) the owner;
(3) all persons who have, as of the date of the filing of the
petition, a substantial interest of public record in the property;
(4) the county property tax assessment board of appeals; and
(5) the department of local government finance.
(d) Upon receipt of a petition described in subsection (b), the county
property tax assessment board of appeals shall, at the county property
tax assessment board of appeals' earliest opportunity, conduct a public
hearing on the petition. The county property tax assessment board of
appeals shall, by mail, give notice of the date, time, and place fixed for
the hearing to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed, a
substantial interest of public record in the property; and
(4) the assessor of the township in which the property is located,
or the county assessor if there is no township assessor for the
township.
In addition, notice of the public hearing on the petition shall be
published one (1) time at least ten (10) days before the hearing in a
newspaper of countywide circulation and posted at the principal office
of the county property tax assessment board of appeals, or at the
building where the meeting is to be held.
(e) After the hearing and completion of any additional investigation
of the property or of the petitioner that is considered necessary by the
county property tax assessment board of appeals, the county board shall
give notice, by mail, to the parties listed in subsection (d) of the county
property tax assessment board of appeals' recommendation as to
whether the petition should be granted. The county property tax
assessment board of appeals shall forward to the department of local
government finance a copy of the county property tax assessment board
of appeals' recommendation and a copy of the documents submitted to
or collected by the county property tax assessment board of appeals at
the public hearing or during the course of the county board of appeals'
investigation of the petition.
(f) Upon receipt by the department of local government finance of
a recommendation by the county property tax assessment board of
appeals, the department of local government finance shall review the
petition and all other materials submitted by the county property tax
assessment board of appeals and determine whether to grant the
petition. Notice of the determination by the department of local
government finance and the right to seek an appeal of the
determination shall be given by mail to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed, a
substantial interest of public record in the property;
(4) the assessor of the township in which the property is located,
or the county assessor if there is no township assessor for the
township; and
(5) the county property tax assessment board of appeals.
(g) Any person aggrieved by a determination of the department of
local government finance under subsection (f) may file an appeal
seeking additional review by the department of local government
finance and a public hearing. In order to obtain a review under this
subsection, the aggrieved person must file a petition for appeal with the
county auditor in the county where the tract or item of real property is
located not more than thirty (30) days after issuance of notice of the
determination of the department of local government finance. The
county auditor shall transmit the petition for appeal to the department
of local government finance not more than ten (10) days after the
petition is filed.
(h) Upon receipt by the department of local government finance of
an appeal, the department of local government finance shall set a date,
time, and place for a hearing. The department of local government
finance shall give notice, by mail, of the date, time, and place fixed for
the hearing to:
(1) the person filing the appeal;
(2) the petitioner;
(3) the owner;
(4) all persons who have, as of the date the petition was filed, a
substantial interest of public record in the property;
(5) the assessor of the township in which the property is located,
or the county assessor if there is no township assessor for the
township; and
(6) the county property tax assessment board of appeals.
The department of local government finance shall give the notices at
least ten (10) days before the day fixed for the hearing.
(i) After the hearing, the department of local government finance
shall give the parties listed in subsection (h) notice by mail of the final
determination of the department of local government finance.
(j) If the department of local government finance decides to:
(1) grant the petition submitted under subsection (b) after initial
review of the petition under subsection (f) or after an appeal
under subsection (h); and
(2) waive the taxes, special assessments, interest, penalties, and
costs assessed against the property;
the department of local government finance shall issue to the county
auditor an order directing the removal from the tax duplicate of the
taxes, special assessments, interest, penalties, and costs for which the
waiver is granted.
(k) After:
(1) at least thirty (30) days have passed since the issuance of a
notice by the department of local government finance to the
county property tax assessment board of appeals granting a
petition filed under subsection (b), if no appeal has been filed; or
(2) not more than thirty (30) days after receipt by the county
property tax assessment board of appeals of a notice of a final
determination of the department of local government finance
granting a petition filed under subsection (b) after an appeal has
been filed and heard under subsection (h);
the county auditor shall file a verified petition and an application for an
order on the petition in the court in which the judgment of sale was
entered asking the court to direct the county auditor to issue a tax deed
to the real property. The petition shall contain the certificate of sale
issued to the county, a copy of the petition filed under subsection (b),
and a copy of the notice of the final determination of the department of
local government finance directing the county auditor to remove the
taxes, interest, penalties, and costs from the tax duplicate. Notice of the
filing of the petition and application for an order on the petition shall
be given, by mail, to the owner and any person with a substantial
interest of public record in the property. A person owning or having an
interest in the property may appear to object to the petition.
(l) The court shall enter an order directing the county auditor to
issue a tax deed to the petitioner under subsection (b) if the court finds
that the following conditions exist:
(1) The time for redemption has expired.
(2) The property has not been redeemed before the expiration of
the period of redemption specified in section 4 of this chapter.
(3) All taxes, special assessments, interest, penalties, and costs
have been waived by the department of local government finance
or, to the extent not waived, paid by the petitioner under
subsection (b).
(4) All notices required by this section and sections 4.5 and 4.6 of
this chapter have been given.
(5) The petitioner under subsection (b) has complied with all the
provisions of law entitling the petitioner to a tax deed.
(m) A tax deed issued under this section is uncontestable except by
appeal from the order of the court directing the county auditor to issue
the tax deed. The appeal must be filed not later than sixty (60) days
after the date of the court's order.
SOURCE: IC 6-1.1-29-2; (08)CC100108.260. -->
SECTION 260. IC 6-1.1-29-2, AS AMENDED BY P.L.224-2007,
SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. (a) The seven (7) members of the county
board of tax adjustment shall be appointed before April 15th of each
year, and their appointments shall continue in effect until April 15th of
the following year. The four (4) freehold members of the county board
of tax adjustment may not be, or have been during the year preceding
their appointment, an official or employee of a political subdivision.
The four (4) freehold members shall be appointed in such a manner
that no more than four (4) of the board members are members of the
same political party. This subsection expires December 31, 2008.
(b) The following apply, notwithstanding any other provision:
(1) A member may not be appointed to a county board of tax
adjustment after December 31, 2008.
(2) The term of a member of a county board of tax adjustment
serving on December 31, 2008, expires on December 31, 2008.
(3) Each county board of tax adjustment is abolished on
December 31, 2008.
(c) On or before December 31 of 2008 and each even-numbered
year thereafter, each person or entity required to make an appointment
to a county board of tax and capital projects review under section 1.5
of this chapter shall make the required appointment or appointments of
members who will represent the person or entity on the county board
of tax and capital projects review. The appointments take effect
January 1 of the following odd-numbered year and continue in effect
until December 31 of the following even-numbered year. If a member
is to be appointed by one (1) entity, the appointment must be made by
a majority vote of the fiscal body in official session. If a member is to
be appointed by more than one (1) entity, the appointment must be
made by a majority vote of the total members of the entities taken in
joint session. If:
(1) a person or entity fails; or
(2) the entities, in the case of a joint appointment, fail;
to make a required appointment of a member by December 31 of an
even-numbered year, the county fiscal body shall make the
appointment.
(d) This subsection does not apply to a county containing a
consolidated city. At the general election in 2008 and every four (4)
years thereafter, the voters of each county shall under IC 3-11-2-12.8
elect two (2) individuals who are residents of the county as members
of the county board of tax and capital projects review. The term of
office of a member elected under this subsection begins January 1 of
the year following the member's election and ends December 31 of the
fourth year following the member's election. The two (2) members who
are elected for a position on the county board of tax and capital projects
review are determined as follows:
(1) The members shall be elected on a nonpartisan basis.
(2) Each prospective candidate must file a nomination petition
with the county election board not earlier than one hundred four
(104) days and not later than noon seventy-four (74) days before
the election at which the members are to be elected. The
nomination petition must include the following information:
(A) The name of the prospective candidate.
(B) The signatures of at least one hundred (100) registered
voters residing in the county.
(C) A certification that the prospective candidate meets the
qualifications for candidacy imposed by this chapter.
(3) Only eligible voters residing in the county may vote for a
candidate.
(4) The two (2) candidates within the county who receive the
greatest number of votes in the county are elected.
(e) A member elected under this section may not be, or have been
during the year preceding the member's appointment or election, an
officer or employee of a political subdivision.
SOURCE: IC 6-1.1-29-3; (08)CC100108.261. -->
SECTION 261. IC 6-1.1-29-3, AS AMENDED BY P.L.224-2007,
SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) If a vacancy occurs in the membership
of the county board of tax adjustment (before January 1, 2009) or the
county board of tax and capital projects review (after December 31,
2008) with respect to an appointment made by a fiscal body, the
vacancy shall be filled in the same manner provided for the original
appointment.
(b) If a vacancy occurs after December 31, 2008, in the membership
of the county board of tax and capital projects review with respect to
a member elected under section 2(d) of this chapter, the county fiscal
body shall appoint an individual to fill the vacancy for the remainder
of the term.
SOURCE: IC 6-1.1-29-4; (08)CC100108.262. -->
SECTION 262. IC 6-1.1-29-4, AS AMENDED BY P.L.224-2007,
SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 4. (a) Except as provided in subsection (b),
Each county board of tax adjustment, (before January 1, 2009) or
county board of tax and capital projects review (after December 31,
2008), except the board for a consolidated city and county and for a
county containing a second class city, shall hold its first meeting of
each year for the purpose of reviewing budgets, tax rates, and levies on
September 22 or on the first business day after September 22, if
September 22 is not a business day. The board for a consolidated city
and county and for a county containing a second class city shall hold
its first meeting of each year for the purpose of reviewing budgets, tax
rates, and levies on the first Wednesday following the adoption of city
and county budget, tax rate, and tax levy ordinances. The board shall
hold the meeting at the office of the county auditor. At the first meeting
of each year, the board shall elect a chairman and a vice-chairman.
After this meeting, the board shall continue to meet from day to day at
any convenient place until its business is completed. However, the
board must except as provided in subsection (b), complete its duties on
or before the date prescribed in IC 6-1.1-17-9(a).
(b) This section does not limit the ability of the county board of tax
and capital projects review to meet after December 31, 2008, at any
time during a year to carry out its duties under IC 6-1.1-29.5.
SOURCE: IC 6-1.1-29-5; (08)CC100108.263. -->
SECTION 263. IC 6-1.1-29-5, AS AMENDED BY P.L.224-2007,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 5. The county auditor shall serve as clerk of
the county board of tax adjustment. The clerk shall keep a complete
record of all the board's proceedings. The clerk may not vote on matters
before the board. This section expires December 31, 2008.
SOURCE: IC 6-1.1-29-6; (08)CC100108.264. -->
SECTION 264. IC 6-1.1-29-6, AS AMENDED BY P.L.224-2007,
SECTION 48, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 6. (a) The four (4) freehold members of the
county board of tax adjustment shall receive compensation on a per
diem basis for each day of actual service. The rate of this compensation
is the same as the rate that the freehold members of the county property
tax assessment board of appeals of that county receive. The county
auditor shall keep an attendance record of each meeting of the county
board of tax adjustment. At the close of each annual session, the county
auditor shall certify to the county board of commissioners the number
of days actually served by each freehold member. The county board of
commissioners may not allow claims for service on the county board
of tax adjustment for more days than the number of days certified by
the county auditor. This subsection expires December 31, 2008.
(b) A member of the county board of tax and capital projects review
who is elected under section 1.5 of this chapter shall receive
compensation from the county on a per diem basis for each day of
actual service on the board. The rate of the compensation is equal to the
rate that members of the county property tax assessment board of
appeals in the county receive under IC 6-1.1-28-3. The county auditor
shall keep an attendance record of each meeting of the county board of
tax and capital projects review. The county auditor shall certify to the
county executive the number of days actually served by each elected
member. The county executive may not allow claims for service on the
county board of tax and capital projects review for more days than the
number of days certified by the county auditor. Appointed members of
the county board of tax and capital projects review are not entitled to
per diem compensation.
SOURCE: IC 6-1.1-29-7; (08)CC100108.265. -->
SECTION 265. IC 6-1.1-29-7, AS AMENDED BY P.L.224-2007,
SECTION 49, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 7. A county board of tax adjustment (before
January 1, 2009) or the county board of tax and capital projects review
(after December 31, 2008) may require an official of a political
subdivision of the county to appear before the board. In addition, the
board may require such an official to provide the board with
information which is related to the budget, tax rate, or tax levy of the
political subdivision.
SOURCE: IC 6-1.1-29-8; (08)CC100108.266. -->
SECTION 266. IC 6-1.1-29-8, AS AMENDED BY P.L.224-2007,
SECTION 50, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. A county board of tax adjustment
(before
January 1, 2009) or the county board of tax and capital projects review
(after December 31, 2008) may employ an examiner of the state board
of accounts to assist the county board with its duties. If the board
desires to employ an examiner, it shall adopt a resolution which states
the number of days that the examiner is to serve. When the county
board files a copy of the resolution with the chief examiner of the state
board of accounts, the state board of accounts shall assign an examiner
to the county board of tax adjustment
(before January 1, 2009) or the
county board of tax and capital projects review (after December 31,
2008) for the number of days stated in the resolution. When an
examiner of the state board of accounts is employed by a county board
of tax adjustment (before January 1, 2009) or a county board of tax and
capital projects review (after December 31, 2008) under this section,
the county shall pay the expenses related to the examiner's services in
the same manner that expenses are to be paid under IC 5-11-4-3.
SOURCE: IC 6-1.1-29-9; (08)CC100108.267. -->
SECTION 267. IC 6-1.1-29-9, AS AMENDED BY P.L.224-2007,
SECTION 51, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9. (a)
This subsection expires December 31,
2008. A county council may adopt an ordinance to abolish the county
board of tax adjustment. This ordinance must be adopted by July 1 and
may not be rescinded in the year it is adopted. Notwithstanding
IC 6-1.1-17, IC 6-1.1-18, IC 20-45
(before January 1, 2009),
IC 20-46, IC 12-19-7
(before January 1, 2009), IC 12-19-7.5
(before
January 1, 2009), IC 36-8-6, IC 36-8-7, IC 36-8-7.5, IC 36-8-11,
IC 36-9-3, IC 36-9-4, and IC 36-9-13, if such an ordinance is adopted,
this section governs the treatment of tax rates, tax levies, and budgets
that would otherwise be reviewed by a county board of tax adjustment
under IC 6-1.1-17.
(b) This subsection applies after December 31, 2008. Subject to
subsection (e), a county board of tax and capital projects review may
not review or modify tax rates, tax levies, and budgets if the county
council:
(1) adopts an ordinance to abolish the county board of tax
adjustment before January 1, 2009; or
(2) adopts an ordinance before July 2 of any year to prohibit the
county board of tax and capital projects review from carrying out
such reviews.
An ordinance described in this subsection may not be rescinded in the
year it is adopted. Notwithstanding IC 6-1.1-17, IC 6-1.1-18,
IC 8-18-21-13, IC 12-19-7, IC 12-19-7.5, IC 14-30-2-19,
IC 14-30-4-16, IC 14-33-9-1, IC 20-45, IC 20-46, IC 36-7-15.1-26.9,
IC 36-8-6, IC 36-8-7, IC 36-8-7.5, IC 36-8-11, IC 36-9-3, IC 36-9-4,
and IC 36-9-13, if such an ordinance is adopted and has not been
rescinded, this section governs the treatment of tax rates, tax levies, and
budgets that would otherwise be reviewed by a county board of tax and
capital projects review. If an ordinance described in subdivision (1) or
(2) has been adopted in a county and has not been rescinded, the county
board of tax and capital projects review may not review tax rates, tax
levies, and budgets (other than for capital projects) under
IC 6-1.1-17-3, IC 6-1.1-17-5, IC 6-1.1-17-5.6, IC 6-1.1-17-6,
IC 6-1.1-17-7, IC 6-1.1-17-9, IC 6-1.1-17-10, IC 6-1.1-17-11,
IC 6-1.1-17-12, IC 6-1.1-17-14, IC 6-1.1-17-15, IC 6-1.1-29-4(a),
IC 8-18-21-13, IC 12-19-7, IC 12-19-7.5, IC 14-30-2-19,
IC 14-30-4-16, IC 14-33-9-1, IC 20-45, IC 20-46, IC 36-7-15.1-26.9,
IC 36-8-6, IC 36-8-7, IC 36-8-7.5, IC 36-8-11, IC 36-9-3, IC 36-9-4, or
IC 36-9-13.
(c) (b) The time requirements set forth in IC 6-1.1-17 govern all
filings and notices.
(d) (c) If an ordinance described in subsection (a)
or (b) is adopted
and has not been rescinded, a tax rate, tax levy, or budget that
otherwise would be reviewed by the county board of tax adjustment
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008) is considered and must be treated for
all purposes as if the county board of tax adjustment approved the tax
rate, tax levy, or budget. This includes the notice of tax rates that is
required under IC 6-1.1-17-12.
(e) This section does not prohibit a county board of tax and capital
projects review from reviewing tax rates, tax levies, and budgets for
informational purposes as necessary to carry out its duties under
IC 6-1.1-29.5.
SOURCE: IC 6-1.1-30-17; (08)CC100108.268. -->
SECTION 268. IC 6-1.1-30-17 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]:
Sec. 17. (a) Except as provided
in subsection (c) and subject to subsection (d), the department of
state revenue and the auditor of state shall, when requested by the
department of local government finance, withhold a percentage of
the distributions of county adjusted gross income tax distributions
under IC 6-3.5-1.1, county option income tax distributions under
IC 6-3.5-6, or county economic development income tax
distributions under IC 6-3.5-7 that would otherwise be distributed
to the county under the schedules in IC 6-3.5-1.1-10,
IC 6-3.5-1.1-21.1, IC 6-3.5-6-17, IC 6-3.5-6-17.3, IC 6-3.5-7-16, and
IC 6-3.5-7-17.3, if:
(1) 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);
(2) 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;
(3) 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;
(4) the county assessor has not forwarded to the department
of local government finance in a timely manner sales
disclosure form data under IC 6-1.1-5.5-3;
(5) the county auditor 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);
(6) 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;
(7) the county does not maintain a certified computer system
that meets the requirements of IC 6-1.1-31.5-3.5;
(8) the county auditor has not transmitted the data described
in IC 36-2-9-20 to the department of local government finance
in the form and on the schedule specified by IC 36-2-9-20;
(9) the county has not established a parcel index numbering
system under 50 IAC 23-8-1 in a timely manner; or
(10) a county official has not provided other information to
the department of local government finance in a timely
manner as required by the department of local government
finance.
The percentage to be withheld is the percentage determined by the
department of local government finance.
(b) Except as provided in subsection (e), money not distributed
for the reasons stated in subsection (a) 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.
(c) The restrictions on distributions under subsection (a) 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.
(d) The department of local government finance shall give the
county auditor at least thirty (30) days notice in writing before the
department of state revenue or the auditor of state withholds a
distribution under subsection (a).
(e) Money not distributed for the reason stated in subsection
(a)(3) 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 (b).
(f) This subsection applies to a county that will not receive a
distribution under IC 6-3.5-1.1, IC 6-3.5-6, or IC 6-3.5-7. At the
request of the department of local government finance, an amount
permitted to be withheld under subsection (a) may be withheld
from any state revenues that would otherwise be distributed to the
county or one (1) or more taxing units in the county.
SOURCE: IC 6-1.1-31-1; (08)CC100108.269. -->
SECTION 269. IC 6-1.1-31-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. (a) The
department of local government finance shall do the following:
(1) Prescribe the property tax forms and returns which taxpayers
are to complete and on which the taxpayers' assessments will be
based.
(2) Prescribe the forms to be used to give taxpayers notice of
assessment actions.
(3) Adopt rules concerning the assessment of tangible property.
(4) Develop specifications that prescribe state requirements for
computer software and hardware to be used by counties for
assessment purposes. The specifications developed under this
subdivision apply only to computer software and hardware
systems purchased for assessment purposes after July 1, 1993.
The specifications, including specifications in a rule or other
standard adopted under IC 6-1.1-31.5, must provide for:
(A) maintenance of data in a form that formats the
information in the file with the standard data, field, and
record coding jointly required and approved by the
department of local government finance and the legislative
services agency;
(B) data export and transmission that is compatible with
the data export and transmission requirements in a
standard format prescribed by the office of technology
established by IC 4-13.1-2-1 and jointly approved by the
department of local government finance and legislative
services agency; and
(C) maintenance of data in a manner that ensures prompt
and accurate transfer of data to the department of local
government finance and the legislative services agency, as
jointly approved by the department of local government
and legislative services agency.
(5) Adopt rules establishing criteria for the revocation of a
certification under IC 6-1.1-35.5-6.
(b) The department of local government finance may adopt rules
that are related to property taxation or the duties or the procedures of
the department.
(c) Rules of the state board of tax commissioners are for all
purposes rules of the department of local government finance and the
Indiana board until the department and the Indiana board adopt rules
to repeal or supersede the rules of the state board of tax commissioners.
SOURCE: IC 6-1.1-31-4; (08)CC100108.270. -->
SECTION 270. IC 6-1.1-31-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 4. When the
department of local government finance prescribes or promulgates a
rule, regulation, property tax form, property tax return, notice form,
bulletin, directive, or any other paper, the department shall:
(1) send copies of it to the local taxing officials;
(2) send a copy of it to the executive director of the legislative
services agency in an electronic format under IC 5-14-6, if it
is not published in the Indiana Register under IC 4-22; and
(2) (3) maintain copies of it for general distribution.
SOURCE: IC 6-1.1-31-5; (08)CC100108.271. -->
SECTION 271. IC 6-1.1-31-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. (a) Subject to this
article, the rules adopted by the department of local government
finance are the basis for determining the true tax value of tangible
property.
(b)
Local Assessing officials
members of the county property tax
assessment board of appeals, and county assessors shall:
(1) comply with the rules, appraisal manuals, bulletins, and
directives adopted by the department of local government finance;
(2) use the property tax forms, property tax returns, and notice
forms prescribed by the department; and
(3) collect and record the data required by the department.
(c) In assessing tangible property, the
township assessors, members
of the county property tax assessment board of appeals, and county
assessors assessing officials may consider factors in addition to those
prescribed by the department of local government finance if the use of
the additional factors is first approved by the department. Each
township assessor, of the county property tax assessment board of
appeals, and the county assessor assessing official shall indicate on his
the official's records for each individual assessment whether:
(1) only the factors contained in the department's rules, forms, and
returns have been considered; or
(2) factors in addition to those contained in the department's rules,
forms, and returns have been considered.
SOURCE: IC 6-1.1-31.5-2; (08)CC100108.272. -->
SECTION 272. IC 6-1.1-31.5-2, AS AMENDED BY P.L.228-2005,
SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) Subject to section 3.5(e) 3.5 of this chapter,
the department shall adopt rules under IC 4-22-2 to prescribe computer
specification standards and for the certification of:
(1) computer software;
(2) software providers;
(3) computer service providers; and
(4) computer equipment providers.
(b) The rules of the department shall provide for:
(1) the effective and efficient administration of assessment laws;
(2) the prompt updating of assessment data;
(3) the administration of information contained in the sales
disclosure form, as required under IC 6-1.1-5.5; and
(4) other information necessary to carry out the administration of
the property tax assessment laws.
(c) After December 31, 1998, June 30, 2008, subject to section
3.5(e) 3.5 of this chapter a county:
(1) may contract only for computer software and with software
providers, computer service providers, and equipment providers
that are certified by the department under the rules described in
subsection (a); and
(2) may enter into a contract referred to in subdivision (1)
only if the department is a party to the contract.
(d) The initial rules under this section must be adopted under
IC 4-22-2 before January 1, 1998.
SOURCE: IC 6-1.1-31.5-3.5; (08)CC100108.273. -->
SECTION 273. IC 6-1.1-31.5-3.5, AS AMENDED BY
P.L.228-2005, SECTION 26, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3.5. (a) Until the
system described in subsection (e) is implemented, each county shall
maintain a state certified computer system that has the capacity to:
(1) process and maintain assessment records;
(2) process and maintain standardized property tax forms;
(3) process and maintain standardized property assessment
notices;
(4) maintain complete and accurate assessment records for the
county; and
(5) process and compute complete and accurate assessments in
accordance with Indiana law.
The county assessor
with the recommendation of the township
assessors shall select the computer system.
used by township assessors
and the county assessor in the county except in a county with an elected
township assessor in every township. In a county with an elected
township assessor in every township, the elected township assessors
shall select a computer system based on a majority vote of the township
assessors in the county.
(b) All information on a computer system referred to in subsection
(a) shall be readily accessible to:
(1) township assessors;
(2) the county assessor;
(3) (1) the department of local government finance; and
(4) members of the county property tax assessment board of
appeals.
(2) assessing officials.
(c) The certified system referred to in subsection (a) used by the
counties must be:
(1) compatible with the data export and transmission
requirements in a standard format prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(2) maintained in a manner that ensures prompt and accurate
transfer of data to the department of local government finance and
the legislative services agency.
(d) All standardized property forms and notices on the certified
computer system referred to in subsection (a) shall be maintained by
the township assessor and the county assessor in an accessible location
and in a format that is easily understandable for use by persons of the
county.
(e) The department shall adopt rules before July 1, 2006, for the
establishment of:
(1) a uniform and common property tax management system
among for all counties that:
(A) includes a combined mass appraisal and county auditor
system integrated with a county treasurer system; and
(B) replaces the computer system referred to in subsection (a);
and
(2) a schedule for implementation of the system referred to in
subdivision (1) structured to result in the implementation of the
system in all counties with respect to an assessment date:
(A) determined by the department; and
(B) specified in the rule.
(f) The department shall appoint an advisory committee to assist the
department in the formulation of the rules referred to in subsection (e).
The department shall determine the number of members of the
committee. The committee:
(1) must include at least:
(A) one (1) township assessor;
(B) one (1) county assessor;
(C) one (1) county auditor; and
(D) one (1) county treasurer; and
(2) shall meet at times and locations determined by the
department.
(g) Each member of the committee appointed under subsection (f)
who is not a state employee is not entitled to the minimum salary per
diem provided by IC 4-10-11-2.1(b). The member is entitled to
reimbursement for traveling expenses as provided under IC 4-13-1-4
and other expenses actually incurred in connection with the member's
duties as provided in the state policies and procedures established by
the Indiana department of administration and approved by the budget
agency.
(h) Each member of the committee appointed under subsection (f)
who is a state employee is entitled to reimbursement for traveling
expenses as provided under IC 4-13-1-4 and other expenses actually
incurred in connection with the member's duties as provided in the state
policies and procedures established by the Indiana department of
administration and approved by the budget agency.
(i) The department shall report to the budget committee in writing
the department's estimate of the cost of implementation of the system
referred to in subsection (e).
SOURCE: IC 6-1.1-31.7-1; (08)CC100108.274. -->
SECTION 274. IC 6-1.1-31.7-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. As used in this
chapter, "appraiser" refers to a professional appraiser or a professional
appraisal firm that contracts with a township or county under
IC 6-1.1-4.
SOURCE: IC 6-1.1-31.7-3; (08)CC100108.275. -->
SECTION 275. IC 6-1.1-31.7-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) The department
shall adopt rules under IC 4-22-2 for the certification and regulation of
appraisers.
(b) Subject to subsection (d), the rules of the department shall
provide for the following:
(1) Minimum appraiser qualifications.
(2) Minimum appraiser certification, training, and recertification
requirements.
(3) Sanctions for noncompliance with assessing laws and the rules
of the department, including laws and rules that set time
requirements for the completion of assessments.
(4) Appraiser contract requirements.
(5) Other provisions necessary to carry out the administration of
the property tax assessment laws.
(c) After December 31, 1998, a county or township may contract
only with appraisers that are certified by the department under the rules
described in subsection (a).
(d) The rules referred to in subsection (b) that apply to
contracts with appraisers entered into after December 31, 2008,
must include level two assessor-appraiser certification under
IC 6-1.1-35.5 as part of the minimum appraiser qualifications for
each appraiser that performs assessments on behalf of the
contractor.
SOURCE: IC 6-1.1-33.5-8; (08)CC100108.276. -->
SECTION 276. IC 6-1.1-33.5-8 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]:
Sec. 8. (a) This section applies to
a system designed to permit the department of local government
finance or a provider in a partnership or another arrangement
with the department of local government finance to do any of the
following:
(1) Receive data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or
IC 36-2-9-20 in a uniform format through a secure connection
over the Internet.
(2) Maintain data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or
IC 36-2-9-20 in an electronic data base.
(3) Provide public access to data subject to IC 6-1.1-4-25,
IC 6-1.1-5.5-3, or IC 36-2-9-20.
(b) A system described in subsection (a) must do the following:
(1) Maintain the confidentiality of data that is declared to be
confidential by IC 6-1.1-5.5-3, IC 6-1.1-5.5-5, IC 6-1.1-35-9, or
other provisions of law.
(2) Provide prompt notice to the department of local
government finance and legislative services agency of the
receipt of data from counties and townships and other critical
events, as jointly determined by the department of local
government finance and the legislative services agency.
(3) Maintain data in a form that formats the information in
the file with the standard data, field, and record coding jointly
required and approved by the department of local
government finance and the legislative services agency.
(4) Provide data export and transmission capabilities that are
compatible with the data export and transmission
requirements prescribed by the office of technology
established by IC 4-13.1-2-1 and jointly approved by the
department of local government finance and the legislative
services agency.
(5) Provide to the legislative services agency and the
department of local government finance unrestricted on line
access and access through data export and transmission
protocols to:
(A) the data transmitted to the system; and
(B) hardware, software, and other work product associated
with the system;
including access to conduct the tests and inspections of the
system and data determined necessary by the legislative
services agency and access to data received from counties and
townships in the form submitted by the counties and
townships.
(6) Maintain data in a manner that provides for prompt and
accurate transfer of data to the department of local
government finance and the legislative services agency, as
jointly approved by the department of local government
finance and the legislative services agency.
(c) The department of local government finance and any third
party system provider shall provide for regular consultation with
the legislative services agency concerning the development and
operation of the system and shall provide the legislative services
agency with copies of system documentation of the procedures,
standards, and internal controls and any written agreements
related to the receipt of data and the management, operation, and
use of the system.
SOURCE: IC 6-1.1-33.5-9; (08)CC100108.277. -->
SECTION 277. IC 6-1.1-33.5-9 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 9. The department of local
government finance shall report before July 1 of each year to the
legislative council concerning compliance with section 8 of this
chapter.
SOURCE: IC 6-1.1-35-1; (08)CC100108.278. -->
SECTION 278. IC 6-1.1-35-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. The department of
local government finance shall:
(1) interpret the property tax laws of this state;
(2) instruct property tax officials about their taxation and
assessment duties; and ensure that the county assessors, township
assessors, and assessing officials are in compliance with section
1.1 of this chapter;
(3) see that all property assessments are made in the manner
provided by law;
(4) conduct operational audits of the offices of assessing
officials to determine if statutory and regulatory assignments
are being completed in an effective, efficient, and productive
manner; and
(4) (5) develop and maintain a manual for all assessing officials
and county assessors concerning:
(A) assessment duties and responsibilities of the various state
and local officials;
(B) assessment procedures and time limits for the completion
of assessment duties;
(C) changes in state assessment laws; and
(D) other matters relevant to the assessment duties of
assessing officials, county assessors, and other county
officials.
SOURCE: IC 6-1.1-35-9; (08)CC100108.279. -->
SECTION 279. IC 6-1.1-35-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 9. (a) All information
that is related to earnings, income, profits, losses, or expenditures and
that is:
(1) given by a person to:
(A) an assessing official;
(B) a member of a county property tax assessment board of
appeals;
(C) a county assessor;
(D) (B) an employee of
a person referred to in clauses (A)
through (C); an assessing official; or
(E) (C) an officer or employee of an entity that contracts with
a board of county commissioners
or a county assessor
or an
elected township assessor under IC 6-1.1-36-12; or
(2) acquired by:
(A) an assessing official;
(B) a member of a county property tax assessment board of
appeals;
(C) a county assessor;
(D) (B) an employee of
a person referred to in clauses (A)
through (C); an assessing official; or
(E) (C) an officer or employee of an entity that contracts with
a board of county commissioners or a county assessor or an
elected township assessor under IC 6-1.1-36-12;
in the performance of the person's duties;
is confidential. The assessed valuation of tangible property is a matter
of public record and is thus not confidential. Confidential information
may be disclosed only in a manner that is authorized under subsection
(b), (c), or (d).
(b) Confidential information may be disclosed to:
(1) an official or employee of:
(A) this state or another state;
(B) the United States; or
(C) an agency or subdivision of this state, another state, or the
United States;
if the information is required in the performance of the official
duties of the official or employee; or
(2) an officer or employee of an entity that contracts with a board
of county commissioners or a county assessor or an elected
township assessor under IC 6-1.1-36-12 if the information is
required in the performance of the official duties of the officer or
employee.
(c) The following state agencies, or their authorized representatives,
shall have access to the confidential farm property records and
schedules that are on file in the office of a county or township assessor:
(1) The Indiana state board of animal health, in order to perform
its duties concerning the discovery and eradication of farm animal
diseases.
(2) The department of agricultural statistics of Purdue University,
in order to perform its duties concerning the compilation and
dissemination of agricultural statistics. and
(3) Any other state agency that needs the information in order to
perform its duties.
(d) Confidential information may be disclosed during the course of
a judicial proceeding in which the regularity of an assessment is
questioned.
(e) Confidential information that is disclosed to a person under
subsection (b) or (c) retains its confidential status. Thus, that person
may disclose the information only in a manner that is authorized under
subsection (b), (c), or (d).
(f) Notwithstanding any other provision of law:
(1) a person who:
(A) is an officer or employee of an entity that contracts with a
board of county commissioners or a county assessor or an
elected township assessor under IC 6-1.1-36-12; and
(B) obtains confidential information under this section;
may not disclose that confidential information to any other
person; and
(2) a person referred to in subdivision (1) must return all
confidential information to the taxpayer not later than fourteen
(14) days after the earlier of:
(A) the completion of the examination of the taxpayer's
personal property return under IC 6-1.1-36-12; or
(B) the termination of the contract.
SOURCE: IC 6-1.1-35-11; (08)CC100108.280. -->
SECTION 280. IC 6-1.1-35-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 11. (a) An assessing
official member of a county property tax assessment board of appeals,
a state board member, or an employee of any an assessing official
county assessor, or board shall immediately be dismissed from that
position if the person discloses in an unauthorized manner any
information that is classified as confidential under section 9 of this
chapter.
(b) If an officer or employee of an entity that contracts with a board
of county commissioners or a county assessor or an elected township
assessor under IC 6-1.1-36-12 discloses in an unauthorized manner any
information that is classified as confidential under section 9 of this
chapter:
(1) the contract between the entity and the board is void as of the
date of the disclosure;
(2) the entity forfeits all right to payments owed under the
contract after the date of disclosure;
(3) the entity and its affiliates are barred for three (3) years after
the date of disclosure from entering into a contract with a board
or a county assessor or an elected township assessor under
IC 6-1.1-36-12; and
(4) the taxpayer whose information was disclosed has a right of
action for triple damages against the entity.
SOURCE: IC 6-1.1-35.2-2; (08)CC100108.281. -->
SECTION 281. IC 6-1.1-35.2-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. (a) In any year in
which an assessing official or a county assessor takes office for the first
time, the department of local government finance shall conduct training
sessions determined under the rules adopted by the department under
IC 4-22-2 for these the new assessing officials. and county assessors.
These The sessions must be held at the locations described in
subsection (b).
(b) To ensure that all newly elected or appointed assessing officials
and assessors have an opportunity to attend the training sessions
required by this section, the department of local government finance
shall conduct the training sessions at a minimum of four (4) separate
regional locations. The department shall determine the locations of the
training sessions, but:
(1) at least one (1) training session must be held in the
northeastern part of Indiana;
(2) at least one (1) training session must be held in the
northwestern part of Indiana;
(3) at least one (1) training session must be held in the
southeastern part of Indiana; and
(4) at least one (1) training session must be held in the
southwestern part of Indiana.
The four (4) regional training sessions may not be held in Indianapolis.
However, the department of local government finance may, after the
conclusion of the four (4) training sessions, provide additional training
sessions at locations determined by the department.
(c) Any new assessing official or county assessor who attends:
(1) a required session during the official's or assessor's term of
office; or
(2) training between the date the person is elected to office and
January 1 of the year the person takes office for the first time;
is entitled to receive the per diem per session set by the department of
local government finance by rule adopted under IC 4-22-2 and a
mileage allowance from the county in which the official resides.
(d) A person is entitled to a mileage allowance under this section
only for travel between the person's place of work and the training
session nearest to the person's place of work.
SOURCE: IC 6-1.1-35.2-3; (08)CC100108.282. -->
SECTION 282. IC 6-1.1-35.2-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) Each year the
department of local government finance shall conduct the continuing
education sessions required in the rules adopted by the department for
all assessing officials county assessors, and all members of, and
hearing officers for the county property tax assessment board of
appeals. These sessions must be conducted at the locations described
in subsection (b).
(b) To ensure that all assessing officials assessors, and members of
county property tax assessment boards of appeals and hearing officers
have an opportunity to attend the continuing education sessions
required by this section, the department of local government finance
shall conduct the continuing education sessions at a minimum of four
(4) separate regional locations. The department shall determine the
locations of the continuing education sessions, but:
(1) at least one (1) continuing education session must be held in
the northeastern part of Indiana;
(2) at least one (1) continuing education session must be held in
the northwestern part of Indiana;
(3) at least one (1) continuing education session must be held in
the southeastern part of Indiana; and
(4) at least one (1) continuing education session must be held in
the southwestern part of Indiana.
The four (4) regional continuing education sessions may not be held in
Indianapolis. However, the department of local government finance
may, after the conclusion of the four (4) continuing education sessions,
provide additional continuing education sessions at locations
determined by the department.
(c) Any assessing official county assessor, or member of, and
hearing officers officer for the county property tax assessment board
of appeals who attends required sessions is entitled to receive a mileage
allowance and the per diem per session set by the department of local
government finance by rule adopted under IC 4-22-2 from the county
in which the official resides. A person is entitled to a mileage
allowance under this section only for travel between the person's place
of work and the training session nearest to the person's place of work.
SOURCE: IC 6-1.1-35.2-5; (08)CC100108.283. -->
SECTION 283. IC 6-1.1-35.2-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. A county that is
required to make a payment to an assessing official
a county assessor,
or
member of, and a hearing
officers officer for the county property tax
assessment board of appeals under this chapter must make the payment
regardless of an appropriation. The payment may be made from the
county's cumulative reassessment fund.
SOURCE: IC 6-1.1-35.5-7; (08)CC100108.284. -->
SECTION 284. IC 6-1.1-35.5-7, AS AMENDED BY P.L.219-2007,
SECTION 79, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 7. (a) With respect to level one and level two
certifications, the department of local government finance shall
establish a fair and reasonable fee for examination and certification
under this chapter. However, the fee does not apply to an elected
assessing official, a county assessor, a member of, and hearing officers
officer for a county property tax assessment board of appeals, or an
employee of an elected assessing official county assessor, or county
property tax assessment board of appeals who is taking the level one
examination or the level two examination for the first time.
(b) The assessing official training account is established as an
account within the state general fund. All fees collected by the
department of local government finance shall be deposited in the
account. The account shall be administered by the department of local
government finance and does not revert to the state general fund at the
end of a fiscal year. The department of local government finance may
use money in the account for:
(1) testing and training of assessing officials, county assessors,
members of a county property tax assessment board of appeals,
and employees of assessing officials, county assessors, or the
county property tax assessment board of appeals; and
(2) administration of the level three certification program under
section 4.5 of this chapter.
SOURCE: IC 6-1.1-36-3; (08)CC100108.285. -->
SECTION 285. IC 6-1.1-36-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) A township
assessor's assessment or a county assessor's assessment of property is
valid even if:
(1) he the assessor does not complete, or notify the county
auditor of, the assessment by the time prescribed under IC 6-1.1-3
or IC 6-1.1-4;
(2) there is an irregularity or informality in the manner in which
he the assessor makes the assessment; or
(3) there is an irregularity or informality in the tax list.
An irregularity or informality in the assessment or the tax list may be
corrected at any time.
(b) This section does not release a township assessor or county
assessor from any duty to give notice or from any penalty imposed on
him the assessor by law for his the assessor's failure to make his the
assessor's return within the time period prescribed in IC 6-1.1-3 or
IC 6-1.1-4.
SOURCE: IC 6-1.1-36-4; (08)CC100108.286. -->
SECTION 286. IC 6-1.1-36-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4. (a) An assessing
official
a county assessor, a member of a county property tax
assessment board of appeals, or a representative of the department of
local government finance may file an affidavit with a circuit court of
this state if:
(1) the official
or board member or
a representative
of the official
or board has requested that a person give information or produce
books or records; and
(2) the person has not complied with the request.
The affidavit must state that the person has not complied with the
request.
(b) When an affidavit is filed under subsection (a), the circuit court
shall issue a writ which directs the person to appear at the office of the
official or board member representative and to give the requested
information or produce the requested books or records. The appropriate
county sheriff shall serve the writ. A person who disobeys the writ is
guilty of contempt of court.
(c) If a writ is issued under this section, the cost incurred in filing
the affidavit, in the issuance of the writ, and in the service of the writ
shall be charged to the person against whom the writ is issued. If a writ
is not issued, all costs shall be charged to the county in which the
circuit court proceedings are held, and the board of commissioners of
that county shall allow a claim for the costs.
SOURCE: IC 6-1.1-36-5; (08)CC100108.287. -->
SECTION 287. IC 6-1.1-36-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. In order to discharge
their official duties, the following officials may administer oaths and
affirmations:
(1) Assessing officials.
(2) (1) County assessors.
(2) Township assessors.
(3) County auditors.
(4) Members of a county property tax assessment board of
appeals.
(5) Members of the Indiana board.
SOURCE: IC 6-1.1-36-7; (08)CC100108.288. -->
SECTION 288. IC 6-1.1-36-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. (a) The department
of local government finance may cancel any property taxes assessed
against real property owned by a county, township, city, or town if a
petition requesting that the department cancel the taxes is submitted by
the auditor, assessor, and treasurer of the county in which the real
property is located.
(b) The department of local government finance may cancel any
property taxes assessed against real property owned by this state if a
petition requesting that the department cancel the taxes is submitted by:
(1) the governor; or
(2) the chief administrative officer of the state agency which
supervises the real property.
However, if the petition is submitted by the chief administrative officer
of a state agency, the governor must approve the petition.
(c) The department of local government finance may compromise
the amount of property taxes, together with any interest or penalties on
those taxes, assessed against the fixed or distributable property owned
by a bankrupt railroad, which is under the jurisdiction of:
(1) a federal court under 11 U.S.C. 1163;
(2) Chapter X of the Acts of Congress Relating to Bankruptcy (11
U.S.C. 701-799); or
(3) a comparable bankruptcy law.
(d) After making a compromise under subsection (c) and after
receiving payment of the compromised amount, the department of local
government finance shall distribute to each county treasurer an amount
equal to the product of:
(1) the compromised amount; multiplied by
(2) a fraction, the numerator of which is the total of the particular
county's property tax levies against the railroad for the
compromised years, and the denominator of which is the total of
all property tax levies against the railroad for the compromised
years.
(e) After making the distribution under subsection (d), the
department of local government finance shall direct the auditors of
each county to remove from the tax rolls the amount of all property
taxes assessed against the bankrupt railroad for the compromised years.
(f) The county auditor of each county receiving money under
subsection (d) shall allocate that money among the county's taxing
districts. The auditor shall allocate to each taxing district an amount
equal to the product of:
(1) the amount of money received by the county under subsection
(d); multiplied by
(2) a fraction, the numerator of which is the total of the taxing
district's property tax levies against the railroad for the
compromised years, and the denominator of which is the total of
all property tax levies against the railroad in that county for the
compromised years.
(g) The money allocated to each taxing district shall be apportioned
and distributed among the taxing units of that taxing district in the
same manner and at the same time that property taxes are apportioned
and distributed.
(h) The department of local government finance may, with the
approval of the attorney general, compromise the amount of property
taxes, together with any interest or penalties on those taxes, assessed
against property owned by a person that has a case pending under state
or federal bankruptcy law. Property taxes that are compromised under
this section shall be distributed and allocated at the same time and in
the same manner as regularly collected property taxes. The department
of local government finance may compromise property taxes under this
subsection only if:
(1) a petition is filed with the department of local government
finance that requests the compromise and that is signed and
approved by the assessor, auditor, and treasurer of each county
and the assessor of each township (if any) that is entitled to
receive any part of the compromised taxes;
(2) the compromise significantly advances the time of payment of
the taxes; and
(3) the compromise is in the best interest of the state and the
taxing units that are entitled to receive any part of the
compromised taxes.
(i) A taxing unit that receives funds under this section is not
required to include the funds in its budget estimate for any budget year
which begins after the budget year in which it receives the funds.
(j) A county treasurer, with the consent of the county auditor and the
county assessor, may compromise the amount of property taxes,
interest, or penalties owed in a county by an entity that has a case
pending under Title 11 of the United States Code (Bankruptcy Code)
by accepting a single payment that must be at least seventy-five percent
(75%) of the total amount owed in the county.
SOURCE: IC 6-1.1-36-12; (08)CC100108.289. -->
SECTION 289. IC 6-1.1-36-12, AS AMENDED BY P.L.154-2006,
SECTION 54, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 12. (a) A board of county commissioners, a county
assessor, or an elected a township assessor (if any) may enter into a
contract for the discovery of property that has been undervalued or
omitted from assessment. The contract must prohibit payment to the
contractor for discovery of undervaluation or omission with respect to
a parcel or personal property return before all appeals of the assessment
of the parcel or the assessment under the return have been finalized.
The contract may require the contractor to:
(1) examine and verify the accuracy of personal property returns
filed by taxpayers with the county assessor or a township
assessor of a township in the county; and
(2) compare a return with the books of the taxpayer and with
personal property owned, held, possessed, controlled, or occupied
by the taxpayer.
(b) This subsection applies if funds are not appropriated for
payment of services performed under a contract described in subsection
(a). The county auditor may create a special nonreverting fund in which
the county treasurer shall deposit the amount of taxes, including
penalties and interest, that result from additional assessments on
undervalued or omitted property collected from all taxing jurisdictions
in the county after deducting the amount of any property tax credits that
reduce the owner's property tax liability for the undervalued or omitted
property. The fund remains in existence during the term of the contract.
Distributions shall be made from the fund without appropriation only
for the following purposes:
(1) All contract fees and other costs related to the contract.
(2) After the payments required by subdivision (1) have been
made and the contract has expired, the county auditor shall
distribute all money remaining in the fund to the appropriate
taxing units in the county using the property tax rates of each
taxing unit in effect at the time of the distribution.
(c) A board of county commissioners, a county assessor, or an
elected a township assessor may not contract for services under
subsection (a) on a percentage basis.
SOURCE: IC 6-1.1-36-13; (08)CC100108.290. -->
SECTION 290. IC 6-1.1-36-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 13. When a political
subdivision is formed, the auditor of the county in which the political
subdivision is situated shall, at the written request of the legislative
body of the political subdivision, prepare a list of all the lands and lots
within the limits of the political subdivision, and the county auditor
shall deliver the list to the appropriate township assessor,
or the
county assessor if there is no township assessor for the township,
on or before the assessment date which immediately follows the date
of incorporation. The county auditor shall use the records in the
auditor's office in order to compile the list.
SOURCE: IC 6-1.1-37-2; (08)CC100108.291. -->
SECTION 291. IC 6-1.1-37-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. A county or
township An assessing official member of a county or state board, or
employee or a representative of such an official or board the
department of local government finance who:
(1) knowingly assesses any property at more or less than what he
the official or representative believes is the proper assessed
value of the property;
(2) knowingly fails to perform any of the duties imposed on him
the official or representative under the general assessment
provisions of this article; or
(3) recklessly violates any of the other general assessment
provisions of this article;
commits a Class A misdemeanor.
SOURCE: IC 6-1.1-37-7; (08)CC100108.292. -->
SECTION 292. IC 6-1.1-37-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. (a) If a person fails
to file a required personal property return on or before the due date, the
county auditor shall add a penalty of twenty-five dollars ($25) to the
person's next property tax installment. The county auditor shall also
add an additional penalty to the taxes payable by the person if
he the
person fails to file the personal property return within thirty (30) days
after the due date. The amount of the additional penalty is twenty
percent (20%) of the taxes finally determined to be due with respect to
the personal property which should have been reported on the return.
(b) For purposes of this section, a personal property return is not due
until the expiration of any extension period granted by the township
or
county assessor under IC 6-1.1-3-7(b).
(c) The penalties prescribed under this section do not apply to an
individual or
his the individual's dependents if
he: the individual:
(1) is in the military or naval forces of the United States on the
assessment date; and
(2) is covered by the federal Soldiers' and Sailors' Civil Relief
Act.
(d) If a person subject to IC 6-1.1-3-7(d) fails to include on a
personal property return the information, if any, that the department of
local government finance requires under IC 6-1.1-3-9 or IC 6-1.1-5-13,
the county auditor shall add a penalty to the property tax installment
next due for the return. The amount of the penalty is twenty-five dollars
($25).
(e) If the total assessed value that a person reports on a personal
property return is less than the total assessed value that the person is
required by law to report and if the amount of the undervaluation
exceeds five percent (5%) of the value that should have been reported
on the return, then the county auditor shall add a penalty of twenty
percent (20%) of the additional taxes finally determined to be due as
a result of the undervaluation. The penalty shall be added to the
property tax installment next due for the return on which the property
was undervalued. If a person has complied with all of the requirements
for claiming a deduction, an exemption, or an adjustment for abnormal
obsolescence, then the increase in assessed value that results from a
denial of the deduction, exemption, or adjustment for abnormal
obsolescence is not considered to result from an undervaluation for
purposes of this subsection.
(f) A penalty is due with an installment under subsection (a), (d), or
(e) whether or not an appeal is filed under IC 6-1.1-15-5 with respect
to the tax due on that installment.
SOURCE: IC 6-1.1-37-7.5; (08)CC100108.293. -->
SECTION 293. IC 6-1.1-37-7.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7.5. A person who fails
to provide, within forty-five (45) days after the filing deadline,
evidence of the filing of a personal property return to the township
assessor of the township in which the owner resides, or the county
assessor, as required under IC 6-1.1-3-1(d), shall pay to the township
in which the owner resides, county a penalty equal to ten percent
(10%) of the tax liability.
SOURCE: IC 6-1.1-37-8; (08)CC100108.294. -->
SECTION 294. IC 6-1.1-37-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 8. A township assessor,
or the county assessor if there is no township assessor for the
township, shall inform the county auditor of any vending machine
which does not, as required under IC 1971, IC 6-1.1-3-8, have an
identification device on its face. The county auditor shall then add a
one dollar ($1.00) ($1) penalty to the next property tax installment of
the person on whose premises the machine is located.
SOURCE: IC 6-1.1-37-10.7; (08)CC100108.295. -->
SECTION 295. IC 6-1.1-37-10.7, AS ADDED BY P.L.67-2006,
SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 10.7. (a) For purposes of this section, "immediate
family member of the taxpayer" means an individual who:
(1) is the spouse, child, stepchild, parent, or stepparent of the
taxpayer, including adoptive relationships; and
(2) resides in the taxpayer's home.
(b) The county treasurer shall do the following:
(1) Waive the penalty imposed under section 10(a) of this chapter
if the taxpayer or the taxpayer's representative:
(A) petitions the county treasurer to waive the penalty not later
than thirty (30) days after the due date of the installment
subject to the penalty; and
(B) files with the petition written proof that during the seven
(7) day period ending on the installment due date the taxpayer
or an immediate family member of the taxpayer died.
(2) Give written notice to the taxpayer or the taxpayer's
representative by mail of the treasurer's determination on the
petition not later than thirty (30) days after the petition is filed
with the treasurer.
(c) The department of local government finance shall prescribe:
(1) the form of the petition; and
(2) the type of written proof;
required under subsection (b).
(d) A taxpayer or a taxpayer's representative may appeal a
determination of the county treasurer under subsection (b) to deny a
penalty waiver by
requesting filing a notice in writing
a preliminary
conference with the treasurer not more than forty-five (45) days after
the treasurer gives the taxpayer or the taxpayer's representative notice
of the determination. An appeal initiated under this subsection is
processed and determined in the same manner that an appeal is
processed and determined under IC 6-1.1-15.
SOURCE: IC 6-1.1-39-5; (08)CC100108.296. -->
SECTION 296. IC 6-1.1-39-5, AS AMENDED BY P.L.154-2006,
SECTION 56, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 5. (a) A declaratory ordinance adopted under
section 2 of this chapter and confirmed under section 3 of this chapter
must include a provision with respect to the allocation and distribution
of property taxes for the purposes and in the manner provided in this
section. The allocation provision must apply to the entire economic
development district. The allocation provisions must require that any
property taxes subsequently levied by or for the benefit of any public
body entitled to a distribution of property taxes on taxable property in
the economic development district be allocated and distributed as
follows:
(1) Except as otherwise provided in this section, the proceeds of
the taxes attributable to the lesser of:
(A) the assessed value of the property for the assessment date
with respect to which the allocation and distribution is made;
or
(B) the base assessed value;
shall be allocated to and, when collected, paid into the funds of
the respective taxing units. However, if the effective date of the
allocation provision of a declaratory ordinance is after March 1,
1985, and before January 1, 1986, and if an improvement to
property was partially completed on March 1, 1985, the unit may
provide in the declaratory ordinance that the taxes attributable to
the assessed value of the property as finally determined for March
1, 1984, shall be allocated to and, when collected, paid into the
funds of the respective taxing units.
(2) Except as otherwise provided in this section, part or all of the
property tax proceeds in excess of those described in subdivision
(1), as specified in the declaratory ordinance, shall be allocated to
the unit for the economic development district and, when
collected, paid into a special fund established by the unit for that
economic development district that may be used only to pay the
principal of and interest on obligations owed by the unit under
IC 4-4-8 (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), and IC 6-1.1-21-5(c)), and
formulation of the budget, tax rate, and tax levy for each political
subdivision in which the property is located, is the lesser of:
(1) the assessed value of the property as valued without regard to
this section; or
(2) the base assessed value.
(f) The state board of accounts and 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 district under this section. After
each annual adjustment under IC 6-1.1-4-4.5, the department of local
government finance shall adjust the base assessed value to neutralize
any effect of the annual adjustment on the property tax proceeds
allocated to the district under this section. However, the adjustments
under this subsection may not include the effect of property tax
abatements under IC 6-1.1-12.1.
(g) As used in this section, "property taxes" means:
(1) taxes imposed under this article on real property; and
(2) any part of the taxes imposed under this article on depreciable
personal property that the unit has by ordinance allocated to the
economic development district. However, the ordinance may not
limit the allocation to taxes on depreciable personal property with
any particular useful life or lives.
If a unit had, by ordinance adopted before May 8, 1987, allocated to an
economic development district property taxes imposed under IC 6-1.1
on depreciable personal property that has a useful life in excess of eight
(8) years, the ordinance continues in effect until an ordinance is
adopted by the unit under subdivision (2).
(h) As used in this section, "base assessed value" means:
(1) the net assessed value of all the property as finally determined
for the assessment date immediately preceding the effective date
of the allocation provision of the declaratory resolution, as
adjusted under subsection (f); plus
(2) to the extent that it is not included in subdivision (1), the net
assessed value of property that is assessed as residential property
under the rules of the department of local government finance, as
finally determined for any assessment date after the effective date
of the allocation provision.
Subdivision (2) applies only to economic development districts
established after June 30, 1997, and to additional areas established
after June 30, 1997.
SOURCE: IC 6-1.1-39-6; (08)CC100108.297. -->
SECTION 297. IC 6-1.1-39-6, AS AMENDED BY P.L.219-2007,
SECTION 83, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 6.
(a) An economic development district
may be enlarged by the fiscal body by following the same procedure for
the creation of an economic development district specified in this
chapter.
Property taxes that are attributable to the additional area and
allocable to the economic development district are not eligible for the
property tax replacement credit provided by IC 6-1.1-21-5. However,
subject to subsection (c) 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 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 not been
given.
The additional credit reduces the amount of proceeds allocated to the
economic development district and paid into a special fund under
section 5(a) of this chapter.
(b) If the additional credit under subsection (a) is not reduced under
subsection (c) or (d), the credit for property tax replacement under
IC 6-1.1-21-5 and the additional credit under subsection (a) shall be
computed on an aggregate basis for all taxpayers in a taxing district
that contains all or part of an additional area. The credit for property
tax replacement under IC 6-1.1-21-5 and the additional credit under
subsection (a) shall be combined on the tax statements sent to each
taxpayer.
(c) The county fiscal body may, by ordinance, provide that the
additional credit described in subsection (a):
(1) does not apply in a specified additional area; or
(2) is to be reduced by a uniform percentage for all taxpayers in
a specified additional area.
(d) Whenever the county fiscal body determines that granting the
full additional credit under subsection (a) would adversely affect the
interests of the holders of bonds or other contractual obligations that
are payable from allocated tax proceeds in that 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).
SOURCE: IC 6-1.1-39-9; (08)CC100108.298. -->
SECTION 298. IC 6-1.1-39-9, AS AMENDED BY P.L.4-2005,
SECTION 48, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. (a) The fiscal body of a unit may by ordinance
authorize the issuance of obligations to the department of commerce
under IC 4-4-8 (before its repeal) or to the Indiana economic
development corporation under IC 5-28-9 payable solely from taxes
allocated under section 5 of this chapter. Any obligations issued and
payable from taxes allocated under section 5 of this chapter are not
general obligations of the unit that established the economic
development district under this chapter.
(b) The economic development district created by a unit under this
chapter is a special taxing district authorized by the general assembly
to enable the unit to provide special benefits to taxpayers in the
economic development district by providing local public improvements
that are of public use and benefit.
(c) The ordinance of a unit authorizing the issuance of obligations
must contain a finding of the fiscal body that the proposed industrial
development program:
(1) constitutes a local public improvement;
(2) provides special benefits to property owners in the district;
and
(3) will be of public use and benefit.
(d) Proceeds of obligations issued under this section, IC 4-4-8
(before its repeal), and IC 5-28-9 may be used to pay for the following:
(1) The cost of local public improvements.
(2) Interest on the obligations for the period of construction of the
local public improvements plus one (1) year after completion of
construction.
(3) Reasonable debt service reserves.
(4) Costs of issuance of the obligations.
(5) Any other reasonable and necessary expenses related to
issuance of the obligations.
(e) Notwithstanding any other law, IC 6-1.1-20 does not apply to
obligations payable solely from tax proceeds allocated under section 5
of this chapter.
SOURCE: IC 6-1.1-40-9; (08)CC100108.299. -->
SECTION 299. IC 6-1.1-40-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 9. (a) Before a person acquires new manufacturing equipment for
which the person wishes to claim a deduction under this chapter, the
person must submit to the commission a statement of benefits, in a
form prescribed by the department of local government finance. The
statement of benefits must include the following information:
(1) A description of the new manufacturing equipment
and
inventory that the person proposes to acquire.
(2) An estimate of the number of individuals
that who will be
employed or whose employment will be retained by the person as
a result of the installation of the new manufacturing equipment
and acquisition of inventory and an estimate of the annual salaries
of these individuals.
(3) An estimate of the cost of the new manufacturing equipment.
and inventory.
(b) The statement of benefits may contain any other information
required by the commission. If the person is requesting or will be
requesting the designation of a district, the statement of benefits must
be submitted at the same time as the request for designation is
submitted.
(c) The commission shall review the statement of benefits if
required under subsection (b). The commission shall make findings
determining whether the estimate of:
(1) the number of individuals that who will be employed or whose
employment will be retained;
(2) the annual salaries of those individuals;
(3) the value of the new manufacturing equipment; and inventory;
and
(4) any other benefits about which the commission requires
information;
are benefits that can be reasonably expected to result from the
installation of the new manufacturing equipment. and acquisition of
inventory.
SOURCE: IC 6-1.1-40-10; (08)CC100108.300. -->
SECTION 300. IC 6-1.1-40-10, AS AMENDED BY P.L.219-2007,
SECTION 84, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 10. (a) Subject to
subsection
(e), (d), an owner of new manufacturing equipment
or
inventory, or both, whose statement of benefits is approved is entitled
to a deduction from the assessed value of that equipment
and inventory
for a period of ten (10) years. Except as provided in subsections
(b)
and (c),
and (d), and subject to subsection
(e) (d) and section 14 of this
chapter, for the first five (5) years, the amount of the deduction for new
manufacturing equipment that an owner is entitled to for a particular
year equals the assessed value of the new manufacturing equipment.
Subject to subsection
(e) (d) and section 14 of this chapter, for the sixth
through the tenth year, the amount of the deduction equals the product
of:
(1) the assessed value of the new manufacturing equipment;
multiplied by
(2) the percentage prescribed in the following table:
YEAR OF DEDUCTION
PERCENTAGE
6th 100%
7th 95%
8th 80%
9th 65%
10th 50%
11th and thereafter 0%
(b) Subject to section 14 of this chapter, for the first year the amount
of the deduction for inventory equals the assessed value of the
inventory. Subject to section 14 of this chapter, for the next nine (9)
years, the amount of the deduction equals:
(1) the assessed value of the inventory for that year; multiplied by
(2) the owner's export sales ratio for the previous year, as certified
by the department of state revenue under IC 6-3-2-13.
(c) (b) A deduction under this section is not allowed in the first year
the deduction is claimed for new manufacturing equipment to the
extent that it would cause the assessed value of all of the personal
property of the owner in the taxing district in which the equipment is
located to be less than the assessed value of all of the personal property
of the owner in that taxing district in the immediately preceding year.
(d) (c) If a deduction is not fully allowed under subsection
(c) (b) in
the first year the deduction is claimed, then the percentages specified
in subsection (a) apply in the subsequent years to the amount of
deduction that was allowed in the first year.
(e) (d) For purposes of subsection (a), the assessed value of new
manufacturing equipment that is part of an owner's assessable
depreciable personal property in a single taxing district subject to the
valuation limitation in 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9 is the product
of:
(1) the assessed value of the equipment determined without
regard to the valuation limitation in 50 IAC 4.2-4-9 or 50
IAC 5.1-6-9; multiplied by
(2) the quotient of:
(A) the amount of the valuation limitation determined under
50 IAC 4.2-4-9 or 50 IAC 5.1-6-9 for all of the owner's
depreciable personal property in the taxing district; divided by
(B) the total true tax value of all of the owner's depreciable
personal property in the taxing district that is subject to the
valuation limitation in 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9
determined:
(i) under the depreciation schedules in the rules of the
department of local government finance before any
adjustment for abnormal obsolescence; and
(ii) without regard to the valuation limitation in 50
IAC 4.2-4-9 or 50 IAC 5.1-6-9.
SOURCE: IC 6-1.1-40-11; (08)CC100108.301. -->
SECTION 301. IC 6-1.1-40-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 11. (a) A person that desires to obtain the deduction provided by
section 10 of this chapter must file a certified deduction application, on
forms prescribed by the department of local government finance, with:
(1) the auditor of the county in which the new manufacturing
equipment
and inventory is located; and
(2) the department of local government finance.
A person that timely files a personal property return under
IC 6-1.1-3-7(a) for the year in which the new manufacturing equipment
is installed
or the inventory is subject to assessment must file the
application between March 1 and May 15 of that year.
(b) The application required by this section must contain the
following information:
(1) The name of the owner of the new manufacturing equipment.
and inventory.
(2) A description of the new manufacturing equipment.
and
inventory.
(3) Proof of the date the new manufacturing equipment was
installed.
(4) The amount of the deduction claimed for the first year of the
deduction.
(c) A deduction application must be filed under this section in the
year in which the new manufacturing equipment is installed
or the
inventory is subject to assessment and in each of the immediately
succeeding nine (9) years.
(d) The department of local government finance shall review and
verify the correctness of each application and shall notify the county
auditor of the county in which the property is located that the
application is approved or denied or that the amount of the deduction
is altered. Upon notification of approval of the application or of
alteration of the amount of the deduction, the county auditor shall make
the deduction.
(e) If the ownership of new manufacturing equipment changes, the
deduction provided under section 10 of this chapter continues to apply
to that equipment if the new owner:
(1) continues to use the equipment in compliance with any
standards established under section 7(c) of this chapter; and
(2) files the applications required by this section.
(f) The amount of the deduction is:
(1) the percentage under section 10 of this chapter that would
have applied if the ownership of the property had not changed;
multiplied by
(2) the assessed value of the equipment for the year the deduction
is claimed by the new owner.
SOURCE: IC 6-1.1-42-17; (08)CC100108.302. -->
SECTION 302. IC 6-1.1-42-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 17. (a) A person may apply for an assessed valuation deduction
for:
(1) real property; and
(2) personal property; other than inventory; (as defined in
IC 6-1.1-3-11);
located in an area designated as a brownfield revitalization zone.
(b) An application for a deduction for an improvement to a
brownfield revitalization zone or personal property located in a
brownfield revitalization area must:
(1) be submitted to the designating body before the date that the
improvement is initiated or, if the deduction is for personal
property, the property is brought into the area;
(2) contain sufficient information for the designating body to
approve the deduction; and
(3) be submitted in the form prescribed by the department of local
government finance.
SOURCE: IC 6-1.1-42-27; (08)CC100108.303. -->
SECTION 303. IC 6-1.1-42-27 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 27. (a) A property
owner who desires to obtain the deduction provided by section 24 of
this chapter must file a certified deduction application, on forms
prescribed by the department of local government finance, with the
auditor of the county in which the property is located. Except as
otherwise provided in subsection (b) or (e), the deduction application
must be filed before May 10 of the year in which the addition to
assessed valuation is made.
(b) If notice of the addition to assessed valuation or new assessment
for any year is not given to the property owner before April 10 of that
year, the deduction application required by this section may be filed not
later than thirty (30) days after the date such a notice is mailed to the
property owner at the address shown on the records of the township
or
county assessor.
(c) The certified deduction application required by this section must
contain the following information:
(1) The name of each owner of the property.
(2) A certificate of completion of a voluntary remediation under
IC 13-25-5-16.
(3) Proof that each owner who is applying for the deduction:
(A) has never had an ownership interest in an entity that
contributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject of
the voluntary remediation, as determined under the written
standards adopted by the department of environmental
management.
(4) Proof that the deduction was approved by the appropriate
designating body.
(5) A description of the property for which a deduction is claimed
in sufficient detail to afford identification.
(6) The assessed value of the improvements before remediation
and redevelopment.
(7) The increase in the assessed value of improvements resulting
from remediation and redevelopment.
(8) The amount of the deduction claimed for the first year of the
deduction.
(d) A certified deduction application filed under subsection (a) or
(b) is applicable for the year in which the addition to assessed value or
assessment of property is made and each subsequent year to which the
deduction applies under the resolution adopted under section 24 of this
chapter.
(e) A property owner who desires to obtain the deduction provided
by section 24 of this chapter but who has failed to file a deduction
application within the dates prescribed in subsection (a) or (b) may file
a deduction application between March 1 and May 10 of a subsequent
year which is applicable for the year filed and the subsequent years
without any additional certified deduction application being filed for
the amounts of the deduction which would be applicable to such years
under this chapter if such a deduction application had been filed in
accordance with subsection (a) or (b).
(f) On verification of the correctness of a certified deduction
application by the assessor of the township in which the property is
located, or the county assessor if there is no township assessor for
the township, the county auditor shall, if the property is covered by a
resolution adopted under section 24 of this chapter, make the
appropriate deduction.
(g) The amount and period of the deduction provided for property
by section 24 of this chapter are not affected by a change in the
ownership of the property if the new owner of the property:
(1) is a person that:
(A) has never had an ownership interest in an entity that
contributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject of
the voluntary remediation, as determined under the written
standards adopted by the department of environmental
management;
(2) continues to use the property in compliance with any
standards established under sections 7 and 23 of this chapter; and
(3) files an application in the manner provided by subsection (e).
(h) The township assessor, or the county assessor if there is no
township assessor for the township, shall include a notice of the
deadlines for filing a deduction application under subsections (a) and
(b) with each notice to a property owner of an addition to assessed
value or of a new assessment.
SOURCE: IC 6-1.1-45-9; (08)CC100108.304. -->
SECTION 304. IC 6-1.1-45-9, AS AMENDED BY P.L.211-2007,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. (a) Subject to subsection (c), a taxpayer that
makes a qualified investment is entitled to a deduction from the
assessed value of the taxpayer's enterprise zone property located at the
enterprise zone location for which the taxpayer made the qualified
investment. The amount of the deduction is equal to the remainder of:
(1) the total amount of the assessed value of the taxpayer's
enterprise zone property assessed at the enterprise zone location
on a particular assessment date; minus
(2) the total amount of the base year assessed value for the
enterprise zone location.
(b) To receive the deduction allowed under subsection (a) for a
particular year, a taxpayer must comply with the conditions set forth in
this chapter.
(c) A taxpayer that makes a qualified investment in an enterprise
zone established under IC 5-28-15-11 that is under the jurisdiction of
a military base reuse authority board created under IC 36-7-14.5 or
IC 36-7-30-3 is entitled to a deduction under this section only if the
deduction is approved by the
legislative body of the unit that
established the military base reuse authority board.
(d) Except as provided in subsection (c), a taxpayer that makes a
qualified investment at an enterprise zone location that is located
within an allocation area, as defined by
IC 12-19-1.5-1,
IC 6-1.1-21.2-3, is entitled to a deduction under this section only if the
deduction is approved by the:
governing body of the allocation area.
(1) fiscal body of the unit, in the case of an allocation area
established under IC 6-1.1-39;
(2) legislative body of the unit described in IC 8-22-3.5-1, in
the case of an allocation area located in an airport
development zone;
(3) legislative body of the unit that established the department
of redevelopment, in the case of an allocation area established
under IC 36-7-14;
(4) legislative body of the unit that established the
redevelopment authority, in the case of an allocation area
established under IC 36-7-14.5;
(5) legislative body of the consolidated city or excluded city
that approved the establishment of the allocation area, in the
case of an allocation area established under IC 36-7-15.1; or
(6) legislative body of the unit that established the reuse
authority, in the case of an allocation area established under
IC 36-7-30.
SOURCE: IC 6-1.1-45.5-3; (08)CC100108.305. -->
SECTION 305. IC 6-1.1-45.5-3, AS ADDED BY P.L.208-2005,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 3. On receipt of a petition under section 2 of this
chapter, the county auditor shall determine whether the petition is
complete. If the petition is not complete, the county auditor shall return
the petition to the petitioner and describe the defects in the petition.
The petitioner may correct the defects and file the completed petition
with the county auditor. On receipt of a complete petition, the county
auditor shall forward a copy of the complete petition to:
(1) the assessor of the township in which the brownfield is
located, or the county assessor if there is no township assessor
for the township;
(2) the owner, if different from the petitioner;
(3) all persons that have, as of the date of the filing of the petition,
a substantial property interest of public record in the brownfield;
(4) the board;
(5) the fiscal body;
(6) the department of environmental management; and
(7) the department.
SOURCE: IC 6-1.1-45.5-4; (08)CC100108.306. -->
SECTION 306. IC 6-1.1-45.5-4, AS ADDED BY P.L.208-2005,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 4. On receipt of a complete petition as provided
under sections 2 and 3 of this chapter, the board shall at its earliest
opportunity conduct a public hearing on the petition. The board shall
give notice of the date, time, and place fixed for the hearing:
(1) by mail to:
(A) the petitioner;
(B) the owner, if different from the petitioner;
(C) all persons that have, as of the date the petition was filed,
a substantial interest of public record in the brownfield; and
(D) the assessor of the township in which the brownfield is
located, or the county assessor if there is no township
assessor for the township; and
(2) under IC 5-3-1.
SOURCE: IC 6-1.1-45.5-8; (08)CC100108.307. -->
SECTION 307. IC 6-1.1-45.5-8, AS ADDED BY P.L.208-2005,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 8. (a) The department shall give notice of its
determination under section 7 of this chapter and the right to seek an
appeal of the determination by mail to:
(1) the petitioner;
(2) the owner, if different from the petitioner;
(3) all persons that have, as of the date the petition was filed
under section 2 of this chapter, a substantial property interest of
public record in the brownfield;
(4) the assessor of the township in which the brownfield is
located,
or the county assessor if there is no township assessor
for the township;
(5) the board;
(6) the fiscal body; and
(7) the county auditor.
(b) A person aggrieved by a determination of the department under
section 7 of this chapter may obtain an additional review by the
department and a public hearing by filing a petition for review with the
county auditor of the county in which the brownfield is located not
more than thirty (30) days after the department gives notice of the
determination under subsection (a). The county auditor shall transmit
the petition to the department not more than ten (10) days after the
petition is filed.
(c) On receipt by the department of a petition for review, the
department shall set a date, time, and place for a hearing. At least ten
(10) days before the date fixed for the hearing, the department shall
give notice by mail of the date, time, and place fixed for the hearing to:
(1) the person that filed the appeal;
(2) the petitioner;
(3) the owner, if different from the petitioner;
(4) all persons that have, as of the date the petition is filed, a
substantial interest of public record in the brownfield;
(5) the assessor of the township in which the brownfield is
located,
or the county assessor if there is no township assessor
for the township;
(6) the board;
(7) the fiscal body; and
(8) the county auditor.
(d) After the hearing, the department shall give the parties listed in
subsection (c) notice by mail of the final determination of the
department. The department's final determination under this subsection
is subject to the limitations in subsections (f)(2) and (g).
(e) The petitioner under section 2 of this chapter shall provide to the
county auditor reasonable proof of ownership of the brownfield:
(1) if a petition is not filed under subsection (b), at least thirty
(30) days but not more than one hundred twenty (120) days after
notice is given under subsection (a); or
(2) after notice is given under subsection (d) but not more than
ninety (90) days after notice is given under subsection (d).
(f) The county auditor:
(1) shall, subject to subsection (g), reduce or remove the
delinquent tax liability on the tax duplicate in the amount stated
in:
(A) if a petition is not filed under subsection (b), the
determination of the department under section 7 of this
chapter; or
(B) the final determination of the department under this
section;
not more than thirty (30) days after receipt of the proof of
ownership required in subsection (e); and
(2) may not reduce or remove any delinquent tax liability on the
tax duplicate if the petitioner under section 2 of this chapter fails
to provide proof of ownership as required in subsection (e).
(g) A reduction or removal of delinquent tax liability under
subsection (f) applies until the county auditor makes a determination
under this subsection. After the date referred to in section 2(6) of this
chapter, the county auditor shall determine if the petitioner successfully
completed the plan described in section 2(5) of this chapter by that
date. If the county auditor determines that the petitioner completed the
plan by that date, the reduction or removal of delinquent tax liability
under subsection (f) becomes permanent. If the county auditor
determines that the petitioner did not complete the plan by that date,
the county auditor shall restore to the tax duplicate the delinquent taxes
reduced or removed under subsection (f), along with interest in the
amount that would have applied if the delinquent taxes had not been
reduced or removed.
SOURCE: IC 6-1.5-5-2; (08)CC100108.308. -->
SECTION 308. IC 6-1.5-5-2, AS AMENDED BY P.L.219-2007,
SECTION 89, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) After receiving a petition for review that is
filed under a statute listed in section 1(a) of this chapter, the Indiana
board shall, at its earliest opportunity:
(1) conduct a hearing; or
(2) cause a hearing to be conducted by an administrative law
judge.
The Indiana board may determine to conduct the hearing under
subdivision (1) on its own motion or on request of a party to the appeal.
(b) In its resolution of a petition, the Indiana board may correct any
errors that may have been made and adjust the assessment in
accordance with the correction.
(c) The Indiana board shall give notice of the date fixed for the
hearing by mail to:
(1) the taxpayer;
(2) the department of local government finance; and
(3) the appropriate:
(A) township assessor
(if any);
(B) county assessor; and
(C) county auditor.
(d) With respect to an appeal of the assessment of real property or
personal property filed after June 30, 2005, the notices required under
subsection (c) must include the following:
(1) The action of the department of local government finance with
respect to the appealed items.
(2) A statement that a taxing unit receiving the notice from the
county auditor under subsection (e) may:
(A) attend the hearing;
(B) offer testimony; and
(C) file an amicus curiae brief in the proceeding.
(e) If, after receiving notice of a hearing under subsection (c), the
county auditor determines that the assessed value of the appealed items
constitutes at least one percent (1%) of the total gross certified assessed
value of a particular taxing unit for the assessment date immediately
preceding the assessment date for which the appeal was filed, the
county auditor shall send a copy of the notice to the affected taxing
unit. A taxing unit that receives a notice from the county auditor under
this subsection is not a party to the appeal. Failure of the county auditor
to send a copy of the notice to the affected taxing unit does not affect
the validity of the appeal or delay the appeal.
(f) The Indiana board shall give the notices required under
subsection (c) at least thirty (30) days before the day fixed for the
hearing.
SOURCE: IC 6-1.5-5-5; (08)CC100108.309. -->
SECTION 309. IC 6-1.5-5-5, AS AMENDED BY P.L.154-2006,
SECTION 63, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 5. After the hearing, the Indiana board shall give
the petitioner, the township assessor (if any), the county assessor, the
county auditor, and the department of local government finance:
(1) notice, by mail, of its final determination, findings of fact, and
conclusions of law; and
(2) notice of the procedures the petitioner or the department of
local government finance must follow in order to obtain court
review of the final determination of the Indiana board.
The county auditor shall provide copies of the documents described in
subdivisions (1) and (2) to the taxing units entitled to notice under
section 2(e) of this chapter.
SOURCE: IC 6-2.5-2-2; (08)CC100108.310. -->
SECTION 310. IC 6-2.5-2-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE APRIL 1, 2008]: Sec. 2. (a) The state gross
retail tax is measured by the gross retail income received by a retail
merchant in a retail unitary transaction and is imposed at the following
rates:
STATE
GROSS RETAIL INCOME
GROSS
FROM THE
RETAIL
RETAIL UNITARY
TAX
TRANSACTION
$ 0
less than $ 0
.09
$ 0.01
at least $ 0.09 but less than $ 0
.25
$ 0.02
at least $ 0.25 but less than $ 0
.42
$ 0.03
at least $ 0.42 but less than $ 0
.59
$ 0.04
at least $ 0.59 but less than $ 0
.75
$ 0.05
at least $ 0.75 but less than $ 0
.92
$ 0.06
at least $ 0.92 but less than $1.09
$ 0
less than $0.08
$ 0.01
at least $ 0.08 but less than $0.21
$ 0.02
at least $ 0.21 but less than $0.36
$ 0.03
at least $ 0.36 but less than $0.51
$ 0.04
at least $ 0.51 but less than $0.64
$ 0.05
at least $ 0.64 but less than $0.79
$ 0.06
at least $ 0.79 but less than $0.93
$ 0.07
at least $ 0.93 but less than $1.07
On a retail unitary transaction in which the gross retail income received
by the retail merchant is one dollar and nine seven cents ($1.09)
($1.07) or more, the state gross retail tax is six seven percent (6%)
(7%) of that gross retail income.
(b) If the tax computed under subsection (a) results in a fraction of
one-half cent ($0.005) or more, the amount of the tax shall be rounded
to the next additional cent.
SOURCE: IC 6-2.5-6-7; (08)CC100108.311. -->
SECTION 311. IC 6-2.5-6-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE APRIL 1, 2008]: Sec. 7. Except as otherwise
provided in IC 6-2.5-7 or in this chapter, a retail merchant shall pay to
the department, for a particular reporting period, an amount equal to
the product of:
(1) six seven percent (6%); (7%); multiplied by
(2) the retail merchant's total gross retail income from taxable
transactions made during the reporting period.
The amount determined under this section is the retail merchant's state
gross retail and use tax liability regardless of the amount of tax he the
retail merchant actually collects.
SOURCE: IC 6-2.5-6-8; (08)CC100108.312. -->
SECTION 312. IC 6-2.5-6-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE APRIL 1, 2008]: Sec. 8. (a) For purposes of
determining the amount of state gross retail and use taxes which he a
retail merchant must remit under section 7 of this chapter, a the retail
merchant may exclude from his the retail merchant's gross retail
income from retail transactions made during a particular reporting
period, an amount equal to the product of:
(1) the amount of that gross retail income; multiplied by
(2) the retail merchant's "income exclusion ratio" for the tax year
which contains the reporting period.
(b) A retail merchant's "income exclusion ratio" for a particular tax
year equals a fraction, the numerator of which is the retail merchant's
estimated total gross retail income for the tax year from unitary retail
transactions which produce gross retail income of less than nine eight
cents ($0.09) ($0.08) each, and the denominator of which is the retail
merchant's estimated total gross retail income for the tax year from all
retail transactions.
(c) In order to minimize a retail merchant's recordkeeping
requirements, the department shall prescribe a procedure for
determining the retail merchant's income exclusion ratio for a tax year,
based on a period of time, not to exceed fifteen (15) consecutive days,
during the first quarter of the retail merchant's tax year. However, the
period of time may be changed if the change is requested by the retail
merchant because of his the retail merchant's peculiar accounting
procedures or marketing factors. In addition, if a retail merchant has
multiple sales locations or diverse types of sales, the department shall
permit the retail merchant to determine the ratio on the basis of a
representative sampling of the locations and types of sales.
SOURCE: IC 6-2.5-6-10; (08)CC100108.313. -->
SECTION 313. IC 6-2.5-6-10, AS AMENDED BY P.L.211-2007,
SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
APRIL 1, 2008]: Sec. 10. (a) In order to compensate retail merchants
for collecting and timely remitting the state gross retail tax and the state
use tax, every retail merchant, except a retail merchant referred to in
subsection (c), is entitled to deduct and retain from the amount of those
taxes otherwise required to be remitted under IC 6-2.5-7-5 or under this
chapter, if timely remitted, a retail merchant's collection allowance.
(b) The allowance equals a percentage of the retail merchant's state
gross retail and use tax liability accrued during a calendar year,
specified as follows:
(1)
Eighty-three Seventy-three hundredths percent
(0.83%),
(0.73%), if the retail merchant's state gross retail and use tax
liability accrued during the state fiscal year ending on June 30 of
the immediately preceding calendar year did not exceed sixty
thousand dollars ($60,000).
(2) Six-tenths Fifty-three hundredths percent (0.6%), (0.53%),
if the retail merchant's state gross retail and use tax liability
accrued during the state fiscal year ending on June 30 of the
immediately preceding calendar year:
(A) was greater than sixty thousand dollars ($60,000); and
(B) did not exceed six hundred thousand dollars ($600,000).
(3) Three-tenths Twenty-six hundredths percent (0.3%),
(0.26%), if the retail merchant's state gross retail and use tax
liability accrued during the state fiscal year ending on June 30 of
the immediately preceding calendar year was greater than six
hundred thousand dollars ($600,000).
(c) A retail merchant described in IC 6-2.5-4-5 or IC 6-2.5-4-6 is not
entitled to the allowance provided by this section.
SOURCE: IC 6-2.5-7-3; (08)CC100108.314. -->
SECTION 314. IC 6-2.5-7-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE APRIL 1, 2008]: Sec. 3. (a) With respect to
the sale of gasoline which is dispensed from a metered pump, a retail
merchant shall collect, for each unit of gasoline sold, state gross retail
tax in an amount equal to the product, rounded to the nearest one-tenth
of one cent ($0.001), of:
(1) the price per unit before the addition of state and federal taxes;
multiplied by
(2) six seven percent (6%). (7%).
The retail merchant shall collect the state gross retail tax prescribed in
this section even if the transaction is exempt from taxation under
IC 6-2.5-5.
(b) With respect to the sale of special fuel or kerosene which is
dispensed from a metered pump, unless the purchaser provides an
exemption certificate in accordance with IC 6-2.5-8-8, a retail merchant
shall collect, for each unit of special fuel or kerosene sold, state gross
retail tax in an amount equal to the product, rounded to the nearest
one-tenth of one cent ($0.001), of:
(1) the price per unit before the addition of state and federal taxes;
multiplied by
(2) six seven percent (6%). (7%).
Unless the exemption certificate is provided, the retail merchant shall
collect the state gross retail tax prescribed in this section even if the
transaction is exempt from taxation under IC 6-2.5-5.
SOURCE: IC 6-2.5-7-5; (08)CC100108.315. -->
SECTION 315. IC 6-2.5-7-5, AS AMENDED BY P.L.182-2007,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
APRIL 1, 2008]: Sec. 5. (a) Each retail merchant who dispenses
gasoline or special fuel from a metered pump shall, in the manner
prescribed in IC 6-2.5-6, report to the department the following
information:
(1) The total number of gallons of gasoline sold from a metered
pump during the period covered by the report.
(2) The total amount of money received from the sale of gasoline
described in subdivision (1) during the period covered by the
report.
(3) That portion of the amount described in subdivision (2) which
represents state and federal taxes imposed under this article,
IC 6-6-1.1, or Section 4081 of the Internal Revenue Code.
(4) The total number of gallons of special fuel sold from a
metered pump during the period covered by the report.
(5) The total amount of money received from the sale of special
fuel during the period covered by the report.
(6) That portion of the amount described in subdivision (5) that
represents state and federal taxes imposed under this article,
IC 6-6-2.5, or Section 4041 of the Internal Revenue Code.
(7) The total number of gallons of E85 sold from a metered pump
during the period covered by the report.
(b) Concurrently with filing the report, the retail merchant shall
remit the state gross retail tax in an amount which equals five six and
sixty-six fifty-four hundredths percent (5.66%) (6.54%) of the gross
receipts, including state gross retail taxes but excluding Indiana and
federal gasoline and special fuel taxes, received by the retail merchant
from the sale of the gasoline and special fuel that is covered by the
report and on which the retail merchant was required to collect state
gross retail tax. The retail merchant shall remit that amount regardless
of the amount of state gross retail tax which he the merchant has
actually collected under this chapter. However, the retail merchant is
entitled to deduct and retain the amounts prescribed in subsection (c),
IC 6-2.5-6-10, and IC 6-2.5-6-11.
(c) A retail merchant is entitled to deduct from the amount of state
gross retail tax required to be remitted under subsection (b) the amount
determined under STEP THREE of the following formula:
STEP ONE: Determine:
(A) the sum of the prepayment amounts made during the
period covered by the retail merchant's report; minus
(B) the sum of prepayment amounts collected by the retail
merchant, in the merchant's capacity as a qualified distributor,
during the period covered by the retail merchant's report.
STEP TWO: Subject to subsection (d), for reporting periods
ending before July 1, 2020, determine the product of:
(A) eighteen cents ($0.18); multiplied by
(B) the number of gallons of E85 sold at retail by the retail
merchant during the period covered by the retail merchant's
report.
STEP THREE: Add the amounts determined under STEPS ONE
and TWO.
For purposes of this section, a prepayment of the gross retail tax is
presumed to occur on the date on which it is invoiced.
(d) The total amount of deductions allowed under subsection (c)
STEP TWO may not exceed one million dollars ($1,000,000) for all
retail merchants in all reporting periods. A retail merchant is not
required to apply for an allocation of deductions under subsection (c)
STEP TWO. If the department determines that the sum of:
(1) the deductions that would otherwise be reported under
subsection (c) STEP TWO for a reporting period; plus
(2) the total amount of deductions granted under subsection (c)
STEP TWO in all preceding reporting periods;
will exceed one million dollars ($1,000,000), the department shall
publish in the Indiana Register a notice that the deduction program
under subsection (c) STEP TWO is terminated after the date specified
in the notice and that no additional deductions will be granted for retail
transactions occurring after the date specified in the notice.
SOURCE: IC 6-2.5-8-1; (08)CC100108.316. -->
SECTION 316. IC 6-2.5-8-1, AS AMENDED BY P.L.219-2007,
SECTION 91, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) A retail merchant may not make a retail
transaction in Indiana, unless the retail merchant has applied for a
registered retail merchant's certificate.
(b) A retail merchant may obtain a registered retail merchant's
certificate by filing an application with the department and paying a
registration fee of twenty-five dollars ($25) for each place of business
listed on the application. The retail merchant shall also provide such
security for payment of the tax as the department may require under
IC 6-2.5-6-12.
(c) The retail merchant shall list on the application the location
(including the township) of each place of business where the retail
merchant makes retail transactions. However, if the retail merchant
does not have a fixed place of business, the retail merchant shall list the
retail merchant's residence as the retail merchant's place of business. In
addition, a public utility may list only its principal Indiana office as its
place of business for sales of public utility commodities or service, but
the utility must also list on the application the places of business where
it makes retail transactions other than sales of public utility
commodities or service.
(d) Upon receiving a proper application, the correct fee, and the
security for payment, if required, the department shall issue to the retail
merchant a separate registered retail merchant's certificate for each
place of business listed on the application. Each certificate shall bear
a serial number and the location of the place of business for which it is
issued.
(e) If a retail merchant intends to make retail transactions during a
calendar year at a new Indiana place of business, the retail merchant
must file a supplemental application and pay the fee for that place of
business.
(f) A registered retail merchant's certificate is valid for two (2) years
after the date the registered retail merchant's certificate is originally
issued or renewed. If the retail merchant has filed all returns and
remitted all taxes the retail merchant is currently obligated to file or
remit, the department shall renew the registered retail merchant's
certificate within thirty (30) days after the expiration date, at no cost to
the retail merchant.
(g) The department may not renew a registered retail merchant
certificate of a retail merchant who is delinquent in remitting sales or
use tax. The department, at least sixty (60) days before the date on
which a retail merchant's registered retail merchant's certificate expires,
shall notify a retail merchant who is delinquent in remitting sales or use
tax that the department will not renew the retail merchant's registered
retail merchant's certificate.
(h) A retail merchant engaged in business in Indiana as defined in
IC 6-2.5-3-1(c) who makes retail transactions that are only subject to
the use tax must obtain a registered retail merchant's certificate before
making those transactions. The retail merchant may obtain the
certificate by following the same procedure as a retail merchant under
subsections (b) and (c), except that the retail merchant must also
include on the application:
(1) the names and addresses of the retail merchant's principal
employees, agents, or representatives who engage in Indiana in
the solicitation or negotiation of the retail transactions;
(2) the location of all of the retail merchant's places of business in
Indiana, including offices and distribution houses; and
(3) any other information that the department requests.
(i) The department may permit an out-of-state retail merchant to
collect the use tax. However, before the out-of-state retail merchant
may collect the tax, the out-of-state retail merchant must obtain a
registered retail merchant's certificate in the manner provided by this
section. Upon receiving the certificate, the out-of-state retail merchant
becomes subject to the same conditions and duties as an Indiana retail
merchant and must then collect the use tax due on all sales of tangible
personal property that the out-of-state retail merchant knows is
intended for use in Indiana.
(j) Except as provided in subsection (k), the department shall submit
to the township assessor, or the county assessor if there is no
township assessor for the township, before July 15 of each year:
(1) the name of each retail merchant that has newly obtained a
registered retail merchant's certificate between March 2 of the
preceding year and March 1 of the current year for a place of
business located in the township or county; and
(2) the address of each place of business of the taxpayer in the
township or county.
(k) If the duties of the township assessor have been transferred to
the county assessor as described in IC 6-1.1-1-24, the department shall
submit the information listed in subsection (j) to the county assessor.
SOURCE: IC 6-2.5-10-1; (08)CC100108.317. -->
SECTION 317. IC 6-2.5-10-1, AS AMENDED BY P.L.234-2007,
SECTION 40, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
MAY 1, 2008]: Sec. 1. (a) The department shall account for all state
gross retail and use taxes that it collects.
(b) The department shall deposit those collections in the following
manner:
(1) Fifty percent (50%) of the collections shall be paid into the
property tax replacement fund established under IC 6-1.1-21.
(2) (1) Forty-nine Ninety-nine and sixty-seven one hundred
seventy-eight thousandths percent (49.067%) (99.178%) of the
collections shall be paid into the state general fund.
(3) (2) Seventy-six Sixty-seven hundredths of one percent
(0.76%) (0.67%) of the collections shall be paid into the public
mass transportation fund established by IC 8-23-3-8.
(4) (3) Thirty-three Twenty-nine thousandths of one percent
(0.033%) (0.029%) of the collections shall be deposited into the
industrial rail service fund established under IC 8-3-1.7-2.
(5) (4) Fourteen-hundredths One hundred twenty-three
thousandths of one percent (0.14%) (0.123%) of the collections
shall be deposited into the commuter rail service fund established
under IC 8-3-1.5-20.5.
SOURCE: IC 6-3-2-6; (08)CC100108.318. -->
SECTION 318. IC 6-3-2-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 6. (a) Each taxable year, an individual who rents a dwelling for use
as the individual's principal place of residence may deduct from the
individual's adjusted gross income (as defined in IC 6-3-1-3.5(a)), the
lesser of:
(1) the amount of rent paid by the individual with respect to the
dwelling during the taxable year; or
(2) two three thousand five hundred dollars ($2,500). ($3,000).
(b) Notwithstanding subsection (a), a husband and wife filing a joint
adjusted gross income tax return for a particular taxable year may not
claim a deduction under this section of more than two three thousand
five hundred dollars ($2,500). ($3,000).
(c) The deduction provided by this section does not apply to an
individual who rents a dwelling that is exempt from Indiana property
tax.
(d) For purposes of this section, a "dwelling" includes a single
family dwelling and unit of a multi-family dwelling.
SOURCE: IC 6-3-4-4.1; (08)CC100108.319. -->
SECTION 319. IC 6-3-4-4.1, AS AMENDED BY P.L.211-2007,
SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 4.1. (a) Any individual required by the
Internal Revenue Code to file estimated tax returns and to make
payments on account of such estimated tax shall file estimated tax
returns and make payments of the tax imposed by this article to the
department at the time or times and in the installments as provided by
Section 6654 of the Internal Revenue Code. However, in applying
Section 6654 of the Internal Revenue Code for the purposes of this
article, "estimated tax" means the amount which the individual
estimates as the amount of the adjusted gross income tax imposed by
this article for the taxable year, minus the amount which the individual
estimates as the sum of any credits against the tax provided by
IC 6-3-3.
(b) Every individual who has adjusted gross income subject to the
tax imposed by this article and from which tax is not withheld under
the requirements of section 8 of this chapter shall make a declaration
of estimated tax for the taxable year. However, no such declaration
shall be required if the estimated tax can reasonably be expected to be
less than one thousand dollars ($1,000). In the case of an underpayment
of the estimated tax as provided in Section 6654 of the Internal
Revenue Code, there shall be added to the tax a penalty in an amount
prescribed by IC 6-8.1-10-2.1(b).
(c) Every corporation subject to the adjusted gross income tax
liability imposed by this article shall be required to report and pay an
estimated tax equal to the lesser of:
(1) twenty-five percent (25%) of such corporation's estimated
adjusted gross income tax liability for the taxable year; or
(2) the annualized income installment calculated in the manner
provided by Section 6655(e) of the Internal Revenue Code as
applied to the corporation's liability for adjusted gross income tax.
A taxpayer who uses a taxable year that ends on December 31 shall file
the taxpayer's estimated adjusted gross income tax returns and pay the
tax to the department on or before April 20, June 20, September 20,
and December 20 of the taxable year. If a taxpayer uses a taxable year
that does not end on December 31, the due dates for filing estimated
adjusted gross income tax returns and paying the tax are on or before
the twentieth day of the fourth, sixth, ninth, and twelfth months of the
taxpayer's taxable year. The department shall prescribe the manner and
forms for such reporting and payment.
(d) The penalty prescribed by IC 6-8.1-10-2.1(b) shall be assessed
by the department on corporations failing to make payments as required
in subsection (c) or (f). However, no penalty shall be assessed as to any
estimated payments of adjusted gross income tax which equal or
exceed:
(1) the annualized income installment calculated under subsection
(c); or
(2) twenty-five percent (25%) of the final tax liability for the
taxpayer's previous taxable year.
In addition, the penalty as to any underpayment of tax on an estimated
return shall only be assessed on the difference between the actual
amount paid by the corporation on such estimated return and
twenty-five percent (25%) of the corporation's final adjusted gross
income tax liability for such taxable year.
(e) The provisions of subsection (c) requiring the reporting and
estimated payment of adjusted gross income tax shall be applicable
only to corporations having an adjusted gross income tax liability
which, after application of the credit allowed by IC 6-3-3-2 (repealed),
shall exceed two thousand five hundred dollars ($2,500) for its taxable
year.
(f) If the department determines that a corporation's:
(1) estimated quarterly adjusted gross income tax liability for the
current year; or
(2) average estimated quarterly adjusted gross income tax liability
for the preceding year;
exceeds five thousand dollars ($5,000), after the credit allowed by
IC 6-3-3-2 (repealed), the corporation shall pay the estimated adjusted
gross income taxes due by electronic funds transfer (as defined in
IC 4-8.1-2-7) or by delivering in person or overnight by courier a
payment by cashier's check, certified check, or money order to the
department. The transfer or payment shall be made on or before the
date the tax is due.
(g) If a corporation's adjusted gross income tax payment is made by
electronic funds transfer, the corporation is not required to file an
estimated adjusted gross income tax return.
(h) An individual filing an estimated tax return and making an
estimated tax payment under this section must designate:
(1) the portion of the estimated tax payment that represents
estimated state adjusted gross income tax liability; and
(2) the portion of the estimated tax payment that represents
estimated local income tax liability under IC 6-3.5.
The department shall adopt guidelines and issue instructions as
necessary to assist individuals in making the designations required
by this subsection.
SOURCE: IC 6-3-4-15.7; (08)CC100108.320. -->
SECTION 320. IC 6-3-4-15.7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 15.7. (a) The
payor of a periodic or nonperiodic distribution under an annuity, a
pension, a retirement, or other deferred compensation plan, as
described in Section 3405 of the Internal Revenue Code, that is paid to
a resident of this state shall, upon receipt from the payee of a written
request for state income tax withholding, withhold the requested
amount from each payment. The request must:
(1) be dated and signed by the payee; and
(2) specify the flat whole dollar amount to be withheld from each
payment; The request must also
(3) designate the portion of the withheld amount that
represents estimated state adjusted gross income tax liability
and the portion of the withheld amount that represents
estimated local income tax liability under IC 6-3.5; and
(4) specify the payee's name, current address, taxpayer
identification number, and the contract, policy, or account number
to which the request applies.
The request shall remain in effect until the payor receives in writing
from the payee a change in or revocation of the request. The
department shall adopt guidelines and issue instructions as
necessary to assist individuals in making the designations required
by subdivision (3).
(b) The payor is not required to withhold state income tax from a
payment if the amount to be withheld is less than ten dollars ($10) or
if the amount to be withheld would reduce the affected payment to less
than ten dollars ($10).
(c) The payor is responsible for custody of withheld funds, for
reporting withheld funds to the state and to the payee, and for remitting
withheld funds to the state in the same manner as is done for wage
withholding, including utilization of federal forms and participation by
Indiana in the combined Federal/State Filing Program on magnetic
media.
SOURCE: IC 6-3-4-16; (08)CC100108.321. -->
SECTION 321. IC 6-3-4-16 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]: Sec. 16. For individual income tax returns filed after
December 31, 2010, the department shall develop procedures to
implement a system of crosschecks between:
(1) employer WH-3 forms (annual withholding tax reports)
with accompanying W-2 forms; and
(2) individual taxpayer W-2 forms.
SOURCE: IC 6-3-4-17; (08)CC100108.322. -->
SECTION 322. IC 6-3-4-17 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]:
Sec. 17. Beginning after December 31, 2010, the
department and the office of management and budget shall:
(1) develop a quarterly report that summarizes the amount
reported to and processed by the department under section
4.1(h) of this chapter, section 15.7(a)(3) of this chapter,
IC 6-3.5-1.1-18(c), IC 6-3.5-6-22(c), IC 6-3.5-7-18(c), and
IC 6-3.5-8-22(c) for each county; and
(2) make the quarterly report available to county auditors
within forty-five (45) days after the end of the calendar
quarter.
SOURCE: IC 6-3-7-3; (08)CC100108.323. -->
SECTION 323. IC 6-3-7-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 3. (a) All
revenues derived from collection of the adjusted gross income tax
imposed on corporations shall be deposited in the state general fund.
(b) All revenues derived from collection of the adjusted gross
income tax imposed on persons shall be deposited as follows:
(1) Eighty-six percent (86%) in the state general fund.
(2) Fourteen percent (14%) in the property tax replacement fund.
SOURCE: IC 6-3.1-11-19; (08)CC100108.324. -->
SECTION 324. IC 6-3.1-11-19 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 19. The board shall consider the following factors in evaluating
applications filed under this chapter:
(1) The level of distress in the surrounding community caused by
the loss of jobs at the vacant industrial facility.
(2) The desirability of the intended use of the vacant industrial
facility under the plan proposed by the municipality or county and
the likelihood that the implementation of the plan will improve
the economic and employment conditions in the surrounding
community.
(3) Evidence of support for the designation by residents,
businesses, and private organizations in the surrounding
community.
(4) Evidence of a commitment by private or governmental entities
to provide financial assistance in implementing the plan proposed
by the municipality or county, including the application of
IC 36-7-12, IC 36-7-13, IC 36-7-14, or IC 36-7-15.1 to assist in
the financing of improvements or redevelopment activities
benefiting the vacant industrial facility.
(5) Evidence of efforts by the municipality or county to
implement the proposed plan without additional financial
assistance from the state.
(6) Whether the industrial recovery site is within an economic
revitalization area designated under IC 6-1.1-12.1.
(7) Whether action has been taken by the metropolitan
development commission or the legislative body of the
municipality or county having jurisdiction over the proposed
industrial recovery site to make the property tax credit under
IC 6-1.1-20.7 available to persons owning inventory located
within the industrial recovery site and meeting the other
conditions established by IC 6-1.1-20.7.
SOURCE: IC 6-3.1-21-6; (08)CC100108.325. -->
SECTION 325. IC 6-3.1-21-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 6. (a) An
individual who is eligible for an earned income tax credit under Section
32 of the Internal Revenue Code is eligible for a credit under this
chapter equal to
six percent (6%) nine percent (9%) of the amount of
the federal earned income tax credit that the individual:
(1) is eligible to receive in the taxable year; and
(2) claimed for the taxable year;
under Section 32 of the Internal Revenue Code.
(b) If the credit amount exceeds the taxpayer's adjusted gross
income tax liability for the taxable year, the excess, less any advance
payments of the credit made by the taxpayer's employer under
IC 6-3-4-8 that reduce the excess, shall be refunded to the taxpayer.
SOURCE: IC 6-3.5-1.1-1; (08)CC100108.326. -->
SECTION 326. IC 6-3.5-1.1-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 1. As used in this
chapter:
"Adjusted gross income" has the same definition that the term is
given in IC 6-3-1-3.5(a), except that in the case of a county taxpayer
who is not a resident of a county that has imposed the county adjusted
gross income tax, the term includes only adjusted gross income derived
from his the taxpayer's principal place of business or employment.
"Apartment complex" means real property consisting of at least
five (5) units that are regularly used to rent or otherwise furnish
residential accommodations for periods of at least thirty (30) days.
"Civil taxing unit" means any entity having the power to impose ad
valorem property taxes except a school corporation. The term does not
include a solid waste management district that is not entitled to a
distribution under section 1.3 of this chapter. However, in the case of
a consolidated city, the term "civil taxing unit" includes the
consolidated city and all special taxing districts, all special service
districts, and all entities whose budgets and property tax levies are
subject to review under IC 36-3-6-9.
"County council" includes the city-county council of a consolidated
city.
"County taxpayer" as it relates to a county for a year means any
individual:
(1) who resides in that county on the date specified in section 16
of this chapter; or
(2) who maintains his the taxpayer's principal place of business
or employment in that county on the date specified in section 16
of this chapter and who does not on that same date reside in
another county in which the county adjusted gross income tax, the
county option income tax, or the county economic development
income tax is in effect.
"Department" refers to the Indiana department of state revenue.
"Homestead" has the meaning set forth in IC 6-1.1-12-37.
"Nonresident county taxpayer" as it relates to a county for a year
means any county taxpayer for that county for that year who is not a
resident county taxpayer of that county for that year.
"Qualified residential property" refers to any of the following:
(1) An apartment complex.
(2) A homestead.
(3) Residential rental property.
"Resident county taxpayer" as it relates to a county for a year means
any county taxpayer who resides in that county on the date specified in
section 16 of this chapter.
"Residential rental property" means real property consisting of
not more than four (4) units that are regularly used to rent or
otherwise furnish residential accommodations for periods of at
least thirty (30) days.
"School corporation" means any public school corporation
established under Indiana law.
SOURCE: IC 6-3.5-1.1-9; (08)CC100108.327. -->
SECTION 327. IC 6-3.5-1.1-9, AS AMENDED BY P.L.224-2007,
SECTION 61, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. (a) Revenue derived from the imposition of the
county adjusted gross income tax shall, in the manner prescribed by
this section, be distributed to the county that imposed it. The amount
to be distributed to a county during an ensuing calendar year equals the
amount of county adjusted gross income tax revenue that the
department, after reviewing the recommendation of the budget agency,
determines has been:
(1) received from that county for a taxable year ending before the
calendar year in which the determination is made; and
(2) reported on an annual return or amended return processed by
the department in the state fiscal year ending before July 1 of the
calendar year in which the determination is made;
as adjusted (as determined after review of the recommendation of the
budget agency) for refunds of county adjusted gross income tax made
in the state fiscal year.
(b) Before August 2 of each calendar year, the department, after
reviewing the recommendation of the budget agency, shall certify to the
county auditor of each adopting county the amount determined under
subsection (a) plus the amount of interest in the county's account that
has accrued and has not been included in a certification made in a
preceding year. The amount certified is the county's "certified
distribution" for the immediately succeeding calendar year. The amount
certified shall be adjusted under subsections (c), (d), (e), (f), (g), and
(h). The
department budget agency shall provide
the county council
with
the certification an informative summary of the calculations used
to determine the certified distribution.
The summary of calculations
must include:
(1) the amount reported on individual income tax returns
processed by the department during the previous fiscal year;
(2) adjustments for over distributions in prior years;
(3) adjustments for clerical or mathematical errors in prior
years;
(4) adjustments for tax rate changes; and
(5) the amount of excess account balances to be distributed
under IC 6-3.5-1.1-21.1.
The department shall also certify information concerning the part of the
certified distribution that is attributable to a tax rate under section 24,
25, or 26 of this chapter. This information must be certified to the
county auditor and to the department of local government finance not
later than September 1 of each calendar year. The part of the certified
distribution that is attributable to a tax rate under section 24, 25, or 26
of this chapter may be used only as specified in those provisions.
(c) The department shall certify an amount less than the amount
determined under subsection (b) if the department, after reviewing the
recommendation of the budget agency, determines that the reduced
distribution is necessary to offset overpayments made in a calendar
year before the calendar year of the distribution. The department, after
reviewing the recommendation of the budget agency, may reduce the
amount of the certified distribution over several calendar years so that
any overpayments are offset over several years rather than in one (1)
lump sum.
(d) The department, after reviewing the recommendation of the
budget agency, shall adjust the certified distribution of a county to
correct for any clerical or mathematical errors made in any previous
certification under this section. The department, after reviewing the
recommendation of the budget agency, may reduce the amount of the
certified distribution over several calendar years so that any adjustment
under this subsection is offset over several years rather than in one (1)
lump sum.
(e) The department, after reviewing the recommendation of the
budget agency, shall adjust the certified distribution of a county to
provide the county with the distribution required under section 10(b)
of this chapter.
(f) This subsection applies to a county that:
(1) initially imposes the county adjusted gross income tax; or
(2) increases the county adjusted income tax rate;
under this chapter in the same calendar year in which the department
makes a certification under this section. The department, after
reviewing the recommendation of the budget agency, shall adjust the
certified distribution of a county to provide for a distribution in the
immediately following calendar year and in each calendar year
thereafter. The department shall provide for a full transition to
certification of distributions as provided in subsection (a)(1) through
(a)(2) in the manner provided in subsection (c).
(g) The department, after reviewing the recommendation of the
budget agency, shall adjust the certified distribution of a county to
provide the county with the distribution required under section 3.3 of
this chapter beginning not later than the tenth month after the month in
which additional revenue from the tax authorized under section 3.3 of
this chapter is initially collected.
(h) This subsection applies in the year in which a county initially
imposes a tax rate under section 24 of this chapter. Notwithstanding
any other provision, the department shall adjust the part of the county's
certified distribution that is attributable to the tax rate under section 24
of this chapter to provide for a distribution in the immediately
following calendar year equal to the result of:
(1) the sum of the amounts determined under STEP ONE through
STEP FOUR of IC 6-3.5-1.5-1(a) in the year in which the county
initially imposes a tax rate under section 24 of this chapter;
multiplied by
(2) two (2).
SOURCE: IC 6-3.5-1.1-14; (08)CC100108.328. -->
SECTION 328. IC 6-3.5-1.1-14, AS AMENDED BY P.L.2-2006,
SECTION 69, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 14. (a) In determining the amount of
property tax replacement credits civil taxing units and school
corporations of a county are entitled to receive during a calendar year,
the department of local government finance shall consider only
property taxes imposed on tangible property that was assessed in that
county.
(b) If a civil taxing unit or a school corporation is located in more
than one (1) county and receives property tax replacement credits from
one (1) or more of the counties, then the property tax replacement
credits received from each county shall be used only to reduce the
property tax rates that are imposed within the county that distributed
the property tax replacement credits.
(c) A civil taxing unit shall treat any property tax replacement
credits that it receives or is to receive during a particular calendar year
as a part of its property tax levy for that same calendar year for
purposes of fixing its budget and for purposes of the property tax levy
limits imposed by IC 6-1.1-18.5.
(d) Subject to subsection (e), if a civil taxing unit or school
corporation of an adopting county does not impose a property tax levy
that is first due and payable in a calendar year in which property tax
replacement credits are being distributed, the civil taxing unit or school
corporation is entitled to use the property tax replacement credits
distributed to the civil taxing unit or school corporation for any purpose
for which a property tax levy could be used.
(e) A school corporation shall treat any property tax replacement
credits that the school corporation receives or is to receive during a
particular calendar year as a part of its property tax levy for its general
fund, debt service fund, capital projects fund, transportation fund,
school bus replacement fund, and special education preschool fund in
proportion to the levy for each of these funds for that same calendar
year for purposes of fixing its budget. and for purposes of the
maximum permissible tuition support levy limits imposed by
IC 20-45-3. A school corporation shall allocate the property tax
replacement credits described in this subsection to all six (6) five (5)
funds in proportion to the levy for each fund.
SOURCE: IC 6-3.5-1.1-15; (08)CC100108.329. -->
SECTION 329. IC 6-3.5-1.1-15, AS AMENDED BY P.L.224-2007,
SECTION 64, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 15. (a) As used in this section, "attributed
allocation amount" of a civil taxing unit for a calendar year means the
sum of:
(1) the allocation amount of the civil taxing unit for that calendar
year; plus
(2) the current ad valorem property tax levy of any special taxing
district, authority, board, or other entity formed to discharge
governmental services or functions on behalf of or ordinarily
attributable to the civil taxing unit; plus
(3) in the case of 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 welfare allocation amount.
The welfare allocation amount is an amount equal to the sum of the
property taxes imposed by the county in 1999 for the county's
welfare fund and welfare administration fund and, if the county
received a certified distribution under this chapter or IC 6-3.5-6 in
2008, the property taxes imposed by the county in 2008 for the
county's county medical assistance to wards fund, family and
children's fund, children's psychiatric residential treatment
services fund, county hospital care for the indigent fund and
children with special health care needs county fund.
(b) The part of a county's certified distribution that is to be used as
certified shares shall be allocated only among the county's civil taxing
units. Each civil taxing unit of a county is entitled to receive a certified
share during a calendar year in an amount determined in STEP TWO
of the following formula:
STEP ONE: Divide:
(A) the attributed allocation amount of the civil taxing unit
during that calendar year; by
(B) the sum of the attributed allocation amounts of all the civil
taxing units of the county during that calendar year.
STEP TWO: Multiply the part of the county's certified
distribution that is to be used as certified shares by the STEP
ONE amount.
(c) The local government tax control board established by
IC 6-1.1-18.5-11 (before January 1, 2009) or the county board of tax
and capital projects review (after December 31, 2008) shall determine
the attributed levies of civil taxing units that are entitled to receive
certified shares during a calendar year. If the ad valorem property tax
levy of any special taxing district, authority, board, or other entity is
attributed to another civil taxing unit under subsection (a)(2), then the
special taxing district, authority, board, or other entity shall not be
treated as having an attributed allocation amount of its own. The local
government tax control board (before January 1, 2009) or the county
board of tax and capital projects review (after December 31, 2008)
shall certify the attributed allocation amounts to the appropriate county
auditor. The county auditor shall then allocate the certified shares
among the civil taxing units of the auditor's county.
(d) Certified shares received by a civil taxing unit shall be treated
as additional revenue for the purpose of fixing its budget for the
calendar year during which the certified shares will be received. The
certified shares may be allocated to or appropriated for any purpose,
including property tax relief or a transfer of funds to another civil
taxing unit whose levy was attributed to the civil taxing unit in the
determination of its attributed allocation amount.
SOURCE: IC 6-3.5-1.1-18; (08)CC100108.330. -->
SECTION 330. IC 6-3.5-1.1-18 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 18. (a) Except as
otherwise provided in this chapter, all provisions of the adjusted gross
income tax law (IC 6-3) concerning:
(1) definitions;
(2) declarations of estimated tax;
(3) filing of returns;
(4) remittances;
(5) incorporation of the provisions of the Internal Revenue Code;
(6) penalties and interest;
(7) exclusion of military pay credits for withholding; and
(8) exemptions and deductions;
apply to the imposition, collection, and administration of the tax
imposed by this chapter.
(b) The provisions of IC 6-3-1-3.5(a)(6), IC 6-3-3-3, IC 6-3-3-5, and
IC 6-3-5-1 do not apply to the tax imposed by this chapter.
(c) Notwithstanding subsections (a) and (b), each employer shall
report to the department the amount of withholdings attributable to
each county. This report shall be submitted to the department:
(1) each time the employer remits to the department the tax
that is withheld; and
(2) annually along with the employer's annual withholding report.
SOURCE: IC 6-3.5-1.1-24; (08)CC100108.331. -->
SECTION 331. IC 6-3.5-1.1-24, AS ADDED BY P.L.224-2007,
SECTION 66, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 24. (a) In a county in which the county
adjusted gross income tax is in effect, the county council may, before
August 1 of a year, adopt an ordinance to impose or increase (as
applicable) a tax rate under this section.
(b) In a county in which neither the county adjusted gross income
tax nor the county option income tax is in effect, the county council
may, before August 1 of a year, adopt an ordinance to impose a tax rate
under this section.
(c) An ordinance adopted under this section takes effect October 1
of the year in which the ordinance is adopted. If a county council
adopts an ordinance to impose or increase a tax rate under this section,
the county auditor shall send a certified copy of the ordinance to the
department and the department of local government finance by
certified mail.
(d) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(e) The following apply only in the year in which a county council
first imposes a tax rate under this section.
(1) The county council shall, in the ordinance imposing the tax
rate, specify the tax rate for each of the following two (2) years.
(2) The tax rate that must be imposed in the county from October
1 of the year in which the tax rate is imposed through September
30 of the following year is equal to the result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in the year in which the tax rate is increased;
multiplied by
(B) two (2).
(3) The tax rate that must be imposed in the county from October
1 of the following year through September 30 of the year after the
following year is the tax rate determined for the county under
IC 6-3.5-1.5-1(b). The tax rate under this subdivision continues
in effect in later years unless the tax rate is increased under this
section.
(4) The levy limitations in IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(h),
IC 12-19-7-4(b)
(before its repeal), IC 12-19-7.5-6(b)
(before its
repeal), and IC 12-29-2-2(c) apply to property taxes first due and
payable in the ensuing calendar year and to property taxes first
due and payable in the calendar year after the ensuing calendar
year.
(f) The following apply only in a year in which a county council
increases a tax rate under this section:
(1) The county council shall, in the ordinance increasing the tax
rate, specify the tax rate for the following year.
(2) The tax rate that must be imposed in the county from October
1 of the year in which the tax rate is increased through September
30 of the following year is equal to the result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in that year; plus
(B) the tax rate currently in effect in the county under this
section.
The tax rate under this subdivision continues in effect in later
years unless the tax rate is increased under this section.
(3) The levy limitations in IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(h),
IC 12-19-7-4(b) (before its repeal), IC 12-19-7.5-6(b) (before its
repeal), and IC 12-29-2-2(c) apply to property taxes first due and
payable in the ensuing calendar year.
(g) The department of local government finance shall determine the
following property tax replacement distribution amounts:
STEP ONE: Determine the sum of the amounts determined under
STEP ONE through STEP FOUR of IC 6-3.5-1.5-1(a) for the
county in the preceding year.
STEP TWO: For distribution to each civil taxing unit that in the
year had a maximum permissible property tax levy limited under
IC 6-1.1-18.5-3(g), determine the result of:
(1) the quotient of:
(A) the part of the amount determined under STEP ONE of
IC 6-3.5-1.5-1(a) in the preceding year that was attributable
to the civil taxing unit; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP THREE: For distributions in 2009 and thereafter, the
result of this STEP is zero (0). For distribution to the county for
deposit in the county family and children's fund before 2009,
determine the result of:
(1) the quotient of:
(A) the amount determined under STEP TWO of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FOUR: For distributions in 2009 and thereafter, the
result of this STEP is zero (0). For distribution to the county for
deposit in the county children's psychiatric residential treatment
services fund before 2009, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP THREE of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FIVE: For distribution to the county for community mental
health center purposes, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP FOUR of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
Except as provided in subsection (m), the county treasurer shall
distribute the portion of the certified distribution that is attributable to
a tax rate under this section as specified in this section. The county
treasurer shall make the distributions under this subsection at the same
time that distributions are made to civil taxing units under section 15
of this chapter.
(h) Notwithstanding sections 3.1 and 4 of this chapter, a county
council may not decrease or rescind a tax rate imposed under this
chapter.
(i) The tax rate under this section shall not be considered for
purposes of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 2 of this chapter or any other provision of this
chapter; or
(2) the maximum permissible property tax levy under STEP
EIGHT of IC 6-1.1-18.5-3(b).
(j) The tax levy under this section shall not be considered for
purposes of computing the total county tax levy under
IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), or IC 6-1.1-21-2(g)(5)
(before the repeal of those provisions) or for purposes of the credit
under IC 6-1.1-20.6.
(k) A distribution under this section shall be treated as a part of the
receiving civil taxing unit's property tax levy for that year for purposes
of fixing the budget of the civil taxing unit and for determining the
distribution of taxes that are distributed on the basis of property tax
levies.
(l) If a county council imposes a tax rate under this section, the
portion of county adjusted gross income tax revenue dedicated to
property tax replacement credits under section 11 of this chapter may
not be decreased.
(m) In the year following the year in a which a county first imposes
a tax rate under this section, one-half (1/2) of the tax revenue that is
attributable to the tax rate under this section must be deposited in the
county stabilization fund established under subsection (o).
(n) A pledge of county adjusted gross income taxes does not apply
to revenue attributable to a tax rate under this section.
(o) A county stabilization fund is established in each county that
imposes a tax rate under this section. The county stabilization fund
shall be administered by the county auditor. If for a year the certified
distributions attributable to a tax rate under this section exceed the
amount calculated under STEP ONE through STEP FOUR of
IC 6-3.5-1.5-1(a) that is used by the department of local government
finance and the department of state revenue to determine the tax rate
under this section, the excess shall be deposited in the county
stabilization fund. Money shall be distributed from the county
stabilization fund in a year by the county auditor to political
subdivisions entitled to a distribution of tax revenue attributable to the
tax rate under this section if:
(1) the certified distributions attributable to a tax rate under this
section are less than the amount calculated under STEP ONE
through STEP FOUR of IC 6-3.5-1.5-1(a) that is used by the
department of local government finance and the department of
state revenue to determine the tax rate under this section for a
year; or
(2) the certified distributions attributable to a tax rate under this
section in a year are less than the certified distributions
attributable to a tax rate under this section in the preceding year.
However, subdivision (2) does not apply to the year following the first
year in which certified distributions of revenue attributable to the tax
rate under this section are distributed to the county.
(p) Notwithstanding any other provision, a tax rate imposed under
this section may not exceed one percent (1%).
(q) A county council must each year hold at least one (1) public
meeting at which the county council discusses whether the tax rate
under this section should be imposed or increased.
(q) (r) The department of local government finance and the
department of state revenue may take any actions necessary to carry out
the purposes of this section.
SOURCE: IC 6-3.5-1.1-25; (08)CC100108.332. -->
SECTION 332. IC 6-3.5-1.1-25, AS ADDED BY P.L.224-2007,
SECTION 67, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 25. (a) As used in this section, "public safety"
refers to the following:
(1) A police and law enforcement system to preserve public peace
and order.
(2) A firefighting and fire prevention system.
(3) Emergency ambulance services (as defined in
IC 16-18-2-107).
(4) Emergency medical services (as defined in IC 16-18-2-110).
(5) Emergency action (as defined in IC 13-11-2-65).
(6) A probation department of a court.
(7) Confinement, supervision, services under a community
corrections program (as defined in IC 35-38-2.6-2), or other
correctional services for a person who has been:
(A) diverted before a final hearing or trial under an agreement
that is between the county prosecuting attorney and the person
or the person's custodian, guardian, or parent and that provides
for confinement, supervision, community corrections services,
or other correctional services instead of a final action
described in clause (B) or (C);
(B) convicted of a crime; or
(C) adjudicated as a delinquent child or a child in need of
services.
(8) A juvenile detention facility under IC 31-31-8.
(9) A juvenile detention center under IC 31-31-9.
(10) A county jail.
(11) A communications system (as defined in IC 36-8-15-3) or an
enhanced emergency telephone system (as defined in
IC 36-8-16-2).
(12) Medical and health expenses for jail inmates and other
confined persons.
(13) Pension payments for any of the following:
(A) A member of the fire department (as defined in
IC 36-8-1-8) or any other employee of a fire department.
(B) A member of the police department (as defined in
IC 36-8-1-9), a police chief hired under a waiver under
IC 36-8-4-6.5, or any other employee hired by a police
department.
(C) A county sheriff or any other member of the office of the
county sheriff.
(D) Other personnel employed to provide a service described
in this section.
(b) If a county council has imposed a tax rate of at least twenty-five
hundredths of one percent (0.25%) under section 24 of this chapter,
and has imposed a tax rate of at least twenty-five hundredths of one
percent (0.25%) under section 26 of this chapter, or a total combined
tax rate of at least twenty-five hundredths of one percent (0.25%)
under sections 24 and 26 of this chapter, the county council may also
adopt an ordinance to impose an additional tax rate under this section
to provide funding for public safety.
(c) A tax rate under this section may not exceed the lesser of:
(A) twenty-five hundredths of one percent (0.25%). or
(B) the tax rate imposed under section 26 of this chapter.
(d) If a county council adopts an ordinance to impose a tax rate
under this section, the county auditor shall send a certified copy of the
ordinance to the department and the department of local government
finance by certified mail.
(e) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(f) Except as provided in subsection (k), the county auditor shall
distribute the portion of the certified distribution that is attributable to
a tax rate under this section to the county and to each municipality in
the county. The amount that shall be distributed to the county or
municipality is equal to the result of:
(1) the portion of the certified distribution that is attributable to a
tax rate under this section; multiplied by
(2) a fraction equal to:
(A) the attributed allocation amount (as defined in
IC 6-3.5-1.1-15) of the county or municipality for the calendar
year; divided by
(B) the sum of the attributed allocation amounts of the county
and each municipality in the county for the calendar year.
The county auditor shall make the distributions required by this
subsection not more than thirty (30) days after receiving the portion of
the certified distribution that is attributable to a tax rate under this
section. Tax revenue distributed to a county or municipality under this
subsection must be deposited into a separate account or fund and may
be appropriated by the county or municipality only for public safety
purposes.
(g) The department of local government finance may not require a
county or municipality receiving tax revenue under this section to
reduce the county's or municipality's property tax levy for a particular
year on account of the county's or municipality's receipt of the tax
revenue.
(h) The tax rate under this section and the tax revenue attributable
to the tax rate under this section shall not be considered for purposes
of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 2 of this chapter or any other provision of this
chapter;
(2) the maximum permissible property tax levy under STEP
EIGHT of IC 6-1.1-18.5-3(b);
or
(3) the total county tax levy under IC 6-1.1-21-2(g)(3),
IC 6-1.1-21-2(g)(4), or IC 6-1.1-21-2(g)(5)
(before the repeal of
IC 6-1.1-21); or
(4) the credit under IC 6-1.1-20.6.
(i) The tax rate under this section may be imposed or rescinded at
the same time and in the same manner that the county may impose or
increase a tax rate under section 24 of this chapter.
(j) The department of local government finance and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
(k) Two (2) or more political subdivisions that are entitled to
receive a distribution under this section may adopt resolutions
providing that some part or all of those distributions shall instead
be paid to one (1) political subdivision in the county to carry out
specific public safety purposes specified in the resolutions.
SOURCE: IC 6-3.5-1.1-26; (08)CC100108.333. -->
SECTION 333. IC 6-3.5-1.1-26, AS ADDED BY P.L.224-2007,
SECTION 68, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 26. (a) A county council may impose a tax
rate under this section to provide property tax relief to political
subdivisions in the county. A county council is not required to impose
any other tax before imposing a tax rate under this section.
(b) A tax rate under this section may be imposed in increments of
five hundredths of one percent (0.05%) determined by the county
council. A tax rate under this section may not exceed one percent (1%).
(c) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(d) If a county council adopts an ordinance to impose or increase a
tax rate under this section, the county auditor shall send a certified
copy of the ordinance to the department and the department of local
government finance by certified mail.
(e) A tax rate under this section may be imposed, increased,
decreased, or rescinded by a county council at the same time and in the
same manner that the county council may impose or increase a tax rate
under section 24 of this chapter.
(f) Tax revenue attributable to a tax rate under this section may be
used for any combination of the following purposes, as specified by
ordinance of the county council:
(1)
Except as provided in subsection (j), the tax revenue may be
used to provide local property tax replacement credits at a
uniform rate to all taxpayers in the county.
Any tax revenue that
is attributable to the tax rate under this section and that is used to
provide local property tax replacement credits under this
subdivision shall be distributed to civil taxing units and school
corporations in the county in the same manner that certified
distributions are allocated as property tax replacement credits
under section 12 of this chapter. The department of local
government finance shall provide each county auditor with the
amount of property tax replacement credits that each civil taxing
unit and school corporation in the auditor's county is entitled to
receive under this subdivision. The county auditor shall then
certify to each civil taxing unit and school corporation the amount
of property tax replacement credits the civil taxing unit or school
corporation is entitled to receive under this subdivision during
that calendar year. The local property tax replacement credits
shall be treated for all purposes as property tax levies. The
county auditor shall determine the local property tax
replacement credit percentage for a particular year based on
the amount of tax revenue that will be used under this
subdivision to provide local property tax replacement credits
in that year. A county council may not adopt an ordinance
determining that tax revenue shall be used under this
subdivision to provide local property tax replacement credits
at a uniform rate to all taxpayers in the county unless the
county council has done the following:
(A) Made available to the public the county council's best
estimate of the amount of property tax replacement credits
to be provided under this subdivision to homesteads, other
residential property, commercial property, industrial
property, and agricultural property.
(B) Adopted a resolution or other statement
acknowledging that some taxpayers in the county that do
not pay the tax rate under this section will receive a
property tax replacement credit that is funded with tax
revenue from the tax rate under this section.
(2) The tax revenue may be used to uniformly increase
(before
January 1, 2009) or uniformly provide (after December 31,
2008) the homestead credit percentage in the county. 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 homestead credit under
IC 6-1.1-20.9
(before its repeal). 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. The department of local government
finance shall determine the additional homestead credit
percentage for a particular year based on the amount of tax
revenue that will be used under this subdivision to provide
additional homestead credits in that year.
(3) The tax revenue may be used to provide local property tax
replacement credits at a uniform rate for all qualified residential
property (as defined in IC 6-1.1-20.6-4 before January 1, 2009,
and as defined in section 1 of this chapter after December 31,
2008) in the county. Any tax revenue that is attributable to the tax
rate under this section and that is used to provide local property
tax replacement credits under this subdivision shall be distributed
to civil taxing units and school corporations in the county in the
same manner that certified distributions are allocated as property
tax replacement credits under section 12 of this chapter. The
department of local government finance shall provide each county
auditor with the amount of property tax replacement credits that
each civil taxing unit and school corporation in the auditor's
county is entitled to receive under this subdivision. The county
auditor shall then certify to each civil taxing unit and school
corporation the amount of property tax replacement credits the
civil taxing unit or school corporation is entitled to receive under
this subdivision during that calendar year. The local property tax
replacement credits shall be treated for all purposes as
property tax levies. The county auditor shall determine the
local property tax replacement credit percentage for a
particular year based on the amount of tax revenue that will
be used under this subdivision to provide local property tax
replacement credits in that year.
(4) This subdivision applies only to Lake County. The Lake
County council may adopt an ordinance providing that the tax
revenue from the tax rate under this section is used for any of
the following:
(A) To reduce all property tax levies imposed by the county
by the granting of property tax replacement credits against
those property tax levies.
(B) To provide local property tax replacement credits in
Lake County in the following manner:
(i) The tax revenue under this section that is collected
from taxpayers within a particular municipality in Lake
County (as determined by the department based on the
department's best estimate) shall be used only to provide
a local property tax credit against property taxes
imposed by that municipality.
(ii) The tax revenue under this section that is collected
from taxpayers within the unincorporated area of Lake
County (as determined by the department) shall be used
only to provide a local property tax credit against
property taxes imposed by the county. The local
property tax credit for the unincorporated area of Lake
County shall be available only to those taxpayers within
the unincorporated area of the county.
(C) To provide property tax credits in the following
manner:
(i) Sixty percent (60%) of the tax revenue under this
section shall be used as provided in clause (B).
(ii) Forty percent (40%) of the tax revenue under this
section shall be used to provide property tax replacement
credits against property tax levies of the county and each
township and municipality in the county. The percentage
of the tax revenue distributed under this item that shall
be used as credits against the county's levies or against
a particular township's or municipality's levies is equal
to the percentage determined by dividing the population
of the county, township, or municipality by the sum of
the total population of the county, each township in the
county, and each municipality in the county.
The Lake County council shall determine whether the credits
under clause (A), (B), or (C) shall be provided to homesteads,
to all qualified residential property, or to all taxpayers. The
department of local government finance, with the assistance
of the budget agency, shall certify to the county auditor and
the fiscal body of the county and each township and
municipality in the county the amount of property tax credits
under this subdivision. Except as provided in subsection (g),
the tax revenue under this section that is used to provide
credits under this subdivision shall be treated for all purposes
as property tax levies.
The county council may before October 1 of a year adopt an
ordinance changing the purposes for which tax revenue
attributable to a tax rate under this section shall be used in the
following year.
(g) The tax rate under this section and the tax revenue attributable
to the tax rate under this section shall not be considered for purposes
of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 2 of this chapter or any other provision of this
chapter;
(2) the maximum permissible property tax levy under STEP
EIGHT of IC 6-1.1-18.5-3(b); or
(3) before January 1, 2009, the total county tax levy under
IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), or IC 6-1.1-21-2(g)(5)
(before the repeal of those provisions); or
(4) the credit under IC 6-1.1-20.6.
(h) Tax revenue under this section shall be treated as a part of the
receiving civil taxing unit's or school corporation's property tax levy for
that year for purposes of fixing the budget of the civil taxing unit or
school corporation and for determining the distribution of taxes that are
distributed on the basis of property tax levies.
(i) The department of local government finance and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
(j) A taxpayer that owns an industrial plant located in Jasper
County is ineligible for a local property tax replacement credit
under this section against the property taxes due on the industrial
plant if the assessed value of the industrial plant as of March 1,
2006, exceeds twenty percent (20%) of the total assessed value of
all taxable property in the county on that date. The general
assembly finds that the provisions of this subsection are necessary
because the industrial plant represents such a large percentage of
Jasper County's assessed valuation.
SOURCE: IC 6-3.5-1.5-1; (08)CC100108.334. -->
SECTION 334. IC 6-3.5-1.5-1, AS AMENDED BY P.L.1-2008,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 1. (a) The department of local government
finance and the department of state revenue shall, before July 1 of each
year, jointly calculate the county adjusted income tax rate or county
option income tax rate (as applicable) that must be imposed in a county
to raise income tax revenue in the following year equal to the sum of
the following STEPS:
STEP ONE: Determine the greater of zero (0) or the result of:
(1) the department of local government finance's estimate of
the sum of the maximum permissible ad valorem property tax
levies calculated under IC 6-1.1-18.5 for all
political
subdivisions civil taxing units in the county for the ensuing
calendar year (before any adjustment under IC 6-1.1-18.5-3(g)
or IC 6-1.1-18.5-3(h) for the ensuing calendar year); minus
(2) the sum of the maximum permissible ad valorem property
tax levies calculated under IC 6-1.1-18.5 for all
political
subdivisions civil taxing units in the county for the current
calendar year.
In the case of a civil taxing unit that is located in more than one
(1) county, the department of local government finance shall, for
purposes of making the determination under this subdivision,
apportion the civil taxing unit's maximum permissible ad valorem
property tax levy among the counties in which the civil taxing unit
is located.
STEP TWO:
This STEP applies only to property taxes first
due and payable before January 1, 2009. Determine the greater
of zero (0) or the result of:
(1) the department of local government finance's estimate of
the family and children property tax levy that will be imposed
by the county under IC 12-19-7-4 for the ensuing calendar year
(before any adjustment under IC 12-19-7-4(b) for the ensuing
calendar year); minus
(2) the county's family and children property tax levy imposed
by the county under IC 12-19-7-4 for the current calendar year.
STEP THREE:
This STEP applies only to property taxes first
due and payable before January 1, 2009. Determine the greater
of zero (0) or the result of:
(1) the department of local government finance's estimate of
the children's psychiatric residential treatment services
property tax levy that will be imposed by the county under
IC 12-19-7.5-6 for the ensuing calendar year (before any
adjustment under IC 12-19-7.5-6(b) for the ensuing calendar
year); minus
(2) the children's psychiatric residential treatment services
property tax imposed by the county under IC 12-19-7.5-6 for
the current calendar year.
STEP FOUR: Determine the greater of zero (0) or the result of:
(1) the department of local government finance's estimate of
the county's maximum community mental health centers
property tax levy under IC 12-29-2-2 for the ensuing calendar
year (before any adjustment under IC 12-29-2-2(c) for the
ensuing calendar year); minus
(2) the county's maximum community mental health centers
property tax levy under IC 12-29-2-2 for the current calendar
year.
(b) In the case of a county that wishes to impose a tax rate under
IC 6-3.5-1.1-24 or IC 6-3.5-6-30 (as applicable) for the first time, the
department of local government finance and the department of state
revenue shall jointly estimate the amount that will be calculated under
subsection (a) in the second year after the tax rate is first imposed. The
department of local government finance and the department of state
revenue shall calculate the tax rate under IC 6-3.5-1.1-24 or
IC 6-3.5-6-30 (as applicable) that must be imposed in the county in the
second year after the tax rate is first imposed to raise income tax
revenue equal to the estimate under this subsection.
(c) The department and the department of local government finance
shall make the calculations under subsections (a) and (b) based on the
best information available at the time the calculation is made.
(d) Notwithstanding IC 6-3.5-1.1-24(h) and IC 6-3.5-6-30(h), if
a county has adopted an income tax rate under IC 6-3.5-1.1-24 or
IC 6-3.5-6-30 to replace property tax levy growth, the part of the
tax rate under IC 6-3.5-1.1-24 or IC 6-3.5-6-30 that was used
before January 1, 2009, to reduce levy growth in the county family
and children's fund property tax levy and the children's
psychiatric residential treatment services property tax levy shall
instead be used for property tax relief in the same manner that a
tax rate under IC 6-3.5-1.1-26 or IC 6-3.5-6-30 is used for property
tax relief.
SOURCE: IC 6-3.5-6-1; (08)CC100108.335. -->
SECTION 335. IC 6-3.5-6-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 1. As used in this
chapter:
"Adjusted gross income" has the same definition that the term is
given in IC 6-3-1-3.5. However, in the case of a county taxpayer who
is not treated as a resident county taxpayer of a county, the term
includes only adjusted gross income derived from his the taxpayer's
principal place of business or employment.
"Apartment complex" means real property consisting of at least
five (5) units that are regularly used to rent or otherwise furnish
residential accommodations for periods of at least thirty (30) days.
"Civil taxing unit" means any entity, except a school corporation,
that has the power to impose ad valorem property taxes. The term does
not include a solid waste management district that is not entitled to a
distribution under section 1.3 of this chapter. However, in the case of
a county in which a consolidated city is located, the consolidated city,
the county, all special taxing districts, special service districts, included
towns (as defined in IC 36-3-1-7), and all other political subdivisions
except townships, excluded cities (as defined in IC 36-3-1-7), and
school corporations shall be deemed to comprise one (1) civil taxing
unit whose fiscal body is the fiscal body of the consolidated city.
"County income tax council" means a council established by section
2 of this chapter.
"County taxpayer", as it relates to a particular county, means any
individual:
(1) who resides in that county on the date specified in section 20
of this chapter; or
(2) who maintains his the taxpayer's principal place of business
or employment in that county on the date specified in section 20
of this chapter and who does not reside on that same date in
another county in which the county option income tax, the county
adjusted income tax, or the county economic development income
tax is in effect.
"Department" refers to the Indiana department of state revenue.
"Fiscal body" has the same definition that the term is given in
IC 36-1-2-6.
"Homestead" has the meaning set forth in IC 6-1.1-12-37.
"Qualified residential property" refers to any of the following:
(1) An apartment complex.
(2) A homestead.
(3) Residential rental property.
"Resident county taxpayer", as it relates to a particular county,
means any county taxpayer who resides in that county on the date
specified in section 20 of this chapter.
"Residential rental property" means real property consisting of
not more than four (4) units that are regularly used to rent or
otherwise furnish residential accommodations for periods of at
least thirty (30) days.
"School corporation" has the same definition that the term is given
in IC 6-1.1-1-16.
SOURCE: IC 6-3.5-6-1.1; (08)CC100108.336. -->
SECTION 336. IC 6-3.5-6-1.1, AS ADDED BY P.L.207-2005,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 1.1. (a) For purposes of allocating the
certified distribution made to a county under this chapter among the
civil taxing units in the county, the allocation amount for a civil taxing
unit is the amount determined using the following formula:
STEP ONE: Determine the total property taxes that are first due
and payable to the civil taxing unit during the calendar year of the
distribution plus, for a county, an amount equal to the
property
taxes imposed by the county in 1999 for the county's welfare fund
and welfare administration fund. welfare allocation amount.
STEP TWO: Determine the sum of the following:
(A) Amounts appropriated from property taxes to pay the
principal of or interest on any debenture or other debt
obligation issued after June 30, 2005, other than an obligation
described in subsection (b).
(B) Amounts appropriated from property taxes to make
payments on any lease entered into after June 30, 2005, other
than a lease described in subsection (c).
(C) The proceeds of any property that are:
(i) received as the result of the issuance of a debt obligation
described in clause (A) or a lease described in clause (B);
and
(ii) appropriated from property taxes for any purpose other
than to refund or otherwise refinance a debt obligation or
lease described in subsection (b) or (c).
STEP THREE: Subtract the STEP TWO amount from the STEP
ONE amount.
STEP FOUR: Determine the sum of:
(A) the STEP THREE amount; plus
(B) the civil taxing unit or school corporation's certified
distribution for the previous calendar year.
The welfare allocation amount is an amount equal to the sum of the
property taxes imposed by the county in 1999 for the county's
welfare fund and welfare administration fund and, if the county
received a certified distribution under IC 6-3.5-1.1 or this chapter
in 2008, the property taxes imposed by the county in 2008 for the
county's county medical assistance to wards fund, family and
children's fund, children's psychiatric residential treatment
services fund, county hospital care for the indigent fund, and
children with special health care needs county fund.
(b) Except as provided in this subsection, an appropriation from
property taxes to repay interest and principal of a debt obligation is not
deducted from the allocation amount for a civil taxing unit if:
(1) the debt obligation was issued; and
(2) the proceeds appropriated from property taxes;
to refund or otherwise refinance a debt obligation or a lease issued
before July 1, 2005. However, an appropriation from property taxes
related to a debt obligation issued after June 30, 2005, is deducted if
the debt extends payments on a debt or lease beyond the time in which
the debt or lease would have been payable if the debt or lease had not
been refinanced or increases the total amount that must be paid on a
debt or lease in excess of the amount that would have been paid if the
debt or lease had not been refinanced. The amount of the deduction is
the annual amount for each year of the extension period or the annual
amount of the increase over the amount that would have been paid.
(c) Except as provided in this subsection, an appropriation from
property taxes to make payments on a lease is not deducted from the
allocation amount for a civil taxing unit if:
(1) the lease was issued; and
(2) the proceeds were appropriated from property taxes;
to refinance a debt obligation or lease issued before July 1, 2005.
However, an appropriation from property taxes related to a lease
entered into after June 30, 2005, is deducted if the lease extends
payments on a debt or lease beyond the time in which the debt or lease
would have been payable if it had not been refinanced or increases the
total amount that must be paid on a debt or lease in excess of the
amount that would have been paid if the debt or lease had not been
refinanced. The amount of the deduction is the annual amount for each
year of the extension period or the annual amount of the increase over
the amount that would have been paid.
SOURCE: IC 6-3.5-6-13; (08)CC100108.337. -->
SECTION 337. IC 6-3.5-6-13, AS AMENDED BY P.L.224-2007,
SECTION 76, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 13. (a) A county income tax council of a
county in which the county option income tax is in effect may adopt an
ordinance to increase the percentage provide a homestead credit
allowed for homesteads in its county. under IC 6-1.1-20.9-2.
(b) A county income tax council may not increase the percentage
provide a homestead credit allowed for homesteads by an amount
percentage that exceeds the amount determined in the last STEP of the
following formula:
STEP ONE: Determine the amount of the sum of all property tax
levies for all taxing units in a county which are to be paid in the
county in 2003 as reflected by the auditor's abstract for the 2002
assessment year, adjusted, however, for any postabstract
adjustments which change the amount of the levies.
STEP TWO: Determine the amount of the county's estimated
property tax replacement under IC 6-1.1-21-3(a) (before its
repeal) for property taxes first due and payable in 2003.
STEP THREE: Subtract the STEP TWO amount from the STEP
ONE amount.
STEP FOUR: Determine the amount of the county's total county
levy (as defined in IC 6-1.1-21-2(g) before its repeal) for
property taxes first due and payable in 2003.
STEP FIVE: Subtract the STEP FOUR amount from the STEP
ONE amount.
STEP SIX: Subtract the STEP FIVE result from the STEP THREE
result.
STEP SEVEN: Divide the STEP THREE result by the STEP SIX
result.
STEP EIGHT: Multiply the STEP SEVEN result by
eight-hundredths (0.08).
STEP NINE: Round the STEP EIGHT product to the nearest
one-thousandth (0.001) and express the result as a percentage.
(c) The increase of the homestead credit percentage must be
uniform for all homesteads in a county.
(d) In the ordinance that increases establishes the homestead credit
percentage, a county income tax council may provide for a series of
increases or decreases to take place for each of a group of succeeding
calendar years.
(e) An ordinance may be adopted under this section after March 31
but before August 1 of a calendar year.
(f) An ordinance adopted under this section takes effect on January
1 of the next succeeding calendar year.
(g) Any ordinance adopted under this section for a county is
repealed for a year if on January 1 of that year the county option
income tax is not in effect.
SOURCE: IC 6-3.5-6-17; (08)CC100108.338. -->
SECTION 338. IC 6-3.5-6-17, AS AMENDED BY P.L.224-2007,
SECTION 78, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 17. (a) Revenue derived from the imposition of
the county option income tax shall, in the manner prescribed by this
section, be distributed to the county that imposed it. The amount that
is to be distributed to a county during an ensuing calendar year equals
the amount of county option income tax revenue that the department,
after reviewing the recommendation of the budget agency, determines
has been:
(1) received from that county for a taxable year ending in a
calendar year preceding the calendar year in which the
determination is made; and
(2) reported on an annual return or amended return processed by
the department in the state fiscal year ending before July 1 of the
calendar year in which the determination is made;
as adjusted (as determined after review of the recommendation of the
budget agency) for refunds of county option income tax made in the
state fiscal year.
(b) Before August 2 of each calendar year, the department, after
reviewing the recommendation of the budget agency, shall certify to the
county auditor of each adopting county the amount determined under
subsection (a) plus the amount of interest in the county's account that
has accrued and has not been included in a certification made in a
preceding year. The amount certified is the county's "certified
distribution" for the immediately succeeding calendar year. The amount
certified shall be adjusted, as necessary, under subsections (c), (d), (e),
and (f). The
department budget agency shall provide
the county
council with
the certification an informative summary of the
calculations used to determine the certified distribution.
The summary
of calculations must include:
(1) the amount reported on individual income tax returns
processed by the department during the previous fiscal year;
(2) adjustments for over distributions in prior years;
(3) adjustments for clerical or mathematical errors in prior
years;
(4) adjustments for tax rate changes; and
(5) the amount of excess account balances to be distributed
under IC 6-3.5-6-17.3.
The department shall also certify information concerning the part of the
certified distribution that is attributable to a tax rate under section 30,
31, or 32 of this chapter. This information must be certified to the
county auditor and to the department of local government finance not
later than September 1 of each calendar year. The part of the certified
distribution that is attributable to a tax rate under section 30, 31, or 32
of this chapter may be used only as specified in those provisions.
(c) The department shall certify an amount less than the amount
determined under subsection (b) if the department, after reviewing the
recommendation of the budget agency, determines that the reduced
distribution is necessary to offset overpayments made in a calendar
year before the calendar year of the distribution. The department, after
reviewing the recommendation of the budget agency, may reduce the
amount of the certified distribution over several calendar years so that
any overpayments are offset over several years rather than in one (1)
lump sum.
(d) The department, after reviewing the recommendation of the
budget agency, shall adjust the certified distribution of a county to
correct for any clerical or mathematical errors made in any previous
certification under this section. The department, after reviewing the
recommendation of the budget agency, may reduce the amount of the
certified distribution over several calendar years so that any adjustment
under this subsection is offset over several years rather than in one (1)
lump sum.
(e) This subsection applies to a county that:
(1) initially imposed the county option income tax; or
(2) increases the county option income tax rate;
under this chapter in the same calendar year in which the department
makes a certification under this section. The department, after
reviewing the recommendation of the budget agency, shall adjust the
certified distribution of a county to provide for a distribution in the
immediately following calendar year and in each calendar year
thereafter. The department shall provide for a full transition to
certification of distributions as provided in subsection (a)(1) through
(a)(2) in the manner provided in subsection (c).
(f) This subsection applies in the year a county initially imposes a
tax rate under section 30 of this chapter. Notwithstanding any other
provision, the department shall adjust the part of the county's certified
distribution that is attributable to the tax rate under section 30 of this
chapter to provide for a distribution in the immediately following
calendar year equal to the result of:
(1) the sum of the amounts determined under STEP ONE through
STEP FOUR of IC 6-3.5-1.5-1(a) in the year in which the county
initially imposes a tax rate under section 30 of this chapter;
multiplied by
(2) the following:
(A) In a county containing a consolidated city, one and
five-tenths (1.5).
(B) In a county other than a county containing a consolidated
city, two (2).
(g) One-twelfth (1/12) of each adopting county's certified
distribution for a calendar year shall be distributed from its account
established under section 16 of this chapter to the appropriate county
treasurer on the first day of each month of that calendar year.
(h) Upon receipt, each monthly payment of a county's certified
distribution shall be allocated among, distributed to, and used by the
civil taxing units of the county as provided in sections 18 and 19 of this
chapter.
(i) All distributions from an account established under section 16 of
this chapter shall be made by warrants issued by the auditor of state to
the treasurer of state ordering the appropriate payments.
SOURCE: IC 6-3.5-6-18.5; (08)CC100108.339. -->
SECTION 339. IC 6-3.5-6-18.5, AS AMENDED BY P.L.234-2005,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 18.5. (a) This section applies to a county
containing a consolidated city.
(b) Notwithstanding section 18(e) of this chapter, the distributive
shares that each civil taxing unit in a county containing a consolidated
city is entitled to receive during a month equals the following:
(1) For the calendar year beginning January 1, 1995, calculate the
total amount of revenues that are to be distributed as distributive
shares during that month multiplied by the following factor:
Center Township .0251
Decatur Township .00217
Franklin Township .0023
Lawrence Township .01177
Perry Township .01130
Pike Township .01865
Warren Township .01359
Washington Township .01346
Wayne Township .01307
Lawrence-City .00858
Beech Grove .00845
Southport .00025
Speedway .00722
Indianapolis/Marion County .86409
(2) Notwithstanding subdivision (1), for the calendar year
beginning January 1, 1995, the distributive shares for each civil
taxing unit in a county containing a consolidated city shall be not
less than the following:
Center Township $1,898,145
Decatur Township $164,103
Franklin Township $173,934
Lawrence Township $890,086
Perry Township $854,544
Pike Township $1,410,375
Warren Township $1,027,721
Washington Township $1,017,890
Wayne Township $988,397
Lawrence-City $648,848
Beech Grove $639,017
Southport $18,906
Speedway $546,000
(3) For each year after 1995, calculate the total amount of
revenues that are to be distributed as distributive shares during
that month as follows:
STEP ONE: Determine the total amount of revenues that were
distributed as distributive shares during that month in calendar
year 1995.
STEP TWO: Determine the total amount of revenue that the
department has certified as distributive shares for that month
under section 17 of this chapter for the calendar year.
STEP THREE: Subtract the STEP ONE result from the STEP
TWO result.
STEP FOUR: If the STEP THREE result is less than or equal
to zero (0), multiply the STEP TWO result by the ratio
established under subdivision (1).
STEP FIVE: Determine the ratio of:
(A) the maximum permissible property tax levy under
IC 6-1.1-18.5 IC 12-19-7, and IC 12-19-7.5 for each civil
taxing unit for the calendar year in which the month falls,
plus, for a county, an amount equal to the property taxes
imposed by the county in 1999 for the county's welfare fund
and welfare administration fund; the welfare allocation
amount; divided by
(B) the sum of the maximum permissible property tax levies
under IC 6-1.1-18.5 IC 12-19-7, and IC 12-19-7.5 for all
civil taxing units of the county during the calendar year in
which the month falls, and an amount equal to the property
taxes imposed by the county in 1999 for the county's welfare
fund and welfare administration fund. welfare allocation
amount.
STEP SIX: If the STEP THREE result is greater than zero (0),
the STEP ONE amount shall be distributed by multiplying the
STEP ONE amount by the ratio established under subdivision
(1).
STEP SEVEN: For each taxing unit determine the STEP FIVE
ratio multiplied by the STEP TWO amount.
STEP EIGHT: For each civil taxing unit determine the
difference between the STEP SEVEN amount minus the
product of the STEP ONE amount multiplied by the ratio
established under subdivision (1). The STEP THREE excess
shall be distributed as provided in STEP NINE only to the civil
taxing units that have a STEP EIGHT difference greater than
or equal to zero (0).
STEP NINE: For the civil taxing units qualifying for a
distribution under STEP EIGHT, each civil taxing unit's share
equals the STEP THREE excess multiplied by the ratio of:
(A) the maximum permissible property tax levy under
IC 6-1.1-18.5 IC 12-19-7, and IC 12-19-7.5 for the
qualifying civil taxing unit during the calendar year in which
the month falls, plus, for a county, an amount equal to the
property taxes imposed by the county in 1999 for the
county's welfare fund and welfare administration fund;
welfare allocation amount; divided by
(B) the sum of the maximum permissible property tax levies
under IC 6-1.1-18.5 IC 12-19-7, and IC 12-19-7.5 for all
qualifying civil taxing units of the county during the
calendar year in which the month falls, and an amount equal
to the property taxes imposed by the county in 1999 for the
county's welfare fund and welfare administration fund.
welfare allocation amount.
(c) The welfare allocation amount is an amount equal to the sum
of the property taxes imposed by the county in 1999 for the
county's welfare fund and welfare administration fund and the
property taxes imposed by the county in 2008 for the county's
county medical assistance to wards fund, family and children's
fund, children's psychiatric residential treatment services fund,
county hospital care for the indigent fund, children with special
health care needs county fund, plus, in the case of Marion County,
thirty-five million dollars ($35,000,000).
SOURCE: IC 6-3.5-6-22; (08)CC100108.340. -->
SECTION 340. IC 6-3.5-6-22 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 22. (a) Except as
otherwise provided in subsection (b) and the other provisions of this
chapter, all provisions of the adjusted gross income tax law (IC 6-3)
concerning:
(1) definitions;
(2) declarations of estimated tax;
(3) filing of returns;
(4) deductions or exemptions from adjusted gross income;
(5) remittances;
(6) incorporation of the provisions of the Internal Revenue Code;
(7) penalties and interest; and
(8) exclusion of military pay credits for withholding;
apply to the imposition, collection, and administration of the tax
imposed by this chapter.
(b) The provisions of IC 6-3-1-3.5(a)(6), IC 6-3-3-3, IC 6-3-3-5, and
IC 6-3-5-1 do not apply to the tax imposed by this chapter.
(c) Notwithstanding subsections (a) and (b), each employer shall
report to the department the amount of withholdings attributable to
each county. This report shall be submitted to the department:
(1) each time the employer remits to the department the tax
that is withheld; and
(2) annually along with the employer's other annual withholding
report.
SOURCE: IC 6-3.5-6-30; (08)CC100108.341. -->
SECTION 341. IC 6-3.5-6-30, AS ADDED BY P.L.224-2007,
SECTION 83, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 30. (a) In a county in which the county
option income tax is in effect, the county income tax council may,
before August 1 of a year, adopt an ordinance to impose or increase (as
applicable) a tax rate under this section.
(b) In a county in which neither the county option adjusted gross
income tax nor the county option income tax is in effect, the county
income tax council may, before August 1 of a year, adopt an ordinance
to impose a tax rate under this section.
(c) An ordinance adopted under this section takes effect October 1
of the year in which the ordinance is adopted. If a county income tax
council adopts an ordinance to impose or increase a tax rate under this
section, the county auditor shall send a certified copy of the ordinance
to the department and the department of local government finance by
certified mail.
(d) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(e) The following apply only in the year in which a county income
tax council first imposes a tax rate under this section:
(1) The county income tax council shall, in the ordinance
imposing the tax rate, specify the tax rate for each of the
following two (2) years.
(2) The tax rate that must be imposed in the county from October
1 of the year in which the tax rate is imposed through September
30 of the following year is equal to the result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in that year; multiplied by
(B) the following:
(i) In a county containing a consolidated city, one and
five-tenths (1.5).
(ii) In a county other than a county containing a consolidated
city, two (2).
(3) The tax rate that must be imposed in the county from October
1 of the following year through September 30 of the year after the
following year is the tax rate determined for the county under
IC 6-3.5-1.5-1(b). The tax rate under this subdivision continues
in effect in later years unless the tax rate is increased under this
section.
(4) The levy limitations in IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(h),
IC 12-19-7-4(b) (before its repeal), IC 12-19-7.5-6(b) (before its
repeal), and IC 12-29-2-2(c) apply to property taxes first due and
payable in the ensuing calendar year and to property taxes first
due and payable in the calendar year after the ensuing calendar
year.
(f) The following apply only in a year in which a county income tax
council increases a tax rate under this section.
(1) The county income tax council shall, in the ordinance
increasing the tax rate, specify the tax rate for the following year.
(2) The tax rate that must be imposed in the county from October
1 of the year in which the tax rate is increased through September
30 of the following year is equal to the result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in the year the tax rate is increased; plus
(B) the tax rate currently in effect in the county under this
section.
The tax rate under this subdivision continues in effect in later
years unless the tax rate is increased under this section.
(3) The levy limitations in IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(h),
IC 12-19-7-4(b) (before its repeal), IC 12-19-7.5-6(b) (before its
repeal), and IC 12-29-2-2(c) apply to property taxes first due and
payable in the ensuing calendar year.
(g) The department of local government finance shall determine the
following property tax replacement distribution amounts:
STEP ONE: Determine the sum of the amounts determined under
STEP ONE through STEP FOUR of IC 6-3.5-1.5-1(a) for the
county in the preceding year.
STEP TWO: For distribution to each civil taxing unit that in the
year had a maximum permissible property tax levy limited under
IC 6-1.1-18.5-3(g), determine the result of:
(1) the quotient of:
(A) the part of the amount determined under STEP ONE of
IC 6-3.5-1.5-1(a) in the preceding year that was attributable
to the civil taxing unit; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP THREE:
For distributions in 2009 and thereafter, the
result of this STEP is zero (0). For distribution to the county for
deposit in the county family and children's fund
before 2009,
determine the result of:
(1) the quotient of:
(A) the amount determined under STEP TWO of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FOUR:
For distributions in 2009 and thereafter, the
result of this STEP is zero (0). For distribution to the county for
deposit in the county children's psychiatric residential treatment
services fund
before 2009, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP THREE of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FIVE: For distribution to the county for community mental
health center purposes, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP FOUR of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
Except as provided in subsection (m), the county treasurer shall
distribute the portion of the certified distribution that is attributable to
a tax rate under this section as specified in this section. The county
treasurer shall make the distributions under this subsection at the same
time that distributions are made to civil taxing units under section 18
of this chapter.
(h) Notwithstanding sections 12 and 12.5 of this chapter, a county
income tax council may not decrease or rescind a tax rate imposed
under this chapter.
(i) The tax rate under this section shall not be considered for
purposes of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 8 or 9 of this chapter or any other provision of this
chapter; or
(2) the maximum permissible property tax levy under STEP
EIGHT of IC 6-1.1-18.5-3(b).
(j) The tax levy under this section shall not be considered for
purposes of computing the total county tax levy under
IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), or IC 6-1.1-21-2(g)(5)
(before the repeal of those provisions) or for purposes of the credit
under IC 6-1.1-20.6.
(k) A distribution under this section shall be treated as a part of the
receiving civil taxing unit's property tax levy for that year for purposes
of fixing its budget and for determining the distribution of taxes that
are distributed on the basis of property tax levies.
(l) If a county income tax council imposes a tax rate under this
section, the county option income tax rate dedicated to locally funded
homestead credits in the county may not be decreased.
(m) In the year following the year in which a county first imposes
a tax rate under this section:
(1) one-third (1/3) of the tax revenue that is attributable to the tax
rate under this section must be deposited in the county
stabilization fund established under subsection (o), in the case of
a county containing a consolidated city; and
(2) one-half (1/2) of the tax revenue that is attributable to the tax
rate under this section must be deposited in the county
stabilization fund established under subsection (o), in the case of
a county not containing a consolidated city.
(n) A pledge of county option income taxes does not apply to
revenue attributable to a tax rate under this section.
(o) A county stabilization fund is established in each county that
imposes a tax rate under this section. The county stabilization fund
shall be administered by the county auditor. If for a year the certified
distributions attributable to a tax rate under this section exceed the
amount calculated under STEP ONE through STEP FOUR of
IC 6-3.5-1.5-1(a) that is used by the department of local government
finance and the department of state revenue to determine the tax rate
under this section, the excess shall be deposited in the county
stabilization fund. Money shall be distributed from the county
stabilization fund in a year by the county auditor to political
subdivisions entitled to a distribution of tax revenue attributable to the
tax rate under this section if:
(1) the certified distributions attributable to a tax rate under this
section are less than the amount calculated under STEP ONE
through STEP FOUR of IC 6-3.5-1.5-1(a) that is used by the
department of local government finance and the department of
state revenue to determine the tax rate under this section for a
year; or
(2) the certified distributions attributable to a tax rate under this
section in a year are less than the certified distributions
attributable to a tax rate under this section in the preceding year.
However, subdivision (2) does not apply to the year following the first
year in which certified distributions of revenue attributable to the tax
rate under this section are distributed to the county.
(p) Notwithstanding any other provision, a tax rate imposed under
this section may not exceed one percent (1%).
(q) A county income tax council must each year hold at least one
(1) public meeting at which the county council discusses whether
the tax rate under this section should be imposed or increased.
(q) (r) The department of local government finance and the
department of state revenue may take any actions necessary to carry out
the purposes of this section.
(r) (s) Notwithstanding any other provision, in Lake County the
county council (and not the county income tax council) is the entity
authorized to take actions concerning the additional tax rate under this
section.
SOURCE: IC 6-3.5-6-31; (08)CC100108.342. -->
SECTION 342. IC 6-3.5-6-31, AS ADDED BY P.L.224-2007,
SECTION 84, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 31. (a) As used in this section, "public safety"
refers to the following:
(1) A police and law enforcement system to preserve public peace
and order.
(2) A firefighting and fire prevention system.
(3) Emergency ambulance services (as defined in
IC 16-18-2-107).
(4) Emergency medical services (as defined in IC 16-18-2-110).
(5) Emergency action (as defined in IC 13-11-2-65).
(6) A probation department of a court.
(7) Confinement, supervision, services under a community
corrections program (as defined in IC 35-38-2.6-2), or other
correctional services for a person who has been:
(A) diverted before a final hearing or trial under an agreement
that is between the county prosecuting attorney and the person
or the person's custodian, guardian, or parent and that provides
for confinement, supervision, community corrections services,
or other correctional services instead of a final action
described in clause (B) or (C);
(B) convicted of a crime; or
(C) adjudicated as a delinquent child or a child in need of
services.
(8) A juvenile detention facility under IC 31-31-8.
(9) A juvenile detention center under IC 31-31-9.
(10) A county jail.
(11) A communications system (as defined in IC 36-8-15-3) or an
enhanced emergency telephone system (as defined in
IC 36-8-16-2).
(12) Medical and health expenses for jail inmates and other
confined persons.
(13) Pension payments for any of the following:
(A) A member of the fire department (as defined in
IC 36-8-1-8) or any other employee of a fire department.
(B) A member of the police department (as defined in
IC 36-8-1-9), a police chief hired under a waiver under
IC 36-8-4-6.5, or any other employee hired by a police
department.
(C) A county sheriff or any other member of the office of the
county sheriff.
(D) Other personnel employed to provide a service described
in this section.
(b) The county income tax council may adopt an ordinance to
impose an additional tax rate under this section to provide funding for
public safety if:
(1) the county income tax council has imposed a tax rate under
section 30 of this chapter, in the case of a county containing a
consolidated city; or
(2) the county income tax council has imposed a tax rate of at
least twenty-five hundredths of one percent (0.25%) under
section 30 of this chapter, and has also imposed a tax rate of at
least twenty-five hundredths of one percent (0.25%) under
section 32 of this chapter, or a total combined tax rate of at
least twenty-five hundredths of one percent (0.25%) under
sections 30 and 32 of this chapter, in the case of a county other
than a county containing a consolidated city.
(c) A tax rate under this section may not exceed the following:
(1) Five-tenths of one percent (0.5%), in the case of a county
containing a consolidated city.
(2) The lesser of:
(A) Twenty-five hundredths of one percent (0.25%), or
(B) the tax rate imposed under section 32 of this chapter;
in the case of a county other than a county containing a
consolidated city.
(d) If a county income tax council adopts an ordinance to impose a
tax rate under this section, the county auditor shall send a certified
copy of the ordinance to the department and the department of local
government finance by certified mail.
(e) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(f) Except as provided in subsection (l), the county auditor shall
distribute the portion of the certified distribution that is attributable to
a tax rate under this section to the county and to each municipality in
the county. The amount that shall be distributed to the county or
municipality is equal to the result of:
(1) the portion of the certified distribution that is attributable to a
tax rate under this section; multiplied by
(2) a fraction equal to:
(A) the total property taxes being collected in the county by
the county or municipality for the calendar year; divided by
(B) the sum of the total property taxes being collected in the
county by the county and each municipality in the county for
the calendar year.
The county auditor shall make the distributions required by this
subsection not more than thirty (30) days after receiving the portion of
the certified distribution that is attributable to a tax rate under this
section. Tax revenue distributed to a county or municipality under this
subsection must be deposited into a separate account or fund and may
be appropriated by the county or municipality only for public safety
purposes.
(g) The department of local government finance may not require a
county or municipality receiving tax revenue under this section to
reduce the county's or municipality's property tax levy for a particular
year on account of the county's or municipality's receipt of the tax
revenue.
(h) The tax rate under this section and the tax revenue attributable
to the tax rate under this section shall not be considered for purposes
of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 8 or 9 of this chapter or any other provision of this
chapter;
(2) the maximum permissible property tax levy under STEP
EIGHT of IC 6-1.1-18.5-3(b); or
(3) the total county tax levy under IC 6-1.1-21-2(g)(3),
IC 6-1.1-21-2(g)(4), or IC 6-1.1-21-2(g)(5) (before the repeal of
IC 6-1.1-21); or
(4) the credit under IC 6-1.1-20.6.
(i) The tax rate under this section may be imposed or rescinded at
the same time and in the same manner that the county may impose or
increase a tax rate under section 30 of this chapter.
(j) The department of local government finance and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
(k) Notwithstanding any other provision, in Lake County the county
council (and not the county income tax council) is the entity authorized
to take actions concerning the additional tax rate under this section.
(l) Two (2) or more political subdivisions that are entitled to
receive a distribution under this section may adopt resolutions
providing that some part or all of those distributions shall instead
be paid to one (1) political subdivision in the county to carry out
specific public safety purposes specified in the resolutions.
SOURCE: IC 6-3.5-6-32; (08)CC100108.343. -->
SECTION 343. IC 6-3.5-6-32, AS ADDED BY P.L.224-2007,
SECTION 85, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 32. (a) A county income tax council may
impose a tax rate under this section to provide property tax relief to
political subdivisions in the county. A county income tax council is not
required to impose any other tax before imposing a tax rate under this
section.
(b) A tax rate under this section may be imposed in increments of
five hundredths of one percent (0.05%) determined by the county
income tax council. A tax rate under this section may not exceed one
percent (1%).
(c) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(d) If a county income tax council adopts an ordinance to impose or
increase a tax rate under this section, the county auditor shall send a
certified copy of the ordinance to the department and the department
of local government finance by certified mail.
(e) A tax rate under this section may be imposed, increased,
decreased, or rescinded at the same time and in the same manner that
the county income tax council may impose or increase a tax rate under
section 30 of this chapter.
(f) Tax revenue attributable to a tax rate under this section may be
used for any combination of the following purposes, as specified by
ordinance of the county income tax council:
(1) The tax revenue may be used to provide local property tax
replacement credits at a uniform rate to civil taxing units and
school corporations in the county. The amount of property tax
replacement credits that each civil taxing unit and school
corporation in a county is entitled to receive under this
subdivision during a calendar year equals the product of:
(A) the tax revenue attributable to a tax rate under this section
that is dedicated to property tax replacement credits under this
subdivision; multiplied by
(B) the following fraction:
(i) The numerator of the fraction equals the total property
taxes being collected in the county by the civil taxing unit or
school corporation during the calendar year of the
distribution.
(ii) The denominator of the fraction equals the sum of the
total property taxes being collected in the county by all civil
taxing units and school corporations of the county during the
calendar year of the distribution.
The department of local government finance shall provide each
county auditor with the amount of property tax replacement
credits that each civil taxing unit and school corporation in the
auditor's county is entitled to receive under this subdivision. The
county auditor shall then certify to each civil taxing unit and
school corporation the amount of property tax replacement credits
the civil taxing unit or school corporation is entitled to receive
under this subdivision during that calendar year. The county
auditor shall also certify these distributions to the county
treasurer. Except as provided in subsection (g), the local property
tax replacement credits shall be treated for all purposes as
property tax levies. all taxpayers in the county. The local
property tax replacement credits shall be treated for all
purposes as property tax levies. The county auditor shall
determine the local property tax replacement credit
percentage for a particular year based on the amount of tax
revenue that will be used under this subdivision to provide
local property tax replacement credits in that year. A county
income tax council may not adopt an ordinance determining
that tax revenue shall be used under this subdivision to
provide local property tax replacement credits at a uniform
rate to all taxpayers in the county unless the county council
has done the following:
(A) Made available to the public the county council's best
estimate of the amount of property tax replacement credits
to be provided under this subdivision to homesteads, other
residential property, commercial property, industrial
property, and agricultural property.
(B) Adopted a resolution or other statement
acknowledging that some taxpayers in the county that do
not pay the tax rate under this section will receive a
property tax replacement credit that is funded with tax
revenue from the tax rate under this section.
(2) The tax revenue may be used to uniformly increase (before
January 1, 2009) or uniformly provide (after December 31,
2008) the homestead credit percentage in the county. 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 homestead credit under
IC 6-1.1-20.9 (before its repeal). 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. The department of local government
finance shall determine the additional homestead credit
percentage for a particular year based on the amount of tax
revenue that will be used under this subdivision to provide
additional homestead credits in that year.
(3) The tax revenue may be used to provide local property tax
replacement credits at a uniform rate for all qualified residential
property (as defined in IC 6-1.1-20.6-4 before January 1, 2009,
and as defined in section 1 of this chapter after December 31,
2008) in the county. The amount of property tax replacement
credits that each civil taxing unit and school corporation in a
county is entitled to receive under this subdivision during a
calendar year equals the product of:
(A) the tax revenue attributable to a tax rate under this section
that is dedicated to property tax replacement credits under this
subdivision; multiplied by
(B) the following fraction:
(i) The numerator of the fraction equals the total property
taxes being collected in the county by the civil taxing unit or
school corporation during the calendar year of the
distribution.
(ii) The denominator of the fraction equals the sum of the
total property taxes being collected in the county by all civil
taxing units and school corporations of the county during the
calendar year of the distribution.
The department of local government finance shall provide each
county auditor with the amount of property tax replacement
credits that each civil taxing unit and school corporation in the
auditor's county is entitled to receive under this subdivision. The
county auditor shall then certify to each civil taxing unit and
school corporation the amount of property tax replacement credits
the civil taxing unit or school corporation is entitled to receive
under this subdivision during that calendar year. The county
auditor shall also certify these distributions to the county
treasurer. Except as provided in subsection (g), the local property
tax replacement credits shall be treated for all purposes as
property tax levies. The local property tax replacement credits
shall be treated for all purposes as property tax levies. The
county auditor shall determine the local property tax
replacement credit percentage for a particular year based on
the amount of tax revenue that will be used under this
subdivision to provide local property tax replacement credits
in that year.
(4) This subdivision applies only to Lake County. The Lake
County council may adopt an ordinance providing that the tax
revenue from the tax rate under this section is used for any of
the following:
(A) To reduce all property tax levies imposed by the county
by the granting of property tax replacement credits against
those property tax levies.
(B) To provide local property tax replacement credits in
Lake County in the following manner:
(i) The tax revenue under this section that is collected
from taxpayers within a particular municipality in Lake
County (as determined by the department based on the
department's best estimate) shall be used only to provide
a local property tax credit against property taxes
imposed by that municipality.
(ii) The tax revenue under this section that is collected
from taxpayers within the unincorporated area of Lake
County (as determined by the department) shall be used
only to provide a local property tax credit against
property taxes imposed by the county. The local
property tax credit for the unincorporated area of Lake
County shall be available only to those taxpayers within
the unincorporated area of the county.
(C) To provide property tax credits in the following
manner:
(i) Sixty percent (60%) of the tax revenue under this
section shall be used as provided in clause (B).
(ii) Forty percent (40%) of the tax revenue under this
section shall be used to provide property tax replacement
credits against property tax levies of the county and each
township and municipality in the county. The percentage
of the tax revenue distributed under this item that shall
be used as credits against the county's levies or against
a particular township's or municipality's levies is equal
to the percentage determined by dividing the population
of the county, township, or municipality by the sum of
the total population of the county, each township in the
county, and each municipality in the county.
The Lake County council shall determine whether the credits
under clause (A), (B), or (C) shall be provided to homesteads,
to all qualified residential property, or to all taxpayers. The
department of local government finance, with the assistance
of the budget agency, shall certify to the county auditor and
the fiscal body of the county and each township and
municipality in the county the amount of property tax credits
under this subdivision. Except as provided in subsection (g),
the tax revenue under this section that is used to provide
credits under this subdivision shall be treated for all purposes
as property tax levies.
The county income tax council may before October 1 of a year
adopt an ordinance changing the purposes for which tax revenue
attributable to a tax rate under this section shall be used in the
following year.
(g) The tax rate under this section shall not be considered for
purposes of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 8 or 9 of this chapter or any other provision of this
chapter; or
(2) the maximum permissible property tax levy under STEP
EIGHT of IC 6-1.1-18.5-3(b); or
(3) the credit under IC 6-1.1-20.6.
(h) Tax revenue under this section shall be treated as a part of the
receiving civil taxing unit's or school corporation's property tax levy for
that year for purposes of fixing the budget of the civil taxing unit or
school corporation and for determining the distribution of taxes that are
distributed on the basis of property tax levies.
(i) The department of local government finance and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
(j) Notwithstanding any other provision, in Lake County the county
council (and not the county income tax council) is the entity authorized
to take actions concerning the tax rate under this section.
SOURCE: IC 6-3.5-7-5; (08)CC100108.344. -->
SECTION 344. IC 6-3.5-7-5, AS AMENDED BY HEA 1137-2008,
SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 5. (a) Except as provided
in subsection (c), the county economic development income tax may
be imposed on the adjusted gross income of county taxpayers. The
entity that may impose the tax is:
(1) the county income tax council (as defined in IC 6-3.5-6-1) if
the county option income tax is in effect on March 31 of the year
the county economic development income tax is imposed;
(2) the county council if the county adjusted gross income tax is
in effect on March 31 of the year the county economic
development tax is imposed; or
(3) the county income tax council or the county council,
whichever acts first, for a county not covered by subdivision (1)
or (2).
To impose the county economic development income tax, a county
income tax council shall use the procedures set forth in IC 6-3.5-6
concerning the imposition of the county option income tax.
(b) Except as provided in subsections (c), (g), (k), (p), and (r) and
section 28 of this chapter, the county economic development income
tax may be imposed at a rate of:
(1) one-tenth percent (0.1%);
(2) two-tenths percent (0.2%);
(3) twenty-five hundredths percent (0.25%);
(4) three-tenths percent (0.3%);
(5) thirty-five hundredths percent (0.35%);
(6) four-tenths percent (0.4%);
(7) forty-five hundredths percent (0.45%); or
(8) five-tenths percent (0.5%);
on the adjusted gross income of county taxpayers.
(c) Except as provided in subsection (h), (i), (j), (k), (l), (m), (n), (o),
(p), (s), (v), (w), (x), or (y), the county economic development income
tax rate plus the county adjusted gross income tax rate, if any, that are
in effect on January 1 of a year may not exceed one and twenty-five
hundredths percent (1.25%). Except as provided in subsection (g), (p),
(r), (t), (u), (w), (x), or (y), the county economic development tax rate
plus the county option income tax rate, if any, that are in effect on
January 1 of a year may not exceed one percent (1%).
(d) To impose, increase, decrease, or rescind the county economic
development income tax, the appropriate body must, after March 31
but before August 1 of a year, adopt an ordinance. The ordinance to
impose the tax must substantially state the following:
"The ________ County _________ imposes the county economic
development income tax on the county taxpayers of _________
County. The county economic development income tax is imposed at
a rate of _________ percent (____%) on the county taxpayers of the
county. This tax takes effect October 1 of this year.".
(e) Any ordinance adopted under this chapter takes effect July
October 1 of the year the ordinance is adopted.
(f) The auditor of a county shall record all votes taken on ordinances
presented for a vote under the authority of this chapter and shall, not
more than ten (10) days after the vote, send a certified copy of the
results to the commissioner of the department by certified mail.
(g) This subsection applies to a county having a population of more
than one hundred forty-eight thousand (148,000) but less than one
hundred seventy thousand (170,000). Except as provided in subsection
(p), in addition to the rates permitted by subsection (b), the:
(1) county economic development income tax may be imposed at
a rate of:
(A) fifteen-hundredths percent (0.15%);
(B) two-tenths percent (0.2%); or
(C) twenty-five hundredths percent (0.25%); and
(2) county economic development income tax rate plus the county
option income tax rate that are in effect on January 1 of a year
may equal up to one and twenty-five hundredths percent (1.25%);
if the county income tax council makes a determination to impose rates
under this subsection and section 22 of this chapter.
(h) For a county having a population of more than forty-one
thousand (41,000) but less than forty-three thousand (43,000), except
as provided in subsection (p), the county economic development
income tax rate plus the county adjusted gross income tax rate that are
in effect on January 1 of a year may not exceed one and thirty-five
hundredths percent (1.35%) if the county has imposed the county
adjusted gross income tax at a rate of one and one-tenth percent (1.1%)
under IC 6-3.5-1.1-2.5.
(i) For a county having a population of more than thirteen thousand
five hundred (13,500) but less than fourteen thousand (14,000), except
as provided in subsection (p), the county economic development
income tax rate plus the county adjusted gross income tax rate that are
in effect on January 1 of a year may not exceed one and fifty-five
hundredths percent (1.55%).
(j) For a county having a population of more than seventy-one
thousand (71,000) but less than seventy-one thousand four hundred
(71,400), except as provided in subsection (p), the county economic
development income tax rate plus the county adjusted gross income tax
rate that are in effect on January 1 of a year may not exceed one and
five-tenths percent (1.5%).
(k) This subsection applies to a county having a population of more
than twenty-seven thousand four hundred (27,400) but less than
twenty-seven thousand five hundred (27,500). Except as provided in
subsection (p), in addition to the rates permitted under subsection (b):
(1) the county economic development income tax may be imposed
at a rate of twenty-five hundredths percent (0.25%); and
(2) the sum of the county economic development income tax rate
and the county adjusted gross income tax rate that are in effect on
January 1 of a year may not exceed one and five-tenths percent
(1.5%);
if the county council makes a determination to impose rates under this
subsection and section 22.5 of this chapter.
(l) For a county having a population of more than twenty-nine
thousand (29,000) but less than thirty thousand (30,000), except as
provided in subsection (p), the county economic development income
tax rate plus the county adjusted gross income tax rate that are in effect
on January 1 of a year may not exceed one and five-tenths percent
(1.5%).
(m) For:
(1) a county having a population of more than one hundred
eighty-two thousand seven hundred ninety (182,790) but less than
two hundred thousand (200,000); or
(2) a county having a population of more than forty-five thousand
(45,000) but less than forty-five thousand nine hundred (45,900);
except as provided in subsection (p), the county economic development
income tax rate plus the county adjusted gross income tax rate that are
in effect on January 1 of a year may not exceed one and five-tenths
percent (1.5%).
(n) For a county having a population of more than six thousand
(6,000) but less than eight thousand (8,000), except as provided in
subsection (p), the county economic development income tax rate plus
the county adjusted gross income tax rate that are in effect on January
1 of a year may not exceed one and five-tenths percent (1.5%).
(o) This subsection applies to a county having a population of more
than thirty-nine thousand (39,000) but less than thirty-nine thousand
six hundred (39,600). Except as provided in subsection (p), in addition
to the rates permitted under subsection (b):
(1) the county economic development income tax may be imposed
at a rate of twenty-five hundredths percent (0.25%); and
(2) the sum of the county economic development income tax rate
and:
(A) the county adjusted gross income tax rate that are in effect
on January 1 of a year may not exceed one and five-tenths
percent (1.5%); or
(B) the county option income tax rate that are in effect on
January 1 of a year may not exceed one and twenty-five
hundredths percent (1.25%);
if the county council makes a determination to impose rates under this
subsection and section 24 of this chapter.
(p) In addition:
(1) the county economic development income tax may be imposed
at a rate that exceeds by not more than twenty-five hundredths
percent (0.25%) the maximum rate that would otherwise apply
under this section; and
(2) the:
(A) county economic development income tax; and
(B) county option income tax or county adjusted gross income
tax;
may be imposed at combined rates that exceed by not more than
twenty-five hundredths percent (0.25%) the maximum combined
rates that would otherwise apply under this section.
However, the additional rate imposed under this subsection may not
exceed the amount necessary to mitigate the increased ad valorem
property taxes on homesteads (as defined in IC 6-1.1-20.9-1 before
January 1, 2009, or IC 6-1.1-12-37 after December 31, 2008) or
residential property (as defined in section 26 of this chapter), as
appropriate under the ordinance adopted by the adopting body in the
county, resulting from the deduction of the assessed value of inventory
in the county under IC 6-1.1-12-41 or IC 6-1.1-12-42 or from the
exclusion in 2008 of inventory from the definition of personal
property in IC 6-1.1-1-11.
(q) If the county economic development income tax is imposed as
authorized under subsection (p) at a rate that exceeds the maximum
rate that would otherwise apply under this section, the certified
distribution must be used for the purpose provided in section 25(e) or
26 of this chapter to the extent that the certified distribution results
from the difference between:
(1) the actual county economic development tax rate; and
(2) the maximum rate that would otherwise apply under this
section.
(r) This subsection applies only to a county described in section 27
of this chapter. Except as provided in subsection (p), in addition to the
rates permitted by subsection (b), the:
(1) county economic development income tax may be imposed at
a rate of twenty-five hundredths percent (0.25%); and
(2) county economic development income tax rate plus the county
option income tax rate that are in effect on January 1 of a year
may equal up to one and twenty-five hundredths percent (1.25%);
if the county council makes a determination to impose rates under this
subsection and section 27 of this chapter.
(s) Except as provided in subsection (p), the county economic
development income tax rate plus the county adjusted gross income tax
rate that are in effect on January 1 of a year may not exceed one and
five-tenths percent (1.5%) if the county has imposed the county
adjusted gross income tax under IC 6-3.5-1.1-3.3.
(t) This subsection applies to Howard County. Except as provided
in subsection (p), the sum of the county economic development income
tax rate and the county option income tax rate that are in effect on
January 1 of a year may not exceed one and twenty-five hundredths
percent (1.25%).
(u) This subsection applies to Scott County. Except as provided in
subsection (p), the sum of the county economic development income
tax rate and the county option income tax rate that are in effect on
January 1 of a year may not exceed one and twenty-five hundredths
percent (1.25%).
(v) This subsection applies to Jasper County. Except as provided in
subsection (p), the sum of the county economic development income
tax rate and the county adjusted gross income tax rate that are in effect
on January 1 of a year may not exceed one and five-tenths percent
(1.5%).
(w) An additional county economic development income tax rate
imposed under section 28 of this chapter may not be considered in
calculating any limit under this section on the sum of:
(1) the county economic development income tax rate plus the
county adjusted gross income tax rate; or
(2) the county economic development tax rate plus the county
option income tax rate.
(x) The income tax rate limits imposed by subsection (c) or (x) (y)
or any other provision of this chapter do not apply to:
(1) a county adjusted gross income tax rate imposed under
IC 6-3.5-1.1-24, IC 6-3.5-1.1-25, or IC 6-3.5-1.1-26; or
(2) a county option income tax rate imposed under IC 6-3.5-6-30,
IC 6-3.5-6-31, or IC 6-3.5-6-32.
For purposes of computing the maximum combined income tax rate
under subsection (c) or (x) (y) or any other provision of this chapter
that may be imposed in a county under IC 6-3.5-1.1, IC 6-3.5-6, and
this chapter, a county's county adjusted gross income tax rate or county
option income tax rate for a particular year does not include the county
adjusted gross income tax rate imposed under IC 6-3.5-1.1-24,
IC 6-3.5-1.1-25, or IC 6-3.5-1.1-26 or the county option income tax rate
imposed under IC 6-3.5-6-30, IC 6-3.5-6-31, or IC 6-3.5-6-32.
(y) This subsection applies to Monroe County. Except as provided
in subsection (p), if an ordinance is adopted under IC 6-3.5-6-33, the
sum of the county economic development income tax rate and the
county option income tax rate that are in effect on January 1 of a year
may not exceed one and twenty-five hundredths percent (1.25%).
SOURCE: IC 6-3.5-7-11; (08)CC100108.345. -->
SECTION 345. IC 6-3.5-7-11, AS AMENDED BY P.L.207-2005,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 11. (a) Revenue derived from the imposition of
the county economic development income tax shall, in the manner
prescribed by this section, be distributed to the county that imposed it.
(b) Before August 2 of each calendar year, the department, after
reviewing the recommendation of the budget agency, shall certify to the
county auditor of each adopting county the sum of the amount of
county economic development income tax revenue that the department
determines has been:
(1) received from that county for a taxable year ending before the
calendar year in which the determination is made; and
(2) reported on an annual return or amended return processed by
the department in the state fiscal year ending before July 1 of the
calendar year in which the determination is made;
as adjusted (as determined after review of the recommendation of the
budget agency) for refunds of county economic development income
tax made in the state fiscal year plus the amount of interest in the
county's account that has been accrued and has not been included in a
certification made in a preceding year. The amount certified is the
county's certified distribution, which shall be distributed on the dates
specified in section 16 of this chapter for the following calendar year.
The amount certified shall be adjusted under subsections (c), (d), (e),
(f), and (g). The department budget agency shall provide the county
council with the certification an informative summary of the
calculations used to determine the certified distribution. The summary
of calculations must include:
(1) the amount reported on individual income tax returns
processed by the department during the previous fiscal year;
(2) adjustments for over distributions in prior years;
(3) adjustments for clerical or mathematical errors in prior
years;
(4) adjustments for tax rate changes; and
(5) the amount of excess account balances to be distributed
under IC 6-3.5-7-17.3.
(c) The department shall certify an amount less than the amount
determined under subsection (b) if the department, after reviewing the
recommendation of the budget agency, determines that the reduced
distribution is necessary to offset overpayments made in a calendar
year before the calendar year of the distribution. The department, after
reviewing the recommendation of the budget agency, may reduce the
amount of the certified distribution over several calendar years so that
any overpayments are offset over several years rather than in one (1)
lump sum.
(d) After reviewing the recommendation of the budget agency, the
department shall adjust the certified distribution of a county to correct
for any clerical or mathematical errors made in any previous
certification under this section. The department, after reviewing the
recommendation of the budget agency, may reduce the amount of the
certified distribution over several calendar years so that any adjustment
under this subsection is offset over several years rather than in one (1)
lump sum.
(e) The department, after reviewing the recommendation of the
budget agency, shall adjust the certified distribution of a county to
provide the county with the distribution required under section 16(b)
of this chapter.
(f) The department, after reviewing the recommendation of the
budget agency, shall adjust the certified distribution of a county to
provide the county with the amount of any tax increase imposed under
section 25 or 26 of this chapter to provide additional homestead credits
as provided in those provisions.
(g) This subsection applies to a county that:
(1) initially imposed the county economic development income
tax; or
(2) increases the county economic development income rate;
under this chapter in the same calendar year in which the department
makes a certification under this section. The department, after
reviewing the recommendation of the budget agency, shall adjust the
certified distribution of a county to provide for a distribution in the
immediately following calendar year and in each calendar year
thereafter. The department shall provide for a full transition to
certification of distributions as provided in subsection (b)(1) through
(b)(2) in the manner provided in subsection (c).
SOURCE: IC 6-3.5-7-12; (08)CC100108.346. -->
SECTION 346. IC 6-3.5-7-12, AS AMENDED BY P.L.232-2007,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 12. (a) Except as provided in sections 23, 25,
26, 27, and 28 of this chapter, the county auditor shall distribute in the
manner specified in this section the certified distribution to the county.
(b) Except as provided in subsections (c) and (h) and sections 15
and 25 of this chapter, the amount of the certified distribution that the
county and each city or town in a county is entitled to receive during
May and November of each year equals the product of the following:
(1) The amount of the certified distribution for that month;
multiplied by
(2) A fraction. The numerator of the fraction equals the sum of:
the following:
(A) total property taxes that are first due and payable to the
county, city, or town during the calendar year in which the
month falls; plus
(B) for a county,
an amount equal to the property taxes
imposed by the county in 1999 for the county's welfare fund
and welfare administration fund. the welfare allocation
amount.
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
the welfare allocation amount. The
welfare allocation amount is an amount equal to the
sum of the
property taxes imposed by the county in 1999 for the county's
welfare fund and welfare administration fund
and, if the county
received a certified distribution under this chapter in 2008,
the property taxes imposed by the county in 2008 for the
county's county medical assistance to wards fund, family and
children's fund, children's psychiatric residential treatment
services fund, county hospital care for the indigent fund, and
children with special health care needs county fund.
(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:
(1) The county.
(2) A city or town in the county.
(3) A commission, a board, a department, or an authority that is
authorized by statute to pledge the county economic development
income tax.
(e) The department of local government finance shall provide each
county auditor with the fractional amount of the certified distribution
that the county and each city or town in the county is entitled to receive
under this section.
(f) Money received by a county, city, or town under this section
shall be deposited in the unit's economic development income tax fund.
(g) Except as provided in subsection (b)(2)(B), in determining the
fractional amount of the certified distribution the county and its cities
and towns are entitled to receive under subsection (b) during a calendar
year, the department of local government finance shall consider only
property taxes imposed on tangible property subject to assessment in
that county.
(h) In a county having a consolidated city, only the consolidated city
is entitled to the certified distribution, subject to the requirements of
sections 15, 25, and 26 of this chapter.
SOURCE: IC 6-3.5-7-13.1; (08)CC100108.347. -->
SECTION 347. IC 6-3.5-7-13.1, AS AMENDED BY P.L.1-2007,
SECTION 66, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 13.1. (a) The fiscal officer of each county,
city, or town for a county in which the county economic development
tax is imposed shall establish an economic development income tax
fund. Except as provided in sections 23, 25, 26, and 27 of this chapter,
the revenue received by a county, city, or town under this chapter shall
be deposited in the unit's economic development income tax fund.
(b) As used in this subsection, "homestead" means a homestead
that is eligible for a standard deduction under IC 6-1.1-12-37.
Except as provided in sections 15, 23, 25, 26, and 27 of this chapter,
revenues from the county economic development income tax may be
used as follows:
(1) By a county, city, or town for economic development projects,
for paying, notwithstanding any other law, under a written
agreement all or a part of the interest owed by a private developer
or user on a loan extended by a financial institution or other
lender to the developer or user if the proceeds of the loan are or
are to be used to finance an economic development project, for
the retirement of bonds under section 14 of this chapter for
economic development projects, for leases under section 21 of
this chapter, or for leases or bonds entered into or issued prior to
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.
(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 (5).
(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
(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 provide a 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 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.
(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 (for property
taxes first due and payable before January 1, 2009) or to
provide a homestead credit for homesteads in the county,
city, or town (for property taxes first due and payable after
December 31, 2008).
(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 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.
(7) For a regional venture capital fund established under section
13.5 of this chapter or a local venture capital fund established
under section 13.6 of this chapter.
(8) This subdivision applies only to a county:
(A) that has a population of more than one hundred ten
thousand (110,000) but less than one hundred fifteen thousand
(115,000); and
(B) in which:
(i) the county fiscal body has adopted an ordinance under
IC 36-7.5-2-3(e) providing that the county is joining the
northwest Indiana regional development authority; and
(ii) the fiscal body of the city described in IC 36-7.5-2-3(e)
has adopted an ordinance under IC 36-7.5-2-3(e) providing
that the city is joining the development authority.
Revenue from the county economic development income tax may
be used by a county or a city described in this subdivision for
making transfers required by IC 36-7.5-4-2. In addition, if the
county economic development income tax rate is increased after
June 30, 2006, in the county, 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. 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 (9).
(9) This subdivision applies only to a county described in
subdivision (8). 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 (8) 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 provide a 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 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.
(c) As used in this section, an economic development project is any
project that:
(1) the county, city, or town determines will:
(A) promote significant opportunities for the gainful
employment of its citizens;
(B) attract a major new business enterprise to the unit; or
(C) retain or expand a significant business enterprise within
the unit; and
(2) involves an expenditure for:
(A) the acquisition of land;
(B) interests in land;
(C) site improvements;
(D) infrastructure improvements;
(E) buildings;
(F) structures;
(G) rehabilitation, renovation, and enlargement of buildings
and structures;
(H) machinery;
(I) equipment;
(J) furnishings;
(K) facilities;
(L) administrative expenses associated with such a project,
including contract payments authorized under subsection
(b)(2)(D);
(M) operating expenses authorized under subsection (b)(2)(E);
or
(N) to the extent not otherwise allowed under this chapter,
substance removal or remedial action in a designated unit;
or any combination of these.
(d) If there are bonds outstanding that have been issued under
section 14 of this chapter or leases in effect under section 21 of this
chapter, a county, city, or town may not expend money from its
economic development income tax fund for a purpose authorized under
subsection (b)(3) in a manner that would adversely affect owners of the
outstanding bonds or payment of any lease rentals due.
SOURCE: IC 6-3.5-7-18; (08)CC100108.348. -->
SECTION 348. IC 6-3.5-7-18 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 18. (a) Except as
otherwise provided in this chapter, all provisions of the adjusted gross
income tax law (IC 6-3) concerning:
(1) definitions;
(2) declarations of estimated tax;
(3) filing of returns;
(4) remittances;
(5) incorporation of the provisions of the Internal Revenue Code;
(6) penalties and interest;
(7) exclusion of military pay credits for withholding; and
(8) exemptions and deductions;
apply to the imposition, collection, and administration of the tax
imposed by this chapter.
(b) The provisions of IC IC 6-3-1-3.5(a)(6), IC 6-3-3-3, IC 6-3-3-5,
and IC 6-3-5-1 do not apply to the tax imposed by this chapter.
(c) Notwithstanding subsections (a) and (b), each employer shall
report to the department the amount of withholdings attributable to
each county. This report shall be submitted to the department:
(1) each time the employer remits to the department the tax
that is withheld; and
(2) annually along with the employer's annual withholding report.
SOURCE: IC 6-3.5-7-23; (08)CC100108.349. -->
SECTION 349. IC 6-3.5-7-23 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 23. (a) This
section applies only to a county having a population of more than
fifty-five thousand (55,000) but less than sixty-five thousand (65,000).
(b) The county council may by ordinance determine that, in order to
promote the development of libraries in the county and thereby
encourage economic development, it is necessary to use economic
development income tax revenue to replace library property taxes in
the county. However, a county council may adopt an ordinance under
this subsection only if all territory in the county is included in a library
district.
(c) If the county council makes a determination under subsection
(b), the county council may designate the county economic
development income tax revenue generated by the tax rate adopted
under section 5 of this chapter, or revenue generated by a portion of the
tax rate, as revenue that will be used to replace public library property
taxes imposed by public libraries in the county. The county council
may not designate for library property tax replacement purposes any
county economic development income tax revenue that is generated by
a tax rate of more than fifteen-hundredths percent (0.15%).
(d) The county treasurer shall establish a library property tax
replacement fund to be used only for the purposes described in this
section. County economic development income tax revenues derived
from the portion of the tax rate designated for property tax replacement
credits under subsection (c) shall be deposited in the library property
tax replacement fund before certified distributions are made under
section 12 of this chapter. 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
(2) the total property taxes that would otherwise be collected by
the public library for the calendar year if the property tax
replacement credit under this section were not in effect.
The department of local government finance shall make any
adjustments necessary to account for the expansion of a library district.
However, a public library is eligible to receive property tax
replacement credits under this section only if it has entered into
reciprocal borrowing agreements with all other public libraries in the
county. If the total amount of county economic development income
tax revenue deposited by the county auditor in the library property tax
replacement fund for a calendar year exceeds the total property tax
liability that would otherwise be imposed for public libraries in the
county for the year, the excess shall remain in the library property tax
replacement fund and shall be used for library property tax replacement
purposes in the following calendar year.
(f) Notwithstanding subsection (e), if a public library did not impose
a property tax levy during the previous calendar year, that public
library is entitled to receive a part of the property tax replacement
credits to be distributed for the calendar year. The amount of property
tax replacement credits the public library is entitled to receive during
the calendar year equals the product of:
(1) the amount of revenue deposited in the library property tax
replacement fund; multiplied by
(2) a fraction. The numerator of the fraction equals the budget of
the public library for that calendar year. The denominator of the
fraction equals the aggregate budgets of public libraries in the
county for that calendar year.
If for a calendar year a public library is allocated a part of the property
tax replacement credits under this subsection, then the amount of
property tax credits distributed to other public libraries in the county
for the calendar year shall be reduced by the amount to be distributed
as property tax replacement credits under this subsection. The
department of local government finance shall make any adjustments
required by this subsection and provide the adjustments to the county
auditor.
(g) The department of local government finance shall inform the
county auditor of the amount of property tax replacement credits that
each public library in the county is entitled to receive under this
section. The county auditor shall certify to each public library the
amount of property tax replacement credits that the public library is
entitled to receive during that calendar year. The county auditor shall
also certify these amounts to the county treasurer.
(h) A public library receiving property tax replacement credits under
this section shall allocate the credits among each fund for which a
distinct property tax levy is imposed. The amount that must be
allocated to each fund equals:
(1) the amount of property tax replacement credits provided to the
public library under this section; multiplied by
(2) the amount determined in STEP THREE of the following
formula:
STEP ONE: Determine the property taxes that would have
been collected for each fund by the public library during the
previous calendar year if the property tax replacement under
this section had not been in effect.
STEP TWO: Determine the sum of the total property taxes that
would have been collected for all funds by the public library
during the previous calendar year if the property tax
replacement under this section had not been in effect.
STEP THREE: Divide the STEP ONE amount by the STEP
TWO amount.
However, if a public library did not impose a property tax levy during
the previous calendar year or did not impose a property tax levy for a
particular fund during the previous calendar year, but the public library
is imposing a property tax levy in the current calendar year or is
imposing a property tax levy for the particular fund in the current
calendar year, the department of local government finance shall adjust
the amount of property tax replacement credits allocated among the
various funds of the public library and shall provide the adjustment to
the county auditor. If a public library receiving property tax
replacement credits under this section does not impose a property tax
levy for a particular fund that is first due and payable in a calendar year
in which the property tax replacement credits are being distributed, the
public library is not required to allocate to that fund a part of the
property tax replacement credits to be distributed to the public library.
Notwithstanding IC 6-1.1-20-1.1(1), a public library that receives
property tax replacement credits under this section is subject to the
procedures for the issuance of bonds set forth in IC 6-1.1-20.
(i) For each public library that receives property tax credits under
this section, the department of local government finance shall certify
to the county auditor the property tax rate applicable to each fund after
the property tax replacement credits are allocated.
(j) A public library shall treat property tax replacement credits
received during a particular calendar year under this section as a part
of the public library's property tax levy for each fund for that same
calendar year for purposes of fixing the public library's budget and for
purposes of the property tax levy limits imposed by IC 6-1.1-18.5.
(k) The property tax replacement credits that are received under this
section do not reduce the total county tax levy that is used to compute
the state property tax replacement credit under IC 6-1.1-21. 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.
SOURCE: IC 6-3.5-7-26; (08)CC100108.350. -->
SECTION 350. IC 6-3.5-7-26, AS AMENDED BY P.L.224-2007,
SECTION 91, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 26. (a) This section
applies only to homestead and property tax replacement credits for
property taxes first due and payable after calendar year 2006.
(b) The following definitions apply throughout this section:
(1) "Adopt" includes amend.
(2) "Adopting entity" means:
(A) the entity that adopts an ordinance under
IC 6-1.1-12-41(f); or
(B) any other entity that may impose a county economic
development income tax under section 5 of this chapter.
(3) "Homestead" refers to tangible property that is eligible for a
homestead credit under IC 6-1.1-20.9 or the standard deduction
under IC 6-1.1-12-37.
(4) "Residential" refers to the following:
(A) Real property, a mobile home, and industrialized housing
that would qualify as a homestead if the taxpayer had filed for
a homestead credit under IC 6-1.1-20.9 or the standard
deduction under IC 6-1.1-12-37.
(B) Real property not described in clause (A) designed to
provide units that are regularly used to rent or otherwise
furnish residential accommodations for periods of thirty (30)
days or more, regardless of whether the tangible property is
subject to assessment under rules of the department of local
government finance that apply to:
(i) residential property; or
(ii) commercial property.
(c) An adopting entity may adopt an ordinance to provide for the use
of the certified distribution described in section 16(c) of this chapter for
the purpose provided in subsection (e). An adopting entity that adopts
an ordinance under this subsection shall use the procedures set forth in
IC 6-3.5-6 concerning the adoption of an ordinance for the imposition
of the county option income tax. An ordinance must be adopted under
this subsection after January 1, 2006, and before June 1, 2006, or, in a
year following 2006, after March 31 but before August 1 of a calendar
year. The ordinance may provide for an additional rate under section
5(p) of this chapter. An ordinance adopted under this subsection:
(1) first applies to the certified distribution described in section
16(c) of this chapter made in the later of the calendar year that
immediately succeeds the calendar year in which the ordinance is
adopted or calendar year 2007; and
(2) must specify that the certified distribution must be used to
provide for one (1) of the following, as determined by the
adopting entity:
(A) Uniformly applied increased homestead credits as
provided in subsection (f).
(B) Uniformly applied increased residential credits as
provided in subsection (g).
(C) Allocated increased homestead credits as provided in
subsection (i).
(D) Allocated increased residential credits as provided in
subsection (j).
An ordinance adopted under this subsection may be combined with an
ordinance adopted under section 25 of this chapter.
(d) If an ordinance is adopted under subsection (c), the percentage
of the certified distribution specified in the ordinance for use for the
purpose provided in subsection (e) shall be:
(1) retained by the county auditor under subsection (k); and
(2) used for the purpose provided in subsection (e) instead of the
purposes specified in the capital improvement plans adopted
under section 15 of this chapter.
(e) If an ordinance is adopted under subsection (c), the adopting
entity shall use the certified distribution described in section 16(c) of
this chapter to:
(1) increase:
(1) (A) if the ordinance grants a credit described in subsection
(c)(2)(A) or (c)(2)(C), the homestead credit allowed in the
county under IC 6-1.1-20.9 for a year; or
(2) (B) if the ordinance grants a credit described in subsection
(c)(2)(B) or (c)(2)(D), the property tax replacement credit
allowed in the county under IC 6-1.1-21-5 for a year for the
residential property;
for property taxes first due and payable before January 1,
2009; or
(2) provide:
(A) if the ordinance grants a credit described in subsection
(c)(2)(A) or (c)(2)(C), a homestead credit for homesteads;
or
(B) if the ordinance grants a credit described in subsection
(c)(2)(B) or (c)(2)(D), a property tax replacement credit for
residential property;
for property taxes first due and payable after December 31,
2008;
to offset the effect on homesteads or residential property, as applicable,
in the county resulting from the statewide deduction for inventory
under IC 6-1.1-12-42
or from the exclusion in 2008 of inventory
from the definition of personal property in IC 6-1.1-1-11. The
amount of
an additional a residential property tax replacement credit
granted under this section may not be considered in computing the
amount of any homestead credit to which the residential property may
be entitled under IC 6-1.1-20.9
(before its repeal) or another law other
than IC 6-1.1-20.6.
(f) If the imposing entity specifies the application of uniform
increased homestead credits under subsection (c)(2)(A), the county
auditor shall, for each calendar year in which
an increased a homestead
credit percentage is authorized under this section, determine:
(1) the amount of the certified distribution that is available to
provide
an increased a homestead credit percentage
under this
section for the year;
(2) the amount of uniformly applied homestead credits for the
year in the county that equals the amount determined under
subdivision (1); and
(3) the
increased percentage of homestead credit
under this
section that equates to the amount of homestead credits
determined under subdivision (2).
(g) If the imposing entity specifies the application of uniform
increased residential credits under subsection (c)(2)(B), the county
auditor shall determine for each calendar year in which an increased a
homestead credit percentage is authorized under this section:
(1) the amount of the certified distribution that is available to
provide an increased a residential property tax replacement credit
percentage for the year;
(2) the amount of uniformly applied residential property tax
replacement credits for the year in the county that equals the
amount determined under subdivision (1); and
(3) the increased percentage of residential property tax
replacement credit under this section that equates to the amount
of residential property tax replacement credits determined under
subdivision (2).
(h) The increased percentage of homestead credit determined by the
county auditor under subsection (f) or the increased percentage of
residential property tax replacement credit determined by the county
auditor under subsection (g) applies uniformly in the county in the
calendar year for which the increased percentage is determined.
(i) If the imposing entity specifies the application of allocated
increased homestead credits under subsection (c)(2)(C), the county
auditor shall, for each calendar year in which an increased a homestead
credit is authorized under this section, determine:
(1) the amount of the certified distribution that is available to
provide an increased a homestead credit under this section for
the year; and
(2) except as provided in subsection (l), an increased a percentage
of homestead credit for each taxing district in the county that
allocates to the taxing district an amount of increased homestead
credits that bears the same proportion to the amount determined
under subdivision (1) that the amount of inventory assessed value
deducted under IC 6-1.1-12-42 in the taxing district for the
immediately preceding year's assessment date in 2006 bears to the
total inventory assessed value deducted under IC 6-1.1-12-42 in
the county for the immediately preceding year's assessment date
in 2006.
(j) If the imposing entity specifies the application of allocated
increased residential property tax replacement credits under subsection
(c)(2)(D), the county auditor shall determine for each calendar year in
which an increased a residential property tax replacement credit is
authorized under this section:
(1) the amount of the certified distribution that is available to
provide an increased a residential property tax replacement credit
under this section for the year; and
(2) except as provided in subsection (l), an increased a percentage
of residential property tax replacement credit for each taxing
district in the county that allocates to the taxing district an amount
of increased residential property tax replacement credits that
bears the same proportion to the amount determined under
subdivision (1) that the amount of inventory assessed value
deducted under IC 6-1.1-12-42 in the taxing district for the
immediately preceding year's assessment date in 2006 bears to the
total inventory assessed value deducted under IC 6-1.1-12-42 in
the county for the immediately preceding year's assessment date
in 2006.
(k) The county auditor shall retain from the payments of the county's
certified distribution an amount equal to the revenue lost, if any, due to
the increase of the homestead credit or residential property tax
replacement credit provided under this section within the county. The
money shall be distributed to the civil taxing units and school
corporations of the county:
(1) as if the money were from property tax collections; and
(2) in such a manner that no civil taxing unit or school
corporation will suffer a net revenue loss because of the
allowance of an increased a homestead credit or residential
property tax replacement credit under this section.
(l) Subject to the approval of the imposing entity, the county auditor
may adjust the increased percentage of:
(1) homestead credit determined under subsection (i)(2) if the
county auditor determines that the adjustment is necessary to
achieve an equitable reduction of property taxes among the
homesteads in the county; or
(2) residential property tax replacement credit determined under
subsection (j)(2) if the county auditor determines that the
adjustment is necessary to achieve an equitable reduction of
property taxes among the residential property in the county.
SOURCE: IC 6-5.5-8-2; (08)CC100108.351. -->
SECTION 351. IC 6-5.5-8-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 2. (a) On or
before February 1, May 1, August 1, and December 1 of each year the
auditor of state shall transfer to each county auditor for distribution to
the taxing units (as defined in IC 6-1.1-1-21) in the county, an amount
equal to one-fourth (1/4) of the sum of the guaranteed amounts for all
the taxing units of the county. On or before August 1 of each year the
auditor of state shall transfer to each county auditor the supplemental
distribution for the county for the year.
(b) For purposes of determining distributions under subsection (c),
the department of local government finance shall determine a state
welfare allocation
and tuition support allocation for each county
calculated as follows:
(1)
For 2000 and each year thereafter, The state welfare allocation
for each county equals the greater of zero (0) or the amount
determined under the following formula:
STEP ONE: For 1997, 1998, and 1999, determine the result
of:
(A) (i) the amounts appropriated by the county in the year
for the county's county welfare fund and county welfare
administration fund; divided by
(B) (ii) the amounts appropriated by all the taxing units in
the county in the year.
STEP TWO: Determine the sum of the results determined in
STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise be
distributed to
all the taxing units in the county under
subsection
(b) (c) without regard to this subdivision.
STEP FIVE: Determine the result of:
(A) (i) the STEP FOUR amount; multiplied by
(B) (ii) the STEP THREE result.
STEP SIX: For 2006, 2007, and 2008, determine the result
of:
(i) the tax rate imposed by the county in the year for the
county's county medical assistance to wards fund, family
and children's fund, children's psychiatric residential
treatment services fund, county hospital care for the
indigent fund, and children with special health care
needs county fund, plus, in the case of Marion County,
the tax rate imposed by the health and hospital
corporation that was necessary to raise thirty-five
million dollars ($35,000,000) from all taxing districts in
the county; divided by
(ii) the aggregate tax rate imposed by the county unit in
the year plus, in the case of Marion County, the
aggregate tax rate imposed by the health and hospital
corporation in the year.
STEP SEVEN: Determine the sum of the STEP SIX
amounts.
STEP EIGHT: Divide the STEP SEVEN result by three
(3).
STEP NINE: Determine the amount that would otherwise
be distributed to the county under subsection (c) without
regard to this subdivision.
STEP TEN: Determine the result of:
(i) the STEP EIGHT amount; multiplied by
(ii) the STEP NINE result.
STEP ELEVEN: Determine the sum of the STEP FIVE
amount and the STEP TEN amount.
(2) The tuition support allocation for each school corporation
equals the greater of zero (0) or the amount determined under
the following formula:
STEP ONE: For 2006, 2007, and 2008, determine the result
of:
(i) the tax rate imposed by the school corporation in the
year for the tuition support levy under IC 6-1.1-19-1.5
(repealed) or IC 20-45-3-11 (repealed) for the school
corporation's general fund plus the tax rate imposed by
the school corporation for the school corporation's
special education preschool fund; divided by
(ii) the aggregate tax rate imposed by the school
corporation in the year.
STEP TWO: Determine the sum of the results determined
under STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise
be distributed to the school corporation under subsection
(c) without regard to this subdivision.
STEP FIVE: Determine the result of:
(i) the STEP FOUR amount; multiplied by
(ii) the STEP THREE result.
(2) (3) The state welfare allocation and tuition support
allocation shall be deducted from the distributions otherwise
payable under subsection (c) to the county taxing unit that is a
county and school corporations in the county and shall be
deposited in a special account within the state general fund, as
directed by the budget agency.
(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 calculated for the county's county welfare fund and
county welfare administration fund for 2000 but were not
imposed because of the repeal of IC 12-19-3 and IC 12-19-4;
and
(B) would have been attributable to the personal property of
banks, exclusive of the property taxes attributable to personal
property leased by banks as the lessor where the possession of
the personal property is transferred to the lessee.
(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 and tuition support
allocations under subsection (a), (b), 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:
(A) the amount received under IC 6-5-10 (repealed) and
IC 6-5-11 (repealed) in 1989 by all taxing units in the county;
divided by
(B) the sum of the amounts received under IC 6-5-10
(repealed) and IC 6-5-11 (repealed) in 1989 by all taxing units
in all counties.
STEP THREE: Determine the product of:
(A) the amount determined in STEP ONE; multiplied by
(B) the amount determined in STEP TWO.
STEP FOUR: Determine the greater of zero (0) or the difference
between:
(A) the amount of supplemental distribution determined in
STEP THREE for the county; minus
(B) the amount of refunds granted under IC 6-5-10-7
(repealed) that have yet to be reimbursed to the state by the
county treasurer under IC 6-5-10-13 (repealed).
For the supplemental distribution made on or before August 1 of each
year, the department shall adjust the amount of each county's
supplemental distribution to reflect the actual taxes paid under this
article for the preceding year.
(e) Except as provided in subsection subsections (g) and (h), the
amount of the supplemental distribution for each taxing unit shall be
determined using the following formula:
STEP ONE: Determine the quotient of:
(A) the amount received by the taxing unit under IC 6-5-10
(repealed) and IC 6-5-11 (repealed) in 1989; divided by
(B) the sum of the amounts used in STEP ONE (A) for all
taxing units located in the county.
STEP TWO: Determine the product of:
(A) the amount determined in STEP ONE; multiplied by
(B) the supplemental distribution for the county, as determined
in subsection (d), STEP FOUR.
(f) The county auditor shall distribute the guaranteed and
supplemental distributions received under subsection (a) to the taxing
units in the county at the same time that the county auditor makes the
semiannual distribution of real property taxes to the taxing units.
(g) The amount of a supplemental distribution paid to a taxing unit
that is a county shall be reduced by an amount equal to:
(1) the amount the county would receive under subsection (e)
without regard to this subsection minus
(2) (1) an amount equal to:
(A) the amount under subdivision (1) the county would
receive under subsection (e) without regard to this
subsection; multiplied by
(B) the result of the following:
(i) Determine the amounts appropriated by the county in
1997, 1998, and 1999 from for the county's county welfare
fund and county welfare administration fund, divided by the
total amounts appropriated by all the taxing units in the
county in the year.
(ii) Divide the amount determined in item (i) by three (3);
plus
(2) the amount the county would receive under subsection (e)
without regard to this subsection multiplied by the result
determined under the following formula:
(A) Determine the result of:
(i) the tax rate imposed by the county in 2006, 2007, and
2008 for the county's county medical assistance to wards
fund, family and children's fund, children's psychiatric
residential treatment services fund, county hospital care
for the indigent fund, children with special health care
needs county fund, plus, in the case of Marion County,
the tax rate imposed by the health and hospital
corporation that was necessary to raise thirty-five
million dollars ($35,000,000) from all taxing districts in
the county; divided by
(ii) the aggregate tax rate imposed by the county in the
year plus, in the case of Marion County, the aggregate
tax rate imposed by the health and hospital corporation
in the year.
(B) Divide the clause (A) amount by three (3).
(h) The amount of a supplemental distribution paid to a school
corporation shall be reduced by an amount equal to:
(1) the amount the school corporation would receive under
subsection (e) without regard to this subsection; minus
(2) an amount equal to:
(A) the amount described in subdivision (1); multiplied by
(B) the result of the following formula:
(i) Determine the tax rate imposed by the school
corporation in 2006, 2007, and 2008 for the tuition
support levy under IC 6-1.1-19-1.5 (repealed) or
IC 20-45-3-11 (repealed) for the school corporation's
general fund plus the tax rate imposed by the school
corporation for the school corporation's special
education preschool fund, divided by the aggregate tax
rate imposed by the school corporation in the year.
(ii) Divide the item (i) amount by three (3).
(i) The amounts deducted under subsections (g) and (h) shall be
deposited in a state fund, as directed by the budget agency.
SOURCE: IC 6-6-5-2; (08)CC100108.352. -->
SECTION 352. IC 6-6-5-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 2. (a) There is imposed an annual license excise tax upon vehicles,
which tax shall be in lieu of the ad valorem property tax levied for state
or local purposes, but in addition to any registration fees imposed on
such vehicles.
(b) The tax imposed by this chapter is a listed tax and subject to the
provisions of IC 6-8.1.
(c) No vehicle, as defined in section 1 of this chapter,
excepting
vehicles in the inventory of vehicles held for sale by a manufacturer,
distributor or dealer in the course of business, shall be assessed as
personal property for the purpose of the assessment and levy of
personal property taxes or shall be subject to ad valorem taxes whether
or not such vehicle is in fact registered pursuant to the motor vehicle
registration laws. No person shall be required to give proof of the
payment of ad valorem property taxes as a condition to the registration
of any vehicle that is subject to the tax imposed by this chapter.
SOURCE: IC 6-6-5-10; (08)CC100108.353. -->
SECTION 353. IC 6-6-5-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 10. (a) The
bureau shall establish procedures necessary for the collection of the tax
imposed by this chapter and for the proper accounting for the same.
The necessary forms and records shall be subject to approval by the
state board of accounts.
(b) The county treasurer, upon receiving the excise tax collections,
shall receipt such collections into a separate account for settlement
thereof at the same time as property taxes are accounted for and settled
in June and December of each year, with the right and duty of the
treasurer and auditor to make advances prior to the time of final
settlement of such property taxes in the same manner as provided in
IC 5-13-6-3.
(c)
As used in this subsection, "taxing district" has the meaning
set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth
in IC 6-1.1-1-21, and "tuition support levy" refers to a school
corporation's tuition support property tax levy under
IC 20-45-3-11 (repealed) for the school corporation's general fund.
The county auditor shall determine the total amount of excise taxes
collected for each taxing
unit district in the county and the amount so
collected (and the distributions received under section 9.5 of this
chapter) shall be apportioned and distributed among the respective
funds of
each the taxing
unit units in the same manner and at the same
time as property taxes are apportioned and distributed. However, for
purposes of determining distributions under this section for
2000 2009
and each year thereafter,
the state welfare allocation for each county
equals the greater of zero (0) or the amount determined under STEP
FIVE of the following STEPS:
STEP ONE: For 1997, 1998, and 1999, determine the result of:
(i) the amounts appropriated by the county in the year from the
county's county welfare fund and county welfare
administration fund; divided by
(ii) the total amounts appropriated by all the taxing units in the
county in the year.
STEP TWO: Determine the sum of the results determined in
STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise be
distributed to all the taxing units in the county under this
subsection without regard to this subdivision.
STEP FIVE: Determine the result of:
(i) the STEP FOUR amount; multiplied by
(ii) the STEP THREE result.
The a state welfare
and tuition support allocation shall be deducted
from the total amount available for apportionment and distribution to
taxing units under this section before any apportionment and
distribution is made. The county auditor shall remit the state welfare
and tuition support allocation to the treasurer of state for deposit,
in
a special account within the state general fund. as directed by the
budget agency. The amount of the state welfare and tuition support
allocation for a county for a particular year is equal to the result
determined under STEP FOUR of the following formula:
STEP ONE: Determine the result of the following:
(A) Separately for 1997, 1998, and 1999 for each taxing
district in the county, determine the result of:
(i) the amount appropriated in the year by the county
from the county's county welfare fund and county
welfare administration fund; divided by
(ii) the total amounts appropriated by all taxing units in
the county for the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for
distribution to taxing units in the taxing district;
multiplied by
(ii) the clause (C) amount.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tax rate imposed in the taxing district for the
county's county medical assistance to wards fund, family
and children's fund, children's psychiatric residential
treatment services fund, county hospital care for the
indigent fund, children with special health care needs
county fund, plus, in the case of Marion County, the tax
rate imposed by the health and hospital corporation that
was necessary to raise thirty-five million dollars
($35,000,000) from all taxing districts in the county;
divided by
(ii) the aggregate tax rate imposed in the taxing district
for the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for
distribution to taxing units in the taxing district after
subtracting the STEP ONE (D) amount for the same
taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP THREE: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxing
district plus the tax rate imposed by the school
corporation for the school corporation's special
education preschool fund in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district
for the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for
distribution to taxing units in the taxing district after
subtracting the STEP ONE (D) amount for the same
taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP FOUR: Determine the sum of the STEP ONE, STEP
TWO, and STEP THREE amounts for the county.
If the boundaries of a taxing district change after the years for
which a ratio is calculated under STEP ONE, STEP TWO, or
STEP THREE, the budget agency shall establish a ratio for the
new taxing district that reflects the tax rates imposed in the
predecessor taxing districts.
(d) Such determination shall be made from copies of vehicle
registration forms furnished by the bureau of motor vehicles. Prior to
such determination, the county assessor of each county shall, from
copies of registration forms, cause information pertaining to legal
residence of persons owning taxable vehicles to be verified from the
assessor's records, to the extent such verification can be so made. The
assessor shall further identify and verify from the assessor's records the
several taxing units within which such persons reside.
(e) Such verifications shall be done by not later than thirty (30) days
after receipt of vehicle registration forms by the county assessor, and
the assessor shall certify such information to the county auditor for the
auditor's use as soon as it is checked and completed.
SOURCE: IC 6-6-5.5-20; (08)CC100108.354. -->
SECTION 354. IC 6-6-5.5-20 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 20. (a) On or
before May 1,
subject to subsections (c) and (d), the auditor of state
shall distribute to each county auditor an amount equal to fifty percent
(50%) of the total base revenue to be distributed to all taxing units in
the county for that year.
(b) On or before December 1,
subject to subsections (c) and (d),
the auditor of state shall distribute to each county auditor an amount
equal to the greater of the following:
(1) Fifty percent (50%) of the total base revenue to be distributed
to all taxing units in the county for that year.
(2) The product of the county's distribution percentage multiplied
by the total commercial vehicle excise tax revenue deposited in
the commercial vehicle excise tax fund.
(c) Before distributing the amounts under subsections (a) and
(b), the auditor of state shall deduct for a county unit an amount
for deposit in a state fund, as directed by the budget agency, equal
to the result determined under STEP FIVE of the following
formula:
STEP ONE: Separately for 2006, 2007, and 2008, determine
the result of:
(A) the tax rate imposed by the county in the year for the
county's county medical assistance to wards fund, family
and children's fund, children's psychiatric residential
treatment services fund, county hospital care for the
indigent fund, children with special health care needs
county fund, plus, in the case of Marion County, the tax
rate imposed by the health and hospital corporation that
was necessary to raise thirty-five million dollars
($35,000,000) from all taxing districts in the county;
divided by
(B) the aggregate tax rate imposed by the county unit and,
in the case of Marion County, the health and hospital
corporation in the year.
STEP TWO: Determine the sum of the STEP ONE amounts.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise be
distributed to the county under subsection (a) or (b), as
appropriate, without regard to this subsection.
STEP FIVE: Determine the result of:
(A) the STEP THREE amount; multiplied by
(B) the STEP FOUR result.
(d) Before distributing the amounts under subsections (a) and
(b), the auditor of state shall deduct for a school corporation an
amount for deposit in a state fund, as directed by the budget
agency, equal to the result determined under STEP FIVE of the
following formula:
STEP ONE: Separately for 2006, 2007, and 2008, determine
the result of:
(A) the tax rate imposed by the school corporation in the
year for the tuition support levy under IC 6-1.1-19-1.5
(repealed) or IC 20-45-3-11 (repealed) for the school
corporation's general fund plus the tax rate imposed by the
school corporation for the school corporation's special
education preschool fund; divided by
(B) the aggregate tax rate imposed by the school
corporation in the year.
STEP TWO: Determine the sum of the results determined
under STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount of commercial vehicle
excise tax that would otherwise be distributed to the school
corporation under subsection (a) or (b), as appropriate,
without regard to this subsection.
STEP FIVE: Determine the result of:
(A) the STEP FOUR amount; multiplied by
(B) the STEP THREE result.
(c) (e) Upon receipt, the county auditor shall distribute to the taxing
units an amount equal to the product of the taxing unit's distribution
percentage multiplied by the total distributed to the county under this
section. The amount determined shall be apportioned and distributed
among the respective funds of each taxing unit in the same manner and
at the same time as property taxes are apportioned and distributed.
(d) (f) In the event that sufficient funds are not available in the
commercial vehicle excise tax fund for the distributions required by
subsection (a) and subsection (b)(1), the auditor of state shall transfer
funds from the commercial vehicle excise tax reserve fund.
(e) (g) The auditor of state shall, not later than July 1 of each year,
furnish to each county auditor an estimate of the amounts to be
distributed to the counties under this section during the next calendar
year. Before August 1, each county auditor shall furnish to the proper
officer of each taxing unit of the county an estimate of the amounts to
be distributed to the taxing units under this section during the next
calendar year and the budget of each taxing unit shall show the
estimated amounts to be received for each fund for which a property
tax is proposed to be levied.
SOURCE: IC 6-6-6.5-21; (08)CC100108.355. -->
SECTION 355. IC 6-6-6.5-21 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 21. (a) The
department shall allocate each aircraft excise tax payment collected by
it to the county in which the aircraft is usually located when not in
operation or to the aircraft owner's county of residence if based out of
state. The department shall distribute to each county treasurer on a
quarterly basis the aircraft excise taxes which were collected by the
department during the preceding three (3) months and which the
department has allocated to that county. The distribution shall be made
on or before the fifteenth of the month following each quarter and the
first distribution each year shall be made in April.
(b) Concurrently with making a distribution of aircraft excise taxes,
the department shall send an aircraft excise tax report to the county
treasurer and the county auditor. The department shall prepare the
report on the form prescribed by the state board of accounts. The
aircraft excise tax report must include aircraft identification, owner
information, and excise tax payment, and must indicate the county
where the aircraft is normally kept when not in operation. The
department shall, in the manner prescribed by the state board of
accounts, maintain records concerning the aircraft excise taxes
received and distributed by it.
(c) Except as provided in section 21.5 of this chapter, each county
treasurer shall deposit money received by him under this chapter in a
separate fund to be known as the "aircraft excise tax fund". The money
in the aircraft excise tax fund shall be distributed to the taxing units of
the county in the manner prescribed in subsection (d).
(d)
As used in this subsection, "taxing district" has the meaning
set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth
in IC 6-1.1-1-21, and "tuition support levy" refers to a school
corporation's tuition support property tax levy under
IC 20-45-3-11 (repealed) for the school corporation's general fund.
In order to distribute the money in the county aircraft excise tax fund
to the taxing units of the county, the county auditor shall first allocate
the money in the fund among the taxing districts of the county. In
making these allocations, the county auditor shall allocate to a taxing
district the excise taxes collected with respect to aircraft usually
located in the taxing district when not in operation. Subject to this
subsection, the money allocated to a taxing district shall be
apportioned and distributed among the taxing units of that taxing
district in the same manner and at the same time that the property taxes
are apportioned and distributed. For purposes of determining the
distribution for a year under this section for a taxing unit, a state
welfare and tuition support allocation shall be deducted from the
total amount available for apportionment and distribution to
taxing units under this section before any apportionment and
distribution is made. The county auditor shall remit the state
welfare and tuition support allocation to the treasurer of state for
deposit as directed by the budget agency. The amount of the state
welfare and tuition support allocation for a county for a particular
year is equal to the result determined under STEP THREE of the
following formula:
STEP ONE: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tax rate imposed in the taxing district for the
county's county medical assistance to wards fund, family
and children's fund, children's psychiatric residential
treatment services fund, county hospital care for the
indigent fund, children with special health care needs
county fund, plus, in the case of Marion County, the tax
rate imposed by the health and hospital corporation that
was necessary to raise thirty-five million dollars
($35,000,000) from all taxing districts in the county;
divided by
(ii) the aggregate tax rate imposed in the taxing district
for the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for
distribution to taxing units in the taxing district;
multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxing
district plus the tax rate imposed by the school
corporation for the school corporation's special
education preschool fund in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district
for the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for
distribution to taxing units in the taxing district;
multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP THREE: Determine the sum of the STEP ONE and
STEP TWO amounts for the county.
If the boundaries of a taxing district change after the years for
which a ratio is calculated under STEP ONE or STEP TWO, the
budget agency shall establish a ratio for the new taxing district that
reflects the tax rates imposed in the predecessor taxing districts.
(e) Within thirty (30) days following the receipt of excise taxes from
the department, the county treasurer shall file a report with the county
auditor concerning the aircraft excise taxes collected by the county
treasurer. The county treasurer shall file the report on the form
prescribed by the state board of accounts. The county treasurer shall,
in the manner and at the times prescribed in IC 6-1.1-27, make a
settlement with the county auditor for the aircraft excise taxes collected
by the county treasurer. The county treasurer shall, in the manner
prescribed by the state board of accounts, maintain records concerning
the aircraft excise taxes received and distributed by him.
SOURCE: IC 6-6-11-9; (08)CC100108.356. -->
SECTION 356. IC 6-6-11-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 9. A boat is exempt from the boat excise tax imposed for a year if
the boat is:
(1) owned by the United States;
(2) owned by the state or one (1) of its political subdivisions (as
defined in IC 36-1-2-13);
(3) owned by an organization exempt from federal income
taxation under 501(c)(3) of the Internal Revenue Code;
(4) a human powered vessel, as determined by the department of
natural resources;
(5) held by a boat manufacturer, distributor, or dealer for sale in
the ordinary course of business; and subject to assessment under
IC 6-1.1;
(6) used by a person for the production of income and subject to
assessment under IC 6-1.1;
(7) stored in Indiana for less than twenty-two (22) consecutive
days and not operated, used, or docked in Indiana;
(8) registered outside Indiana and operated, used, or docked in
Indiana for a combined total of less than twenty-two (22)
consecutive days during the boating year; or
(9) subject to the commercial vessel tonnage tax under IC 6-6-6.
SOURCE: IC 6-6-11-31; (08)CC100108.357. -->
SECTION 357. IC 6-6-11-31 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 31. (a) A boat
excise tax fund is established in each county. Each county treasurer
shall deposit in the fund the taxes received under this chapter.
(b) As used in this subsection, "taxing district" has the meaning
set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth
in IC 6-1.1-1-21, and "tuition support levy" refers to a school
corporation's tuition support property tax levy under
IC 20-45-3-11 (repealed) for the school corporation's general fund.
The excise tax money in the county boat excise tax fund shall be
distributed to the taxing units of the county. The county auditor shall
allocate the money in the fund among the taxing units districts of the
county based on the tax situs of each boat. Subject to this subsection,
the money allocated to the taxing units shall be apportioned and
distributed among the funds of the taxing units in the same manner and
at the same time that property taxes are apportioned and distributed.
For purposes of determining the distribution for a year under this
section for a taxing unit, a state welfare and tuition support
allocation shall be deducted from the total amount available for
apportionment and distribution to taxing units under this section
before any apportionment and distribution is made. The county
auditor shall remit the state welfare and tuition support allocation
to the treasurer of state for deposit as directed by the budget
agency. The amount of the state welfare and tuition support
allocation for a county for a particular year is equal to the result
determined under STEP THREE of the following formula:
STEP ONE: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tax rate imposed in the taxing district for the
county's county medical assistance to wards fund, family
and children's fund, children's psychiatric residential
treatment services fund, county hospital care for the
indigent fund, children with special health care needs
county fund, plus, in the case of Marion County, the tax
rate imposed by the health and hospital corporation that
was necessary to raise thirty-five million dollars
($35,000,000) from all taxing districts in the county;
divided by
(ii) the aggregate tax rate imposed in the taxing district
for the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for
distribution to taxing units in the taxing district;
multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxing
district plus the tax rate imposed by the school
corporation for the school corporation's special
education preschool fund in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district
for the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for
distribution to taxing units in the taxing district;
multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP THREE: Determine the sum of the STEP ONE and
STEP TWO amounts for the county.
If the boundaries of a taxing district change after the years for
which a ratio is calculated under STEP ONE or STEP TWO, the
budget agency shall establish a ratio for the new taxing district that
reflects the tax rates imposed in the predecessor taxing districts.
SOURCE: IC 6-8.1-1-1; (08)CC100108.358. -->
SECTION 358. IC 6-8.1-1-1, AS AMENDED BY P.L.233-2007,
SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 1. "Listed taxes" or "taxes" includes only the
pari-mutuel taxes (IC 4-31-9-3 through IC 4-31-9-5); the riverboat
admissions tax (IC 4-33-12); the riverboat wagering tax (IC 4-33-13);
the slot machine wagering tax (IC 4-35-8); the gross income tax
(IC 6-2.1) (repealed); the utility receipts and utility services use taxes
(IC 6-2.3); the state gross retail and use taxes (IC 6-2.5); the adjusted
gross income tax (IC 6-3); the supplemental net income tax (IC 6-3-8)
(repealed); the county adjusted gross income tax (IC 6-3.5-1.1); the
county option income tax (IC 6-3.5-6); the county economic
development income tax (IC 6-3.5-7);
the municipal option income tax
(IC 6-3.5-8); the auto rental excise tax (IC 6-6-9); the financial
institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the alternative
fuel permit fee (IC 6-6-2.1); the special fuel tax (IC 6-6-2.5); the motor
carrier fuel tax (IC 6-6-4.1); a motor fuel tax collected under a
reciprocal agreement under IC 6-8.1-3; the motor vehicle excise tax
(IC 6-6-5); the commercial vehicle excise tax (IC 6-6-5.5); the
hazardous waste disposal tax (IC 6-6-6.6); the cigarette tax (IC 6-7-1);
the beer excise tax (IC 7.1-4-2); the liquor excise tax (IC 7.1-4-3); the
wine excise tax (IC 7.1-4-4); the hard cider excise tax (IC 7.1-4-4.5);
the malt excise tax (IC 7.1-4-5); the petroleum severance tax (IC
6-8-1); the various innkeeper's taxes (IC 6-9); the various food and
beverage taxes (IC 6-9); the county admissions tax (IC 6-9-13 and
IC 6-9-28); the oil inspection fee (IC 16-44-2); the emergency and
hazardous chemical inventory form fee (IC 6-6-10); the penalties
assessed for oversize vehicles (IC 9-20-3 and IC 9-30); the fees and
penalties assessed for overweight vehicles (IC 9-20-4 and IC 9-30); the
underground storage tank fee (IC 13-23); the solid waste management
fee (IC 13-20-22); and any other tax or fee that the department is
required to collect or administer.
SOURCE: IC 6-8.1-7-1; (08)CC100108.359. -->
SECTION 359. IC 6-8.1-7-1, AS AMENDED BY P.L.219-2007,
SECTION 92, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) This subsection does not apply to the
disclosure of information concerning a conviction on a tax evasion
charge. Unless in accordance with a judicial order or as otherwise
provided in this chapter, the department, its employees, former
employees, counsel, agents, or any other person may not divulge the
amount of tax paid by any taxpayer, terms of a settlement agreement
executed between a taxpayer and the department, investigation records,
investigation reports, or any other information disclosed by the reports
filed under the provisions of the law relating to any of the listed taxes,
including required information derived from a federal return, except to:
(1) members and employees of the department;
(2) the governor;
(3) the attorney general or any other legal representative of the
state in any action in respect to the amount of tax due under the
provisions of the law relating to any of the listed taxes; or
(4) any authorized officers of the United States;
when it is agreed that the information is to be confidential and to be
used solely for official purposes.
(b) The information described in subsection (a) may be revealed
upon the receipt of a certified request of any designated officer of the
state tax department of any other state, district, territory, or possession
of the United States when:
(1) the state, district, territory, or possession permits the exchange
of like information with the taxing officials of the state; and
(2) it is agreed that the information is to be confidential and to be
used solely for tax collection purposes.
(c) The information described in subsection (a) relating to a person
on public welfare or a person who has made application for public
welfare may be revealed to the director of the division of family
resources, and to any director of a
county local office of
family and
children the division of family resources located in Indiana, upon
receipt of a written request from either director for the information. The
information shall be treated as confidential by the directors. In addition,
the information described in subsection (a) relating to a person who has
been designated as an absent parent by the state Title IV-D agency
shall be made available to the state Title IV-D agency upon request.
The information shall be subject to the information safeguarding
provisions of the state and federal Title IV-D programs.
(d) The name, address, Social Security number, and place of
employment relating to any individual who is delinquent in paying
educational loans owed to a postsecondary educational institution may
be revealed to that institution if it provides proof to the department that
the individual is delinquent in paying for educational loans. This
information shall be provided free of charge to approved postsecondary
educational institutions (as defined by IC 21-7-13-6(a)). The
department shall establish fees that all other institutions must pay to the
department to obtain information under this subsection. However, these
fees may not exceed the department's administrative costs in providing
the information to the institution.
(e) The information described in subsection (a) relating to reports
submitted under IC 6-6-1.1-502 concerning the number of gallons of
gasoline sold by a distributor and IC 6-6-2.5 concerning the number of
gallons of special fuel sold by a supplier and the number of gallons of
special fuel exported by a licensed exporter or imported by a licensed
transporter may be released by the commissioner upon receipt of a
written request for the information.
(f) The information described in subsection (a) may be revealed
upon the receipt of a written request from the administrative head of a
state agency of Indiana when:
(1) the state agency shows an official need for the information;
and
(2) the administrative head of the state agency agrees that any
information released will be kept confidential and will be used
solely for official purposes.
SOURCE: IC 7.1-5-10-13; (08)CC100108.360. -->
SECTION 360. IC 7.1-5-10-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 13. A permittee
who holds a permit to sell at retail shall not cash a check issued by the
county local office of family and children the division of family
resources or by a charitable organization if any part of the proceeds of
the check are to be used to purchase an alcoholic beverage.
SOURCE: IC 8-6-3-1; (08)CC100108.361. -->
SECTION 361. IC 8-6-3-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 1. (a) Whenever
the separation of grades at the intersection of a railroad or railroads (as
defined in IC 8-3-1-2) and a public street or highway is constructed, the
railroad or railroads shall pay five (5) percent of the cost of the grade
separation as provided in this chapter.
(b) This chapter shall apply to an existing crossing, a new crossing,
or the reconstruction of an existing grade separation.
(c) If more than one (1) railroad (as defined in IC 8-3-1-2) is
involved in a separation, the railroads involved shall divide the amount
to be paid by the railroads by agreement between the railroads. If the
railroads fail to agree, the circuit court of the county in which the
crossing is located shall have jurisdiction, upon the application of a
party, to determine the division of the amount to be paid by the
railroads. The decision of the court is final, unless one (1) or more
parties deeming themselves aggrieved by the decision of the court shall
appeal therefrom to the court of appeals of Indiana within thirty (30)
days, or within additional time not exceeding ninety (90) days, as may
be granted by the circuit court. The appeal shall be taken in
substantially the same manner as an appeal in a civil case from the
circuit court.
(d) If a grade separation shall involve a state highway that is a part
of the state highway system of Indiana, or a street or highway selected
by the Indiana department of transportation as a route of a highway in
the state highway system, the state, out of the funds of the Indiana
department of transportation or funds appropriated for the use of the
Indiana department of transportation, shall pay ninety-five percent
(95%) of the cost of the grade separation.
(e) Before the Indiana department of transportation shall proceed
with a grade separation within a city or town, the Indiana department
of transportation shall first obtain the consent of the city, by a
resolution adopted by the board or officials of the city having
jurisdiction over improvement of the streets of the city, and any
material modification of the plans upon which the consent was granted
shall first be approved by the city by a similar resolution.
(f) If such grade separation is on a highway or street not a part of the
highways under the jurisdiction of the Indiana department of
transportation, or a part of a route selected by it, but is within any city
or town of the state, the city or town shall pay one-half (1/2) of
ninety-five percent (95%) of the total of such cost and the county in
which the crossing is located shall be liable for and pay one-half (1/2)
of the ninety-five percent (95%).
(g) If a grade separation that involves a state highway that is a part
of the state highway system of Indiana, or a street or highway selected
by the Indiana department of transportation as a route of a highway in
the state highway system, necessitates the grade separation on other
highways or streets, not a part of the highways under the jurisdiction of
the Indiana department of transportation but within any city of the state
of Indiana, then of the total cost of the grade separation on a highway
or street not under the jurisdiction of the Indiana department of
transportation but necessitated by the grade separation involving a
highway or street which is a part of the state highway system, the city
shall pay one-fourth (1/4) of ninety-five percent (95%) and the county
in which the crossing is located shall be liable for and pay one-fourth
(1/4) of the ninety-five percent (95%) of the total of the costs and the
state out of the funds of the Indiana department of transportation or
funds appropriated for the use of the Indiana department of
transportation, shall be liable for and pay one-half (1/2) of the
remaining portion.
(h) If a crossing is not within any city or town and does not involve
a highway under the jurisdiction of the Indiana department of
transportation, then the county in which the crossing is located shall
pay the ninety-five percent (95%) of the total cost which is not paid by
the railroad or railroads.
(i) The division of the cost of grade separation applies when the
grade separation replaces and eliminates an existing grade crossing at
which active warning devices are in place or ordered to be installed by
a state regulatory agency, but when the grade separation does not
replace nor eliminate an existing grade crossing the state, county or
municipality, as the case may be, shall bear and pay one hundred
percent (100%) of the cost of the grade separation.
(j) In estimating and computing the cost of the grade separation,
there shall be considered as a part of costs all expenses reasonably
necessary for preliminary engineering, rights-of-way and all work
required to comply with the plans and specifications for the work,
including all changes in the highway and the grade thereof and the
approaches to the grade separation, as well as all changes in the
roadbed, grade, rails, ties, bridges, buildings, and other structural
changes in a railroad as may be necessary to effect the grade separation
and to restore the railroad facilities aforesaid to substantially the same
condition as before the separation.
(k) The required railroad share of the cost shall be based on the
costs for preliminary engineering, right-of-way, and construction within
the limits described below:
(1) Where a grade crossing is eliminated by grade separation, the
structure and approaches for the number of lanes on the existing
highway and in accordance with the current design standards of
the governmental entity having jurisdiction over the highway
involved.
(2) Where another facility, such as a highway or waterway,
requiring a bridge structure is located within the limits of a grade
separation project, the estimated cost of a theoretical structure and
approaches as described under subdivision (1) to eliminate the
railroad-highway grade crossing without considering the presence
of the waterway or other highway.
(3) Where a grade crossing is eliminated by railroad or highway
relocation, the actual cost of the relocation project, or the
estimated cost of a structure and approaches as described under
subdivision (1), whichever is less.
(l) If the Indiana department of transportation or any city, town, or
county is unable to reach an agreement with a railroad company after
determining that construction or reconstruction of a grade separation,
which replaces or eliminates the need for a grade crossing, is necessary
to protect travelers on the roads and streets of the state, the appropriate
unit or combination of units of government shall give a written notice
of its intention to proceed with the construction or reconstruction of a
grade separation to the superintendent or regional engineer of the
railroad company. The notice of intention shall be made by the
adoption of a resolution stating the need for the grade separation. If,
after thirty (30) days, the railroad has not agreed to a division of
inspections, plans and specifications, the number and type of jobs to be
completed by each agency, a division of costs, and other necessary
conditions, the Indiana department of transportation, city, town, or
county may proceed with the grade separation exercising any and all of
its powers to construct or reconstruct a bridge and, notwithstanding
other provisions of this chapter, may pay for up to one hundred percent
(100%) of the cost of the project. If the railroad is unable, for good
cause, to pay the share of the cost required by this section, the city,
town, or county may certify the amount owed by the railroad to the
county auditor who shall prepare a special tax duplicate to be collected
and settled for by the county treasurer in the same manner and at the
same time as property taxes are collected. except that such tax
assessment shall not authorize a payment or credit from the property
tax replacement fund created by IC 6-1.1-21. However, before the
Indiana department of transportation, city, town, or county undertakes
to do the work themselves they shall notify an agent of the railroad as
to the time and place of the work.
SOURCE: IC 8-14-9-12; (08)CC100108.362. -->
SECTION 362. IC 8-14-9-12, AS AMENDED BY P.L.219-2007,
SECTION 93, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 12. All bonds and interest on bonds issued under
this chapter are exempt from taxation as provided under IC 6-8-5-1. All
general laws relating to:
(1) the filing of a petition requesting the issuance of bonds;
(2) the right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds, in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds, in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a);
(3) the appropriation of the proceeds of the bonds and the
approval of the appropriation by the department of local
government finance; and
(4) the sale of bonds at public sale for not less than par value;
are applicable to proceedings under this chapter.
SOURCE: IC 8-18-21-13; (08)CC100108.363. -->
SECTION 363. IC 8-18-21-13, AS AMENDED BY P.L.224-2007,
SECTION 96, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 13. The annual operating budget of a toll road
authority is subject to:
(1) review by the county board of tax adjustment; (before January
1, 2009) or the county board of tax and capital projects review
(after December 31, 2008) and then
(2) review by the department of local government finance;
as in the case of other political subdivisions.
SOURCE: IC 8-22-3-16; (08)CC100108.364. -->
SECTION 364. IC 8-22-3-16, AS AMENDED BY P.L.219-2007,
SECTION 94, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 16. (a) The board may issue general obligation
bonds of the authority for the purpose of procuring funds to pay the
cost of acquiring real property, or constructing, enlarging, improving,
remodeling, repairing, or equipping buildings, structures, runways, or
other facilities, for use as or in connection with or for administrative
purposes of the airport. The issuance of the bonds must be authorized
by ordinance of the board providing for the amount, terms, and tenor
of the bonds and for the time and character of notice and the mode of
making sale. If one (1) airport is owned by the authority, an ordinance
authorizing the issuance of bonds for a separate second airport is
subject to approval as provided in this section. The bonds bear interest
and are payable at the times and places that the board determines but
running not more than twenty-five (25) years after the date of their
issuance, and they must be executed in the name of the authority by the
president of the board and attested by the secretary who shall affix to
each of the bonds the official seal of the authority. The interest coupons
attached to the bonds may be executed by placing on them the
facsimile signature of the president of the board.
(b) The issuance of general obligation bonds must be approved by
resolution of the following body:
(1) When the authority is established by an eligible entity, by its
fiscal body.
(2) When the authority is established by two (2) or more eligible
entities acting jointly, by the fiscal body of each of those entities.
(3) When the authority was established under IC 19-6-2
(before
its repeal), by the mayor of the consolidated city, and if a second
airport is to be funded, also by the city-county council.
(4) When the authority was established under IC 19-6-3 (before
its repeal), by the county council.
(c) The airport director shall manage and supervise the preparation,
advertisement, and sale of the bonds, subject to the authorizing
ordinance. Before the sale of the bonds, the airport director shall cause
notice of the sale to be published once each week for two (2)
consecutive weeks in two (2) newspapers of general circulation
published in the district, setting out the time and place where bids will
be received, the amount and maturity dates of the issue, the maximum
interest rate, and the terms and conditions of sale and delivery of the
bonds. The bonds shall be sold to the highest bidder, in accordance
with the procedures for selling public bonds. After the bonds have been
properly sold and executed, the airport director shall deliver them to the
treasurer of the authority and take a receipt for them, and shall certify
to the treasurer the amount which the purchaser is to pay for them,
together with the name and address of the purchaser. On payment of
the purchase price, the treasurer shall deliver the bonds to the
purchaser, and the treasurer and airport director or superintendent shall
report their actions to the board.
(d) The provisions of IC 6-1.1-20 and IC 5-1 relating to:
(1) the filing of a petition requesting the issuance of bonds and
giving notice of them;
(2) the giving of notice of determination to issue bonds;
(3) the giving of notice of hearing on the appropriation of the
proceeds of bonds and the right of taxpayers to appeal and be
heard on the proposed appropriation;
(4) the approval of the appropriation by the department of local
government finance;
(5) the right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds, in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds, in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a); and
(6) the sale of bonds at public sale for not less than par value;
are applicable to proceedings under this chapter for the issuance of
general obligation bonds.
(e) Bonds issued under this chapter are not a corporate obligation or
indebtedness of any eligible entity but are an indebtedness of the
authority as a municipal corporation. An action to question the validity
of the bonds issued or to prevent their issue must be instituted not later
than the date set for sale of the bonds, and all of the bonds after that
date are incontestable.
SOURCE: IC 8-22-3.5-9; (08)CC100108.365. -->
SECTION 365. IC 8-22-3.5-9, AS AMENDED BY P.L.97-2007,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. (a) As used in this section, "base assessed
value" means:
(1) the net assessed value of all the tangible property as finally
determined for the assessment date immediately preceding the
effective date of the allocation provision of the commission's
resolution adopted under section 5 or 9.5 of this chapter,
notwithstanding the date of the final action taken under section 6
of this chapter; plus
(2) to the extent it is not included in subdivision (1), 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.
However, subdivision (2) applies only to an airport development zone
established after June 30, 1997, and the portion of an airport
development zone established before June 30, 1997, that is added to an
existing airport development zone.
(b) A resolution adopted under section 5 of this chapter and
confirmed under section 6 of this chapter must include a provision with
respect to the allocation and distribution of property taxes for the
purposes and in the manner provided in this section.
(c) The allocation provision must:
(1) apply to the entire airport development zone; and
(2) require that any property tax on taxable tangible property
subsequently levied by or for the benefit of any public body
entitled to a distribution of property taxes in the airport
development zone be allocated and distributed as provided in
subsections (d) and (e).
(d) Except as otherwise provided in this section, the proceeds of the
taxes attributable to the lesser of:
(1) the assessed value of the tangible property for the assessment
date with respect to which the allocation and distribution is made;
or
(2) the base assessed value;
shall be allocated and, when collected, paid into the funds of the
respective taxing units.
(e) All of the property tax proceeds in excess of those described in
subsection (d) shall be allocated to the eligible entity for the airport
development zone and, when collected, paid into special funds as
follows:
(1) The commission may determine that a portion of tax proceeds
shall be allocated to a training grant fund to be expended by the
commission without appropriation solely for the purpose of
reimbursing training expenses incurred by public or private
entities in the training of employees for the qualified airport
development project.
(2) The commission may determine that a portion of tax proceeds
shall be allocated to a debt service fund and dedicated to the
payment of principal and interest on revenue bonds or a loan
contract of the airport authority for a qualified airport
development project, to the payment of leases for a qualified
airport development project, or to the payment of principal and
interest on bonds issued by an eligible entity to pay for qualified
airport development projects in the airport development zone or
serving the airport development zone.
(3) The commission may determine that a part of the tax proceeds
shall be allocated to a project fund and used to pay expenses
incurred by the commission for a qualified airport development
project that is in the airport development zone or is serving the
airport development zone.
(4) Except as provided in subsection (f), all remaining tax
proceeds after allocations are made under subdivisions (1), (2),
and (3) shall be allocated to a project fund and dedicated to the
reimbursement of expenditures made by the commission for a
qualified airport development project that is in the airport
development zone or is serving the airport development zone.
(f) If the Before July 15 of each year, the commission shall do the
following:
(1) Determine the amount, if any, by which tax proceeds
allocated to the project fund in subsection (e)(3) in the following
year will exceed the amount necessary to satisfy amounts
required under subsection (e). the excess in the project fund over
that amount shall be paid to the respective taxing units in the
manner prescribed by subsection (d).
(2) Provide a written notice to the county auditor and the
officers who are authorized to fix budgets, tax rates, and tax
levies under IC 6-1.1-17-5 for each of the other taxing units
that is wholly or partly located within the allocation area. The
notice must:
(A) state the amount, if any, of excess tax proceeds that the
commission has determined may be allocated to the
respective taxing units in the manner prescribed in
subsection (d); or
(B) state that the commission has determined that there
are no excess tax proceeds that may be allocated to the
respective taxing units in the manner prescribed in
subsection (d).
The county auditor shall allocate to the respective taxing units
the amount, if any, of excess tax proceeds determined by the
commission.
(g) When money in the debt service fund and in the project fund is
sufficient to pay all outstanding principal and interest (to the earliest
date on which the obligations can be redeemed) on revenue bonds
issued by the airport authority for the financing of qualified airport
development projects, all lease rentals payable on leases of qualified
airport development projects, and all costs and expenditures associated
with all qualified airport development projects, money in the debt
service fund and in the project fund in excess of those amounts shall be
paid to the respective taxing units in the manner prescribed by
subsection (d).
(h) Property tax proceeds allocable to the debt service fund under
subsection (e)(2) must, subject to subsection (g), be irrevocably
pledged by the eligible entity for the purpose set forth in subsection
(e)(2).
(i) Notwithstanding any other law, each assessor shall, upon petition
of the commission, reassess the taxable tangible property situated upon
or in, or added to, the airport development zone effective on the next
assessment date after the petition.
(j) Notwithstanding any other law, the assessed value of all taxable
tangible property in the airport development zone, 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 tangible property as valued without
regard to this section; or
(2) the base assessed value.
SOURCE: IC 8-22-3.5-14; (08)CC100108.366. -->
SECTION 366. IC 8-22-3.5-14, AS AMENDED BY P.L.124-2006,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 14. (a) This section
applies only to an airport development zone that is in a:
(1) city described in section 1(2) of this chapter; or
(2) county described in section 1(3), 1(4), or 1(6) of this chapter.
(b) Notwithstanding any other law, a business or an employee of a
business that is located in an airport development zone is entitled to the
benefits provided by the following statutes, as if the business were
located in an enterprise zone:
(1) IC 6-1.1-20.8.
(2) (1) IC 6-3-2-8.
(3) (2) IC 6-3-3-10.
(4) (3) IC 6-3.1-7.
(5) (4) IC 6-3.1-9.
(6) (5) IC 6-3.1-10-6.
(c) Before June 1 of each year, a business described in subsection
(b) must pay a fee equal to the amount of the fee that is required for
enterprise zone businesses under IC 5-28-15-5(a)(4)(A). However,
notwithstanding IC 5-28-15-5(a)(4)(A), the fee shall be paid into the
debt service fund established under section 9(e)(2) of this chapter. If
the commission determines that a business has failed to pay the fee
required by this subsection, the business is not eligible for any of the
benefits described in subsection (b).
(d) A business that receives any of the benefits described in
subsection (b) must use all of those benefits, except for the amount of
the fee required by subsection (c), for its property or employees in the
airport development zone and to assist the commission. If the
commission determines that a business has failed to use its benefits in
the manner required by this subsection, the business is not eligible for
any of the benefits described in subsection (b).
(e) If the commission determines that a business has failed to pay
the fee required by subsection (c) or has failed to use benefits in the
manner required by subsection (d), the commission shall provide
written notice of the determination to the department of state revenue,
the department of local government finance, and the county auditor.
SOURCE: IC 8-22-3.6-3; (08)CC100108.367. -->
SECTION 367. IC 8-22-3.6-3, AS AMENDED BY P.L.224-2007,
SECTION 97, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) An authority that is located in a:
(1) city having a population of more than ninety thousand
(90,000) but less than one hundred five thousand (105,000);
(2) county having a population of more than one hundred five
thousand (105,000) but less than one hundred ten thousand
(110,000); or
(3) county having a population of more than three hundred
thousand (300,000) but less than four hundred thousand
(400,000);
may enter into a lease of an airport project with a lessor for a term not
to exceed fifty (50) years and the lease may provide for payments to be
made by the airport authority from property taxes levied under
IC 8-22-3-17, taxes allocated under IC 8-22-3.5-9, any other revenues
available to the airport authority, or any combination of these sources.
(b) A lease may provide that payments by the authority to the lessor
are required only to the extent and only for the period that the lessor is
able to provide the leased facilities in accordance with the lease. The
terms of each lease must be based upon the value of the facilities leased
and may not create a debt of the authority or the eligible entity for
purposes of the Constitution of the State of Indiana.
(c) A lease may be entered into by the authority only after a public
hearing by the board at which all interested parties are provided the
opportunity to be heard. After the public hearing, the board may adopt
an ordinance authorizing the execution of the lease if it finds that the
service to be provided throughout the term of the lease will serve the
public purpose of the authority and is in the best interest of the
residents of the authority district.
(d) Upon execution of a lease providing for payments by the
authority in whole or in part from the levy of property taxes under
IC 8-22-3-17, the board shall publish notice of the execution of the
lease and its approval in accordance with IC 5-3-1. Fifty (50) or more
taxpayers residing in the authority district who will be affected by the
lease and who may be of the opinion that no necessity exists for the
execution of the lease or that the payments provided for in the lease are
not fair and reasonable may file a petition in the office of the county
auditor within thirty (30) days after the publication of the notice of
execution and approval. The petition must set forth the petitioners'
names, addresses, and objections to the lease and the facts showing that
the execution of the lease is unnecessary or unwise or that the
payments provided for in the lease are not fair and reasonable, as the
case may be.
(e) Upon the filing of a petition under subsection (d), the county
auditor shall immediately certify a copy of the petition, together with
any other data necessary to present the questions involved, to the
department of local government finance. (before January 1, 2009) or
the county board of tax and capital projects review (after December 31,
2008). Upon receipt of the certified petition and information, the
department of local government finance or the county board of tax and
capital projects review shall fix a time and place for a hearing in the
authority district, which must be not less than five (5) or more than
thirty (30) days after the time is fixed. Notice of the hearing shall be
given by the department of local government finance to the members
of the board, and to the first fifty (50) petitioners on the petition, by a
letter signed by one (1) member of the state board of tax commissioners
or the county board of tax and capital projects review the
commissioner of the department of local government finance and
enclosed with fully prepaid postage sent to those persons at their usual
place of residence, at least five (5) days before the date of the hearing.
The decision of the department of local government finance or the
county board of tax and capital projects review on the appeal, upon the
necessity for the execution of the lease, and as to whether the payments
under it are fair and reasonable, is final.
(f) An authority entering into a lease payable from any sources
permitted under this chapter may:
(1) pledge the revenue to make payments under the lease pursuant
to IC 5-1-14-4; or
(2) establish a special fund to make the payments.
(g) Lease rentals may be limited to money in the special fund so that
the obligations of the airport authority to make the lease rental
payments are not considered debt of the unit or the district for purposes
of the Constitution of the State of Indiana.
(h) Except as provided in this section, no approvals of any
governmental body or agency are required before the authority enters
into a lease under this section.
(i) An action to contest the validity of the lease or to enjoin the
performance of any of its terms and conditions must be brought within
thirty (30) days after the later of:
(1) the public hearing described in subsection (c); or
(2) the publication of the notice of the execution and approval of
the lease described in subsection (d), if the lease is payable in
whole or in part from tax levies.
However, if the lease is payable in whole or in part from tax levies and
an appeal has been taken to the department of local government
finance, or the county board of tax and capital projects review, an
action to contest the validity or enjoin the performance must be brought
within thirty (30) days after the decision of the department of local
government finance. or the county board of tax and capital projects
review.
(j) If an authority exercises an option to buy an airport project from
a lessor, the authority may subsequently sell the airport project, without
regard to any other statute, to the lessor at the end of the lease term at
a price set forth in the lease or at fair market value established at the
time of the sale by the authority through auction, appraisal, or arms
length negotiation. If the airport project is sold at auction, after
appraisal, or through negotiation, the board shall conduct a hearing
after public notice in accordance with IC 5-3-1 before the sale. Any
action to contest the sale must be brought within fifteen (15) days of
the hearing.
SOURCE: IC 10-13-3-27; (08)CC100108.368. -->
SECTION 368. IC 10-13-3-27, AS AMENDED BY P.L.216-2007,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 27. (a) Except as provided in subsection (b),
on request, a law enforcement agency shall release a limited criminal
history to or allow inspection of a limited criminal history by
noncriminal justice organizations or individuals only if the subject of
the request:
(1) has applied for employment with a noncriminal justice
organization or individual;
(2) has applied for a license and has provided criminal history
data as required by law to be provided in connection with the
license;
(3) is a candidate for public office or a public official;
(4) is in the process of being apprehended by a law enforcement
agency;
(5) is placed under arrest for the alleged commission of a crime;
(6) has charged that the subject's rights have been abused
repeatedly by criminal justice agencies;
(7) is the subject of a judicial decision or determination with
respect to the setting of bond, plea bargaining, sentencing, or
probation;
(8) has volunteered services that involve contact with, care of, or
supervision over a child who is being placed, matched, or
monitored by a social services agency or a nonprofit corporation;
(9) is currently residing in a location designated by the
department of child services (established by IC 31-25-1-1) or by
a juvenile court as the out-of-home placement for a child at the
time the child will reside in the location;
(10) has volunteered services at a public school (as defined in
IC 20-18-2-15) or nonpublic school (as defined in IC 20-18-2-12)
that involve contact with, care of, or supervision over a student
enrolled in the school;
(11) is being investigated for welfare fraud by an investigator of
the division of family resources or a county local office of family
and children; the division of family resources;
(12) is being sought by the parent locator service of the child
support bureau of the department of child services;
(13) is or was required to register as a sex or violent offender
under IC 11-8-8; or
(14) has been convicted of any of the following:
(A) Rape (IC 35-42-4-1), if the victim is less than eighteen
(18) years of age.
(B) Criminal deviate conduct (IC 35-42-4-2), if the victim is
less than eighteen (18) years of age.
(C) Child molesting (IC 35-42-4-3).
(D) Child exploitation (IC 35-42-4-4(b)).
(E) Possession of child pornography (IC 35-42-4-4(c)).
(F) Vicarious sexual gratification (IC 35-42-4-5).
(G) Child solicitation (IC 35-42-4-6).
(H) Child seduction (IC 35-42-4-7).
(I) Sexual misconduct with a minor as a felony (IC 35-42-4-9).
(J) Incest (IC 35-46-1-3), if the victim is less than eighteen
(18) years of age.
However, limited criminal history information obtained from the
National Crime Information Center may not be released under this
section except to the extent permitted by the Attorney General of the
United States.
(b) A law enforcement agency shall allow inspection of a limited
criminal history by and release a limited criminal history to the
following noncriminal justice organizations:
(1) Federally chartered or insured banking institutions.
(2) Officials of state and local government for any of the
following purposes:
(A) Employment with a state or local governmental entity.
(B) Licensing.
(3) Segments of the securities industry identified under 15 U.S.C.
78q(f)(2).
(c) Any person who knowingly or intentionally uses limited criminal
history for any purpose not specified under this section commits a
Class A misdemeanor.
SOURCE: IC 11-10-7-5; (08)CC100108.369. -->
SECTION 369. IC 11-10-7-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 5. (a) The earnings
of an offender employed under this chapter shall be surrendered to the
department. This amount shall be distributed in the following order:
(1) Not less than twenty percent (20%) of the offender's gross
earnings to be given to the offender or retained by the department.
If retained by the department, the amount, with accrued interest
if interest on the amount is earned, must be returned to the
offender not later than at the time of the offender's release on
parole or discharge.
(2) State and federal income taxes and Social Security deductions.
(3) The expenses of room and board, as fixed by the department
and the budget agency, in facilities operated by the department,
or, if the offender is housed in a facility not operated by the
department, the amount paid by the department to the operator of
the facility or other appropriate authority for room and board and
other incidentals as established by agreement between the
department and the appropriate authority.
(4) The support of the offender's dependents, when directed by the
offender or ordered by the court to pay this support. If the
offender's dependents are receiving welfare assistance, the
appropriate county local office of family and children the
division of family resources or welfare department in another
state shall be notified of these disbursements.
(5) Ten percent (10%) of the offender's gross earnings, to be
deposited in the violent crime victims compensation fund
established by IC 5-2-6.1-40.
(b) Any remaining amount shall be given to the offender or retained
by the department in accord with subsection (a)(1).
(c) The department may, when special circumstances warrant or for
just cause, waive the collection of room and board charges by or on
behalf of a facility operated by the department or, if the offender is
housed in a facility not operated by the department, authorize payment
of room and board charges from other available funds.
SOURCE: IC 11-10-8-6; (08)CC100108.370. -->
SECTION 370. IC 11-10-8-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 6. (a) The earnings
of an offender employed in a work release program under this chapter,
less payroll deductions required by law and court ordered deductions
for satisfaction of a judgment against the offender, shall be surrendered
to the department or its designated representative. The remaining
earnings shall be distributed in the following order:
(1) State and federal income taxes and Social Security deductions
not otherwise withheld.
(2) The cost of membership in an employee organization.
(3) Ten percent (10%) of the offender's gross earnings, to be
deposited in the violent crime victims compensation fund
established by IC 5-2-6.1-40.
(4) Not less than fifteen percent (15%) of the offender's gross
earnings, if that amount of the gross is available after the above
deductions, to be given to the offender or retained by the
department. If retained by the department, the amount, with
accrued interest, must be returned to the offender not later than at
the time of the offender's release on parole or discharge.
(5) The expense of room and board, as fixed by the department
and the budget agency, in facilities operated by the department,
or, if the offender is housed in a facility not operated by the
department, the amount paid by the department to the operator of
the facility or other appropriate authority for room and board and
other incidentals as established by agreement between the
department and the appropriate authority.
(6) Transportation cost to and from work, and other work related
incidental expenses.
(7) Court ordered costs or fines imposed as a result of conviction
of an offense under Indiana law, unless the costs or fines are
being paid through other means.
(b) After the amounts prescribed in subsection (a) are deducted, the
department may, out of the remaining amount:
(1) when directed by the offender or ordered by the court, pay for
the support of the offender's dependents (if the offender's
dependents are receiving welfare assistance, the appropriate
county local office of family and children the division of family
resources or welfare department in another state shall be notified
of these disbursements); and
(2) with the consent of the offender, pay to the offender's victims
or others any unpaid obligations of the offender.
(c) Any remaining amount shall be given to the offender or retained
by the department in accord with subsection (a)(4).
(d) The department may, when special circumstances warrant or for
just cause, waive the collection of room and board charges by or on
behalf of a facility operated by the department or, if the offender is
housed in a facility not operated by the department, authorize payment
of room and board charges from other available funds.
SOURCE: IC 11-12-2-2; (08)CC100108.371. -->
SECTION 371. IC 11-12-2-2, AS AMENDED BY P.L.34-2007,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. (a) To qualify for financial aid under this
chapter, a county must establish a community corrections advisory
board by resolution of the county executive or, in a county having a
consolidated city, by the city-county council. A community corrections
advisory board consists of:
(1) the county sheriff or the sheriff's designee;
(2) the prosecuting attorney or the prosecuting attorney's
designee;
(3) the director of the county local office of family and children
the division of family resources or the director's designee;
(4) the executive of the most populous municipality in the county
or the executive's designee;
(5) two (2) judges having criminal jurisdiction, if available,
appointed by the circuit court judge or the judges' designees;
(6) one (1) judge having juvenile jurisdiction, appointed by the
circuit court judge;
(7) one (1) public defender or the public defender's designee, if
available, or one (1) attorney with a substantial criminal defense
practice appointed by the county executive or, in a county having
a consolidated city, by the city-county council;
(8) one (1) victim, or victim advocate if available, appointed by
the county executive or, in a county having a consolidated city, by
the city-county council;
(9) one (1) ex-offender, if available, appointed by the county
executive or, in a county having a consolidated city, by the
city-county council; and
(10) the following members appointed by the county executive or,
in a county having a consolidated city, by the city-county council:
(A) One (1) member of the county fiscal body or the member's
designee.
(B) One (1) probation officer.
(C) One (1) educational administrator.
(D) One (1) representative of a private correctional agency, if
such an agency exists in the county.
(E) One (1) mental health administrator, or, if there is none
available in the county, one (1) psychiatrist, psychologist, or
physician.
(F) Four (4) lay persons, at least one (1) of whom must be a
member of a minority race if a racial minority resides in the
county and a member of that minority is willing to serve.
(b) Designees of officials designated under subsection (a)(1)
through (a)(7) and (a)(10)(A) serve at the pleasure of the designating
official.
(c) Members of the advisory board appointed by the county
executive or, in a county having a consolidated city, by the city-county
council, shall be appointed for a term of four (4) years. The criminal
defense attorney, the ex-offender, and the victim or victim advocate
shall be appointed for a term of four (4) years. Other members serve
only while holding the office or position held at the time of
appointment. The circuit court judge may fill the position of the judge
having juvenile court jurisdiction by self appointment if the circuit
court judge is otherwise qualified. A vacancy occurring before the
expiration of the term of office shall be filled in the same manner as
original appointments for the unexpired term. Members may be
reappointed.
(d) Two (2) or more counties, by resolution of their county
executives or, in a county having a consolidated city, by the city-county
council, may combine to apply for financial aid under this chapter. If
counties so combine, the counties may establish one (1) community
corrections advisory board to serve these counties. This board must
contain the representation prescribed in subsection (a), but the
members may come from the participating counties as determined by
agreement of the county executives or, in a county having a
consolidated city, by the city-county council.
(e) The members of the community corrections advisory board shall,
within thirty (30) days after the last initial appointment is made, meet
and elect one (1) member as chairman and another as vice chairman
and appoint a secretary-treasurer who need not be a member. A
majority of the members of a community corrections advisory board
may provide for a number of members that is:
(1) less than a majority of the members; and
(2) at least six (6);
to constitute a quorum for purposes of transacting business. The
affirmative votes of at least five (5) members, but not less than a
majority of the members present, are required for the board to take
action. A vacancy in the membership does not impair the right of a
quorum to transact business.
(f) The county executive and county fiscal body shall provide
necessary assistance and appropriations to the community corrections
advisory board established for that county. Appropriations required
under this subsection are limited to amounts received from the
following sources:
(1) Department grants.
(2) User fees.
(3) Other funds as contained within an approved plan.
Additional funds may be appropriated as determined by the county
executive and county fiscal body.
SOURCE: IC 11-12-2-9; (08)CC100108.372. -->
SECTION 372. IC 11-12-2-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 9. (a)
Except as
otherwise provided in this section, a county receiving financial aid
under this chapter shall be charged a sum for each person committed
to the department of correction and confined in a state correctional
facility equal to seventy-five percent (75%) of the average daily cost of
confining a person in certain state correctional facilities as calculated
by the state board of accounts. The daily cost is determined by dividing
the average daily population of the state prison, the Pendleton
Correctional Facility, and the Putnamville Correctional Facility into the
previous fiscal year's operating expense of those three (3) facilities and
reducing the quotient to an average daily cost. However, no charge may
be made for those persons:
(1) convicted of:
(A) murder or a Class A or Class B felony;
(B) involuntary manslaughter, reckless homicide, battery,
criminal confinement, child molesting, robbery, burglary, or
escape as Class C felonies;
(C) any other felony resulting in bodily injury to any other
person;
(D) any other felony committed by means of a deadly weapon;
(E) any felony for which an habitual offender sentence was
imposed;
(F) any offense for which the sentence is nonsuspendible
under IC 35-50-2-2(a); or
(G) dealing in marijuana as a Class D felony under
IC 35-48-4-10(b)(1)(B) or a Class C felony under
IC 35-48-4-10(b)(2);
(2) transferred to the department of correction after they have
violated the terms of their community corrections sentence; or
(3) who were charged with:
(A) a felony resulting in serious bodily injury; or
(B) a felony committed by means of a deadly weapon;
and the sentencing court noted on the commitment order that such
charges were dismissed pursuant to a plea agreement under
IC 35-35-3; or
(4) who are committed to the department as a delinquent
offender (other than a delinquent offender whose commitment
is prohibited under IC 31-37-19-7).
However, amounts owed to the state for commitments of
delinquent offenders for periods before January 1, 2009, must be
paid by the county.
(b) The amount charged a county under this section may not exceed
the amount of financial aid received under this chapter. The amount
charged shall be deducted from the subsidy payable to the participating
county. All charges are a charge upon the county of original
jurisdiction.
(c) Notwithstanding subsection (a), if a county receives financial aid
under this chapter for a program or a facility for persons convicted of
crimes but has not received financial aid under this chapter for a
program or a facility for delinquent offenders, the costs of keeping
delinquent offenders in state programs or facilities operated by the
department of correction shall be paid under IC 11-10-2-3.
(d) Notwithstanding subsection (a), if a county receives financial aid
under this chapter for a program or a facility for delinquent offenders
but has not received financial aid under this chapter for a program or
a facility for persons convicted of crimes, the costs of keeping persons
convicted of crimes in state programs or facilities operated by the
department of correction shall be paid by the department of correction.
(e) Notwithstanding subsection (a), (c) No charge may be made for:
(1) the initial twelve (12) months of the county's participation in
the subsidy program;
(2) each month during which:
(A) the county maintains a residential facility or a portion of
a residential facility as part of its community corrections plan;
and
(B) the residential facility or the community corrections
portion of the residential facility operates at the rated bed
capacity specified in the county's community corrections plan;
or
(3) each month during which a county that has no residential
facility as part of its community corrections plan operates a
community corrections program at the offender-supervisor ratio
specified by the plan.
(f) (d) A county fulfills the rated bed capacity requirement of
subsection (e)(2) (c)(2) if the following conditions are met:
(1) Each bed used in the calculation of rated bed capacity must be
filled each day of the month unless a vacancy occurs because of
the release, escape, or incarceration of the bed's occupant.
(2) A vacancy that occurs because of the release, escape, or
incarceration of the occupant of a bed used in the calculation of
rated bed capacity must be filled within two (2) days after its
occurrence.
(g) (e) A county fulfills the offender-supervisor ratio requirement of
subsection (e)(3) (c)(3) if the following conditions are met:
(1) Each opening used in the calculation of the
offender-supervisor ratio specified in the community corrections
plan must be filled each day of the month unless a vacancy occurs
because of the release, escape, or incarceration of an offender.
(2) A vacancy that occurs because of the release, escape, or
incarceration of an offender must be filled within two (2) working
days after its occurrence.
SOURCE: IC 11-12-5-3; (08)CC100108.373. -->
SECTION 373. IC 11-12-5-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 3. (a) Any earnings
of a person employed under this chapter, less payroll deductions
required by law and court ordered deductions for satisfaction of a
judgment against that person, shall be collected by the county sheriff,
probation department,
county local office of
family and children, the
division of family resources, or other agency designated by the
sentencing or committing court. Unless otherwise ordered by the court,
the remaining earnings shall be distributed in the following order:
(1) To pay state and federal income taxes and Social Security
deductions not otherwise withheld.
(2) To pay the cost of membership in an employee organization.
(3) Not less than fifteen percent (15%) of the person's gross
earnings, if that amount of the gross is available after the above
deductions, to be given to that person or retained for the person,
with accrued interest, until the person's release or discharge.
(4) To pay for the person's room and board provided by the
county.
(5) To pay transportation costs to and from work, and other work
related incidental expenses.
(6) To pay court ordered costs, fines, or restitution.
(b) After the amounts prescribed in subsection (a) are deducted, the
remaining amount may be used to:
(1) when directed by the person or ordered by the court, pay for
the support of the person's dependents (if the person's dependents
are receiving welfare assistance, the appropriate
local office of
family and children the division of family resources or welfare
department in another state shall be notified of such
disbursements); and
(2) with the consent of the person, pay to the person's victims or
others any unpaid obligations of that person.
(c) Any remaining amount shall be given to the person or retained
for the person according to subsection (a)(3).
(d) The collection of room and board under subsection (a)(4) may
be waived.
SOURCE: IC 11-13-6-5.5; (08)CC100108.374. -->
SECTION 374. IC 11-13-6-5.5, AS AMENDED BY P.L.173-2006,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 5.5. (a) This section shall not be construed to
limit victims' rights granted by IC 35-40 or any other law.
(b) As used in this section, "sex offense" refers to a sex offense
described in IC 11-8-8-5.
(c) As used in this section, "victim" means a person who has
suffered direct harm as a result of a delinquent act that would be a sex
offense if the delinquent offender were an adult. The term includes a
victim's representative appointed under IC 35-40-13.
(d) Unless a victim has requested in writing not to be notified, the
department shall notify the victim involved in the adjudication of a
delinquent offender committed to the department for a sex offense of
the delinquent offender's:
(1) discharge from the department of correction;
(2) release from the department of correction under any temporary
release program administered by the department;
(3) release on parole;
(4) parole release hearing under this chapter;
(5) parole violation hearing under this chapter; or
(6) escape from commitment to the department of correction.
(e) The department shall make the notification required under
subsection (d):
(1) at least forty (40) days before a discharge, release, or hearing
occurs; and
(2) not later than twenty-four (24) hours after the escape of a
delinquent offender from commitment to the department of
correction.
The department shall supply the information to a victim at the address
supplied to the department by the victim. A victim is responsible for
supplying the department with any change of address or telephone
number of the victim.
(f) The probation officer
or caseworker preparing the
predispositional report under IC 31-37-17 shall inform the victim
before the predispositional report is prepared of the right of the victim
to receive notification from the department under subsection (d). The
probation department
or county office of family and children shall
forward the most recent list of the addresses or telephone numbers, or
both, of victims to the department. The probation department
or county
office of family and children shall supply the department with the
information required by this section as soon as possible but not later
than five (5) days after the receipt of the information. A victim is
responsible for supplying the department with the correct address and
telephone number of the victim.
(g) Notwithstanding IC 11-8-5-2 and IC 4-1-6, a delinquent offender
may not have access to the name and address of a victim. Upon the
filing of a motion by a person requesting or objecting to the release of
victim information or representative information, or both, that is
retained by the department, the court shall review in camera the
information that is the subject of the motion before ruling on the
motion.
(h) The notice required under subsection (d) must specify whether
the delinquent offender is being discharged, is being released under a
temporary release program administered by the department, is being
released on parole, is having a parole release hearing, is having a
parole violation hearing, or has escaped. The notice must contain the
following information:
(1) The name of the delinquent offender.
(2) The date of the delinquent act.
(3) The date of the adjudication as a delinquent offender.
(4) The delinquent act of which the delinquent offender was
adjudicated.
(5) The disposition imposed.
(6) The amount of time for which the delinquent offender was
committed to the department.
(7) The date and location of the interview (if applicable).
SOURCE: IC 12-7-2-32; (08)CC100108.375. -->
SECTION 375. IC 12-7-2-32, AS AMENDED BY P.L.145-2006,
SECTION 41, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 32. "Child welfare services", for purposes of
the following statutes, means the services for children prescribed in
IC 31-26-3-1: has the meaning set forth in IC 31-9-2-19.5:
(1) IC 12-13.
(2) IC 12-14.
(3) IC 12-15.
(4) IC 12-19.
SOURCE: IC 12-7-2-45; (08)CC100108.376. -->
SECTION 376. IC 12-7-2-45 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 45. "County office"
refers to a county local office of the division of family and children.
resources.
SOURCE: IC 12-7-2-46; (08)CC100108.377. -->
SECTION 377. IC 12-7-2-46, AS AMENDED BY P.L.145-2006,
SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 46. "County director" refers to a director of a
county local office or a director of a district office of the division of
family resources. or the department of child services.
SOURCE: IC 12-7-2-57.5; (08)CC100108.378. -->
SECTION 378. IC 12-7-2-57.5, AS AMENDED BY P.L.234-2005,
SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 57.5. (a) "Department", for purposes of
IC 12-13-14, has the meaning set forth in IC 12-13-14-1.
(b) "Department", for purposes of IC 12-19, refers to the department
of child services.
(c) "Department", for purposes of IC 12-20, refers to the department
of local government finance established by IC 6-1.1-30-1.1.
SOURCE: IC 12-7-2-64; (08)CC100108.379. -->
SECTION 379. IC 12-7-2-64, AS AMENDED BY P.L.1-2007,
SECTION 107, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 64. "Director" refers to the
following:
(1) With respect to a particular division, the director of the
division.
(2) With respect to a particular state institution, the director who
has administrative control of and responsibility for the state
institution.
(3) For purposes of IC 12-10-15, the term refers to the director of
the division of aging.
(4) For purposes of IC 12-19-5, the term refers to the director of
the department of child services established by IC 31-25-1-1.
(5) (4) For purposes of IC 12-25, the term refers to the director of
the division of mental health and addiction.
(6) (5) For purposes of IC 12-26, the term:
(A) refers to the director who has administrative control of and
responsibility for the appropriate state institution; and
(B) includes the director's designee.
(7) (6) If subdivisions (1) through (6) (5) do not apply, the term
refers to the director of any of the divisions.
SOURCE: IC 12-7-2-91; (08)CC100108.380. -->
SECTION 380. IC 12-7-2-91 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 91. "Fund" means
the following:
(1) For purposes of IC 12-12-1-9, the fund described in
IC 12-12-1-9.
(2) For purposes of IC 12-13-8, the meaning set forth in
IC 12-13-8-1.
(3) (2) For purposes of IC 12-15-20, the meaning set forth in
IC 12-15-20-1.
(4) (3) For purposes of IC 12-17-12, the meaning set forth in
IC 12-17-12-4.
(5) (4) For purposes of IC 12-17.6, the meaning set forth in
IC 12-17.6-1-3.
(6) (5) For purposes of IC 12-18-4, the meaning set forth in
IC 12-18-4-1.
(7) (6) For purposes of IC 12-18-5, the meaning set forth in
IC 12-18-5-1.
(8) For purposes of IC 12-19-7, the meaning set forth in
IC 12-19-7-2.
(9) (7) For purposes of IC 12-23-2, the meaning set forth in
IC 12-23-2-1.
(10) (8) For purposes of IC 12-23-18, the meaning set forth in
IC 12-23-18-4.
(11) (9) For purposes of IC 12-24-6, the meaning set forth in
IC 12-24-6-1.
(12) (10) For purposes of IC 12-24-14, the meaning set forth in
IC 12-24-14-1.
(13) (11) For purposes of IC 12-30-7, the meaning set forth in
IC 12-30-7-3.
SOURCE: IC 12-7-2-124.6; (08)CC100108.381. -->
SECTION 381. IC 12-7-2-124.6 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 124.6. "Local director" refers
to a director of a local office of the division of family resources.
SOURCE: IC 12-7-2-124.8; (08)CC100108.382. -->
SECTION 382. IC 12-7-2-124.8 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]:
Sec. 124.8. "Local office" refers
to a county or district office of the division of family resources.
SOURCE: IC 12-8-10-1; (08)CC100108.383. -->
SECTION 383. IC 12-8-10-1, AS AMENDED BY P.L.1-2007,
SECTION 112, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 1. This chapter applies only to
the indicated money of the following state agencies to the extent that
the money is used by the agency to obtain services from grantee
agencies to carry out the program functions of the agency:
(1) Money appropriated or allocated to a state agency from money
received by the state under the federal Social Services Block
Grant Act (42 U.S.C. 1397 et seq.).
(2) The division of aging, except this chapter does not apply to
money expended under the following:
(A) The following statutes, unless application of this chapter
is required by another subdivision of this section:
(i) IC 12-10-6.
(ii) IC 12-10-12.
(B) Epilepsy services.
(3) The division of family resources, for money expended under
the following programs:
(A) The child development associate scholarship program.
(B) The dependent care program.
(C) Migrant day care.
(D) The youth services bureau.
(E) The project safe program.
(F) (D) The commodities program.
(G) (E) The migrant nutrition program.
(H) (F) Any emergency shelter program.
(I) (G) The energy weatherization program.
(J) (H) Programs for individuals with developmental
disabilities.
(4) The state department of health, for money expended under the
following statutes:
(A) IC 16-19-10.
(B) IC 16-38-3.
(5) The group.
(6) All state agencies, for any other money expended for the
purchase of services if all the following apply:
(A) The purchases are made under a contract between the state
agency and the office of the secretary.
(B) The contract includes a requirement that the office of the
secretary perform the duties and exercise the powers described
in this chapter.
(C) The contract is approved by the budget agency.
(7) The division of mental health and addiction.
SOURCE: IC 12-13-5-5; (08)CC100108.384. -->
SECTION 384. IC 12-13-5-5, AS AMENDED BY P.L.234-2005,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 5. (a) Each county auditor shall keep records
and make reports relating to the county welfare fund (before July 1,
2001), the family and children's fund
(before January 1, 2009), and
other financial transactions as required under IC 12-13 through
IC 12-19 and as required by the division or the department of child
services.
(b) All records provided for in IC 12-13 through IC 12-19 shall be
kept, prepared, and submitted in the form required by the division or
the department of child services and the state board of accounts.
SOURCE: IC 12-14-25-9; (08)CC100108.385. -->
SECTION 385. IC 12-14-25-9, AS AMENDED BY P.L.145-2006,
SECTION 81, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 9. (a) The codirectors of the election division
shall notify the division of family resources and the department of child
services of the following:
(1) The scheduled date of each primary, general, municipal, and
special election.
(2) The jurisdiction in which the election will be held.
SOURCE: IC 12-15-1.5-8; (08)CC100108.386. -->
SECTION 386. IC 12-15-1.5-8, AS AMENDED BY P.L.145-2006,
SECTION 85, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 8. (a) The codirectors of the election division
shall provide the division of family resources and the department of
child services with a list of the current addresses and telephone
numbers of the offices of the circuit court clerk or board of registration
in each county. The division of family resources and the department of
child services shall promptly forward the list and each revision of the
list to each county local office.
(b) The codirectors shall provide the division of family resources
and the department of child services with pre-addressed packets for
county offices to transmit applications under section 6(1) or 6(2) of this
chapter.
SOURCE: IC 12-15-2-16; (08)CC100108.387. -->
SECTION 387. IC 12-15-2-16, AS AMENDED BY P.L.145-2006,
SECTION 86, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 16. An individual:
(1) who is less than eighteen (18) years of age;
(2) who is described in 42 U.S.C. 1396a(a)(10)(A)(ii); and
(3) who is:
(A) a child in need of services (as defined in IC 31-34-1);
(B) a child placed in the custody of the department of child
services or a county office under IC 31-35-6-1 (or IC 31-6-5-5
before its repeal); or
(C) a child placed under the supervision or in the custody of
the department of child services or a county office by an order
of the court;
is eligible to receive Medicaid.
SOURCE: IC 12-16-7.5-4.5; (08)CC100108.388. -->
SECTION 388. IC 12-16-7.5-4.5, AS AMENDED BY
P.L.218-2007, SECTION 38, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 4.5. (a) Not later
than October 31 following the end of each state fiscal year, the division
shall:
(1) calculate for each county the total amount of payable claims
submitted to the division during the state fiscal year attributed to:
(A) patients who were residents of the county; and
(B) patients:
(i) who were not residents of Indiana;
(ii) whose state of residence could not be determined by the
division; and
(iii) who were residents of Indiana but whose county of
residence in Indiana could not be determined by the
division;
and whose medical condition that necessitated the care or
service occurred in the county;
(2) notify each county of the amount of payable claims attributed
to the county under the calculation made under subdivision (1);
and
(3) with respect to payable claims attributed to a county under
subdivision (1):
(A) calculate the total amount of payable claims submitted
during the state fiscal year for:
(i) each hospital;
(ii) each physician; and
(iii) each transportation provider; and
(B) determine the amount of each payable claim for each
hospital, physician, and transportation provider listed in clause
(A).
(b) For the state fiscal years beginning after June 30, 2005, but
before July 1, 2007, and before November 1 following the end of a
state fiscal year, the division shall allocate the funds transferred from
a county's hospital care for the indigent fund to the state hospital care
for the indigent fund under IC 12-16-14 during or for the following
state fiscal years:
(1) For the state fiscal year ending June 30, 2006, as required
under the following STEPS:
STEP ONE: Determine the total amount of funds transferred
from all counties' hospital care for the indigent funds by the
counties to the state hospital care for the indigent fund under
IC 12-16-14 during or for the state fiscal year.
STEP TWO: Of the total amount of payable claims submitted
to the division during the state fiscal year from all counties
under subsection (a), determine the amount that is the lesser
of:
(A) the amount of total physician payable claims and total
transportation provider payable claims; or
(B) three million dollars ($3,000,000).
The amount determined under this STEP shall be used by the
division to make payments under section 5 of this chapter.
STEP THREE: Transfer an amount equal to the sum of:
(A) the non-federal share of the payments made under
clause (A) of STEP FIVE of IC 12-15-15-1.5(b);
(B) the amount transferred under IC 12-15-20-2(8)(F); and
(C) the non-federal share of the payments made under
IC 12-15-15-9 and IC 12-15-15-9.5;
to the Medicaid indigent care trust fund for funding the
transfer to the office and the non-federal share of the payments
identified in this STEP.
STEP FOUR: Transfer an amount equal to sixty-one million
dollars ($61,000,000) less the sum of:
(A) the amount determined in STEP TWO; and
(B) the amount transferred under STEP THREE;
to the Medicaid indigent care trust fund for funding the
non-federal share of payments under clause (B) of STEP FIVE
of IC 12-15-15-1.5(b).
STEP FIVE: Transfer to the Medicaid indigent care trust fund
for the programs referenced at IC 12-15-20-2(8)(D)(vi) and
funded in accordance with IC 12-15-20-2(8)(H) the amount
determined under STEP ONE, less the sum of the amount:
(A) determined in STEP TWO;
(B) transferred in STEP THREE; and
(C) transferred in STEP FOUR.
(2) For the state fiscal year ending June 30, 2007, as required
under the following steps:
STEP ONE: Determine the total amount of funds transferred
from all counties' hospital care for the indigent funds by the
counties to the state hospital care for the indigent fund under
IC 12-16-14 during or for the state fiscal year.
STEP TWO: Of the total amount of payable claims submitted
to the division during the state fiscal year from all counties
under subsection (a), determine the amount that is the lesser
of:
(A) the amount of total physician payable claims and total
transportation provider payable claims; or
(B) three million dollars ($3,000,000).
The amount determined under this STEP shall be used by the
division for making payments under section 5 of this chapter
or for the non-federal share of Medicaid payments for
physicians and transportation providers, as determined by the
office.
STEP THREE: Transfer an amount equal to the sum of:
(A) the non-federal share of five million dollars
($5,000,000) for the payment made under clause (A) of
STEP FIVE of IC 12-15-15-1.5(b);
(B) the amount transferred under IC 12-15-20-2(8)(F); and
(C) the non-federal share of the payments made under
IC 12-15-15-9 and IC 12-15-15-9.5;
to the Medicaid indigent care trust fund for funding the
transfer to the office and the non-federal share of the payments
identified in this STEP.
STEP FOUR: Transfer an amount equal to the amount
determined under STEP ONE less the sum of:
(A) the amount determined in STEP TWO; and
(B) the amount transferred under STEP THREE;
to the Medicaid indigent care trust fund for funding the
non-federal share of payments under clause (B) of STEP FIVE
of IC 12-15-15-1.5(b).
(c)
For the state fiscal years beginning after June 30, 2007, before
November 1 following the end of the state fiscal year, the division shall
allocate the funds transferred
from a county's hospital care for the
indigent fund to the state hospital care for the indigent fund
under
IC 12-16-14 during or for the state fiscal year as required under the
following STEPS:
STEP ONE: Determine the total amount of funds transferred from
a county's hospital care for the indigent fund by the county to the
state hospital care for the indigent fund under IC 12-16-14 during
or for the state fiscal year.
STEP TWO: Of the total amount of payable claims submitted to
the division during the state fiscal year attributed to the county
under subsection (a), Determine the amount of total physician
payable claims, and total transportation provider payable claims.
Of the amounts determined for physicians and transportation
providers, calculate the sum of those amounts as a percentage of
an amount equal to the sum of the total payable physician claims
and total payable transportation provider claims attributed to all
the counties submitted to the division during the state fiscal year.
specified in STEP THREE.
STEP THREE: Multiply The amount to be used under STEP
TWO is three million dollars ($3,000,000). by the percentage
calculated under STEP TWO.
STEP FOUR: Transfer to the Medicaid indigent care trust fund
for purposes of IC 12-15-20-2(8)(G) an amount equal to the
amount calculated under STEP ONE, minus an amount equal to
the amount calculated specified under STEP THREE.
STEP FIVE: The division shall retain an amount equal to the
amount remaining in the state hospital care for the indigent fund
after the transfer in STEP FOUR for purposes of making
payments under section 5 of this chapter or for the non-federal
share of Medicaid payments for physicians and transportation
providers, as determined by the office.
(d) The costs of administering the hospital care for the indigent
program, including the processing of claims, shall be paid from the
funds transferred to the state hospital care for the indigent fund.
SOURCE: IC 12-16-14-6; (08)CC100108.389. -->
SECTION 389. IC 12-16-14-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 6. (a) The state
hospital care for the indigent fund is established.
(b) Before the fifth day of each month, all money contained in a
county hospital care for the indigent fund at the end of the preceding
month shall be transferred to the state hospital care for the indigent
fund.
SOURCE: IC 12-16-14-7; (08)CC100108.390. -->
SECTION 390. IC 12-16-14-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 7.
(a) The state
hospital care for the indigent fund
consists of includes the following:
(1) The money transferred to the state hospital care for the
indigent fund from
the a county.
hospital care for the indigent
funds.
(2) Any contributions to the fund from individuals, corporations,
foundations, or others for the purpose of providing hospital care
for the indigent.
(3) The money advanced to the fund under IC 12-16-15.
(4) (3) The appropriations made
specifically to the fund by the
general assembly.
(b) This section does not obligate the general assembly to
appropriate money to the state hospital care for the indigent fund.
SOURCE: IC 12-16-17; (08)CC100108.391. -->
SECTION 391. IC 12-16-17 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]:
Chapter 17. Health and Hospital Corporation of Marion County
Sec. 1. The office of the secretary of family and social services
shall annually transfer forty million dollars ($40,000,000) to a
hospital corporation established under IC 16-22-8 from the state
general fund for the purposes of the hospital corporation.
Sec. 2. A transfer required in a calendar year under section 1 of
this chapter shall be made in four (4) equal installments before
April 30, July 31, September 30, and December 31.
Sec. 3. The maximum permissible property tax levy that a
hospital corporation established under IC 16-22-8 would otherwise
be permitted to impose under IC 6-1.1-18.5-3 shall be reduced by
thirty-five million dollars ($35,000,000) in a calendar year in which
section 1 of this chapter provides for a transfer.
SOURCE: IC 12-19-1-1; (08)CC100108.392. -->
SECTION 392. IC 12-19-1-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. A county office
The division shall establish local offices of family and children is
established resources in each county or district designated by the
division.
SOURCE: IC 12-19-1-2; (08)CC100108.393. -->
SECTION 393. IC 12-19-1-2, AS AMENDED BY P.L.138-2007,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. (a) The director of the department of child
services division shall appoint a county local director in for each
county. local office.
(b) The director of the department of child services shall appoint
each county director:
(1) solely on the basis of merit; and
(2) from eligible lists established by the state personnel
department.
(c) Each county (b) A local director must be a citizen of the United
States.
SOURCE: IC 12-19-1-3; (08)CC100108.394. -->
SECTION 394. IC 12-19-1-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 3. The county local
director is the executive and administrative officer of the county local
office.
SOURCE: IC 12-19-1-4; (08)CC100108.395. -->
SECTION 395. IC 12-19-1-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 4. (a) A county
local director is entitled to receive as compensation for the county local
director's services an amount determined by the division that is within:
(1) the lawfully established appropriations; and
(2) the salary ranges of the pay plan adopted by the state
personnel department and approved by the budget committee.
(b) Compensation paid to a county local director shall be paid in the
same manner that compensation is paid to other state employees.
SOURCE: IC 12-19-1-5; (08)CC100108.396. -->
SECTION 396. IC 12-19-1-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 5. (a) In addition
to the compensation paid under this article, a
county local director may
receive for each mile necessarily traveled in the discharge of the
county
local director's duties the same amount per mile that other state
employees receive.
(b) A county local director is also entitled to a per diem for lodging
and meal expenses if the county local director's official duties require
the county local director to travel outside of the county where the local
director's county. permanent office is located. The per diem for a
county local director's lodging and meals shall be paid at the rate set by
law for other state employees.
(c) An amount to be paid under this section for traveling expenses
or for a per diem for lodging and meals shall be paid only if the amount
has been made available by appropriation.
SOURCE: IC 12-19-1-7; (08)CC100108.397. -->
SECTION 397. IC 12-19-1-7, AS AMENDED BY P.L.145-2006,
SECTION 107, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 7. (a) The county local director
shall appoint from eligible lists established by the state personnel
department the number of assistants necessary to
(1) administer the welfare activities within the county or district
that are administered by the division under IC 12-13 through
IC 12-19 or by an administrative rule, with the approval of the
director of the division. or
(2) administer the child services (as defined in IC 12-19-7-1) and
child welfare activities within the county that are the
responsibility of the department under IC 12-13 through IC 12-19
and IC 31-25 through IC 31-40 or by an administrative rule, with
the approval of the director of the department.
(b) The
(1) division, for personnel performing activities described in
subsection (a)(1);
(2) department, for personnel performing activities described in
subsection (a)(2); or
(3) division and the department jointly for personnel performing
activities in both subsection (a)(1) and (a)(2);
(a), shall determine the compensation of the assistants within the salary
ranges of the pay plan adopted by the state personnel department and
approved by the budget agency, with the advice of the budget
committee, and within lawfully established appropriations.
SOURCE: IC 12-19-1-8; (08)CC100108.398. -->
SECTION 398. IC 12-19-1-8, AS AMENDED BY P.L.234-2005,
SECTION 44, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8.
(a) Except as provided in subsection (b),
The costs of personal services in the administration of a
county local
office's duties
under this article if the employment is necessary for the
administration of the county office's duties imposed upon the county
office by this article and rules prescribed by the division or the
department shall be paid by the following:
(1) the division, for activities described in section
7(a)(1) 7(a) of
this chapter
(2) The department, for activities described in section 7(a)(2) of
this chapter.
(b) The division and the department shall negotiate and agree to the
payment of personnel services within the administration of a county
office for activities that qualify under both section 7(a)(1) and 7(a)(2)
of this chapter. shall be paid by the division.
SOURCE: IC 12-19-1-9; (08)CC100108.399. -->
SECTION 399. IC 12-19-1-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 9. (a) The division
shall provide the necessary facilities to house the county local office.
(b) The division shall pay for the costs of the facilities, supplies, and
equipment needed by each county local office. including the transfer
to the county that is required by IC 12-13-5.
SOURCE: IC 12-19-1-10; (08)CC100108.400. -->
SECTION 400. IC 12-19-1-10, AS AMENDED BY P.L.234-2005,
SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 10. (a) Subject to the rules adopted by the
director of the division, a county local office shall administer the
following:
(1) Assistance to dependent children in the homes of the
dependent children.
(2) Assistance and services to elderly persons.
(3) Assistance to persons with disabilities.
(4) Care and treatment of the following persons, other than
persons for whom the department of child services is
providing services under IC 31 for the following:
(A) Dependent children.
(B) Children with disabilities.
(5) Provision of family preservation services.
(6) (5) Any other welfare activities that are delegated to the
county local office by the division, under this chapter, including
services concerning assistance to the blind.
SOURCE: IC 12-19-1-13; (08)CC100108.401. -->
SECTION 401. IC 12-19-1-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 13. (a) A county
local office may sue and be sued under the name of "The County Office
of Family and Children Resources of _____________" (Insert:
"County" or "District", as appropriate).
(b) The county local office has all other rights and powers and shall
perform all other duties necessary to administer this chapter.
(c) A suit brought against a county local office may be filed in the
following:
(1) The any circuit or superior court with jurisdiction in the
county. area served by the local office.
(2) A superior court or any other court of the county.
(d) A notice or summons in a suit brought against the county local
office must be served on the county local director. It is not required to
name the individual employees of the county local office as either
plaintiff or defendant.
SOURCE: IC 12-19-1-15; (08)CC100108.402. -->
SECTION 402. IC 12-19-1-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 15. (a) A county
office The division may receive and administer a gift, devise, or
bequest of personal property, including the income from real property,
that is
(1) to or for the benefit of a home or an institution in which
dependent or neglected children are cared for under the
supervision of the county office; or
(2) for the benefit of children who are committed to the care or
supervision of the county an individual receiving payments or
services through a local office.
(b) A county office may invest or reinvest money received under
this section in the same types of securities in which life insurance
companies are authorized by law to invest the money of the life
insurance companies.
(c) (b) The following division shall be kept in establish a special
fund and or an account in a trust fund for the money received
under this section. The expenses of administering the fund or
account shall be paid from money in the fund or account. The
money may not be commingled with any other fund or with money
received from taxation.
(1) All money received by the county office under this section.
(2) All money, proceeds, or income realized from real property or
other investments.
(c) The treasurer of state shall invest the money in the fund or
account not currently needed to meet the obligations of the fund or
account in the same manner as other public money may be
invested. Interest that accrues from these investments shall be
deposited in the fund or account.
(d) Money in the fund or account at the end of a state fiscal year
does not revert to the state general fund.
(d) (e) Subject to the approval of the judge or the court of the county
having probate jurisdiction, money described in subsection (c)(1) or
(c)(2) in the fund or account may be expended by the county office
division in any manner consistent with the purposes of the fund's
creation fund or account created under this section and with the
intention of the donor.
SOURCE: IC 12-19-1-16; (08)CC100108.403. -->
SECTION 403. IC 12-19-1-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 16. (a) This
section does not apply to money
received to reimburse the county
family and children's fund for expenditures made from the
appropriations of the county office. appropriated by the general
assembly, including any federal grant.
(b)
A county office may receive and administer money available to
or for the benefit of a person receiving payments or services from the
county office. The following applies to all money received under this
section: (1) The money shall be kept in a special fund known as The
county family
and children resources trust clearance fund
and is
established to administer money available to or for the benefit of
an individual receiving payments or services through a local office.
The fund shall be administered by the division. Separate accounts
in the fund shall be established, as appropriate, to carry out the
purposes of the donors of the money deposited in the fund.
(c) The expenses of administering the fund shall be paid from
money in the fund.
(d) Money in the fund may not be commingled with any other fund
or with money received from taxation.
(2) The money may be expended
by the
county local office in any manner consistent with the following:
(A) (1) The purpose of the
county f
amily and children trust
clearance fund or with the intention of the donor of the money.
(B) (2) Indiana law.
(e) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that
accrues from these investments shall be deposited in the fund.
(f) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
SOURCE: IC 12-19-1-18; (08)CC100108.404. -->
SECTION 404. IC 12-19-1-18, AS AMENDED BY P.L.145-2006,
SECTION 108, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 18. (a) After petition to and
with the approval of the judge of the a circuit court of the county
where an applicant for or recipient of public assistance resides (or,
if a superior court has probate jurisdiction in the county, the
superior court that has probate jurisdiction where the recipient of
public assistance resides), a county local office may take the actions
described in subsection (b) if:
(1) an applicant for public assistance is physically or mentally
incapable of completing an application for assistance; or
(2) a recipient of public assistance:
(A) is incapable of managing the recipient's affairs; or
(B) refuses to:
(i) take care of the recipient's money properly; or
(ii) comply with the director of the division's rules and
policies.
(b) If the conditions of subsection (a) are satisfied, the county local
office may designate a responsible person to do the following:
(1) Act for the applicant or recipient.
(2) Receive on behalf of the recipient the assistance the recipient
is eligible to receive under any of the following:
(A) This chapter.
(B) IC 12-10-6.
(C) IC 12-14-1 through IC 12-14-9.5.
(D) IC 12-14-13 through IC 12-14-19.
(E) IC 12-15.
(F) IC 16-35-2.
(c) A fee for services provided under this section may be paid to the
responsible person in an amount not to exceed ten dollars ($10) each
month. The fee may be allowed:
(1) in the monthly assistance award; or
(2) by vendor payment if the fee would cause the amount of
assistance to be increased beyond the maximum amount permitted
by statute.
SOURCE: IC 12-19-1-19; (08)CC100108.405. -->
SECTION 405. IC 12-19-1-19 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 19. (a) A
responsible person approved under section 18 of this chapter preferably
must be a relative or friend of good moral character whose interest is
limited to the well-being of the applicant or recipient. However, the
responsible person may not be any of the following:
(1) An employee of the county local office.
(2) The superintendent of a county home.
(3) A person directly or indirectly financially connected with a
health facility or an institution giving care to the recipient.
(4) A person directly or indirectly connected with the operation of
a health facility or an institution giving care to the recipient.
(b) Costs may not be charged by a person or public official in
proceedings concerning the appointment of a responsible person under
section 18 of this chapter.
SOURCE: IC 12-19-1-21; (08)CC100108.406. -->
SECTION 406. IC 12-19-1-21 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 21. (a)
Notwithstanding any other law, after December 31, 1999, a county may
not impose any of the following:
(1) A property tax levy for a county welfare fund.
(2) A property tax levy for a county welfare administration fund.
(b) Notwithstanding any other law, after December 31, 2008, a
county may not impose any of the following:
(1) A property tax levy for a county medical assistance to
wards fund.
(2) A property tax levy for a county family and children's
services fund.
(3) A property tax levy for a children's psychiatric residential
treatment services fund.
(4) A property tax levy for a children with special health care
needs county fund.
SOURCE: IC 12-19-1-22; (08)CC100108.407. -->
SECTION 407. IC 12-19-1-22 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 22. (a) All bonds issued
and loans made under IC 12-1-11 (before its repeal) or this article
before January 1, 2000, that are payable from property taxes imposed
under IC 12-19-3 (before its repeal):
(1) are direct general obligations of the county issuing the bonds
or making the loans; and
(2) are payable out of unlimited ad valorem taxes that shall be
levied and collected on all taxable property within the county.
(b) Each official and body responsible for the levying of taxes for
the county must ensure that sufficient levies are made to meet the
principal and interest on the all bonds issued and loans made under
this article before January 1, 2009, at the time fixed for the payment
of the principal and interest, without regard to any other statute. If an
official or a body fails or refuses to make or allow a sufficient levy
required by this section, the bonds and loans and the interest on the
bonds and loans shall be payable out of the county general fund without
appropriation.
SOURCE: IC 12-19-2-1; (08)CC100108.408. -->
SECTION 408. IC 12-19-2-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. Unless expressly
prohibited by law, the premiums on all bonds that an officer or other
person is required to execute under this article shall be paid in the same
manner as other expenses of the division or county office are paid out
of the appropriation for fixed charges.
SOURCE: IC 12-19-2-2; (08)CC100108.409. -->
SECTION 409. IC 12-19-2-2, AS AMENDED BY P.L.234-2005,
SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. The following are not personally liable,
except to the state, for an official act done or omitted in connection
with the performance of duties under this article:
(1) The director of the division.
(2) Officers and employees of the division.
(3) Officers and employees of a county local office.
(4) The director of the department of child services.
(5) Officers and employees of the department of child services.
SOURCE: IC 12-19-2-3; (08)CC100108.410. -->
SECTION 410. IC 12-19-2-3, AS AMENDED BY P.L.234-2005,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. An officer or employee of:
(1) the division; or
(2) a county local office; or
(3) the department of child services;
may administer oaths and affirmations required to carry out the
purposes of this article or of any other statute imposing duties on the
county local office.
SOURCE: IC 12-19-2-5; (08)CC100108.411. -->
SECTION 411. IC 12-19-2-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 5. A person who is
related to a county local director in the following manner is not eligible
for a position in the county local office:
(1) Husband or wife.
(2) Father or mother.
(3) Son or daughter.
(4) Son-in-law or daughter-in-law.
(5) Brother or sister.
(6) Niece or nephew.
(7) Uncle or aunt.
SOURCE: IC 12-19-2-6; (08)CC100108.412. -->
SECTION 412. IC 12-19-2-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 6. A person
prohibited under section 5 of this chapter from employment with a
county local office may not receive compensation for services
performed for the county local office from appropriations made by the
state or by the county.
SOURCE: IC 12-19-7-1; (08)CC100108.413. -->
SECTION 413. IC 12-19-7-1, AS AMENDED BY P.L.145-2006,
SECTION 109, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 1. As used in this chapter,
"child services" means the following:
(1) Child welfare services specifically provided for children who
are:
(A) adjudicated to be:
(i) children in need of services; or
(ii) delinquent children; or
(B) recipients of or are eligible for:
(i) informal adjustments;
(ii) service referral agreements; and
(iii) adoption assistance;
including the costs of using an institution or facility in Indiana for
providing educational services as described in either
IC 20-33-2-29 (if applicable) or IC 20-26-11-13 (if applicable), all
services required to be paid by a county under IC 31-40-1-2, and
all costs required to be paid by a county under IC 20-26-11-12.
(2) Assistance awarded by a county to a destitute child under
IC 31-26-2.
(3) Child welfare services as described in IC 31-26-3 (before its
repeal) or child welfare programs under IC 31-26-3.5.
SOURCE: IC 12-19-7-1.5; (08)CC100108.414. -->
SECTION 414. IC 12-19-7-1.5, AS AMENDED BY P.L.145-2006,
SECTION 110, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 1.5. (a) The division or the
department of child services may transfer any of the following to a
county family and children's fund:
(1) Money transferred under P.L.273-1999, SECTION 126, to the
division from a county welfare fund on or after July 1, 2000,
without regard to the county from which the money was
transferred.
(2) Money appropriated to the division or department for any of
the following:
(A) Assistance awarded by the department or a county office
to a destitute child under IC 31-26-2.
(B) Child welfare services as described in IC 31-26-3 (before
its repeal) or child welfare programs under IC 31-26-3.5.
(C) Any other services for which the expenses were paid from
a county welfare fund before January 1, 2000.
(b) Money transferred under subsection (a)(1) or (a)(2) must be used
for purposes described in subsection (a)(2).
SOURCE: IC 12-24-13-5; (08)CC100108.415. -->
SECTION 415. IC 12-24-13-5, AS AMENDED BY P.L.1-2005,
SECTION 140, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 5. (a) Except as provided in
section 6 of this chapter, whenever placement of a child with a
disability (as defined in IC 20-35-1-2) in a state institution is necessary
for the provision of special education for that child, the cost of the
child's education program, nonmedical care, and room and board shall
be paid by the division rather than by the child's parents, guardian, or
other responsible party.
(b) The child's parents, guardian, or other responsible party shall pay
the cost of any transportation not required by the child's individualized
education program (as defined in IC 20-18-2-9). The school
corporation in which the child has legal settlement (as determined
under IC 20-26-11) shall pay the cost of transportation required by the
student's individualized education program under IC 20-35-8-2.
However, this section does not relieve an insurer or other third party
from an otherwise valid obligation to provide or pay for the services
provided to the child.
(c) The Indiana state board of education and the divisions shall
jointly establish a procedure and standards for determining when
placement in a state institution is necessary for the provision of special
education for a child.
SOURCE: IC 12-24-13-6; (08)CC100108.416. -->
SECTION 416. IC 12-24-13-6, AS AMENDED BY P.L.145-2006,
SECTION 125, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 6. The department of child
services
or a county office is responsible for the cost of treatment or
maintenance of a child under the department's
or county office's
custody or supervision who is placed
by or with the consent of the
department of child services in a state institution.
only if the cost is
reimbursable under the state Medicaid program under IC 12-15.
SOURCE: IC 12-26-8-9; (08)CC100108.417. -->
SECTION 417. IC 12-26-8-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 9. A juvenile
court that commits a child under this article shall require the county
office department of child services for a child who is a child in need
of services or the probation department for the court to report to the
court on the progress made in implementing the commitment at least
every six (6) months. If the committed child is a child in need of
services, the county office department of child services shall perform
case reviews of the child's commitment under IC 31-34-21.
SOURCE: IC 12-26-10-4; (08)CC100108.418. -->
SECTION 418. IC 12-26-10-4, AS AMENDED BY P.L.145-2006,
SECTION 126, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 4. If the comfort and the care
of an individual are not otherwise provided:
(1) from the individual's estate;
(2) by the individual's relatives or friends; or
(3) through financial assistance from the department of child
services or the division of family resources; or a county office;
the court may order the assistance furnished and paid for out of the
general fund of the county.
SOURCE: IC 12-29-1-5; (08)CC100108.419. -->
SECTION 419. IC 12-29-1-5, AS AMENDED BY HEA 1137-2008,
SECTION 99, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 5. All general Indiana statutes relating to the
following apply to the issuance of county bonds under this chapter:
(1) The filing of a petition requesting the issuance of bonds.
(2) The giving of notice of the following:
(A) The filing of the petition requesting the issuance of the
bonds.
(B) The determination to issue bonds.
(C) A hearing on the appropriation of the proceeds of the
bonds.
(3) The right of taxpayers to appear and be heard on the proposed
appropriation.
(4) The approval of the appropriation by the department of local
government finance (before January 1, 2009). or the county board
of tax and capital projects review (after December 31, 2008).
(5) Before July 1, 2008, the right of taxpayers and voters to
remonstrate against the issuance of bonds.
(6) After June 30, 2008:
(A) the right of taxpayers and voters to remonstrate
against the issuance of bonds, in the case of a proposed
bond issue described by IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds, in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a).
SOURCE: IC 12-29-2-18; (08)CC100108.420. -->
SECTION 420. IC 12-29-2-18, AS AMENDED BY P.L.219-2007,
SECTION 97, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 18. All general Indiana statutes relating to the
following apply to the issuance of county bonds under this chapter:
(1) The filing of a petition requesting the issuance of bonds.
(2) The giving of notice of the following:
(A) The filing of the petition requesting the issuance of the
bonds.
(B) The determination to issue bonds.
(C) A hearing on the appropriation of the proceeds of the
bonds.
(3) The right of taxpayers to appear and be heard on the proposed
appropriation.
(4) The approval of the appropriation by the department of local
government finance.
(5) The right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a).
SOURCE: IC 13-18-8-2; (08)CC100108.421. -->
SECTION 421. IC 13-18-8-2, AS AMENDED BY P.L.224-2007,
SECTION 103, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 2. (a) If the offender is a municipal
corporation, the cost of:
(1) acquisition, construction, repair, alteration, or extension of the
necessary plants, machinery, or works; or
(2) taking other steps that are necessary to comply with the order;
shall be paid out of money on hand available for these purposes or out
of the general money of the municipal corporation not otherwise
appropriated.
(b) If there is not sufficient money on hand or unappropriated, the
necessary money shall be raised by the issuance of bonds. The bond
issue is subject only to the approval of the department of local
government finance (before January 1, 2009) or the county board of tax
and capital projects review (after December 31, 2008). July 1, 2008).
SOURCE: IC 13-21-3-15; (08)CC100108.422. -->
SECTION 422. IC 13-21-3-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 15. (a) A district
located in a county having a population of more than thirty-two
thousand (32,000) but less than thirty-three thousand (33,000) may
appeal to the department of local government finance to have a
property tax rate in excess of the rate permitted by section 12 of this
chapter. The appeal may be granted if the district establishes that all of
the following conditions exist:
(1) The district is in the process of constructing a landfill.
(2) A higher property tax rate is necessary to pay the fees charged
by out of county landfills to dispose of solid waste generated in
the district during the design and construction phases of the
landfill being established by the district.
(b) The procedure applicable to maximum levy appeals under
IC 6-1.1-18.5 applies to an appeal under this section. Any additional
levy granted under this section
(1) is not part of the total county tax levy (as defined in
IC 6-1.1-21-2); and
(2) may not exceed seven and thirty-three hundredths cents
($0.0733) on each one hundred dollars ($100) of assessed
valuation of property in the district.
(c) The department of local government finance shall establish the
tax rate if a higher tax rate is permitted.
(d) A property tax rate imposed under this section expires not later
than December 31, 1997.
SOURCE: IC 13-21-3-15.5; (08)CC100108.423. -->
SECTION 423. IC 13-21-3-15.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 15.5. (a) A district
may appeal to the department of local government finance to have a
property tax rate in excess of the rate permitted by section 12 of this
chapter. The appeal may be granted if the district with respect to 2001
property taxes payable in 2002:
(1) imposed the maximum property tax rate established under
section 12 of this chapter; and
(2) collected property tax revenue in an amount less than the
maximum permissible ad valorem property tax levy determined
for the district under IC 6-1.1-18.5.
(b) The procedure applicable to maximum levy appeals under
IC 6-1.1-18.5 applies to an appeal under this section.
(c) An additional levy granted under this section
(1) is not part of the total county tax levy (as defined in
IC 6-1.1-21-2); and
(2) may not exceed the rate calculated to result in a property tax
levy equal to the maximum permissible ad valorem property tax
levy determined for the district under IC 6-1.1-18.5.
(d) The department of local government finance shall establish the
tax rate if a higher tax rate is permitted.
SOURCE: IC 14-23-3-3; (08)CC100108.424. -->
SECTION 424. IC 14-23-3-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. Annually (a) Before
January 1, 2009, there shall annually be levied, and collected as other
state ad valorem property taxes are levied, and collected the amount
of sixteen hundredths of one cent ($0.0016) upon each one hundred
dollars ($100) worth of taxable property in Indiana. An ad valorem
property tax may not be levied under this section for property
taxes first due and payable after December 31, 2008.
(b) The ad valorem property tax imposed under this section
shall be collected as other ad valorem property taxes are collected.
The county in which the property tax is levied shall transfer the
amounts collected from the levy to the treasurer of state for deposit
in the fund.
(c) The money collected resulting from one hundred fifty-seven
thousandths of one cent ($0.00157) of the rate shall be paid into the
fund. The money collected resulting from three thousandths of one cent
($0.00003) is appropriated to the budget agency for purposes of
department of local government finance data base management.
(d) This section expires January 1, 2009.
SOURCE: IC 14-27-6-40; (08)CC100108.425. -->
SECTION 425. IC 14-27-6-40, AS AMENDED BY P.L.219-2007,
SECTION 98, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 40. The provisions of IC 5-1 and IC 6-1.1-20
relating to the following apply to proceedings under this chapter:
(1) The filing of a petition requesting the issuance of bonds and
giving notice of the petition.
(2) The giving of notice of determination to issue bonds.
(3) The giving of notice of hearing on the appropriation of the
proceeds of bonds and the right of taxpayers to appeal and be
heard on the proposed appropriation.
(4) The approval of the appropriation by the department of local
government finance.
(5) The right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a).
(6) The sale of bonds at public sale for not less than the par value.
SOURCE: IC 14-30-2-19; (08)CC100108.426. -->
SECTION 426. IC 14-30-2-19, AS AMENDED BY P.L.224-2007,
SECTION 104, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 19. The commission shall
prepare an annual budget for the commission's operation and other
expenditures under IC 6-1.1-17. However, the annual budget is not
subject to review and modification by the county board of tax
adjustment (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008) of any county.
Notwithstanding any other law, the budget of the commission shall be
treated for all other purposes as if the appropriate county board of tax
adjustment (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008) had approved the
budget.
SOURCE: IC 14-30-4-16; (08)CC100108.427. -->
SECTION 427. IC 14-30-4-16, AS AMENDED BY P.L.224-2007,
SECTION 105, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 16. (a) The commission shall
prepare an annual budget for the commission's operation and other
expenditures under IC 6-1.1-17. The annual budget is subject to review
and modification by the county board of tax adjustment (before January
1, 2009) or the county board of tax and capital projects review (after
December 31, 2008) of any participating county.
(b) The commission is not eligible for funding through the Wabash
River heritage corridor commission established by IC 14-13-6-6.
SOURCE: IC 14-33-9-1; (08)CC100108.428. -->
SECTION 428. IC 14-33-9-1, AS AMENDED BY P.L.224-2007,
SECTION 106, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 1. (a) The budget of a district:
(1) must be prepared and submitted:
(A) at the same time;
(B) in the same manner; and
(C) with notice;
as is required by statute for the preparation of budgets by
municipalities; and
(2) is subject to the same review by:
(A) the county board of tax adjustment;
(before January 1,
2009) or the county board of tax and capital projects review
(after December 31, 2008); and
(B) the department of local government finance;
as is required by statute for the budgets of municipalities.
(b) If a district is established in more than one (1) county:
(1) except as provided in subsection (c), the budget shall be
certified to the auditor of the county in which is located the court
that had exclusive jurisdiction over the establishment of the
district; and
(2) notice must be published in each county having land in the
district. Any taxpayer in the district is entitled to be heard before
the county board of tax adjustment (before January 1, 2009) or the
county board of tax and capital projects review and, after
December 31, 2008, the fiscal body of each county having
jurisdiction.
(c) If one (1) of the counties in a district contains either a first or
second class city located in whole or in part in the district, the budget:
(1) shall be certified to the auditor of that county; and
(2) is subject to review at the county level only by the county
board of tax adjustment (before January 1, 2009) or the county
board of tax and capital projects review and, after December 31,
2008, the fiscal body of that county.
SOURCE: IC 14-33-11-8; (08)CC100108.429. -->
SECTION 429. IC 14-33-11-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 8. (a) Before offering
bonds for sale, the board shall give notice in the same manner as is
provided required by IC 6-1.1-20 for the sale of bonds by municipal
corporations.
(b) Persons affected are entitled to:
(1) remonstrate against issuance of the bonds (in the case of a
preliminary determination made before July 1, 2008, to issue
bonds); or
(2) vote on the proposed issuance of bonds in an election on a
local public question (in the case of a preliminary
determination made after June 30, 2008, to issue bonds).
(c) An action to question the validity of the bonds may not be
instituted after the date fixed for sale, and the bonds are incontestable
after that time.
SOURCE: IC 14-33-11-9; (08)CC100108.430. -->
SECTION 430. IC 14-33-11-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 9. If the board is denied
the right to issue bonds as a result of remonstrance proceedings or an
election on a local public question held under IC 6-1.1-20-3.6:
(1) all contracts let by the board for work to be paid from the sale
of bonds are void; and
(2) no liability accrues to the district or to the board.
SOURCE: IC 15-13-8-3; (08)CC100108.431. -->
SECTION 431. IC 15-13-8-3, AS ADDED BY SEA 190, SECTION
4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2008]: Sec. 3. (a) The fund consists of the following:
(1) Revenue from the property tax imposed under IC 15-13-9
before January 1, 2009.
(2) Appropriations made by the general assembly.
(3) Interest accruing from investment of money in the fund.
(4) Certain proceeds from the operation of the fair.
(b) The fund is divided into the following accounts:
(1) Agricultural fair revolving contingency account.
(2) Other accounts established by the commission.
(c) The money credited to the agricultural fair revolving
contingency account may be used only to pay start-up expenses for the
fair each year. Money used to pay the start-up expenses from the
account must be replaced using proceeds from the operation of the fair
before the proceeds may be used for any other purpose.
SOURCE: IC 15-13-9-1; (08)CC100108.432. -->
SECTION 432. IC 15-13-9-1, AS ADDED BY SEA 190, SECTION
4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2008]: Sec. 1. A tax is imposed upon all the taxable property in Indiana
at a rate of eight hundredths of a cent ($0.0008) for each one hundred
dollars ($100) of assessed valuation for property taxes first due and
payable before January 1, 2009. The state may not impose an ad
valorem property tax under this section for property taxes first due
and payable after December 31, 2008.
SOURCE: IC 15-13-9-5; (08)CC100108.433. -->
SECTION 433. IC 15-13-9-5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 5. This chapter expires January
1, 2009.
SOURCE: IC 16-22-6-20; (08)CC100108.434. -->
SECTION 434. IC 16-22-6-20 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 20. (a) If the execution
of the original or a modified lease is authorized, notice of the signing
shall be published on behalf of the county one (1) time in a newspaper
of general circulation and published in the county. Except as provided
in subsection (b), at least ten (10) taxpayers in the county whose tax
rate will be affected by the proposed lease may file a petition with the
county auditor not more than thirty (30) days after publication of notice
of the execution of the lease. The petition must set forth the objections
to the lease and facts showing that the execution of the lease is
unnecessary or unwise or that the lease rental is not fair and reasonable.
(b) The authority for taxpayers to object to a proposed lease
described in subsection (a) does not apply if the authority complies
with the procedures for the issuance of bonds and other evidences of
indebtedness described in IC 6-1.1-20-3.1 and IC 6-1.1-20-3.2.
IC 6-1.1-20.
SOURCE: IC 16-22-8-43; (08)CC100108.435. -->
SECTION 435. IC 16-22-8-43, AS AMENDED BY P.L.194-2007,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 43. (a) The corporation may issue general
obligation bonds to procure funds to pay the cost of acquiring real
property or constructing, enlarging, improving, remodeling, repairing,
or equipping buildings for use as a hospital, a health care facility, or an
administrative facility. The issuance of the bonds shall be authorized
by a board resolution providing for the amount, terms, and tenor of the
bonds, for the time and character of notice, and the mode of making the
sale. The bonds shall be payable not more than forty (40) years after the
date of issuance. The bonds shall be executed in the name of the
corporation by the executive director.
(b) The executive director shall manage and supervise the
preparation, advertisement, and sale of bonds, subject to the provisions
of the authorizing resolution. Before the sale of the bonds, the
executive director shall publish notice of the sale in accordance with
IC 5-3-1, setting out the time and place where bids will be received, the
amount and maturity dates of the issue, the maximum interest rate, and
the terms and conditions of sale and delivery of the bonds. The bonds
shall be sold to the highest and best bidder. After the bonds have been
sold and executed, the executive director shall deliver the bonds to the
treasurer of the corporation and take the treasurer's receipt, and shall
certify to the treasurer the amount that the purchaser is to pay, together
with the name and address of the purchaser. On payment of the
purchase price, the treasurer shall deliver the bonds to the purchaser,
and the treasurer and executive director shall report the actions to the
board.
(c) IC 5-1 and IC 6-1.1-20 apply to the following proceedings:
(1) Notice and filing of the petition requesting the issuance of the
bonds.
(2) Notice of determination to issue bonds.
(3) Notice of hearing on the appropriation of the proceeds of the
bonds and the right of taxpayers to appeal and be heard.
(4) Approval by the department of local government finance.
(5) The right to:
(A) remonstrate in the case of a proposed bond issue
described by IC 6-1.1-20-3.1(a); or
(B) vote on the issuance of bonds in the case of a proposed
bond issue described by IC 6-1.1-20-3.5(a).
(6) Sale of bonds at public sale for not less than the par value.
(d) The bonds are the direct general obligations of the corporation
and are payable out of unlimited ad valorem taxes levied and collected
on all the taxable property within the county of the corporation. All
officials and bodies having to do with the levying of taxes for the
corporation shall see that sufficient levies are made to meet the
principal and interest on the bonds at the time fixed for payment.
(e) The bonds are exempt from taxation for all purposes but the
interest is subject to the adjusted gross income tax.
SOURCE: IC 16-33-3-10; (08)CC100108.436. -->
SECTION 436. IC 16-33-3-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 10. Whenever the
circuit court having jurisdiction finds, upon application by the county
local office of family and children, the division of family resources,
that the parent or guardian of a client placed in the center is unable to
meet the costs that the parent or guardian is required to pay for the
services of the center, the court shall order payment of the costs from
the county general fund.
SOURCE: IC 16-33-4-12; (08)CC100108.437. -->
SECTION 437. IC 16-33-4-12, AS AMENDED BY P.L.145-2006,
SECTION 137, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 12. (a) An application for
admission to the home may be made by a responsible parent, a
guardian, a representative of the court, or the county office of family
and children. department of child services.
(b) If an application is submitted by a person other than a
responsible parent or guardian, the superintendent of the home shall
cooperate with the appropriate county office of family and children,
either directly or through the department of child services to ensure that
an appropriate case study is made upon application and continued
throughout the period the child resides at the home.
SOURCE: IC 16-33-4-13; (08)CC100108.438. -->
SECTION 438. IC 16-33-4-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 13. (a) The
superintendent is responsible for the care, control, and training of
children admitted to and living in the home from the day a child is
admitted to the home until the child is:
(1) eighteen (18) years of age; or
(2) discharged from the home.
(b) The superintendent shall make certain in the case of every child
in the home that:
(1) there is a responsible parent;
(2) there is a responsible relative; or
(3) if a responsible parent or relative is not available, the child is
a ward of the county office of family and children in the county of
residence department of child services from which there is a
representative;
who is regularly and frequently concerned with the welfare of the child.
(c) If:
(1) the parent or parents have been deprived of the custody and
control of a child by order of the court; and
(2) custody has been given by the court to a county office of
family and children; the department of child services;
the wardship shall be retained by the county office of family and
children. department of child services.
SOURCE: IC 16-33-4-14; (08)CC100108.439. -->
SECTION 439. IC 16-33-4-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 14. (a) Either
parent, a guardian, a relative, or a county office of family and children,
the department of child services applying for the admission of a child
to the home shall, in securing admittance of the child, place the child
in the home for the length of time determined to be in the best interests
of the child.
(b) A child shall be returned at any time to the:
(1) parent or parents;
(2) relative; or
(3) county office of family and children department of child
services that placed the child in the home;
if removal of the child from the home is applied for upon written
application. The superintendent may require not more than thirty (30)
days notice when a discharge is requested.
(c) If the superintendent finds that a child does not adjust to
institutional living or is not educable, the superintendent:
(1) may:
(A) with the approval of the state health commissioner; and
(B) upon proper notification;
discharge the child to the applicant placing the child in the home;
and
(2) shall cooperate with the appropriate county office of family
and children department of child services for further disposition
of the case as necessary.
SOURCE: IC 16-33-4-15; (08)CC100108.440. -->
SECTION 440. IC 16-33-4-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 15. A child
admitted to the home may not be permanently removed from the home
and placed elsewhere without the express approval of the:
(1) parent or parents who;
(2) guardian who;
(3) relative who; or
(4) county office of family and children department of child
services that;
applied for admission of the child to the home.
SOURCE: IC 16-33-4-16; (08)CC100108.441. -->
SECTION 441. IC 16-33-4-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 16. Either parent,
a guardian, a relative, a representative of the county office of family
and children, department of child services, or other person approved
by the superintendent may visit a child being maintained in the home
at times or places the superintendent prescribes.
SOURCE: IC 16-33-4-17; (08)CC100108.442. -->
SECTION 442. IC 16-33-4-17, AS AMENDED BY P.L.145-2006,
SECTION 138, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 17. (a) Each child, the estate of
the child, the parent or parents of the child, or the guardian of the child,
individually or collectively, are liable for the payment of the costs of
maintenance of the child of up to one hundred percent (100%) of the
per capita cost, except as otherwise provided. The cost shall be
computed annually by dividing the total annual cost of operation for the
fiscal year, exclusive of the cost of education programs, construction,
and equipment, by the total child days each year. The maintenance cost
shall be referred to as maintenance charges. The charge may not be
levied against any of the following:
(1) The department of child services.
or the county office of
family and children
(2) A county or any person or office, to be derived from county
tax sources.
(2) (3) A child orphaned by reason of the death of the natural
parents.
(b) The billing and collection of the maintenance charges as
provided for in subsection (a) shall be made by the superintendent of
the home based on the per capita cost for the preceding fiscal year. All
money collected shall be deposited in a fund to be known as the
Indiana soldiers' and sailors' children's home maintenance fund. The
fund shall be used by the state health commissioner for the:
(1) preventative maintenance; and
(2) repair and rehabilitation;
of buildings of the home that are used for housing, food service, or
education of the children of the home.
(c) The superintendent of the home may, with the approval of the
state health commissioner, agree to accept payment at a lesser rate than
that prescribed in subsection (a). The superintendent of the home shall,
in determining whether or not to accept the lesser amount, take into
consideration the amount of money that is necessary to maintain or
support any member of the family of the child. All agreements to
accept a lesser amount are subject to cancellation or modification at
any time by the superintendent of the home with the approval of the
state health commissioner.
(d) A person who has been issued a statement of amounts due as
maintenance charges may petition the superintendent of the home for
a release from or modification of the statement and the superintendent
shall provide for hearings to be held on the petition. The superintendent
of the home may, with the approval of the state health commissioner
and after the hearing, cancel or modify the former statement and at any
time for due cause may increase the amounts due for maintenance
charges to an amount not to exceed the maximum cost as determined
under subsection (a).
(e) The superintendent of the home may arrange for the
establishment of a graduation or discharge trust account for a child by
arranging to accept a lesser rate of maintenance charge. The trust fund
must be of sufficient size to provide for immediate expenses upon
graduation or discharge.
(f) The superintendent may make agreements with instrumentalities
of the federal government for application of any monetary awards to be
applied toward the maintenance charges in a manner that provides a
sufficient amount of the periodic award to be deposited in the child's
trust account to meet the immediate personal needs of the child and to
provide a suitable graduation or discharge allowance. The amount
applied toward the settlement of maintenance charges may not exceed
the amount specified in subsection (a).
(g) The superintendent of the home may do the following:
(1) Investigate, either with the superintendent's own staff or on a
contractual or other basis, the financial condition of each person
liable under this chapter.
(2) Make determinations of the ability of:
(A) the estate of the child;
(B) the legal guardian of the child; or
(C) each of the responsible parents of the child;
to pay maintenance charges.
(3) Set a standard as a basis of judgment of ability to pay that
shall be recomputed periodically to do the following:
(A) Reflect changes in the cost of living and other pertinent
factors.
(B) Provide for unusual and exceptional circumstances in the
application of the standard.
(4) Issue to any person liable under this chapter statements of
amounts due as maintenance charges, requiring the person to pay
monthly, quarterly, or otherwise as may be arranged, an amount
not exceeding the maximum cost as determined under this
chapter.
SOURCE: IC 16-33-4-17.5; (08)CC100108.443. -->
SECTION 443. IC 16-33-4-17.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 17.5. (a) In the
case of a child who is:
(1) admitted to the home from another county; and
(2) (1) adjudicated to be a delinquent child or child in need of
services by
the a juvenile court;
in the county where the home is
located; and
(2) placed by or with the consent of the department of child
services in the home;
the
juvenile court may order the county office of family and children
of the child's county of residence before the child's admission to the
home to department of child services shall reimburse the cost of
services
ordered by the juvenile court, provided to the child, including
related transportation costs, and any cost incurred by the a county
where the home is located to transport or detain the child before the
order is issued. child is adjudicated to be a delinquent child or child
in need of services.
(b) A county office of family and children ordered to The
department of child services shall reimburse and pay 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 department of child
services may require the parent or guardian of the child, other than a
parent, guardian, or custodian associated with the home, to reimburse
the county family and children's fund department for an amount paid
under this section.
(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 department of child services 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 department of child
services shall obtain custody of the child.
SOURCE: IC 16-34-2-1.1; (08)CC100108.444. -->
SECTION 444. IC 16-34-2-1.1, AS AMENDED BY P.L.36-2005,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 1.1. (a) An abortion shall not be performed
except with the voluntary and informed consent of the pregnant woman
upon whom the abortion is to be performed. Except in the case of a
medical emergency, consent to an abortion is voluntary and informed
only if the following conditions are met:
(1) At least eighteen (18) hours before the abortion and in the
presence of the pregnant woman, the physician who is to perform
the abortion, the referring physician or a physician assistant (as
defined in IC 25-27.5-2-10), an advanced practice nurse (as
defined in IC 25-23-1-1(b)), or a midwife (as defined in
IC 34-18-2-19) to whom the responsibility has been delegated by
the physician who is to perform the abortion or the referring
physician has orally informed the pregnant woman of the
following:
(A) The name of the physician performing the abortion.
(B) The nature of the proposed procedure or treatment.
(C) The risks of and alternatives to the procedure or treatment.
(D) The probable gestational age of the fetus, including an
offer to provide:
(i) a picture or drawing of a fetus;
(ii) the dimensions of a fetus; and
(iii) relevant information on the potential survival of an
unborn fetus;
at this stage of development.
(E) The medical risks associated with carrying the fetus to
term.
(F) The availability of fetal ultrasound imaging and
auscultation of fetal heart tone services to enable the pregnant
woman to view the image and hear the heartbeat of the fetus
and how to obtain access to these services.
(2) At least eighteen (18) hours before the abortion, the pregnant
woman will be orally informed of the following:
(A) That medical assistance benefits may be available for
prenatal care, childbirth, and neonatal care from the county
local office of family and children. the division of family
resources.
(B) That the father of the unborn fetus is legally required to
assist in the support of the child. In the case of rape, the
information required under this clause may be omitted.
(C) That adoption alternatives are available and that adoptive
parents may legally pay the costs of prenatal care, childbirth,
and neonatal care.
(3) The pregnant woman certifies in writing, before the abortion
is performed, that the information required by subdivisions (1)
and (2) has been provided.
(b) Before an abortion is performed, the pregnant woman may, upon
the pregnant woman's request, view the fetal ultrasound imaging and
hear the auscultation of the fetal heart tone if the fetal heart tone is
audible.
SOURCE: IC 16-34-2-3; (08)CC100108.445. -->
SECTION 445. IC 16-34-2-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 3. (a) All abortions
performed after a fetus is viable shall be:
(1) governed by section 1(a)(3) and 1(b) of this chapter;
(2) performed in a hospital having premature birth intensive care
units, unless compliance with this requirement would result in an
increased risk to the life or health of the mother; and
(3) performed in the presence of a second physician as provided
in subsection (b).
(b) An abortion may be performed after a fetus is viable only if there
is in attendance a physician, other than the physician performing the
abortion, who shall take control of and provide immediate care for a
child born alive as a result of the abortion. During the performance of
the abortion, the physician performing the abortion, and after the
abortion, the physician required by this subsection to be in attendance,
shall take all reasonable steps in keeping with good medical practice,
consistent with the procedure used, to preserve the life and health of
the viable unborn child. However, this subsection does not apply if
compliance would result in an increased risk to the life or health of the
mother.
(c) Any fetus born alive shall be treated as a person under the law,
and a birth certificate shall be issued certifying the child's birth even
though the child may subsequently die, in which event a death
certificate shall be issued. Failure to take all reasonable steps, in
keeping with good medical practice, to preserve the life and health of
the live born person shall subject the responsible persons to Indiana
laws governing homicide, manslaughter, and civil liability for wrongful
death and medical malpractice.
(d) If, before the abortion, the mother, and if married, her husband,
has or have stated in writing that she does or they do not wish to keep
the child in the event that the abortion results in a live birth, and this
writing is not retracted before the abortion, the child, if born alive, shall
immediately upon birth become a ward of the county office of family
and children. department of child services.
SOURCE: IC 16-35-4-2; (08)CC100108.446. -->
SECTION 446. IC 16-35-4-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 2.
Notwithstanding the repeal of IC 16-35-3, all money contained in or
received for deposit in the children with special health care needs
county fund established in each county under IC 16-35-3 (repealed)
shall be transferred at the end of each month to the children with
special health care needs state fund.
SOURCE: IC 16-35-4-3; (08)CC100108.447. -->
SECTION 447. IC 16-35-4-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 3. The children
with special health care needs state fund consists of the following:
(1) Money transferred to the fund from the children with special
health care needs county fund under IC 16-35-3. section 2 of this
chapter.
(2) Contributions to the fund from individuals, corporations,
foundations, or other persons for the purpose of providing money
to assist children with special health care needs.
(3) Appropriations made specifically to the fund by the general
assembly.
SOURCE: IC 16-39-3-8; (08)CC100108.448. -->
SECTION 448. IC 16-39-3-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 8. If an emergency
exists in which a child is alleged to be a child in need of services under
IC 31-34-1 and the
county office of family and children department
of child services seeks access to the mental health records of the
parent, guardian, or custodian of the child as a part of a preliminary
inquiry under IC 31-34-7, the
county office department of child
services may file a verified petition, which sets forth the facts the
county office department of child services alleges constitute an
emergency, seeking an emergency hearing under this section. A request
for access to a patient's mental health record under this section shall be
heard by the
juvenile court having jurisdiction under IC 31-30 through
IC 31-40. Notice of a hearing to be conducted under this section shall
be served not later than twenty-four (24) hours before the hearing to all
persons entitled to receive notice under section 4 of this chapter. If
actual notice cannot be given, the
county office department of child
services shall file with the court an affidavit stating that verbal notice
or written notice left at the last known address of the respondent was
attempted not less than twenty-four (24) hours before the hearing. A
hearing under this section shall be held not later than forty-eight (48)
hours after the petition for an emergency hearing is filed. The
juvenile
court shall enter written findings concerning the release or denial of the
release of the mental health records of the parent, guardian, or
custodian. The
juvenile court shall order the release of the mental
health records if the court finds the following by a preponderance of the
evidence:
(1) Other reasonable methods of obtaining the information sought
are not available or would not be effective.
(2) The need for disclosure in the best interests of the child
outweighs the potential harm to the patient caused by a necessary
disclosure. In weighing the potential harm to the patient, the
juvenile court shall consider the impact of disclosure on the
provider-patient relationship and the patient's rehabilitative
process.
SOURCE: IC 16-40-1-2; (08)CC100108.449. -->
SECTION 449. IC 16-40-1-2, AS AMENDED BY P.L.99-2007,
SECTION 160, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 2. (a) Except as provided in
subsection (b), each:
(1) physician;
(2) superintendent of a hospital;
(3) director of a local health department;
(4) director of a county local office of family and children; the
department of child services;
(5) director of the division of disability and rehabilitative
services;
(6) superintendent of a state institution serving individuals with
a disability; or
(7) superintendent of a school corporation;
who diagnoses, treats, provides, or cares for a person with a disability
shall report the disabling condition to the state department within sixty
(60) days.
(b) Each:
(1) physician holding an unlimited license to practice medicine;
or
(2) optometrist licensed under IC 25-24-1;
shall file a report regarding a person who is blind or has a visual
impairment with the office of the secretary of family and social services
in accordance with IC 12-12-9.
SOURCE: IC 20-19-2-8; (08)CC100108.450. -->
SECTION 450. IC 20-19-2-8, AS ADDED BY P.L.65-2005,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 8. (a) In addition to any other powers and
duties prescribed by law, the state board shall adopt rules under
IC 4-22-2 concerning, but not limited to, the following matters:
(1) The designation and employment of the employees and
consultants necessary for the department. The state board shall fix
the compensation of employees of the department, subject to the
approval of the budget committee and the governor under
IC 4-12-2.
(2) The establishment and maintenance of standards and
guidelines
other than building, space, and site requirements, for
media centers, libraries, instructional materials centers, or any
other area or system of areas in a school where a full range of
information sources, associated equipment, and services from
professional media staff are accessible to the school community.
With regard to library automation systems, the state board may
only adopt rules that meet the standards established by the state
library board for library automation systems under
IC 4-23-7.1-11(b).
(3) The establishment and maintenance of standards for student
personnel and guidance services.
(4) The establishment and maintenance of minimum standards for
driver education programs (including classroom instruction and
practice driving) and equipment. Classroom instruction standards
established under this subdivision must include instruction about:
(A) railroad-highway grade crossing safety; and
(B) the procedure for participation in the human organ donor
program.
(5) The inspection of all public schools in Indiana to determine
the condition of the schools. The state board shall establish
standards governing the accreditation of public schools.
Observance of:
(A) IC 20-31-4;
(B) IC 20-28-5-2;
(C) IC 20-28-6-3 through IC 20-28-6-7;
(D) IC 20-28-9-7 and IC 20-28-9-8;
(E) IC 20-28-11; and
(F) IC 20-31-3, IC 20-32-4, IC 20-32-5, IC 20-32-6, and
IC 20-32-8;
is a prerequisite to the accreditation of a school. Local public
school officials shall make the reports required of them and
otherwise cooperate with the state board regarding required
inspections. Nonpublic schools may also request the inspection
for classification purposes. Compliance with the building and site
guidelines adopted by the state board is not a prerequisite of
accreditation.
(6) Subject to section 9 of this chapter, the adoption and approval
of textbooks under IC 20-20-5.
(7) The distribution of funds and revenues appropriated for the
support of schools in the state.
(8) The state board may not establish an accreditation system for
nonpublic schools that is less stringent than the accreditation
system for public schools.
(9) A separate system for recognizing nonpublic schools under
IC 20-19-2-10. Recognition of nonpublic schools under this
subdivision constitutes the system of regulatory standards that
apply to nonpublic schools that seek to qualify for the system of
recognition.
(10) The establishment and enforcement of standards and
guidelines concerning the safety of students participating in
cheerleading activities.
(b) Before final adoption of any rule, the state board shall make a
finding on the estimated fiscal impact that the rule will have on school
corporations.
SOURCE: IC 20-19-2-12; (08)CC100108.451. -->
SECTION 451. IC 20-19-2-12, AS AMENDED BY P.L.1-2006,
SECTION 313, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 12. (a) The state board shall,
in the manner provided by IC 4-22-2, adopt
rules setting forth
nonbinding guidelines for the selection of school sites and the
construction, alteration, and repair of school buildings, athletic
facilities, and other categories of facilities related to the operation
and administration of school corporations. The nonbinding
guidelines (1) must include:
(1) preferred location and building practices for school
corporations, including standards for enhancing health, student
safety, accessibility, energy efficiency, cost operating efficiency,
and instructional efficacy; and
(2) may include guidelines concerning minimum acreage, cost per
square foot and or cost per ADM (as defined in IC 20-18-2-2),
technology infrastructure, building materials, per student
square footage, and other general space requirements,
including space for academics, administration and staff
support, arts education and auditoriums, libraries, cafeterias,
athletics and physical education, transportation facilities, and
maintenance and repair facilities; and
(3) additional guidelines that the state board considers
necessary for efficient and cost effective construction of school
facilities.
The building law compliance officer appointed under IC 10-19-7-4,
the office of management and budget, and the department of local
government finance shall, upon request of the board, provide
technical assistance as necessary for the development of the
guidelines.
(b) The state board shall annually compile, in a document capable
of easy revision, the:
(1) guidelines described in subsection (a); and
(2) rules of the:
(A) fire prevention and building safety commission; and
(B) state department of health;
that govern site selection and the construction, alteration, and repair of
school buildings.
(c) A school corporation shall consider the guidelines adopted
under subsection (a) when developing plans and specifications for
a facility described in subsection (a). Before submitting completed
written plans and specifications for the selection of a school building
site or the construction or alteration of a school building to the division
of fire and building safety for issuance of a design release under
IC 22-15-3, a school corporation shall do the following:
(1) Submit the proposed plans and specifications to the
department. Within thirty (30) days after the department
receives the plans and specifications, the department shall:
(A) review the plans and specifications to determine
whether they comply with the guidelines adopted under
subsection (a); and
(B) provide written recommendations concerning the plans
and specifications to the school corporation, which must
include findings as to any material differences between the
plans and specifications and the guidelines adopted under
subsection (a).
(1) (2) After the earlier of:
(A) receipt of the recommendations provided under
subdivision (1)(B); or
(B) the date that is thirty (30) days after the date the
department received the plans and specifications under
subdivision (1)(A);
issue a public document that describes
the recommendations, if
any, and any material differences between the plans and
specifications prepared by the school corporation and the
guidelines adopted under subsection (a), as determined under the
guidelines adopted by the state board.
and
(2) (3) After publishing a notice of the public hearing under
IC 5-3-1, conduct a public hearing to receive public comment
concerning the school corporation's plans and specifications.
After the public hearing and without conducting another public hearing
under this subsection, the governing body may revise the plans and
specifications or submit the plans and specifications to the division of
fire and building safety without making changes. The school
corporation shall revise the public document described in subdivision
(1) (2) to identify any changes in the plans and specifications after the
public document's initial preparation.
SOURCE: IC 20-19-2-13; (08)CC100108.452. -->
SECTION 452. IC 20-19-2-13, AS ADDED BY P.L.1-2005,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 13. The state board may not approve or
disapprove plans and specifications for the construction, alteration, or
repair of school buildings, except as necessary under the following:
(1) The terms of a federal grant or a federal law.
(2) IC 20-35-4-2 concerning the authorization of a special school
for children with disabilities.
However, the state board shall adopt guidelines concerning plans
and specifications as required by section 12 of this chapter.
SOURCE: IC 20-19-3-8; (08)CC100108.453. -->
SECTION 453. IC 20-19-3-8, AS ADDED BY P.L.1-2005,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 8.
(a) The department may not approve or
disapprove plans and specifications for the construction, alteration, or
repair of school buildings, except as necessary under the following:
(1) The terms of a federal grant or a federal law.
(2) IC 20-35-4-2 concerning the authorization of a special school
for children with disabilities.
(b) Notwithstanding subsection (a), the department shall do the
following:
(1) Receive and review plans and specifications as required by
IC 20-19-2-12.
(2) Establish a central clearinghouse for access by school
corporations that may want to use a prototype design in the
construction of school facilities. The department shall compile
necessary publications and may establish a computer data
base to distribute information on prototype designs to school
corporations. Architects and engineers registered to practice
in Indiana may submit plans and specifications for a
prototype design to the clearinghouse. The plans and
specifications may be accessed by any person. However, the
following provisions apply to a prototype design submitted to
the clearinghouse:
(A) The original architect of record or engineer of record
retains ownership of and liability for a prototype design.
(B) A school corporation or other person may not use a
prototype design without the site-specific, written
permission of the original architect of record or engineer
of record.
(C) An architect's or engineer's liability under clause (A)
is subject to the requirements of clause (B).
The state board may adopt rules under IC 4-22-2 to
implement this subdivision.
SOURCE: IC 20-20-34-1; (08)CC100108.454. -->
SECTION 454. IC 20-20-34-1, AS ADDED BY P.L.2-2006,
SECTION 86, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 1. This chapter applies to each school
corporation. imposing a property tax under IC 20-46-2 for a calendar
year for the school corporation's special education preschool fund.
SOURCE: IC 20-20-34-2; (08)CC100108.455. -->
SECTION 455. IC 20-20-34-2, AS ADDED BY P.L.2-2006,
SECTION 86, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 2. (a) The auditor of state shall distribute to
each school corporation an amount equal to the result of the following
formula:
STEP ONE: Determine the product of:
(A) (1) two thousand seven hundred fifty dollars ($2,750);
multiplied by
(B) (2) the number of special education preschool children who
are students in the school corporation, as annually determined by
the department.
STEP TWO: Determine the greater of zero (0) or the remainder
of:
(A) the STEP ONE amount; minus
(B) the property tax required by IC 20-46-2.
(b) A distribution under this section is in addition to any distribution
of federal funds that are made available to the state for special
education preschool programs.
SOURCE: IC 20-20-36; (08)CC100108.456. -->
SECTION 456. IC 20-20-36 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]:
Chapter 36. Levy Replacement Grant
Sec. 1. As used in this chapter, "credit" refers to a credit
granted under IC 6-1.1-20.6.
Sec. 2. As used in this chapter, "circuit breaker replacement
amount" refers to the amount determined under section 5 of this
chapter.
Sec. 3. As used in this chapter, "grant" refers to a grant
distributed under this chapter.
Sec. 4. (a) Notwithstanding any other provision, a school
corporation is eligible for a grant under this chapter in a particular
year only if for that year the school corporation's total property
tax revenue is expected to be reduced by more than two percent
(2%) because of the application of credits in that year.
(b) Subject to subsection (a), an eligible school corporation is
entitled to a grant in:
(1) 2009 equal to the eligible school corporation's circuit
breaker replacement amount for property taxes imposed for
the March 1, 2008, and January 15, 2009, assessment dates;
and
(2) 2010 equal to the eligible school corporation's circuit
breaker replacement amount for property taxes imposed for
the March 1, 2009, and January 15, 2010, assessment dates.
Sec. 5. (a) An eligible school corporation's circuit breaker
replacement amount for 2009 is equal to the result determined
under STEP FOUR of the following formula:
STEP ONE: Determine the amount of credits granted against
the eligible school corporation's combined levy for the eligible
school corporation's debt service fund, capital projects fund,
transportation fund, school bus replacement fund, and racial
balance fund.
STEP TWO: Determine the sum of the STEP ONE amounts
for all eligible school corporations in Indiana.
STEP THREE: Divide fifty million dollars ($50,000,000) by
the STEP TWO amount, rounding to the nearest ten
thousandth (0.0001).
STEP FOUR: Multiply the STEP THREE result by the STEP
ONE amount, rounding to the nearest dollar ($1).
(b) An eligible school corporation's circuit breaker replacement
amount for 2010 is equal to the result determined under STEP
FOUR of the following formula:
STEP ONE: Determine the amount of credits granted against
the eligible school corporation's combined levy for the school
corporation's debt service fund, capital projects fund,
transportation fund, school bus replacement fund, and racial
balance fund.
STEP TWO: Determine the sum of the STEP ONE amounts
for all eligible school corporations in Indiana.
STEP THREE: Divide seventy million dollars ($70,000,000)
by the STEP TWO amount, rounding to the nearest ten
thousandth (0.0001).
STEP FOUR: Multiply the STEP THREE result by the STEP
ONE amount, rounding to the nearest dollar ($1).
Sec. 6. The department shall administer the grant program.
Sec. 7. (a) Not later than May 1 of a calendar year, the budget
agency shall certify to the department an initial estimate of the
circuit breaker replacement amount attributable to each school
corporation for the calendar year.
(b) Not later than November 1 of a calendar year, the budget
agency shall certify to the department a final estimate of the circuit
breaker replacement amount attributable to each eligible school
corporation for the calendar year.
(c) The budget agency shall compute an amount certified under
this section using the best information available to the budget
agency at the time the certification is made.
Sec. 8. Subject to section 9 of this chapter, the department shall
distribute a grant to an eligible school corporation equal to fifty
percent (50%) of the eligible school corporation's estimated circuit
breaker replacement amount for the calendar year in two (2)
installments. An installment shall be paid not later than:
(1) June 20; and
(2) December 20;
of the calendar year.
Sec. 9. Based on the final estimate of the circuit breaker
replacement amount certified to the department by the budget
agency, the department shall settle any overpayment or
underpayment of circuit breaker replacement amounts to an
eligible school corporation. The department may offset
overpayments of circuit breaker replacement amounts for a
particular calendar year against:
(1) a grant; or
(2) state tuition support distribution;
that the eligible school corporation would otherwise be entitled to
receive.
Sec. 10. An eligible school corporation shall deposit and use the
amount received from a grant as follows:
(1) An amount equal to the revenue lost to the eligible school
corporation's debt service fund as the result of the granting of
credits shall be deposited in the eligible school corporation's
debt service fund for purposes of the debt service fund.
(2) Any part of a grant remaining after making the deposit
required under subdivision (1) may be deposited in any
combination of the eligible school corporation's capital
projects fund, transportation fund, school bus replacement
fund, and racial balance fund, as determined by the school
corporation.
SOURCE: IC 20-21-2-8; (08)CC100108.457. -->
SECTION 457. IC 20-21-2-8, AS ADDED BY P.L.1-2005,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. Upon the presentation of satisfactory
evidence showing that:
(1) there is a school age individual with a visual disability
residing in a county;
(2) the individual is entitled to the facilities of the school;
(3) the individual's parent wishes the individual to participate in
the school's educational program but is unable to pay the expenses
of maintaining the individual at the school; and
(4) the individual is entitled to placement in the school under
section 6 of this chapter;
a court with jurisdiction shall, upon application by the county local
office of the division of family and children, resources, order the
individual to be sent to the school at the expense of the county. The
expenses include the expenses described in section 10 of this chapter
and shall be paid from the county general fund.
SOURCE: IC 20-22-2-8; (08)CC100108.458. -->
SECTION 458. IC 20-22-2-8, AS ADDED BY P.L.1-2005,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. Upon the presentation of satisfactory
evidence showing that:
(1) there is a school age individual with a hearing disability
residing in a county;
(2) the individual is entitled to the facilities of the school;
(3) the individual's parent wishes the individual to participate in
the school's educational program but is unable to pay the expenses
of maintaining the individual at the school; and
(4) the individual is entitled to placement in the school under
section 6 of this chapter;
a court with jurisdiction shall, upon application by the county local
office of the division of family and children, resources, order the
individual to be sent to the school at the expense of the county. The
expenses include the expenses described in section 10 of this chapter
and shall be paid from the county general fund.
SOURCE: IC 20-23-4-42; (08)CC100108.459. -->
SECTION 459. IC 20-23-4-42, AS ADDED BY P.L.1-2005,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 42. (a) The state board shall enforce the
rules compiled under IC 20-19-2-8 that establish procedures and
standards set forth in IC 20-19-2-12 concerning the review of, and
public hearings concerning, plans and specifications for the
construction of, addition to, or remodeling of school facilities The
commission shall apply these rules equally to facilities to be used or
leased by both community school corporations and school corporations
that are not community school corporations.
(b) A school building or an addition to a school building may not be
constructed and a lease of a school building for a term of more than one
(1) year may not be entered into by a school corporation other than a
community school corporation or by two (2) or more school
corporations jointly without the approval of the state board. For
purposes of this subsection, "community school corporation" does not
include a community school corporation governed by an interim board
of school trustees.
(c) (b) An action to question any approval referred to in this section
or to enjoin school construction or the performance of any of the terms
and conditions of a lease or the execution, sale, or delivery of bonds, on
the ground that any approval should not have been granted, may not be
instituted at any time later than fifteen (15) days after approval has
been granted.
SOURCE: IC 20-24-7-2; (08)CC100108.460. -->
SECTION 460. IC 20-24-7-2, AS AMENDED BY P.L.2-2006,
SECTION 106, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 2. (a) Not later than the date
established by the department for determining ADM, and after May 31
each year, the organizer shall submit to the department the following
information on a form prescribed by the department:
(1) The number of students enrolled in the charter school.
(2) The name and address of each student.
(3) The name of the school corporation in which the student has
legal settlement.
(4) The name of the school corporation, if any, that the student
attended during the immediately preceding school year.
(5) The grade level in which the student will enroll in the charter
school.
The department shall verify the accuracy of the information reported.
(b) This subsection applies after December 31 of the calendar year
in which a charter school begins its initial operation. The department
shall distribute to the organizer the state tuition support distribution.
The department shall make a distribution under this subsection at the
same time and in the same manner as the department makes a
distribution of state tuition support under IC 20-43-2 to other school
corporations.
(c) The department shall provide to the department of local
government finance the following information:
(1) For each county, the number of students who:
(A) have legal settlement in the county; and
(B) attend a charter school.
(2) The school corporation in which each student described in
subdivision (1) has legal settlement.
(3) The charter school that a student described in subdivision (1)
attends and the county in which the charter school is located.
(4) The amount of the tuition support levy determined under
IC 20-45-3-11 for each school corporation described in
subdivision (2).
(5) The amount determined under STEP TWO of the following
formula:
STEP ONE: Determine the product of:
(A) the target revenue per ADM (as defined in
IC 20-43-1-26) determined for a charter school described in
subdivision (3); multiplied by
(B) thirty-five hundredths (0.35).
STEP TWO: Determine the product of:
(A) the STEP ONE amount; multiplied by
(B) the current ADM of a charter school described in
subdivision (3).
(6) The amount determined under STEP THREE of the following
formula:
STEP ONE: Determine the number of students described in
subdivision (1) who:
(A) attend the same charter school; and
(B) have legal settlement in the same school corporation
located in the county.
STEP TWO: Determine the subdivision (5) STEP ONE
amount for a charter school described in STEP ONE (A).
STEP THREE: Determine the product of:
(A) the STEP ONE amount; multiplied by
(B) the STEP TWO amount.
SOURCE: IC 20-24-7-3; (08)CC100108.461. -->
SECTION 461. IC 20-24-7-3, AS AMENDED BY P.L.2-2006,
SECTION 107, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 3. (a) This section applies to
a conversion charter school.
(b) Not later than the date established by the department for
determining ADM and after July 2, the organizer shall submit to a
governing body on a form prescribed by the department the information
reported under section 2(a) of this chapter for each student who:
(1) is enrolled in the organizer's conversion charter school; and
(2) has legal settlement in the governing body's school
corporation.
(c) (b) Beginning not more than sixty (60) days after the department
receives the information reported under section 2(a) of this chapter, the
department shall distribute to the organizer:
(1) tuition support and other state funding for any purpose for
students enrolled in the conversion charter school;
(2) a proportionate share of state and federal funds received:
(A) for students with disabilities; or
(B) for staff services for students with disabilities;
enrolled in the conversion charter school; and
(3) a proportionate share of funds received under federal or state
categorical aid programs for students who are eligible for the
federal or state categorical aid and are enrolled in the conversion
charter school;
for the second six (6) months of the calendar year in which the
conversion charter school is established. The department shall make a
distribution under this subsection at the same time and in the same
manner as the department makes a distribution to the governing body
of the school corporation in which the conversion charter school is
located. A distribution to the governing body of the school corporation
in which the conversion charter school is located is reduced by the
amount distributed to the conversion charter school. This subsection
does not apply to a conversion charter school after December 31 of the
calendar year in which the conversion charter school is established.
(d) This subsection applies beginning with the first property tax
distribution described in IC 6-1.1-27-1 to the governing body of the
school corporation in which a conversion charter school is located after
the governing body receives the information reported under subsection
(b). Not more than ten (10) days after the governing body receives a
property tax distribution described in IC 6-1.1-27-1, the governing
body shall distribute to the conversion charter school the amount
determined under STEP THREE of the following formula:
STEP ONE: Determine the quotient of:
(A) the number of students who:
(i) are enrolled in the conversion charter school; and
(ii) were counted in the ADM of the previous year for the
school corporation in which the conversion charter school is
located; divided by
(B) the current ADM of the school corporation in which the
conversion charter school is located.
In determining the number of students enrolled under clause
(A)(i), each kindergarten student shall be counted as one-half
(1/2) student.
STEP TWO: Determine the total amount of the following
revenues to which the school corporation in which the conversion
charter school is located is entitled for the second six (6) months
of the calendar year in which the conversion charter school is
established:
(A) Revenues obtained by the school corporation's:
(i) general fund property tax levy; and
(ii) excise tax revenue (as defined in IC 20-43-1-12).
(B) The school corporation's certified distribution of county
adjusted gross income tax revenue under IC 6-3.5-1.1 that is
to be used as property tax replacement credits.
STEP THREE: Determine the product of:
(A) the STEP ONE amount; multiplied by
(B) the STEP TWO amount.
(e) Subsection (d) does not apply to a conversion charter school
after the later of the following dates:
(1) December 31 of the calendar year in which the conversion
charter school is established.
(2) Ten (10) days after the date on which the governing body of
the school corporation in which the conversion charter school is
located receives the final distribution described in IC 6-1.1-27-1
of revenues to which the school corporation in which the
conversion charter school is located is entitled for the second six
(6) months of the calendar year in which the conversion charter
school is established.
(f) (c) This subsection applies during the second six (6) months of
the calendar year in which a conversion charter school is established.
A conversion charter school may apply for an advance from the charter
school advancement account under IC 20-49-7 in the amount
determined under STEP FOUR of the following formula:
STEP ONE: Determine the result under subsection (d) STEP
ONE (A).
STEP TWO: Determine the difference between:
(A) the conversion charter school's current ADM; minus
(B) the STEP ONE amount.
STEP THREE: Determine the quotient of:
(A) the STEP TWO amount; divided by
(B) the conversion charter school's current ADM.
STEP FOUR: Determine the product of:
(A) the STEP THREE amount; multiplied by
(B) the quotient of:
(i) the subsection (d) STEP TWO amount; divided by
(ii) two (2).
SOURCE: IC 20-24-7-4; (08)CC100108.462. -->
SECTION 462. IC 20-24-7-4, AS AMENDED BY P.L.2-2006,
SECTION 108, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 4. (a) Services that a school
corporation provides to a charter school, including transportation, may
be provided at not more than one hundred three percent (103%) of the
actual cost of the services.
(b) This subsection applies to a sponsor that is a state educational
institution described in IC 20-24-1-7(2). In a calendar year, a state
educational institution may receive from the organizer of a charter
school sponsored by the state educational institution an administrative
fee equal to not more than three percent (3%) of the total amount the
organizer receives during the calendar year
(1) under section 12 of this chapter; and
(2) from basic tuition support (as defined in IC 20-43-1-8).
SOURCE: IC 20-24-7-9; (08)CC100108.463. -->
SECTION 463. IC 20-24-7-9, AS AMENDED BY P.L.2-2006,
SECTION 109, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 9. (a) This section applies if:
(1) a sponsor:
(A) revokes a charter before the end of the term for which the
charter is granted; or
(B) does not renew a charter; or
(2) a charter school otherwise terminates its charter before the end
of the term for which the charter is granted.
(b) Any local or state funds that remain to be distributed to the
charter school in the calendar year in which an event described in
subsection (a) occurs shall be distributed as follows:
(1) First, to the common school loan fund to repay any existing
obligations of the charter school under IC 20-49-7.
(2) Second, to the entities that distributed the funds to the charter
school. A distribution under this subdivision shall be on a pro rata
basis.
(c) If the funds described in subsection (b) are insufficient to repay
all existing obligations of the charter school under IC 20-49-7, the state
shall repay any remaining obligations of the charter school under
IC 20-49-7 from the amount appropriated for state tuition support
distributions.
SOURCE: IC 20-24.5-2-10; (08)CC100108.464. -->
SECTION 464. IC 20-24.5-2-10, AS ADDED BY P.L.2-2007,
SECTION 209, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 10. A laboratory school that:
(1) is operated without an agreement; and
(2) has an ADM of not more than seven hundred fifty (750);
must be treated as a charter school for purposes of local funding under
IC 20-45-3 and state funding under IC 20-20-33 and IC 20-43.
SOURCE: IC 20-25-8-3; (08)CC100108.465. -->
SECTION 465. IC 20-25-8-3, AS ADDED BY P.L.1-2005,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. Each school shall report to the county local
office of family and children the department of child services the
names of foster parents who have not completed a compact under this
chapter.
SOURCE: IC 20-26-7-17; (08)CC100108.466. -->
SECTION 466. IC 20-26-7-17, AS ADDED BY P.L.1-2005,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 17. (a) A school corporation may:
(1) purchase buildings or lands, or both, for school purposes; and
(2) improve the buildings or lands, or both.
(b) An existing building, other than a building obtained under
IC 5-17-2 (before its repeal) or IC 4-13-1.7, permitting the purchase of
suitable surplus government buildings, may not be purchased for use
as a school building unless the building was originally constructed for
use by the school corporation and used for that purpose for at least five
(5) years preceding the acquisition as provided in this section through
section 19 of this chapter.
(c) Notwithstanding this section through section 19 of this chapter
limiting the purchase of school buildings, a school corporation may:
(1) purchase suitable buildings or lands, or both, adjacent to
school property for school purposes; and
(2) improve the buildings or lands, or both, after giving notice to
the taxpayers of the intention of the school corporation to
purchase.
The taxpayers of the school corporation have the same right of appeal
to the department of local government finance under the same
procedure as provided for in IC 6-1.1-20-5 through IC 6-1.1-20-6.
SOURCE: IC 20-26-7-18; (08)CC100108.467. -->
SECTION 467. IC 20-26-7-18, AS ADDED BY P.L.1-2005,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 18. A school corporation may issue and sell bonds
under the general statutes governing the issuance of bonds to purchase
and improve buildings or lands, or both. All laws relating to approval
(if required) in a local public question under IC 6-1.1-20, the filing
of petitions, remonstrances, and objecting petitions, giving notices of
the filing of petitions, the determination to issue bonds, and the
appropriation of the proceeds of the bonds are applicable to the
issuance of bonds under sections 17 through 19 of this chapter.
SOURCE: IC 20-26-9-12; (08)CC100108.468. -->
SECTION 468. IC 20-26-9-12, AS ADDED BY P.L.1-2005,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 12. (a) School cities, school townships,
school towns, and joint districts may:
(1) establish, equip, operate, and maintain school kitchens and
school lunchrooms for the improvement of the health of students
and for the advancement of the educational work of their
respective schools;
(2) employ all necessary directors, assistants, and agents; and
(3) appropriate funds for the school lunch program.
Participation in a school lunch program under this chapter is
discretionary with the governing board of a school corporation.
(b) If federal funds are not available to operate a school lunch
program:
(1) the state may not participate in a school lunch program; and
(2) money appropriated by the state for that purpose and not
expended shall immediately revert to the state general fund.
(c) Failure on the part of the state to participate in the school lunch
program does not invalidate any appropriation made or school lunch
program carried on by a school corporation by means of gifts or money
raised by tax levy under this chapter. appropriated from state tuition
support distributions received by the school corporation.
SOURCE: IC 20-26-11-9; (08)CC100108.469. -->
SECTION 469. IC 20-26-11-9, AS AMENDED BY P.L.145-2006,
SECTION 149, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 9. (a) This section applies to
each student:
(1) described in section 8(a) of this chapter;
(2) who is placed in a home or facility in Indiana that is outside
the school corporation where the student has legal settlement; and
(3) for which the state is not obligated to pay transfer tuition.
(b) Not later than ten (10) days after the department of child
services
or a county office of family and children places or changes the
placement of a student, the department of child services
or the county
office of family and children that placed the student shall notify the
school corporation where the student has legal settlement and the
school corporation where the student will attend school of the
placement or change of placement. Before June 30 of each year, a
county that places a student in a home or facility shall notify the school
corporation where a student has legal settlement and the school
corporation in which a student will attend school if a student's
placement will continue for the ensuing school year. The notifications
required under this subsection must be made by:
(1) the county office (as defined in IC 12-7-2-45) if the county
office or the department of child services, if the department of
child services placed or consented to the placement of the
student; or
(2) if subdivision (1) does not apply, the court or other agency
making the placement.
SOURCE: IC 20-26-11-12; (08)CC100108.470. -->
SECTION 470. IC 20-26-11-12, AS AMENDED BY P.L.145-2006,
SECTION 150, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 12. (a) If a student is
transferred under section 5 of this chapter from a school corporation in
Indiana to a public school corporation in another state, the transferor
corporation shall pay the transferee corporation the full tuition fee
charged by the transferee corporation. However, the amount of the full
tuition fee may not exceed the amount charged by the transferor
corporation for the same class of school, or if the school does not have
the same classification, the amount may not exceed the amount charged
by the geographically nearest school corporation in Indiana that has the
same classification.
(b) If a child is:
(1) placed by
a court order or with the consent of the
department of child services in an out-of-state institution or
other facility; and
(2) provided all educational programs and services by a public
school corporation in the state where the child is placed, whether
at the facility, the public school, or another location;
the
county office of family and children for the county placing the child
department of child services shall pay
from the county family and
children's fund to the public school corporation in which the child is
enrolled, the amount of transfer tuition specified in subsection (c).
(c) The transfer tuition for which
a county office the department
of child services is obligated under subsection (b) is equal to the
following:
(1) The amount under a written agreement among the
county
office, department of child services, the institution or other
facility, and the governing body of the public school corporation
in the other state that specifies the amount and method of
computing transfer tuition.
(2) The full tuition fee charged by the transferee corporation, if
subdivision (1) does not apply. However, the amount of the full
tuition fee must not exceed the amount charged by the transferor
corporation for the same class of school, or if the school does not
have the same classification, the amount must not exceed the
amount charged by the geographically nearest school corporation
in Indiana that has the same classification.
(d) If a child is:
(1) placed by a court order or with the consent of the
department of child services in an out-of-state institution or
other facility; and
(2) provided:
(A) onsite educational programs and services either through
the facility's employees or by contract with another person or
organization that is not a public school corporation; or
(B) educational programs and services by a nonpublic school;
the county office of family and children for the county placing the child
department of child services shall pay from the county family and
children's fund, in an amount and in the manner specified in a written
agreement between the county office department of child services and
the institution or other facility.
(e) An agreement described in subsection (c) or (d) is subject to the
approval of the director of the department of child services. However,
For purposes of IC 4-13-2, the an agreement described in subsection
(c) or (d) shall not be treated as a contract.
SOURCE: IC 20-26-11-13; (08)CC100108.471. -->
SECTION 471. IC 20-26-11-13, AS AMENDED BY P.L.234-2007,
SECTION 105, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 13. (a) As used in this section,
the following terms have the following meanings:
(1) "Class of school" refers to a classification of each school or
program in the transferee corporation by the grades or special
programs taught at the school. Generally, these classifications are
denominated as kindergarten, elementary school, middle school
or junior high school, high school, and special schools or classes,
such as schools or classes for special education, career and
technical education, or career education.
(2) "Special equipment" means equipment that during a school
year:
(A) is used only when a child with disabilities is attending
school;
(B) is not used to transport a child to or from a place where the
child is attending school;
(C) is necessary for the education of each child with
disabilities that uses the equipment, as determined under the
individualized education program for the child; and
(D) is not used for or by any child who is not a child with
disabilities.
(3) "Student enrollment" means the following:
(A) The total number of students in kindergarten through
grade 12 who are enrolled in a transferee school corporation
on a date determined by the state board.
(B) The total number of students enrolled in a class of school
in a transferee school corporation on a date determined by the
state board.
However, a kindergarten student shall be counted under clauses
(A) and (B) as one-half (1/2) student. The state board may select
a different date for counts under this subdivision. However, the
same date shall be used for all school corporations making a count
for the same class of school.
(b) Each transferee corporation is entitled to receive for each school
year on account of each transferred student, except a student
transferred under section 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) State tuition support distributions.
(B) Property tax levies under IC 20-45-7 and IC 20-45-8.
(C) Excise tax revenue (as defined in IC 20-43-1-12) 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, by or with the approval of the department of child services,
the institution or facility shall charge the county office of the county of
the student's legal settlement under IC 12-19-7 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 tuition support distributions or any other state
distribution computed 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) A school corporation 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.
(j) If a school corporation experiences a net financial impact with
regard to transfer tuition that is negative for a particular school year as
described in IC 20-45-6-8, the school corporation may appeal for an
excessive levy as provided under IC 20-45-6-8.
SOURCE: IC 20-26-11-17; (08)CC100108.472. -->
SECTION 472. IC 20-26-11-17, AS ADDED BY P.L.1-2005,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 17. (a) Each year before the date specified
in the rules adopted by the state board, a school corporation shall report
the information specified in subsection (b) for each student:
(1) for whom tuition support is paid by another school
corporation;
(2) for whom tuition support is paid by the state; and
(3) who is enrolled in the school corporation but has the
equivalent of a legal settlement in another state or country;
to the county office (as defined in IC 12-7-2-45) for the county in
which the principal office of the school corporation is located and to
the department.
(b) Each school corporation shall provide the following information
for each school year for each category of student described in
subsection (a):
(1) The amount of tuition support and other support received for
the students described in subsection (a).
(2) The operating expenses, as determined under section 13 of
this chapter, incurred for the students described in subsection (a).
(3) Special equipment expenditures that are directly related to
educating students described in subsection (a).
(4) The number of transfer students described in subsection (a).
(5) Any other information required under the rules adopted by the
state board after consultation with the office of the secretary of
family and social services.
(c) The information required under this section shall be reported in
the format and on the forms specified by the state board.
(d) Not later than November 30 of each year the department shall
compile the information required from school corporations under this
section and submit the compiled information in the form specified by
the office of the secretary of family and social services to the office of
the secretary of family and social services.
(e) Not later than November 30 of each year each county office shall
submit the following information to the office of the secretary of family
and social services for each child who is described in IC 12-19-7-1(1)
and is placed in 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 services.
(f) (e) Not later than December 31 of each year, the office of the
secretary of family and social 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.
SOURCE: IC 20-26-11-23; (08)CC100108.473. -->
SECTION 473. IC 20-26-11-23, AS AMENDED BY P.L.2-2006,
SECTION 132, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 23. (a) If a transfer is ordered
to commence in a school year, where the transferor corporation has net
additional costs over savings (on account of any transfer ordered)
allocable to the calendar year in which the school year begins, and
where the transferee corporation does not have budgeted funds for the
net additional costs, the net additional costs may be recovered by one
(1) or more of the following methods in addition to any other methods
provided by applicable law:
(1) An emergency loan made under IC 20-48-1-7 to be paid, out
of the debt service levy and fund, or a loan from any state fund
made available for the net additional costs.
(2) An advance in the calendar year of state funds, which would
otherwise become payable to the transferee corporation after such
calendar year under law.
(3) A grant or grants in the calendar year from any funds of the
state made available for the net additional costs.
(b) The net additional costs must be certified by the department of
local government finance, and any grant shall be made solely after
affirmative recommendation of the school property tax control board.
Repayment of any advance or loan from the state shall be made in
accordance with IC 20-45-6-3. The use of any of the methods in this
section does not subject the transferor corporation to IC 20-45-6-5 or
IC 20-45-6-6. from state tuition support distributions or other
money available to the school corporation.
SOURCE: IC 20-31-11-6; (08)CC100108.474. -->
SECTION 474. IC 20-31-11-6, AS AMENDED BY P.L.2-2006,
SECTION 149, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 6. (a) A public school that
receives a monetary award under this chapter may expend that award
for any educational purpose for that school, except:
(1) athletics;
(2) salaries for school personnel; or
(3) salary bonuses for school personnel.
(b) A monetary award may not be used to determine
(1) the maximum permissible tuition support levy under
IC 20-45-3; or
(2) the state tuition support under IC 20-43
of the school corporation in which the school receiving the monetary
award is located.
SOURCE: IC 20-33-2-29; (08)CC100108.475. -->
SECTION 475. IC 20-33-2-29, AS ADDED BY P.L.1-2005,
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 29. (a) It is unlawful for a person operating
or responsible for:
(1) an educational;
(2) a correctional;
(3) a charitable; or
(4) a benevolent institution or training school;
to fail to ensure that a child under the person's authority attends school
as required under this chapter. Each day of violation of this section
constitutes a separate offense.
(b) If a child is placed in an institution or facility under a court
order, by or with the approval of the department of child services,
the institution or facility shall charge the county office of family and
children of the county of the child's legal settlement under IC 12-19-7
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
child cost.
SOURCE: IC 20-40-4-4; (08)CC100108.476. -->
SECTION 476. IC 20-40-4-4, AS ADDED BY P.L.2-2006,
SECTION 163, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 4. (a) The fund consists of the
following:
(1) The levy.
(2) distributions to the school corporation from the state under
IC 20-20-34.
(b) A school corporation may not impose a special education
preschool property tax levy after December 31, 2008.
SOURCE: IC 20-40-8-1; (08)CC100108.477. -->
SECTION 477. IC 20-40-8-1, AS ADDED BY P.L.2-2006,
SECTION 163, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 1. As used in this chapter,
"calendar year distribution" means the sum of the following:
(1) A school corporation's:
(A) state tuition support; and
(B) maximum permissible tuition support levy (as defined in
IC 20-45-1-15 before its repeal);
for the calendar year.
(2) The school corporation's excise tax revenue (as defined in
IC 20-43-1-12) for the immediately preceding calendar year.
SOURCE: IC 20-40-8-21; (08)CC100108.478. -->
SECTION 478. IC 20-40-8-21 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 21. Money in the fund may
be transferred to another fund to replace property tax revenues
lost to the fund as a result of the granting of circuit breaker credits
under IC 6-1.1-20.6. A school corporation shall make a transfer of
money under this section if the fund experiencing a shortfall is a
debt service fund and money is not transferred from any other
fund to cover the shortfall. The amount transferred must be equal
to the amount of the shortfall that is not replaced from other funds.
SOURCE: IC 20-40-12-6; (08)CC100108.479. -->
SECTION 479. IC 20-40-12-6, AS ADDED BY P.L.2-2006,
SECTION 163, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 6. Subject to the approval of
the commissioner of insurance, the governing body of the school
corporation may:
(1) transfer to the fund an amount of money in
(A) the general fund budget; and
(B) the general fund tax levy and rate;
(2) transfer money from the general fund to the fund;
(3) appropriate money from the general fund for the fund; or
(4) transfer money from the capital projects fund to the fund, to
the extent that money in the capital projects fund may be used for
property or casualty insurance.
SOURCE: IC 20-43-1-17; (08)CC100108.480. -->
SECTION 480. IC 20-43-1-17, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 17. "Maximum permissible
tuition support levy" has refers to the meaning set forth in
IC 20-45-1-15. maximum permissible tuition support levy that a
school corporation was permitted to impose under IC 20-45-3-11
(before its repeal).
SOURCE: IC 20-43-2-1; (08)CC100108.481. -->
SECTION 481. IC 20-43-2-1, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 1. The department shall
distribute the amount appropriated by the general assembly for
distribution as state tuition support in accordance with this article. If
the appropriations for distribution as state tuition support are more than
required under this article, one-half (1/2) of any excess shall revert to
the state general fund. and one-half (1/2) of any excess shall revert to
the property tax replacement fund. The appropriations for state tuition
support shall be made each calendar year under a schedule set by the
budget agency and approved by the governor. However, the schedule
must provide:
(1) for at least twelve (12) payments;
(2) that one (1) payment shall be made at least every forty (40)
days; and
(3) the total of the payments in each calendar year must equal the
amount required under this article.
SOURCE: IC 20-43-2-2; (08)CC100108.482. -->
SECTION 482. IC 20-43-2-2, AS AMENDED BY P.L.234-2007,
SECTION 235, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 2. The maximum state distribution
for a calendar year for all school corporations
for the purposes
described in section 3 of this chapter is:
(1) three billion eight hundred twelve million five hundred
thousand dollars ($3,812,500,000) in 2007;
(2) three billion nine hundred sixty million nine hundred thousand
dollars ($3,960,900,000) in 2008; and
(3) four six billion one five hundred nineteen nine million six
hundred thousand dollars ($4,119,600,000) ($6,509,000,000) in
2009.
SOURCE: IC 20-43-3-1; (08)CC100108.483. -->
SECTION 483. IC 20-43-3-1, AS AMENDED BY P.L.234-2007,
SECTION 237, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 1. If a computation under this
article results in a fraction and a rounding rule is not specified, the
fraction shall be rounded as follows:
(1) All tax rates shall be computed by rounding the rate to the
nearest one-hundredth of a cent ($0.0001).
(2) (1) All calculations related to the complexity index shall be
computed by rounding to the nearest ten thousandth (0.0001).
(3) (2) All tax levies and tuition support distributions shall be
computed by rounding the levy or tuition support distribution to
the nearest dollar ($1) amount.
(4) (3) The fraction calculated in IC 20-43-2-4 shall be computed
by rounding to the nearest one millionth (0.000001).
(5) (4) If a calculation is not covered by subdivision (1), (2), or
(3), or (4), the result of the calculation shall be rounded to the
nearest one hundredth (0.01).
SOURCE: IC 20-43-3-3; (08)CC100108.484. -->
SECTION 484. IC 20-43-3-3, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 3. Not later than January 15
each year, the department of local government finance shall certify to
the department the amount of each school corporation's excise tax
revenue for the immediately preceding year. In 2006, the department
of local government finance shall certify to the department the amount
of each school corporation's excise tax revenue for both 2004 and 2005.
The department may rely on the excise tax revenue amounts certified
by the department of local government finance under this section in
making calculations under this article. This section expires July 1,
2009.
SOURCE: IC 20-43-3-4; (08)CC100108.485. -->
SECTION 485. IC 20-43-3-4, AS AMENDED BY HEA 1137-2008,
SECTION 123, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 4. (a) A school corporation's
previous year revenue equals the amount determined under STEP TWO
of the following formula:
STEP ONE: Determine the sum of the following:
(A) The school corporation's basic tuition support for the year
that precedes the current year.
(B) The school corporation's maximum permissible tuition
support levy for
the calendar year
that precedes the current
year, made in determining the school corporation's adjusted
tuition support levy for the calendar year. 2008.
(C) The school corporation's excise tax revenue for
the year
that precedes the current year by two (2) years. calendar year
2007.
STEP TWO: Subtract from the STEP ONE result an amount equal
to the reduction in the school corporation's state tuition support
under any combination of subsection (b), subsection (c),
IC 20-10.1-2-1 (before its repeal), or IC 20-30-2-4.
(b) A school corporation's previous year revenue must be reduced
if:
(1) the school corporation's state tuition support for special
education or career and technical education is reduced as a result
of a complaint being filed with the department after December 31,
1988, because the school program overstated the number of
children enrolled in special education programs or career and
technical education programs; and
(2) the school corporation's previous year revenue has not been
reduced under this subsection more than one (1) time because of
a given overstatement.
The amount of the reduction equals the amount the school corporation
would have received in state tuition support for special education and
career and technical education because of the overstatement.
(c) This section applies only to 2009. A school corporation's
previous year revenue must be reduced if an existing elementary or
secondary school located in the school corporation converts to a charter
school under IC 20-5.5-11 before July 1, 2005, or IC 20-24-11. after
June 30, 2005. The amount of the reduction equals the product of:
(1) the sum of the amounts distributed to the conversion charter
school under IC 20-5.5-7-3.5(c) and IC 20-5.5-7-3.5(d) before
July 1, 2005, and IC 20-24-7-3(c) and IC 20-24-7-3(d) after June
30, 2005; (as effective December 31, 2008); multiplied by
(2) two (2).
SOURCE: IC 20-43-3-6; (08)CC100108.486. -->
SECTION 486. IC 20-43-3-6, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 6. (a) For purposes of this
section, "school corporation" does not include a charter school.
(b) Adjusted assessed valuation of any school corporation that is
used in computing a school corporation's state tuition support for a
calendar year must be the assessed valuation in the school corporation,
adjusted as provided in IC 6-1.1-34.
(c) The amount of the valuation described in subsection (b) must
also be adjusted downward by the department of local government
finance to the extent it consists of real or personal property owned by
a railroad or other corporation under the jurisdiction of a federal court
under the federal bankruptcy laws (11 U.S.C. 101 et seq.) if as a result
of the corporation being involved in a bankruptcy proceeding the
corporation is delinquent in payment of its Indiana real and personal
property taxes for the year to which the valuation applies. If the railroad
or other corporation in some subsequent calendar year makes payment
of the delinquent taxes, the state superintendent shall prescribe
adjustments in the distributions of state tuition support that
subsequently become due to a school corporation affected by the
delinquency. The adjustment must ensure that the school corporation
will not have been unjustly enriched under P.L.382-1987(ss).
(d) The amount of the valuation described in subsection (b) must
also be adjusted downward by the department of local government
finance to the extent it consists of real or personal property described
in IC 6-1.1-17-0.5(b). IC 6-1.1-17-0.5.
SOURCE: IC 20-43-4-1; (08)CC100108.487. -->
SECTION 487. IC 20-43-4-1, AS AMENDED BY HEA 1137-2008,
SECTION 124, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 1. (a) An individual is an
eligible pupil if the individual is a pupil enrolled in a school
corporation and:
(1) the school corporation has the responsibility to educate the
pupil in its public schools without the payment of tuition;
(2) subject to subdivision (5), the school corporation has the
responsibility to pay transfer tuition under IC 20-26-11 because
the pupil is:
(A) transferred for education to another school corporation; or
(B) placed in an out-of-state institution or facility by or
with the consent of the department of child services;
(3) the pupil is enrolled in a school corporation as a transfer
student under IC 20-26-11-6 or entitled to be counted for ADM
purposes as a resident of the school corporation when attending
its schools under any other applicable law or regulation;
(4) the state is responsible for the payment of transfer tuition to
the school corporation for the pupil under IC 20-26-11; or
(5) all of the following apply:
(A) The school corporation is a transferee corporation.
(B) The pupil does not qualify as a qualified pupil in the
transferee corporation under subdivision (3) or (4).
(C) The transferee corporation's attendance area includes a
state licensed private or public health care facility or child care
facility where the pupil was placed:
(i) by or with the consent of the department of child
services;
(ii) by a court order;
(iii) by a child placing agency licensed by the department of
child services;
(iv) by a parent or guardian under IC 20-26-11-8; or
(v) by or with the consent of the department under
IC 20-35-6-2.
(b) For purposes of a career and technical education grant, an
eligible pupil includes a student enrolled in a charter school.
SOURCE: IC 20-43-6-3; (08)CC100108.488. -->
SECTION 488. IC 20-43-6-3, AS AMENDED BY P.L.234-2007,
SECTION 249, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 3. (a) A school corporation's
total regular program tuition support for a calendar year is the amount
determined under the applicable provision of this section.
(b) This subsection applies to a school corporation that has
transition to foundation revenue per adjusted ADM for a calendar year
that is not equal to the school corporation's foundation amount for the
calendar year. The school corporation's total regular program tuition
support for a calendar year is equal to the school corporation's
transition to foundation revenue for the calendar year.
(c) This subsection applies to a school corporation that has
transition to foundation revenue per adjusted ADM for a calendar year
that is equal to the school corporation's foundation amount for the
calendar year. The school corporation's total regular program tuition
support for a calendar year is the sum of the following:
(1) The school corporation's foundation amount for the calendar
year multiplied by the school corporation's adjusted ADM for the
current year.
(2) The amount of the annual decrease in federal aid to impacted
areas from the year preceding the ensuing calendar year by three
(3) years to the year preceding the ensuing calendar year by two
(2) years.
(3) The part of the school corporation's maximum permissible
tuition support levy for the year that equals the original amount of
the levy imposed by the school corporation to cover the costs of
opening a new school facility or reopening an existing facility
during the preceding year.
SOURCE: IC 20-43-6-5; (08)CC100108.489. -->
SECTION 489. IC 20-43-6-5, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 5. A school corporation's
basic tuition support for a calendar year is the difference between:
(1) equal to the school corporation's total regular program tuition
support for the calendar year. minus
(2) the school corporation's local contribution for the calendar
year.
SOURCE: IC 20-43-11.5; (08)CC100108.490. -->
SECTION 490. IC 20-43-11.5 IS ADDED TO THE INDIANA
CODE AS A
NEW CHAPTER TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]:
Chapter 11.5. New Facility Adjustment
Sec. 1. (a) A school corporation may appeal to the department
of local government finance under IC 6-1.1-19 for a new facility
adjustment to increase the school corporation's tuition support
distribution for the following year by the amount described in
section 2 of this chapter.
(b) Upon the demonstration by the school corporation to the
department of local government finance that an adjustment is
necessary to pay increased costs to open:
(1) a new school facility; or
(2) an existing facility that has not been used for at least three
(3) years and that is being reopened to provide additional
classroom space;
the department of local government finance may grant the appeal.
If the department of local government finance grants an appeal, it
shall determine the amount of the new facility adjustment to be
distributed to the school corporation under this chapter. In
determining the amount of a new facility adjustment, the
department of local government finance shall consider the extent
to which a part of tuition support distributions offsets any
increased costs described in subdivision (1) or (2).
Sec. 2. (a) If a school corporation's appeal under this chapter is
granted, the department shall, subject to amounts appropriated,
distribute to the school corporation the amount of the new facility
adjustment approved by the department of local government
finance.
(b) A new facility adjustment is in addition to the amount of the
state tuition support distribution to which the school corporation
is entitled under this article.
SOURCE: IC 20-44-3-3; (08)CC100108.491. -->
SECTION 491. IC 20-44-3-3, AS ADDED BY P.L.2-2006,
SECTION 167, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 3. (a) A school corporation's
levy excess is valid.
(b) The general fund portion of a school corporation's levy excess
may not be contested on the grounds that it exceeds the school
corporation's maximum permissible tuition support levy limit for the
applicable calendar year.
SOURCE: IC 20-45-7-20; (08)CC100108.492. -->
SECTION 492. IC 20-45-7-20, AS AMENDED BY P.L.224-2007,
SECTION 114, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 20. (a) The county auditor shall
compute the amount of the tax to be levied each year. Before August
2, the county auditor shall certify the amount to the county council.
(b) The tax rate shall be advertised and fixed by the county council
in the same manner as other property tax rates. The tax rate shall be
subject to all applicable law relating to review by the county board of
tax adjustment (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008) and the department
of local government finance.
(c) The department of local government finance shall certify the tax
rate at the time it certifies the other county tax rates.
(d) The department of local government finance shall raise or lower
the tax rate to the tax rate provided in this chapter, regardless of
whether the certified tax rate is below or above the tax rate advertised
by the county.
SOURCE: IC 20-45-8-20; (08)CC100108.493. -->
SECTION 493. IC 20-45-8-20, AS AMENDED BY P.L.224-2007,
SECTION 115, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 20. The tax levy is subject to all
laws concerning review by the county board of tax adjustment (before
January 1, 2009) or the county board of tax and capital projects review
(after December 31, 2008) and the department of local government
finance.
SOURCE: IC 20-46-1-7; (08)CC100108.494. -->
SECTION 494. IC 20-46-1-7, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 7. (a) This section applies to
a school corporation that added an amount to the school corporation's
base tax levy before 2002 as the result of the approval of an excessive
tax levy by the majority of individuals voting in a referendum held in
the area served by the school corporation under IC 6-1.1-19-4.5 (before
its repeal).
(b) A school corporation may adopt a resolution before September
21, 2005, to transfer the power of the school corporation to levy the
amount described in subsection (a) from the school corporation's
general fund to the school corporation's fund. A school corporation that
adopts a resolution under this section shall, as soon as practicable after
adopting the resolution, send a certified copy of the resolution to the
department of local government finance and the county auditor. A
school corporation that adopts a resolution under this section may, for
property taxes first due and payable after 2005, levy an additional
amount for the fund that does not exceed the amount of the excessive
tax levy added to the school corporation's base tax levy before 2002.
(c) The power of the school corporation to impose the levy
transferred to the fund under this section expires December 31, 2012,
unless:
(1) the school corporation adopts a resolution to reimpose or
extend the levy; and
(2) the levy is approved, before January 1, 2013, by a majority of
the individuals who vote in a referendum that is conducted in
accordance with the requirements in this chapter.
As soon as practicable after adopting the resolution under subdivision
(1), the school corporation shall send a certified copy of the resolution
to the county auditor and the department of local government finance.
Upon receipt of the certified resolution, the tax control board shall
proceed in the same manner as the tax control board would for any
other levy being reimposed or extended under this chapter. However,
if requested by the school corporation in the resolution adopted under
subdivision (1), the question of reimposing or extending a levy
transferred to the fund under this section may be combined with a
question presented to the voters to reimpose or extend a levy initially
imposed after 2001. A levy reimposed or extended under this
subsection shall be treated for all purposes as a levy reimposed or
extended under IC 6-1.1-19-4.5(c) (before its repeal) and this chapter,
after June 30, 2006.
(d) The school corporation's levy under this section may not be
considered in the determination of the school corporation's state tuition
support distribution under IC 20-43 or the determination of the school
corporation's maximum permissible tuition support levy under
IC 20-45-3. any other property tax levy imposed by the school
corporation.
SOURCE: IC 20-46-1-8; (08)CC100108.495. -->
SECTION 495. IC 20-46-1-8, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 8.
(a) This section applies to a
school corporation that includes a request for a levy under this chapter
in an emergency appeal under IC 6-1.1-19 and IC 20-45-6-2.
(b) In addition to, or instead of, any recommendation that the tax
control board may make in an appeal, the tax control board may
recommend that the appellant school corporation be permitted to make
a levy for the ensuing calendar year under this chapter. (a) Subject to
this chapter, the governing body of a school corporation may adopt
a resolution to place a referendum under this chapter on the ballot
for either of the following purposes:
(1) The governing body of the school corporation determines
that it cannot, in a calendar year, carry out its public
educational duty unless it imposes a referendum tax levy
under this chapter.
(2) The governing body of the school corporation determines
that a referendum tax levy under this chapter should be
imposed to replace property tax revenue that the school
corporation will not receive because of the application of the
credit under IC 6-1.1-20.6.
(b) The governing body of the school corporation shall certify
a copy of the resolution to the county fiscal body of each county in
which the school corporation is located.
SOURCE: IC 20-46-1-9; (08)CC100108.496. -->
SECTION 496. IC 20-46-1-9, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 9. A tax control board
recommendation referendum tax levy under this chapter may be put
into effect only if
(1) a majority of the individuals who vote in a referendum that is
conducted in accordance with this section and sections 10 through
19 of this chapter approves the appellant school corporation's
making a levy for the ensuing calendar year.
(2) the department of local government finance approves the
recommendation in writing; and
(3) the appellant school corporation requests that the tax control
board take the steps necessary to cause a referendum to be
conducted.
SOURCE: IC 20-46-1-12; (08)CC100108.497. -->
SECTION 497. IC 20-46-1-12, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 12. If a school corporation adopts
a resolution under section 8 of this chapter, the tax control board
shall act county fiscal body must under IC 3-10-9-3 to certify the
question to be voted on at the referendum to the county election board
of each county in which any part of the appellant school corporation is
located.
SOURCE: IC 20-46-1-13; (08)CC100108.498. -->
SECTION 498. IC 20-46-1-13, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 13. Each county clerk shall, upon
receiving the question certified by the tax control board county fiscal
body under this chapter, call a meeting of the county election board to
make arrangements for the referendum.
SOURCE: IC 20-46-1-14; (08)CC100108.499. -->
SECTION 499. IC 20-46-1-14, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 14. (a) The referendum shall be
held in the next primary or general election in which all the registered
voters who are residents of the appellant school corporation are entitled
to vote after certification of the question under IC 3-10-9-3. However,
if the referendum would be held at a primary or general election more
than six (6) months after certification by the
tax control board, county
fiscal body, the referendum shall be held at a special election to be
conducted not less than ninety (90) days after the question is certified
to the circuit court clerk or clerks by the
tax control board. county
fiscal body.
(b) The school corporation shall advise each affected county
election board of the date on which the school corporation desires that
the referendum be held, and, if practicable, the referendum shall be
held on the day specified by the school corporation.
(c) The referendum shall be held under the direction of the county
election board, which shall take all steps necessary to carry out the
referendum.
(d) If a primary election, general election, or special election is held
during the sixty (60) days preceding or following the special election
described in this section and is held in an election district that includes
some, but not all, of the school corporation, the county election board
may also adopt orders to specify when the registration period for the
elections cease and resume under IC 3-7-13-10.
(e) Not less than ten (10) days before the date on which the
referendum is to be held, the county election board shall cause notice
of the question that is to be voted upon at the referendum to be
published in accordance with IC 5-3-1.
(f) If the referendum is not conducted at a primary or general
election, the appellant school corporation in which the referendum is
to be held shall pay all the costs of holding the referendum.
SOURCE: IC 20-46-1-15; (08)CC100108.500. -->
SECTION 500. IC 20-46-1-15, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 15. Each county election board
shall cause:
(1) the question certified to the circuit court clerk by the tax
control board county fiscal body to be placed on the ballot in the
form prescribed by IC 3-10-9-4; and
(2) an adequate supply of ballots and voting equipment to be
delivered to the precinct election board of each precinct in which
the referendum is to be held.
SOURCE: IC 20-46-1-17; (08)CC100108.501. -->
SECTION 501. IC 20-46-1-17, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 17. Each precinct election board
shall count the affirmative votes and the negative votes cast in the
referendum and shall certify those two (2) totals to the county election
board of each county in which the referendum is held. The circuit court
clerk of each county shall, immediately after the votes cast in the
referendum have been counted, certify the results of the referendum to
the tax control board. county fiscal body. Upon receiving the
certification of all the votes cast in the referendum, the tax control
board county fiscal body shall promptly certify the result of the
referendum to the department of local government finance. If a
majority of the individuals who voted in the referendum voted "yes" on
the referendum question:
(1) the department of local government finance, upon being
notified by the tax control board of the result of the referendum,
county fiscal body shall promptly notify the school corporation
that the school corporation is authorized to collect, for the
calendar year that next follows the calendar year in which the
referendum is held, a levy not greater than the amount approved
in the referendum;
(2) the levy may be imposed for the number of calendar years
approved by the voters following the referendum for the school
corporation in which the referendum is held; and
(3) the school corporation shall establish a fund under
IC 20-40-3-1.
SOURCE: IC 20-46-1-18; (08)CC100108.502. -->
SECTION 502. IC 20-46-1-18, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 18. (a) A school corporation's
levy may not be considered in the determination of the school
corporation's state tuition support distribution under IC 20-43 or the
determination of the school corporation's maximum permissible tuition
support levy under IC 20-45-3. any other property tax levy imposed
by the school corporation.
SOURCE: IC 20-46-1-19; (08)CC100108.503. -->
SECTION 503. IC 20-46-1-19, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 19. If a majority of the
persons who voted in the referendum did not vote "yes" on the
referendum question:
(1) the school corporation may not make any levy for its general
referendum tax levy fund; other than a levy permitted under
IC 20-45; and
(2) another referendum under this section may not be held for one
(1) year after the date of the referendum.
SOURCE: IC 20-46-5-6; (08)CC100108.504. -->
SECTION 504. IC 20-46-5-6, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 6. (a) This section does not
apply to a school corporation located in South Bend, unless a resolution
adopted under IC 6-1.1-17-5.6(d) by the governing body of the school
corporation is in effect.
(b) Before a governing body may collect property taxes for the fund
in a particular calendar year, the governing body must, after January 1
and not later than September 20 of the immediately preceding year:
(1) conduct a public hearing on; and
(2) pass a resolution to adopt;
a plan.
(c) This section expires January 1, 2009.
SOURCE: IC 20-46-5-7; (08)CC100108.505. -->
SECTION 505. IC 20-46-5-7, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 7. (a) Except as provided in
subsection (b), this section applies only to a school corporation located
in South Bend.
(b) After December 31, 2009, this section applies to all school
corporations.
(b) (c) This subsection expires January 1, 2010. This section does
not apply to the school corporation if a resolution adopted under
IC 6-1.1-17-5.6(d) by the governing body of the school corporation is
in effect.
(c) (d) Before the governing body of the school corporation may
collect property taxes for the fund in a particular calendar year, the
governing body must, after January 1 and on or before February 1 of
the immediately preceding year:
(1) conduct a public hearing on; and
(2) pass a resolution to adopt;
a plan.
SOURCE: IC 20-46-5-8; (08)CC100108.506. -->
SECTION 506. IC 20-46-5-8, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 8. (a) The department of local
government finance shall prescribe the format of the plan.
(b) A plan must apply to at least the ten (10) twelve (12) budget
years immediately following the year the plan is adopted.
(c) A plan must at least include the following:
(1) An estimate for each year to which it applies of the nature and
amount of proposed expenditures from the fund.
(2) A presumption that the minimum useful life of a school bus is
not less than ten (10) twelve (12) years.
(3) An identification of:
(A) the source of all revenue to be dedicated to the proposed
expenditures in the upcoming budget year; and
(B) the amount of property taxes to be collected in that year
and the unexpended balance to be retained in the fund for
expenditures proposed for a later year.
(4) If the school corporation is seeking to:
(A) acquire; or
(B) contract for transportation services that will provide;
additional school buses or school buses with a larger seating
capacity as compared with the number and type of school buses
from the prior school year, evidence of a demand for increased
transportation services within the school corporation. Clause (B)
does not apply if contracted transportation services are not paid
from the fund.
(5) If the school corporation is seeking to:
(A) replace an existing school bus earlier than ten (10) twelve
(12) years after the existing school bus was originally
acquired; or
(B) require a contractor to replace a school bus;
evidence that the need exists for the replacement of the school
bus. Clause (B) does not apply if contracted transportation
services are not paid from the fund.
(6) Evidence that the school corporation that seeks to acquire
additional school buses under this section is acquiring or
contracting for the school buses only for the purposes specified in
subdivision (4) or for replacement purposes.
SOURCE: IC 20-46-6-8; (08)CC100108.507. -->
SECTION 507. IC 20-46-6-8, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 8. (a) This section does not
apply to a school corporation that is located in South Bend, unless a
resolution adopted under IC 6-1.1-17-5.6(d) by the governing body of
the school corporation is in effect.
(b) Before a governing body may collect property taxes for a capital
projects fund in a particular year, the governing body must:
(1) after January 1; and
(2) not later than September 20;
of the immediately preceding year, hold a public hearing on a proposed
or amended plan and pass a resolution to adopt the proposed or
amended plan.
(c) This section expires January 1, 2009.
SOURCE: IC 20-46-6-9; (08)CC100108.508. -->
SECTION 508. IC 20-46-6-9, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 9. (a) Except as provided in
subsection (b), this section applies only to a school corporation that is
located in South Bend.
(b) After December 31, 2009, this section applies to all school
corporations.
(b) (c) This subsection expires January 1, 2010. This subsection
section does not apply to the school corporation if a resolution adopted
under IC 6-1.1-17-5.6(d) by the governing body of the school
corporation is in effect.
(c) (d) Before the governing body of the school corporation may
collect property taxes for a fund in a particular year, the governing
body must:
(1) after January 1; and
(2) before February 2;
of the immediately preceding year, hold a public hearing on a proposed
or amended plan and pass a resolution to adopt the proposed or
amended plan.
SOURCE: IC 20-46-7-8; (08)CC100108.509. -->
SECTION 509. IC 20-46-7-8, AS AMENDED BY P.L.224-2007,
SECTION 116, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 8.
(a) This section does not apply
to the following:
(1) Bonds or lease rental agreements for which a school
corporation:
(A) after June 30, 2008, makes a preliminary
determination as described in IC 6-1.1-20-3.1 or
IC 6-1.1-20-3.5 or a decision as described in IC 6-1.1-20-5;
or
(B) in the case of bonds or lease rental agreements not
subject to IC 6-1.1-20-3.1, IC 6-1.1-20-3.5, or IC 6-1.1-20-5,
adopts a resolution or ordinance authorizing the bonds or
lease rental agreement after June 30, 2008.
(2) Repayment from the debt service fund of loans made after
June 30, 2008, for the purchase of school buses under
IC 20-27-4-5.
(a) (b) A school corporation must file a petition requesting approval
from the department of local government finance to:
(1) incur bond indebtedness;
(2) enter into a lease rental agreement; or
(3) repay from the debt service fund loans made for the purchase
of school buses under IC 20-27-4-5;
not later than twenty-four (24) months after the first date of publication
of notice of a preliminary determination under IC 6-1.1-20-3.1(2),
unless the school corporation demonstrates that a longer period is
reasonable in light of the school corporation's facts and circumstances.
(b) (c) A school corporation must obtain approval from the
department of local government finance before the school corporation
may:
(1) incur the indebtedness;
(2) enter into the lease agreement; or
(3) repay the school bus purchase loan.
(c) (d) This restriction does not apply to property taxes that a school
corporation levies to pay or fund bond or lease rental indebtedness
created or incurred before July 1, 1974. In addition, this restriction does
not apply to a lease agreement or a purchase agreement entered into
between a school corporation and the Indiana bond bank for the lease
or purchase of a school bus under IC 5-1.5-4-1(a)(5), if the lease
agreement or purchase agreement conforms with the school
corporation's ten (10) year school bus replacement plan approved by
the department of local government finance under IC 21-2-11.5-3.1
(before its repeal) or IC 20-46-5.
(d) (e) This section does not apply to
(1) school bus purchase loans made by a school corporation that
will be repaid solely from the general fund of the school
corporation. or
(2) bonded indebtedness incurred, or lease rental agreements
entered into for capital projects approved by a county board of tax
and capital projects review under IC 6-1.1-29.5 after December
31, 2008.
SOURCE: IC 20-46-7-8.5; (08)CC100108.510. -->
SECTION 510. IC 20-46-7-8.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 8.5. (a) Notwithstanding any
other provision, review by the department of local government
finance and approval by the department of local government
finance are not required before a school corporation may issue or
enter into bonds, a lease, or any other obligation, if the school
corporation:
(1) after June 30, 2008, makes a preliminary determination as
described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as
described in IC 6-1.1-20-5; or
(2) in the case of bonds, leases, or other obligations not subject
to IC 6-1.1-20-3.1, IC 6-1.1-20-3.5, or IC 6-1.1-20-5, adopts a
resolution or ordinance authorizing the bonds, lease rental
agreement, or other obligations after June 30, 2008.
(b) A school corporation is not required to obtain the approval
of the department of local government finance before the school
corporation may repay from the debt service fund any loans made
after June 30, 2008, for the purchase of school buses under
IC 20-27-4-5.
(c) This subsection applies after June 30, 2008. Notwithstanding
any other provision, review by the department of local government
finance and approval by the department of local government
finance are not required before a school corporation may
construct, alter, or repair a capital project.
SOURCE: IC 20-46-7-9; (08)CC100108.511. -->
SECTION 511. IC 20-46-7-9, AS AMENDED BY P.L.224-2007,
SECTION 117, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 9. (a) This section applies only to
an obligation
described in subject to section 8 of this chapter. This
section does not apply to bonded indebtedness
incurred or lease rental
agreements
entered into for capital projects approved by a county board
of tax and capital projects review under IC 6-1.1-29.5 after December
31, 2008. for which a school corporation:
(1) after June 30, 2008, makes a preliminary determination as
described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as
described in IC 6-1.1-20-5; or
(2) in the case of bonds or lease rental agreements not subject
to IC 6-1.1-20-3.1, IC 6-1.1-20-3.5, or IC 6-1.1-20-5, adopts a
resolution or ordinance authorizing the bonds or lease rental
agreement after June 30, 2008.
(b) The department of local government finance may:
(1) approve;
(2) disapprove; or
(3) modify then approve;
a school corporation's proposed lease rental agreement, bond issue, or
school bus purchase loan. Before the department of local government
finance approves or disapproves a proposed lease rental agreement,
bond issue, or school bus purchase loan, the department of local
government finance may seek the recommendation of the tax control
board.
(c) The department of local government finance shall render a
decision not more than three (3) months after the date the department
of local government finance receives a request for approval under
section 8 of this chapter. However, the department of local government
finance may extend this three (3) month period by an additional three
(3) months if, at least ten (10) days before the end of the original three
(3) month period, the department of local government finance sends
notice of the extension to the executive officer of the school
corporation.
SOURCE: IC 20-46-7-10; (08)CC100108.512. -->
SECTION 512. IC 20-46-7-10, AS AMENDED BY P.L.224-2007,
SECTION 118, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 10. (a) This section applies only
to an obligation described in section 8 of this chapter. This section does
not apply to bonded indebtedness
incurred or lease rental agreements
entered into for capital projects approved by a county board of tax and
capital projects review under IC 6-1.1-29.5 after December 31, 2008.
for which the school corporation:
(1) after June 30, 2008, makes a preliminary determination as
described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as
described in IC 6-1.1-20-5; or
(2) in the case of bonds or lease rental agreements not subject
to IC 6-1.1-20-3.1, IC 6-1.1-20-3.5, or IC 6-1.1-20-5, adopts a
resolution or ordinance authorizing the bonds or lease rental
agreement after June 30, 2008.
(b) The department of local government finance may not approve a
school corporation's proposed lease rental agreement or bond issue to
finance the construction of additional classrooms unless the school
corporation first:
(1) establishes that additional classroom space is necessary; and
(2) conducts a feasibility study, holds public hearings, and hears
public testimony on using a twelve (12) month school term
(instead of the nine (9) month school term (as defined in
IC 20-30-2-7)) rather than expanding classroom space.
(c) A taxpayer may petition for judicial review of the final
determination of the department of local government finance under this
section. The petition must be filed in the tax court not more than thirty
(30) days after the department of local government finance enters its
order under this section.
SOURCE: IC 20-46-7-11; (08)CC100108.513. -->
SECTION 513. IC 20-46-7-11, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 11. (a) The department of local
government finance in determining whether to approve or disapprove
a school building construction project and the tax control board in
determining whether to recommend approval or disapproval of a school
building construction project shall consider the following factors:
(1) The current and proposed square footage of school building
space per student.
(2) Enrollment patterns within the school corporation.
(3) The age and condition of the current school facilities.
(4) The cost per square foot of the school building construction
project.
(5) The effect that completion of the school building construction
project would have on the school corporation's tax rate.
(6) Any other pertinent matter.
(b) The authority of the department of local government finance
to determine whether to approve or disapprove a school building
construction project does not after June 30, 2008, include the
authority to review or approve the financing of the school building
construction project.
SOURCE: IC 20-46-7-12; (08)CC100108.514. -->
SECTION 514. IC 20-46-7-12, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 12. The department of local
government finance in determining whether to approve or disapprove
a school building construction project and the tax control board in
determining whether to recommend approval or disapproval of Except
as provided by IC 5-1-14-10, the maximum term or repayment
period for bonds issued by a school corporation for a school
building construction project may not approve or recommend the
approval of a project that is financed through the issuance of bonds if
the bonds mature more than twenty-five (25) exceed twenty (20) years
after the date of the issuance of the bonds.
SOURCE: IC 20-47-2-13; (08)CC100108.515. -->
SECTION 515. IC 20-47-2-13, AS ADDED BY P.L.2-2006,
SECTION 170, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 13. (a) If the execution of the lease
as originally agreed upon or as modified by agreement is authorized by
the governing body or bodies of the school corporation or corporations,
the governing body shall give notice of the signing of the lease by
publication one (1) time in:
(1) a newspaper of general circulation printed in the English
language in the school corporation;
(2) a newspaper described in subdivision (1) in each school
corporation if the proposed lease is a joint lease; or
(3) if no such newspaper is published in the school corporation,
in any newspaper of general circulation published in the county.
(b)
This subsection does not apply to a lease for which a school
corporation after June 30, 2008, makes a preliminary
determination as described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or
a decision as described in IC 6-1.1-20-5, or, in the case of a lease
not subject to IC 6-1.1-20-3.1, IC 6-1.1-20-3.5, or IC 6-1.1-20-5,
adopts a resolution or ordinance authorizing the lease after June
30, 2008. Within thirty (30) days after the publication of notice under
subsection (a), fifty (50) or more taxpayers in the school corporation or
corporations who:
(1) will be affected by the proposed lease; and
(2) are of the opinion that:
(A) necessity does not exist for the execution of the lease; or
(B) the proposed rental provided for in the lease is not a fair
and reasonable rental;
may file a petition in the office of the county auditor of the county in
which the school corporation or corporations are located. The petition
must set forth the taxpayers' objections to the lease and facts showing
that the execution of the lease is unnecessary or unwise or that the lease
rental is not fair and reasonable, as the case may be.
(c) Upon the filing of a petition under subsection (b), the county
auditor shall immediately certify a copy of the petition, together with
any other data that is necessary to present the questions involved, to the
department of local government finance. Upon receipt of the certified
petition and data, if any, the department of local government finance
shall fix a time, date, and place for the hearing of the matter, which
may not be less than five (5) nor more than thirty (30) days thereafter.
The department of local government finance shall
(1) conduct the hearing in the school corporation or corporations,
or in the county where the school corporation or corporations are
located; and
(2) give notice of the hearing to the members of the governing
body or bodies of the school corporation or corporations and to
the first fifty (50) taxpayers who signed the petition under
subsection (b) by a letter signed by the commissioner or deputy
commissioner of the department of local government finance and
enclosed with full prepaid postage addressed to the taxpayer
petitioners at their usual place of residence, at least five (5) days
before the hearing.
The decision of the department of local government finance on the
appeal, upon the necessity for the execution of the lease and as to
whether the rental is fair and reasonable, is final.
SOURCE: IC 20-47-2-14; (08)CC100108.516. -->
SECTION 516. IC 20-47-2-14, AS ADDED BY P.L.2-2006,
SECTION 170, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 14. An action to contest the validity
of the lease or to enjoin the performance of any of the terms and
conditions of the lease may not be instituted at any time later than:
(1) thirty (30) days after publication of notice of the execution of
the lease by the governing body or bodies of the school
corporation or corporations; or
(2) if an appeal is allowed under section 13 of this chapter and
has been taken to the department of local government finance,
thirty (30) days after the decision of the department of local
government finance.
SOURCE: IC 20-47-3-5; (08)CC100108.517. -->
SECTION 517. IC 20-47-3-5, AS ADDED BY P.L.2-2006,
SECTION 170, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 5. (a) Except as provided in
subsection subsections (d)
and (e), a lease must provide that the school
corporation or corporations have an option to:
(1) renew the lease for a further term on like conditions; and
(2) purchase the property covered by the lease;
with the terms and conditions of the purchase to be specified in the
lease, subject to the approval of the department of local government
finance.
(b) If the option to purchase the property covered by the lease is
exercised, the school corporation or corporations, to procure funds to
pay the purchase price, may issue and sell bonds under the provisions
of the general statute governing the issue and sale of bonds of the
school corporation or corporations. The purchase price may not be
more than the purchase price set forth in the lease plus:
(1) two percent (2%) of the purchase price as prepayment penalty
for purchase within the first five (5) years of the lease term; or
(2) one percent (1%) of the purchase price as prepayment penalty
for purchase in the second five (5) years of the lease term;
and thereafter the purchase shall be without prepayment penalty.
(c) However:
(1) if the school corporation or corporations have not exercised an
option to purchase the property covered by the lease at the
expiration of the lease; and
(2) upon the full discharge and performance by the school
corporation or corporations of their obligations under the lease;
the property covered by the lease becomes the absolute property of the
school corporation or corporations, and the lessor corporation shall
execute proper instruments conveying to the school corporation or
corporations good and merchantable title to that property.
(d) The following provisions apply to a school corporation that is
located in Dubois County and enters into a lease with a religious
organization or the organization's agent as authorized under section 4
of this chapter:
(1) The lease is not required to include on behalf of the school
corporation an option to purchase the property covered by the
lease.
(2) The lease must include an option to renew the lease.
(3) The property covered by the lease is not required to become
the absolute property of the school corporation as provided in
subsection (c).
(e) In the case of a lease for which a school corporation:
(1) after June 30, 2008, makes a preliminary determination as
described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as
described in IC 6-1.1-20-5; or
(2) in the case of a lease not subject to IC 6-1.1-20-3.1,
IC 6-1.1-20-3.5, or IC 6-1.1-20-5, adopts a resolution or
ordinance authorizing the lease after June 30, 2008;
the terms and conditions of the purchase that are specified in the
lease are not subject to the approval of the department of local
government finance.
SOURCE: IC 20-47-3-8; (08)CC100108.518. -->
SECTION 518. IC 20-47-3-8, AS ADDED BY P.L.2-2006,
SECTION 170, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 8. (a) Except as provided in
subsection (b), a school corporation or corporations may, in
anticipation of the acquisition of a site and the construction and
erection of a school building or buildings, and, subject to the approval
of the department of local government finance, enter into a lease with
a lessor corporation before the actual acquisition of the site and the
construction and erection of the building or buildings. However, the
lease entered into by the school corporation or school corporations may
not provide for the payment of any lease rental by the lessee or lessees
until the building or buildings are ready for occupancy, at which time
the stipulated lease rental may begin. The lessor corporation shall
furnish a bond to the approval of the lessee or lessees conditioned on
the final completion of the building or buildings within a period not to
exceed one (1) year from the date of the execution of the lease,
unavoidable delays excepted.
(b) In the case of a lease for which a school corporation:
(1) after June 30, 2008, makes a preliminary determination as
described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as
described in IC 6-1.1-20-5; or
(2) in the case of a lease not subject to IC 6-1.1-20-3.1,
IC 6-1.1-20-3.5, or IC 6-1.1-20-5, adopts a resolution or
ordinance authorizing the lease after June 30, 2008;
the approval of the department of local government finance is not
required.
SOURCE: IC 20-47-3-11; (08)CC100108.519. -->
SECTION 519. IC 20-47-3-11, AS ADDED BY P.L.2-2006,
SECTION 170, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 11. (a) If the execution of the lease
as originally agreed upon or as modified by agreement is authorized by
the governing body or bodies of the school corporation or corporations,
the governing body shall give notice of the signing of the lease by
publication one (1) time in:
(1) a newspaper of general circulation printed in the English
language in the school corporation;
(2) a newspaper described in subdivision (1) in each school
corporation if the proposed lease is a joint lease; or
(3) if no such newspaper is published in the school corporation,
in any newspaper of general circulation published in the county.
(b) This subsection does not apply to leases for which a school
corporation after June 30, 2008, makes a preliminary
determination as described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or
a decision as described in IC 6-1.1-20-5, or, in the case of leases not
subject to IC 6-1.1-20-3.1, IC 6-1.1-20-3.5, or IC 6-1.1-20-5, adopts
a resolution or ordinance authorizing the lease after June 30, 2008.
Within thirty (30) days after the publication of notice under subsection
(a), ten (10) or more taxpayers in the school corporation or corporations
who:
(1) will be affected by the proposed lease; and
(2) are of the opinion that:
(A) no necessity exists for the execution of the lease; or
(B) the proposed rental provided for in the lease is not a fair
and reasonable rental;
may file a petition in the office of the county auditor of the county in
which the school corporation or corporations are located. The petition
must set forth the taxpayers' objections to the lease and facts showing
that the execution of the lease is unnecessary or unwise, or that the
lease rental is not fair and reasonable, as the case may be.
(c) Upon the filing of a petition under subsection (b), the county
auditor shall immediately certify a copy of the petition and any other
data that is necessary to present the questions involved to the
department of local government finance. Upon receipt of the certified
petition and data, if any, the department of local government finance
shall fix a date, time, and place for the hearing of the matter, which
may not be less than five (5) nor more than thirty (30) days after receipt
of the petition and data, if any. The department of local government
finance shall:
(1) conduct the hearing in the school corporation or corporations
or in the county where the school corporation or corporations are
located; and
(2) give notice of the hearing to the members of the governing
body or bodies of the school corporation or corporations and to
the first ten (10) taxpayer petitioners upon the petition by a letter
signed by the commissioner or deputy commissioner of the
department of local government finance, and enclosed with full
prepaid postage addressed to the taxpayer petitioners at their
usual place of residence, at least five (5) days before the hearing.
The decision of the department of local government finance on the
appeal, upon the necessity for the execution of the lease, and as to
whether the rental is fair and reasonable, is final.
SOURCE: IC 20-47-3-12; (08)CC100108.520. -->
SECTION 520. IC 20-47-3-12, AS ADDED BY P.L.2-2006,
SECTION 170, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 12. An action to contest the validity
of the lease or to enjoin the performance of any of the terms and
conditions of the lease may not be instituted at any time later than:
(1) thirty (30) days after publication of notice of the execution of
the lease by the governing body or bodies of the school
corporation or corporations; or
(2) if an appeal is allowed under section 11 of this chapter and
has been taken to the department of local government finance,
thirty (30) days after the decision of the department of local
government finance.
SOURCE: IC 20-47-4-6; (08)CC100108.521. -->
SECTION 521. IC 20-47-4-6, AS ADDED BY P.L.2-2006,
SECTION 170, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 6. (a) A lessor corporation may
acquire and finance an existing school building, other than as provided
in section 5 of this chapter, and lease the existing school building to a
school corporation. A school corporation shall comply with:
(1) IC 20-47-2 or IC 20-47-3; and
(2) the petition and remonstrance provisions under IC 6-1.1-20 (if
required); and
(3) the local public question provisions under IC 6-1.1-20 (if
required).
(b) A lease made under this section may provide for the payment of
lease rentals by the school corporation for the use of the existing school
building.
(c) Lease rental payments made under the lease do not constitute a
debt of the school corporation for purposes of the Constitution of the
State of Indiana.
(d) A new school building may be substituted for the existing school
building under the lease if the substitution was included in the notices
given under IC 20-47-2, IC 20-47-3, and IC 6-1.1-20. A new school
building must be substituted for the existing school building upon
completion of the new school building.
SOURCE: IC 20-48-1-4; (08)CC100108.522. -->
SECTION 522. IC 20-48-1-4, AS ADDED BY P.L.2-2006,
SECTION 171, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 4. (a) Bonds issued by a school
corporation must be sold at:
(1) not less than par value;
(2) public sale as provided by IC 5-1-11; and
(3) any rate or rates of interest determined by the bidding.
(b) This subsection does not apply to bonds for which a school
corporation:
(1) after June 30, 2008, makes a preliminary determination as
described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as
described in IC 6-1.1-20-5; or
(2) in the case of bonds not subject to IC 6-1.1-20-3.1,
IC 6-1.1-20-3.5, or IC 6-1.1-20-5, adopts a resolution or
ordinance authorizing the bonds after June 30, 2008.
If the net interest cost exceeds eight percent (8%) per year, the bonds
must not be issued until the issuance is approved by the department of
local government finance.
SOURCE: IC 20-48-1-8; (08)CC100108.523. -->
SECTION 523. IC 20-48-1-8, AS AMENDED BY P.L.219-2007,
SECTION 99, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 8. The provisions of all general statutes and rules
relating to:
(1) filing petitions requesting the issuance of bonds and giving
notice of the issuance of bonds;
(2) giving notice of determination to issue bonds;
(3) giving notice of a hearing on the appropriation of the proceeds
of the bonds and the right of taxpayers to appear and be heard on
the proposed appropriation;
(4) the approval of the appropriation by the department of local
government finance; and
(5) (4) the right of taxpayers and voters to remonstrate against or
vote on, as applicable, the issuance of bonds;
apply to proceedings for the issuance of bonds and the making of an
emergency loan under this article and IC 20-26-1 through IC 20-26-5.
An action to contest the validity of the bonds or emergency loans may
not be brought later than five (5) days after the acceptance of a bid for
the sale of the bonds.
SOURCE: IC 20-48-1-9; (08)CC100108.524. -->
SECTION 524. IC 20-48-1-9, AS ADDED BY P.L.2-2006,
SECTION 171, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 9. (a) If the governing body
of a school corporation finds and declares that an emergency exists to
borrow money with which to pay current expenses from a particular
fund before the receipt of revenues from taxes levied or state tuition
support distributions for the fund, the governing body may issue
warrants in anticipation of the receipt of the revenues.
(b) The principal of warrants issued under subsection (a) is payable
solely from the fund for which the taxes are levied or from the school
corporation's general fund in the case of anticipated state tuition
support distributions. However, the interest on the warrants may be
paid from the debt service fund, from the fund for which the taxes are
levied, or the general fund in the case of anticipated state tuition
support distributions.
(c) The amount of principal of temporary loans maturing on or
before June 30 for any fund may not exceed eighty percent (80%) of
the amount of taxes and state tuition support distributions estimated to
be collected or received for and distributed to the fund at the June
settlement.
(d) The amount of principal of temporary loans maturing after June
30 and on or before December 31 may not exceed eighty percent (80%)
of the amount of taxes and state tuition support distributions estimated
to be collected or received for and distributed to the fund at the
December settlement.
(e) At each settlement, the amount of taxes and state tuition support
distributions estimated to be collected or received for and distributed
to the fund includes allocations to the fund from the property tax
replacement fund.
(f) (e) The county auditor or the auditor's deputy shall determine the
estimated amount of taxes and state tuition support distributions to be
collected or received and distributed. The warrants evidencing a loan
in anticipation of tax revenue or state tuition support distributions may
not be delivered to the purchaser of the warrant and payment may not
be made on the warrant before January 1 of the year the loan is to be
repaid. However, the proceedings necessary for the loan may be held
and carried out before January 1 and before the approval. The loan may
be made even though a part of the last preceding June or December
settlement has not been received.
(g) (f) Proceedings for the issuance and sale of warrants for more
than one (1) fund may be combined. Separate warrants for each fund
must be issued, and each warrant must state on the face of the warrant
the fund from which the warrant's principal is payable. An action to
contest the validity of a warrant may not be brought later than fifteen
(15) days after the first publication of notice of sale.
(h) (g) An issue of tax or state tuition support anticipation warrants
may not be made if the total of all tax or state tuition support
anticipation warrants exceeds twenty thousand dollars ($20,000) until
the issuance is advertised for sale, bids are received, and an award is
made by the governing body as required for the sale of bonds, except
that the publication of notice of the sale is not necessary:
(1) outside the county; or
(2) more than ten (10) days before the date of sale.
SOURCE: IC 20-48-1-11; (08)CC100108.525. -->
SECTION 525. IC 20-48-1-11, AS ADDED BY P.L.2-2006,
SECTION 171, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 11. (a) As used in this section,
"debt service obligations" refers to the principal and interest payable
during a calendar year on a school corporation's general obligation
bonds and lease rentals under IC 20-47-2 and IC 20-47-3.
(b) Before the end of each calendar year, the department of local
government finance shall review the bond and lease rental levies, or
any levies that replace bond and lease rental levies, of each school
corporation that are payable in the next succeeding year and the
appropriations from the levies from which the school corporation is to
pay the amount, if any, of the school corporation's debt service
obligations. If the levies and appropriations of the school corporation
are not sufficient to pay the debt service obligations, the department of
local government finance shall establish for each school corporation:
(1) bond or lease rental levies, or any levies that replace the bond
and lease rental levies; and
(2) appropriations;
that are sufficient to pay the debt service obligations.
(c) Upon the failure of a school corporation to pay any of the school
corporation's debt service obligations during a calendar year when due,
the treasurer of state, upon being notified of the failure by a claimant,
shall pay the unpaid debt service obligations that are due from the
funds of the state only to the extent of the amounts appropriated by the
general assembly for the calendar year for distribution to the school
corporation from state funds, deducting the payment from the
appropriated amounts. A deduction under this subsection must be
made:
(1) first from property tax relief funds to the extent of the property
tax relief funds;
(2) second from all other funds except state tuition support; and
(3) third (2) second from state tuition support.
(d) This section shall be interpreted liberally so that the state shall
to the extent legally valid ensure that the debt service obligations of
each school corporation are paid. However, this section does not create
a debt of the state.
SOURCE: IC 20-48-4-7; (08)CC100108.526. -->
SECTION 526. IC 20-48-4-7, AS ADDED BY P.L.2-2006,
SECTION 171, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 7. (a) After June 30, 2008, this
section applies only if the alteration or construction is a controlled
project (as defined in IC 6-1.1-20-1.1) for which a preliminary
determination under IC 6-1.1-20-3.1 was made before July 1, 2008.
(b) Before altering or constructing a building or an addition to a
building, the proposed action must be submitted for approval to the
department of local government finance. The department of local
government finance shall set the proposal for hearing and give ten (10)
days notice of the hearing to the taxpayers of the taxing district by:
(1) one (1) publication in each of two (2) newspapers of opposite
political parties published in the taxing district;
(2) one (1) publication if only one (1) newspaper is published;
(3) publication in two (2) newspapers representing the two (2)
leading political parties published in the county and having a
general circulation in the taxing district if no newspaper is
published in the district; or
(4) publication in one (1) newspaper if only one (1) paper is
published in the county.
The department of local government finance shall conduct the hearing
in the taxing district. After the hearing upon the proposal, the
department of local government finance shall certify its approval or
disapproval to the county auditor and to the township trustee.
SOURCE: IC 20-48-4-8; (08)CC100108.527. -->
SECTION 527. IC 20-48-4-8, AS ADDED BY P.L.2-2006,
SECTION 171, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 8. (a) Upon approval by the
department of local government finance (if required under section 6
of this chapter), the township trustee may, with the consent of the
township board, issue and sell the bonds of the civil township in an
amount sufficient to pay for the alteration, construction, or addition
described in section 6 of this chapter.
(b) The trustee may levy a tax on the taxable property of the
township in an amount sufficient to discharge the bonds issued and
sold. The bonds may not bear a maturity date more than twenty (20)
years from the date of issue.
SOURCE: IC 20-40-8-19; (08)CC100108.528. -->
SECTION 528. IC 20-40-8-19, AS AMENDED BY P.L.234-2007,
SECTION 230, IS AMENDED TO READ AS FOLLOWS: Sec. 19.
This section applies during the period beginning January 1, 2008, and
ending December 31, 2009. Money in the fund may be used to pay for
up to one hundred percent (100%) of the following costs of a school
corporation:
(1) Utility services.
(2) Property or casualty insurance.
(3) Both utility services and property or casualty insurance.
A school corporation's expenditures under this section may not exceed
in 2008 and in 2009 three and five-tenths percent (3.5%) of the school
corporation's 2005 calendar year distribution.
SOURCE: IC 20-49-3-8; (08)CC100108.529. -->
SECTION 529. IC 20-49-3-8, AS ADDED BY P.L.2-2006,
SECTION 172, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 8. The fund may be used to
make advances:
(1) to school corporations, including school townships, under
IC 20-49-4 and IC 20-49-5;
(2) under IC 20-49-6; and
(3) to charter schools under IC 20-24-7-3(f) IC 20-24-7-3(c) and
IC 20-49-7.
SOURCE: IC 25-34.1-3-8; (08)CC100108.530. -->
SECTION 530. IC 25-34.1-3-8, AS AMENDED BY P.L.57-2007,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 8. (a) This section does not preclude a person
who:
(1) is not licensed or certified as a real estate appraiser under this
section; and
(2) is licensed as a broker under this article;
from appraising real estate in Indiana for compensation.
(b) As used in this section, "federal act" refers to Title XI of the
Financial Institutions Reform, Recovery, and Enforcement Act (12
U.S.C. 3331 through 3351).
(c) The commission shall adopt rules to establish a real estate
appraiser licensure and certification program to be administered by the
board.
(d) The commission may not adopt rules under this section except
upon the action and written recommendations of the board under
IC 25-34.1-8-6.5.
(e) The real estate appraiser licensure and certification program
established by the commission under this section must meet the
requirements of:
(1) the federal act;
(2) any federal regulations adopted under the federal act; and
(3) any other requirements established by the commission as
recommended by the board, including requirements for education,
experience, examination, reciprocity, and temporary practice.
(f) The real estate appraiser licensure and certification requirements
established by the commission under this section must require a person
to meet the standards for real estate appraiser certification and
licensure established:
(1) under the federal act;
(2) by federal regulations; and
(3) under any other requirements established by the commission
as recommended by the board, including requirements for
education, experience, examination, reciprocity, and temporary
practice.
(g) The commission may require continuing education as a
condition of renewal for real estate appraiser licensure and
certification.
(h) The following are not required to be a licensed or certified real
estate appraiser to perform the requirements of IC 6-1.1-4:
(1) A county assessor. who holds office under IC 36-2-15.
(2) A township assessor. who holds office under IC 36-6-5.
(3) An individual employed by an officer described in subdivision
(1) or (2). employee of a county or township assessor.
(i) Notwithstanding IC 25-34.1-3-2(a):
(1) only a person who receives a license or certificate issued
under the real estate appraiser licensure and certification program
established under this section may appraise real estate involved
in transactions governed by:
(A) the federal act; and
(B) any regulations adopted under the federal act;
as determined under rules adopted by the commission, as
recommended by the board; and
(2) a person who receives a license or certificate issued under the
real estate appraiser licensure and certification program
established under this section may appraise real estate not
involved in transactions governed by:
(A) the federal act; and
(B) any regulations adopted under the federal act;
as determined under rules adopted by the commission, as
recommended by the board.
SOURCE: IC 29-3-9-11; (08)CC100108.531. -->
SECTION 531. IC 29-3-9-11, AS AMENDED BY P.L.145-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 11. (a) The department or
county office of family and children of child services shall investigate
and report to the court concerning the conditions and
circumstances of a minor and the fitness and conduct of the
guardian or the proposed guardian whenever ordered to do so by
the court.
(b) The office of the secretary of family and social services shall
investigate and report to the court concerning the conditions and
circumstances of a minor or an alleged incapacitated person adult or
protected person who is an adult and the fitness and conduct of the
guardian or the proposed guardian whenever ordered to do so by the
court.
SOURCE: IC 31-9-2-5.5; (08)CC100108.532. -->
SECTION 532. IC 31-9-2-5.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 5.5. "Adoption subsidy", for
purposes of IC 31-19-26.5, has the meaning set forth in
IC 31-19-26.5-1.
SOURCE: IC 31-9-2-9.3; (08)CC100108.533. -->
SECTION 533. IC 31-9-2-9.3, AS ADDED BY P.L.145-2006,
SECTION 171, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 9.3. (a) "Applicant", for purposes
of IC 31-25-3, IC 31-25-4, IC 31-26-2, IC 31-26-3, and IC 31-26-3.5,
IC 31-28-1, IC 31-28-2, and IC 31-28-3, means a person who has
applied for assistance for the applicant or another person.
(b) "Applicant", for purposes of IC 31-27, means a person who
seeks a license to operate a child caring institution, foster family home,
group home, or child placing agency.
SOURCE: IC 31-9-2-9.7; (08)CC100108.534. -->
SECTION 534. IC 31-9-2-9.7, AS ADDED BY P.L.145-2006,
SECTION 173, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 9.7. "Assistance", for purposes of
the following statutes, means money or services regardless of the
source, paid or furnished under any of the following statutes:
(1) IC 31-25-3.
(2) IC 31-25-4.
(3) IC 31-26-2.
(4) IC 31-26-3.
(4) IC 31-26-3.5.
(5) IC 31-28-1.
(6) IC 31-28-2.
(7) IC 31-28-3.
SOURCE: IC 31-9-2-10.3; (08)CC100108.535. -->
SECTION 535. IC 31-9-2-10.3, AS ADDED BY P.L.145-2006,
SECTION 174, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 10.3. "Blind", for purposes of
IC 31-25-3, IC 31-25-4, IC 31-26-2,
IC 31-26-3, IC 31-28-1,
IC 31-28-2, and IC 31-28-3, means an individual who has vision in the
better eye with correcting glasses of 20/200 or less, or a disqualifying
visual field defect as determined upon examination by an
ophthalmologist or optometrist who has been designated to make such
examinations by the county office and approved by the department.
SOURCE: IC 31-9-2-17; (08)CC100108.536. -->
SECTION 536. IC 31-9-2-17, AS AMENDED BY P.L.145-2006,
SECTION 181, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 17. "Child in need of services",
for purposes of IC 31-25-3, IC 31-25-4, IC 31-26-2, IC 31-26-3,
IC 31-28-1, IC 31-28-2, IC 31-28-3, and IC 31-34, means this title,
refers to a child described in IC 31-34-1.
SOURCE: IC 31-9-2-17.8; (08)CC100108.537. -->
SECTION 537. IC 31-9-2-17.8 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 17.8. "Child services", for
purposes of this title, means the following:
(1) Services, other than services that are costs of secure
detention, specifically provided by or on behalf of the
department for or on behalf of children who are:
(A) adjudicated to be:
(i) children in need of services under IC 31-34; or
(ii) delinquent children under IC 31-37;
(B) parties in a child in need of services case filed under
IC 31-34 or in a delinquency case filed under IC 31-37
before adjudication or entry of a dispositional decree;
(C) subject to temporary care or supervision by the
department under any applicable provision of IC 31-33,
IC 31-34, or IC 31-37;
(D) recipients or beneficiaries of a program of informal
adjustment approved under IC 31-34-8 or IC 31-37-9; or
(E) recipients or beneficiaries of:
(i) adoption assistance under Title IV-E of the federal
Social Security Act (42 U.S.C. 673), as amended;
(ii) adoption subsidies or assistance under IC 31-19-26.5;
or
(iii) assistance, including emergency assistance or
assisted guardianships, provided under Title IV-A of the
federal Social Security Act (42 U.S.C. 601 et seq.), as
amended.
(2) Costs of using an institution or facility for providing
educational services to children described in subdivision
(1)(A), under either IC 20-33-2-29 (if applicable) or
IC 20-26-11-13 (if applicable).
(3) Assistance awarded by the department to a destitute child
under IC 31-26-2.
SOURCE: IC 31-9-2-19.5; (08)CC100108.538. -->
SECTION 538. IC 31-9-2-19.5, AS ADDED BY P.L.145-2006,
SECTION 182, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 19.5. "Child welfare services", for
purposes of IC 31-25-3, IC 31-25-4, IC 31-26-2, IC 31-26-3,
IC 31-28-1, IC 31-28-2, and IC 31-28-3, means the services for
children described in IC 31-26-3-1. this title, means services
provided under a child welfare program.
SOURCE: IC 31-9-2-19.6; (08)CC100108.539. -->
SECTION 539. IC 31-9-2-19.6 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]:
Sec. 19.6. "Child welfare program",
for purposes of this title, has the meaning set forth in
IC 31-26-3.5-1.
SOURCE: IC 31-9-2-20.3; (08)CC100108.540. -->
SECTION 540. IC 31-9-2-20.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 20.3. "Child with special
needs", for purposes of IC 31-19-26.5, has the meaning set forth in
IC 31-19-26.5-2.
SOURCE: IC 31-9-2-24.5; (08)CC100108.541. -->
SECTION 541. IC 31-9-2-24.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 24.5. "Costs of secure
detention", for purposes of this title, has the meaning set forth in
IC 31-40-1-1.5.
SOURCE: IC 31-9-2-26; (08)CC100108.542. -->
SECTION 542. IC 31-9-2-26, AS AMENDED BY P.L.138-2007,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 26. "County office" or "county office of family
and children", for purposes of this title, refers to a county local office
of the department. of child services established by IC 31-25-1-1.
SOURCE: IC 31-9-2-39.5; (08)CC100108.543. -->
SECTION 543. IC 31-9-2-39.5, AS ADDED BY P.L.145-2006,
SECTION 188, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 39.5. "Destitute child", for
purposes of IC 31-25-3, IC 31-25-4, IC 31-26-2, IC 31-26-3,
IC 31-28-1, IC 31-28-2, and IC 31-28-3, this title, means an individual:
(1) who is needy;
(2) who is not a public ward;
(3) who is less than eighteen (18) years of age;
(4) who has been deprived of parental support or care because of
a parent's:
(A) death;
(B) continued absence from the home; or
(C) physical or mental incapacity;
(5) whose relatives liable for the individual's support are not able
to provide adequate care or support for the individual without
public assistance; and
(6) who is in need of foster care, under circumstances that do not
require the individual to be made a public ward.
SOURCE: IC 31-9-2-44.8; (08)CC100108.544. -->
SECTION 544. IC 31-9-2-44.8, AS ADDED BY P.L.138-2007,
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 44.8. "Family preservation services", for purposes
of IC 31-34-24 and IC 31-37-24, IC 31-26-6, means short term, highly
intensive services designed to protect, treat, and support the following:
(1) A family with a child at risk of placement by enabling the
family to remain intact and care for the child at home.
(2) A family that adopts or plans to adopt an abused or neglected
child who is at risk of placement or adoption disruption by
assisting the family to achieve or maintain a stable, successful
adoption of the child.
SOURCE: IC 31-9-2-76.6; (08)CC100108.545. -->
SECTION 545. IC 31-9-2-76.6 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 76.6. "Local office", for
purposes of this title, refers to a local office established by the
department to serve a county or a region.
SOURCE: IC 31-9-2-92.5; (08)CC100108.546. -->
SECTION 546. IC 31-9-2-92.5, AS AMENDED BY P.L.145-2006,
SECTION 205, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 92.5. (a) "Plan", for purposes of
IC 31-34-24, IC 31-26-6, has the meaning set forth in IC 31-34-24-1.
IC 31-26-6-1.
(b) "Plan", for purposes of IC 31-37-24, has the meaning set forth
in IC 31-37-24-1.
(c) (b) "Plan", for purposes of IC 31-25-4, has the meaning set forth
in IC 31-25-4-5.
SOURCE: IC 31-9-2-99.7; (08)CC100108.547. -->
SECTION 547. IC 31-9-2-99.7, AS ADDED BY P.L.145-2006,
SECTION 209, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 99.7. "Public welfare", for
purposes of IC 31-25-3, IC 31-25-4, and IC 31-26-2, IC 31-26-3,
IC 31-28-1, IC 31-28-2, and IC 31-28-3, means any form of public
welfare or Social Security provided in IC 31-25-3, IC 31-25-4, or
IC 31-26-2. IC 31-26-3, IC 31-28-1, IC 31-28-2, or IC 31-28-3. The
term does not include direct township assistance as administered by
township trustees under IC 12-20.
SOURCE: IC 31-9-2-102.5; (08)CC100108.548. -->
SECTION 548. IC 31-9-2-102.5, AS ADDED BY P.L.145-2006,
SECTION 210, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 102.5. "Recipient", for
purposes of IC 31-25-3, IC 31-25-4, and IC 31-26-2, IC 31-26-3,
IC 31-28-1, IC 31-28-2, and IC 31-28-3, means a person who has
received or is receiving assistance for the person or another person.
SOURCE: IC 31-9-2-103.6; (08)CC100108.549. -->
SECTION 549. IC 31-9-2-103.6 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 103.6. "Region", for purposes of
this title, refers to an area in Indiana designated as a region by the
department. However, for purposes of:
(1) IC 31-25-2-20, the term refers to a region established
under IC 31-25-2-20; and
(2) IC 31-26-6, the term refers to a service region established
under IC 31-26-6-3.
SOURCE: IC 31-9-2-103.7; (08)CC100108.550. -->
SECTION 550. IC 31-9-2-103.7 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 103.7. "Regional services
council", for purposes of this title, refers to a regional services
council established for a region under IC 31-26-6-4.
SOURCE: IC 31-9-2-113.7; (08)CC100108.551. -->
SECTION 551. IC 31-9-2-113.7 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 113.7. "Secure detention
facility", for purposes of this title, has the meaning set forth in
IC 31-40-1-1.5.
SOURCE: IC 31-9-2-116.4; (08)CC100108.552. -->
SECTION 552. IC 31-9-2-116.4 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 116.4. "Services", for
purposes of IC 31-40-1, has the meaning set forth in IC 31-40-1-1.5.
SOURCE: IC 31-9-2-129; (08)CC100108.553. -->
SECTION 553. IC 31-9-2-129 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 129.
(a) "Team", for
purposes of IC 31-33-3, refers to a community child protection team
appointed under IC 31-33-3.
(b) "Team", for purposes of IC 31-34-24, has the meaning set forth
in IC 31-34-24-2.
(c) "Team", for purposes of IC 31-37-24, has the meaning set forth
in IC 31-37-24-2.
SOURCE: IC 31-9-2-135; (08)CC100108.554. -->
SECTION 554. IC 31-9-2-135, AS AMENDED BY P.L.138-2007,
SECTION 33, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 135. (a) "Warrant", for purposes of
IC 31-25-3, IC 31-25-4, and IC 31-26-2, IC 31-26-3, IC 31-28-1,
IC 31-28-2, and IC 31-28-3, means an instrument that is:
(1) the equivalent of a money payment; and
(2) immediately convertible into cash by the payee for the full
face amount of the instrument.
(b) "Warrant", for purposes of the Uniform Child Custody
Jurisdiction Act under IC 31-21, has the meaning set forth in
IC 31-21-2-21.
SOURCE: IC 31-14-10-1; (08)CC100108.555. -->
SECTION 555. IC 31-14-10-1, AS AMENDED BY P.L.68-2005,
SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 1. Upon finding that a man is the child's
biological father, the court shall, in the initial determination, conduct
a hearing to determine the issues of support, custody, and parenting
time. Upon the request of any party or on the court's own motion, the
court may order a probation officer or caseworker to prepare a report
to assist the court in determining these matters.
SOURCE: IC 31-14-10-2; (08)CC100108.556. -->
SECTION 556. IC 31-14-10-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 2. The probation
officer or caseworker may do the following:
(1) Consult with any person who may have information about the
child and the child's potential custodial arrangements.
(2) Upon approval of the court, refer the child for professional
diagnosis and evaluation.
(3) Without consent from the child's parent or guardian, consult
with and obtain information concerning the child from:
(A) medical;
(B) psychiatric;
(C) psychological; or
(D) other;
persons who have knowledge of the child.
SOURCE: IC 31-14-13-5; (08)CC100108.557. -->
SECTION 557. IC 31-14-13-5, AS AMENDED BY P.L.68-2005,
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 5. The court may order the probation
department the county office of family and children, or any licensed
child placing agency to supervise the placement to ensure that the
custodial or parenting time terms of the decree are carried out if:
(1) both parents or the child request supervision; or
(2) the court finds that without supervision the child's physical
health and well-being would be endangered or the child's
emotional development would be significantly impaired.
SOURCE: IC 31-17-2-12; (08)CC100108.558. -->
SECTION 558. IC 31-17-2-12 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 12. (a) In custody
proceedings after evidence is submitted upon the petition, if a parent
or the child's custodian so requests, the court may order an
investigation and report concerning custodial arrangements for the
child. The investigation and report may be made by any of the
following:
(1) The court social service agency.
(2) The staff of the juvenile court.
(3) The local probation department or, if the child is the subject
of a child in need of services case under IC 31-34, the county
office of family and children. department of child services.
(4) A private agency employed by the court for the purpose.
(5) A guardian ad litem or court appointed special advocate
appointed for the child by the court under IC 31-17-6 (or
IC 31-1-11.5-28 before its repeal).
(b) In preparing a report concerning a child, the investigator may
consult any person who may have information about the child and the
child's potential custodian arrangements. Upon order of the court, the
investigator may refer the child to professional personnel for diagnosis.
The investigator may consult with and obtain information from
medical, psychiatric, or other expert persons who have served the child
in the past without obtaining the consent of the parent or the child's
custodian. However, the child's consent must be obtained if the child
is of sufficient age and capable of forming rational and independent
judgments. If the requirements of subsection (c) are fulfilled, the
investigator's report:
(1) may be received in evidence at the hearing; and
(2) may not be excluded on the grounds that the report is hearsay
or otherwise incompetent.
(c) The court shall mail the investigator's report to counsel and to
any party not represented by counsel at least ten (10) days before the
hearing. The investigator shall make the following available to counsel
and to any party not represented by counsel:
(1) The investigator's file of underlying data and reports.
(2) Complete texts of diagnostic reports made to the investigator
under subsection (b).
(3) The names and addresses of all persons whom the investigator
has consulted.
(d) Any party to the proceeding may call the investigator and any
person whom the investigator has consulted for cross-examination. A
party to the proceeding may not waive the party's right of
cross-examination before the hearing.
SOURCE: IC 31-17-2-18; (08)CC100108.559. -->
SECTION 559. IC 31-17-2-18, AS AMENDED BY P.L.68-2005,
SECTION 34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 18. If both parents or all contestants agree
to the order or if the court finds that, in the absence of the order, the
child's physical health might be endangered or the child's emotional
development significantly impaired, the court may order:
(1) the court social service agency;
(2) the staff of the juvenile court;
(3) the local probation department;
(4) the county office of family and children; or
(5) (4) a private agency employed by the court for that purpose;
to exercise continuing supervision over the case to assure that the
custodial or parenting time terms of the decree are carried out.
SOURCE: IC 31-19-11-2; (08)CC100108.560. -->
SECTION 560. IC 31-19-11-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 2. If the child is a
ward of:
(1) a guardian;
(2) an agency; or
(3) an office of family and children;
(3) the department;
the court shall provide for the custody of the child in the adoption
decree.
SOURCE: IC 31-19-11-3; (08)CC100108.561. -->
SECTION 561. IC 31-19-11-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 3. Upon receipt
of a recommendation from the county office of family and children, (a)
If the petition for adoption contained a request for aid, regardless of
whether the aid is given, financial assistance, the court shall state in
the adoption decree the:
(1) nature;
(2) conditions; and
(3) length of time during which aid shall be paid under
IC 31-19-26.
refer the petition to the department for a determination of
eligibility for:
(1) adoption assistance under 42 U.S.C. 673, including
applicable federal and state regulations; or
(2) an adoption subsidy under IC 31-19-26.5.
(b) The department shall determine the eligibility of the
adoptive child for financial assistance and the amount of
assistance, if any, that will be provided.
(c) The court may not order payment of:
(1) adoption assistance under 42 U.S.C. 673; or
(2) any adoption subsidy under IC 31-19-26.5.
SOURCE: IC 31-19-26.5; (08)CC100108.562. -->
SECTION 562. IC 31-19-26.5 IS ADDED TO THE INDIANA
CODE AS A
NEW CHAPTER TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]:
Chapter 26.5. Adoption Subsidies
Sec. 1. As used in this chapter, "adoption subsidy" means
payments by the department to an adoptive parent of a child with
special needs to assist with the cost of care of the child:
(1) after a final decree of adoption of the child has been
entered under IC 31-19-11; and
(2) during the time the child is residing with and supported by
the adoptive parent or parents.
Sec. 2. As used in this chapter, "child with special needs" means
a child who:
(1) is a hard to place child; and
(2) meets the requirements of a special needs child, as
specified in 42 U.S.C. 673(c) and the rules of the department
applicable to those requirements.
Sec. 3. The department may make payments of adoption subsidy
under this chapter for the benefit of a child with special needs if the
department has:
(1) either:
(A) entered into a written agreement with the adoptive
parent or parents, before or at the time the court enters a
final decree of adoption under IC 31-19-11-1, that specifies
the amount, terms, and conditions of the adoption
assistance payments; or
(B) received a written final order in an administrative
appeal in accordance with section 12(4) of this chapter
concluding that the adoptive parents are eligible for a
subsidy payable under this chapter and determining the
appropriate subsidy amount;
(2) determined that sufficient funds are available in the
adoption assistance account of the state general fund, and can
reasonably be anticipated to be available in that account
during the term of the agreement or order, to make the
payments as specified in the agreement or order; and
(3) determined that the child is not eligible for adoption
assistance under 42 U.S.C. 673.
Sec. 4. If the department determines that sufficient funds are
not or will not be available in the adoption assistance account
established under this chapter to make adoption subsidy payments
to adoptive parents of all children who may be eligible for a
subsidy payable under this chapter, the department may, in
accordance with procedures established by rules:
(1) approve new adoption subsidy agreements only for the
benefit of children for whom the department has wardship
responsibility at the time the adoption petition is filed; or
(2) give priority to funding new adoption subsidy agreements
for children for whom the department has had wardship
responsibility.
Sec. 5. The amount of adoption subsidy payments under this
chapter may not exceed the amount that would be payable by the
department for the monthly cost of care of the adopted child in a
foster family home at the time:
(1) the adoption subsidy agreement is made; or
(2) the subsidy is payable under the terms of the agreement;
whichever is greater.
Sec. 6. (a) In addition to the adoption subsidy payments
determined under section 3 of this chapter, the department may
make additional payments for medical or psychological care or
treatment of the adoptive child if all the following conditions exist:
(1) The child is a child with special needs, based in whole or in
part on a physical, a mental, an emotional, or a medical
condition that:
(A) existed before the filing of the adoption petition; or
(B) is causally related to specific conditions that existed or
events that occurred before the filing of the adoption
petition;
as determined by a physician or psychologist licensed in
Indiana.
(2) The child's adoptive parent has applied to the department,
in the form and manner specified by the department, for
assistance in payment of the cost of special services that the
child needs to remedy or ameliorate the condition or
conditions identified in subdivision (1).
(3) The department determines that:
(A) the services required are not and will not be covered by
either:
(i) private health insurance available to the child or
adoptive parent; or
(ii) the Medicaid program in Indiana or the state where
the child currently resides; and
(B) payment of the cost of the required services without
assistance will cause a significant financial burden and
hardship to the adoptive family.
(4) Sufficient funds are available in the adoption assistance
account to cover the cost of additional assistance provided
under this section.
(b) A determination by the department under this section is not
subject to administrative review or appeal, unless specifically
authorized by rule of the department under section 12(4) of this
chapter, but is subject to judicial review as provided in IC 4-21.5-5.
Sec. 7. An adoptive child who is:
(1) a child with special needs based on a medical, a physical,
a mental, or an emotional condition that existed before the
filing of the adoption petition; and
(2) the beneficiary of an agreement for adoption subsidy
under this chapter;
is eligible for Medicaid.
Sec. 8. (a) As a condition for continuation of subsidy payments
under the agreement, the department may require the adoptive
parents to submit a verified report, annually or at a time or times
specified in the agreement or by rule, stating:
(1) the location of the parents;
(2) the location and condition of the child; and
(3) any additional information required by rule of the
department or the agreement.
(b) The department may confirm the accuracy and veracity of
the report from any reliable sources of information concerning the
adoptive family and child, including any governmental or private
agency that serves the area in which the child resides.
(c) If the report or information received by the department
indicates a substantial change in the conditions that existed when
the adoption subsidy agreement was signed, the department may,
after notice to the adoptive parent or parents, modify or
discontinue the adoption subsidy payments provided in the
agreement.
Sec. 9. (a) Except as provided in this section, the term of any
adoption subsidy agreement under this chapter, including any
extension of the original term, ends when any of the following
events occurs:
(1) The child becomes eighteen (18) years of age.
(2) The child becomes emancipated.
(3) The adoptive parent or parents are no longer providing
financial support to the child.
(4) The child dies.
(5) The child's adoption is terminated.
(b) The department may continue the adoption subsidy
payments, in amounts determined by agreement among the
department, the child, and the adoptive parents, during a time
after the child becomes eighteen (18) years of age and before the
child becomes twenty-one (21) years of age if:
(1) either:
(A) the child is enrolled in:
(i) a secondary school;
(ii) a public or private institution of higher education; or
(iii) a course of career or technical education leading to
gainful employment; or
(B) the child needs continuing support and assistance for
a physical, a medical, a mental,
or an emotional condition
that limits or prevents the child from becoming
self-supporting; and
(2) the adoptive parent or parents:
(A) provide the principal source of financial support for
the child's room, board, medical care, and other necessary
living expenses; and
(B) are entitled to claim the child as a dependent on their
federal or state income tax return or returns for the year
in which the continued subsidy payments are made.
Sec. 10. An adoption assistance account is established within the
state general fund for the purpose of funding adoption subsidy
payments under this chapter and the state's share of adoption
assistance payments under 42 U.S.C. 673. The account consists of:
(1) amounts specifically appropriated to the department by
the general assembly for adoption assistance;
(2) amounts allocated by the department to the adoption
assistance account from the funds available to the
department; and
(3) any other amounts contributed or paid to the department
for adoption assistance under this chapter.
Sec. 11. (a) In determining the availability of funds in the
adoption assistance account for payments of adoption subsidies
under this chapter, the department shall give priority to payments
required by court orders for county adoption subsidies entered
under IC 31-19-26 (before its repeal).
(b) The provisions of this chapter applicable to continuation,
modification, or termination of adoption subsidy payments shall
apply after January 1, 2009, to county adoption subsidy orders
entered under IC 31-19-26 (before its repeal).
Sec. 12. The department shall adopt rules under IC 4-22-2, as
needed, to carry out this chapter. The rules must include at least
the following subjects:
(1) The application and determination process for subsidies or
other assistance provided under this chapter.
(2) The standards for determination of a child with special
needs.
(3) The process for determining the duration, extension,
modification, and termination of agreements, as provided in
sections 8 and 9 of this chapter.
(4) The procedure for administrative review and appeal of
determinations made by the department under this chapter.
(5) The procedure for determining availability of funds for
new subsidy agreements and continuation of existing
agreements or orders under this chapter and IC 31-19-26
(before its repeal), including any funding limitations or
priorities as provided in sections 4 and 11 of this chapter.
Sec. 13. This chapter does not affect:
(1) the legal status of an adoptive child;
(2) the rights and responsibilities of the adoptive parents as
provided by law; or
(3) the eligibility of an adoptive child or adoptive parents for
adoption assistance under Title IV-E of the Social Security
Act (42 U.S.C. 673), federal and state regulations applicable
to the Title IV-E adoption assistance program, or
determination of the amount of any assistance provided by the
department through the Title IV-E adoption assistance
program.
SOURCE: IC 31-25-2-2.5; (08)CC100108.563. -->
SECTION 563. IC 31-25-2-2.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 2.5. The following are not
personally liable, except to the state, for an official act done or
omitted in connection with performance of duties under this title:
(1) The director of the department.
(2) Other officers and employees of the department.
SOURCE: IC 31-25-2-5; (08)CC100108.564. -->
SECTION 564. IC 31-25-2-5, AS ADDED BY P.L.145-2006,
SECTION 271, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 5. (a)
This section applies after
June 30, 2008.
(b) A child protection caseworker or a child welfare caseworker may
not be assigned work that exceeds the following maximum caseload
levels at any time: The department shall ensure that the department
maintains staffing levels of family case managers so that each
county has enough family case managers to allow caseloads to be
at not more than:
(1)
For caseworkers assigned only initial assessments, including
investigations of an allegation of child abuse or neglect, twelve
(12) active cases
per month per caseworker. relating to initial
assessments, including investigations of an allegation of child
abuse or neglect; or
(2)
For caseworkers assigned only ongoing cases, seventeen (17)
active children
per caseworker. monitored and supervised in
active cases relating to ongoing services.
(3) For caseworkers assigned a combination of initial
assessments, including investigations of an allegation of child
abuse or neglect, and ongoing cases under subdivisions (1) and
(2), four (4) investigations and ten (10) active ongoing cases per
caseworker.
(c) (b) The department shall comply with the maximum caseload
ratios described in subsection (b). (a).
SOURCE: IC 31-25-2-7; (08)CC100108.565. -->
SECTION 565. IC 31-25-2-7, AS ADDED BY P.L.145-2006,
SECTION 271, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 7. (a) The department is responsible
for the following:
(1) Providing child protection services under this article.
(2) Providing and administering child abuse and neglect
prevention services.
(3) Providing and administering child services. (as defined in
IC 12-19-7-1).
(4) Providing and administering family services.
(5) Providing family preservation services under IC 31-26-5.
(6) Regulating and licensing the following under IC 31-27:
(A) Child caring institutions.
(B) Foster family homes.
(C) Group homes.
(D) Child placing agencies.
(7) Administering the state's plan for the administration of Title
IV-D of the federal Social Security Act (42 U.S.C. 651 et seq.).
(8) Administering foster care services.
(9) Administering independent living services (as described in 42
U.S.C. 677 et seq.).
(10) Administering adoption services.
(11) Certifying and providing grants to the youth services
bureaus under IC 31-26-1.
(12) Administering the project safe program.
(13) Paying for programs and services as provided under
IC 31-40.
(b) This chapter does not authorize or require the department
to:
(1) investigate or report on proceedings under IC 31-17-2
relating to a child who is not the subject of an open child in
need of services case under IC 31-34; or
(2) otherwise monitor child custody or visitation in dissolution
of marriage proceedings.
(c) This chapter does not authorize or require the department
to:
(1) conduct home studies; or
(2) otherwise participate in guardianship proceedings under
IC 29-3;
other than those over which the juvenile court has jurisdiction
under IC 29-3-2-1(c) or IC 31-30-1-1(10).
SOURCE: IC 31-25-2-19; (08)CC100108.566. -->
SECTION 566. IC 31-25-2-19, AS ADDED BY P.L.145-2006,
SECTION 271, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 19. (a) The department may
charge the following adoption fees:
(1) An adoption placement fee that may not exceed the actual
costs incurred by the
county office department for medical
expenses of children and mothers.
(2) A fee that does not exceed the time and travel costs incurred
by the county office department for home study and investigation
concerning a contemplated adoption.
(b) Fees charged under this section shall be deposited in a separate
account in the county family and children child trust clearance fund
account established under IC 12-19-1-16. IC 31-25-2-20.2. Money
deposited under this subsection shall be expended by the department
for the following purposes without further appropriation:
(1) The care of children whose adoption is contemplated.
(2) The improvement of adoption services provided by the
department.
(c) The director may adopt rules governing the expenditure of
money under this section.
(d) The department may provide written authorization allowing a
county office to reduce or waive charges authorized under this section
in hardship cases or for other good cause after investigation. The
department may adopt forms on which the written authorization is
provided.
SOURCE: IC 31-25-2-20.1; (08)CC100108.567. -->
SECTION 567. IC 31-25-2-20.1 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 20.1. (a) The department
may receive and administer a gift, devise, or bequest of personal
property, including the income from real property, that is:
(1) to or for the benefit of a home or an institution in which
formerly abused or neglected children are cared for under the
supervision of the department; or
(2) for the benefit of children who are committed to the care
or supervision of the department.
(b) The department may invest or reinvest money received
under this section in the same types of securities in which life
insurance companies are authorized by law to invest the money of
the life insurance companies.
(c) The following shall be kept in the child trust clearance
account established under section 20.2 of this chapter and may not
be commingled with any other fund or account or with money
received from taxation:
(1) All money received by the department under this section.
(2) All money, proceeds, or income realized from real
property or other investments.
(d) Subject to the approval of the director, money described in
subsection (c)(1) or (c)(2) may be expended by the department in
any manner consistent with the purposes of the child trust
clearance account and with the intention of the donor.
SOURCE: IC 31-25-2-20.2; (08)CC100108.568. -->
SECTION 568. IC 31-25-2-20.2 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 20.2. (a) This section does
not apply to:
(1) money received before January 1, 2009, to reimburse the
county family and children's fund for expenditures made
from the appropriations of the counties; or
(2) money received after December 31, 2008, to reimburse the
department for expenditures made by the department for
child services.
(b) The department may receive and administer money
available to or for the benefit of a person receiving payments or
services from the department. The following apply to all money
received under this section:
(1) The money shall be kept in a special account known as the
child trust clearance account and may not be commingled
with any other money.
(2) The money may be expended by the department in any
manner consistent with the following:
(A) The purpose of the child trust clearance account or
with the intention of the donor of the money.
(B) Indiana law.
SOURCE: IC 31-26-2-10; (08)CC100108.569. -->
SECTION 569. IC 31-26-2-10, AS ADDED BY P.L.145-2006,
SECTION 272, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 10. (a) Upon the completion
of an investigation under section 9 of this chapter, the county office
department shall do the following:
(1) Determine whether the child is eligible for assistance under
this chapter and the department's rules.
(2) Determine the amount of the assistance and the date on which
the assistance is to begin.
(3) Make an award, including any subsequent modification of the
award, with which the department shall comply until the award or
modified award is vacated.
(4) Notify the applicant and the department of the county office's
decision in writing.
(b) The county office department shall provide assistance to the
recipient at least monthly upon warrant of the county auditor of state.
The assistance must be:
(1) made from the county family and children's fund and
(2) based on a verified schedule of the recipients.
(c) The director of the county office shall prepare and verify the
amount payable to the recipient, in relation to the awards made by the
county office. The department shall prescribe the form on which the
schedule under subsection (b)(2) must be filed.
SOURCE: IC 31-26-3.5; (08)CC100108.570. -->
SECTION 570. IC 31-26-3.5 IS ADDED TO THE INDIANA
CODE AS A
NEW CHAPTER TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]:
Chapter 3.5. Child Welfare Programs
Sec. 1. As used in this chapter, "child welfare program" means
a program or an activity that is:
(1) not a component of child services provided to or for the
benefit of a particular child or family; and
(2) designed to serve groups or categories of children or
families in a community for the purposes described in section
2 of this chapter.
Sec. 2. A child welfare program may be established and funded
by the department for any of the following purposes:
(1) Protecting and promoting the welfare of children in a
community who are, or are likely to be, at risk of becoming
homeless, neglected, or abused due to lack of adequate or
appropriate parental support or supervision, in order to
reduce the likelihood that the children will become wards of
a juvenile court or the department.
(2) Preventing, remedying, or assisting in the solution of
problems that may result in the neglect, abuse, exploitation,
or delinquency of children.
(3) Preventing unnecessary separation of children from their
families by identifying family problems, assisting in the
resolution of family problems, and preventing the breakup of
families whenever prevention of child removal is possible and
desirable.
(4) Providing services targeted to the assistance of children
who are developmentally or physically disabled and their
families, for the purposes of prevention of potential abuse,
neglect, or abandonment of those children, and enabling the
children to receive adequate family support and preparation
to become self-supporting to the extent feasible.
(5) Providing family preservation services or family support
services (both as defined in 42 U.S.C. 629a) for families and
children who are not currently receiving individually designed
services provided or funded by the department through an
open juvenile court child in need of services or delinquency
case.
Sec. 3. (a) An application to establish a new child welfare
program, or to continue or modify an existing child welfare
program, may be submitted by a court, county executive, private
nonprofit agency or organization, or an interested person based on
guidelines and instructions issued by the department. Except as
provided in subsection (b), the application shall be transmitted to
the regional services council or councils for the county, region, or
geographic area of Indiana that the applicant proposes to serve.
Each regional services council must review and submit its
recommendations to the director in conformity with procedures
established by the department.
(b) An application to establish, continue, or modify a program
that will operate on a statewide basis shall be submitted directly to
the director of the department for review and evaluation.
Sec. 4. A child welfare program must be approved by the
director of the department or the director's designee. The
director's approval shall specify the period for which operation of
the program is approved and the procedure for submission of any
request for continuation, extension, or modification of the
approved program. The department may not pay for the costs of
any programs that have not been approved by the director.
Sec. 5. The department shall establish policies and procedures
for periodic review and evaluation of approved child welfare
programs, including evaluation of the effectiveness and results of
the program activities, as part of the consideration of any
application to continue or modify the program.
Sec. 6. (a) A child welfare program account is established in the
state general fund to receive money for establishment, operation,
or support of child welfare programs. Receipts credited to the child
welfare program account may be derived from the following
sources:
(1) Any appropriation made by the general assembly that is
specifically designated for child welfare programs.
(2) Any part of the appropriation to the department that is set
aside and allocated by the department for child welfare
programs, at the discretion of the director.
(3) Any part of federal grant funds received by the
department through Title IV-B Parts 1 and 2 of the Social
Security Act (42 U.S.C. 620 et seq.) that is allocated by the
department for child welfare programs under this chapter at
the discretion of the director, subject to the terms and
conditions of the grant.
(4) Any gifts received by the department from individuals or
nongovernmental organizations, for purposes of child welfare
programs. The department may receive and administer any
gifts earmarked for specifically designated child welfare
programs, in accordance with the terms of the gift.
(b) Any appropriation made by the general assembly for the
child welfare program account remains in the child welfare
program account until expended and does not revert to the state
general fund at the expiration of the state fiscal year for which the
appropriation was made.
Sec. 7. The department may adopt rules under IC 4-22-2 that
are necessary or appropriate to implement this chapter.
SOURCE: IC 31-26-6; (08)CC100108.571. -->
SECTION 571. IC 31-26-6 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]:
Chapter 6. Regional Service Strategic Plans
Sec. 1. As used in this chapter, "plan" includes a regional
services strategic plan to achieve the purposes described in section
5 of this chapter and any implementation strategy, revision,
addition, or update of the plan, as described in section 12(a) of this
chapter.
Sec. 2. As used in this chapter, "regional services council"
means a council appointed as provided in section 7 of this chapter.
Sec. 3. As used in this chapter, "service region" means an area
of Indiana consisting of one (1) or more counties.
Sec. 4. (a) Each county shall participate in a regional services
council established under this chapter for the service region in
which the county is located.
(b) The department shall determine the county or counties that
comprise each service region. A county may not be divided when
establishing a service region.
Sec. 5. Each regional services council shall develop a biennial
regional services strategic plan that is tailored to provide services
targeted to the individual needs of children who:
(1) have been either:
(A) adjudicated as, or alleged in a proceeding initiated
under IC 31-34 or IC 31-37 to be, children in need of
services or delinquent children; or
(B) identified by the department, based on information
received from:
(i) a school;
(ii) a social service agency;
(iii) a court;
(iv) a probation department;
(v) the child's parent or guardian; or
(vi) an interested person in the community having
knowledge of the child's environment and family
circumstances;
and after an informal investigation, as substantially at risk
of becoming children in need of services or delinquent
children; and
(2) have been referred to the department by, or with the
consent of, the child's parent, guardian, or custodian for
services to be provided through the plan based on an
individual case plan for the child.
Sec. 6. (a) Each regional services council shall, according to
guidelines and policies established by the department, include in its
plan an evaluation of local child welfare service needs and a
determination of appropriate delivery mechanisms. The policies
shall provide an opportunity for local services providers to be
represented in the evaluation of local child welfare service needs.
In addition, the regional services council shall take public
testimony regarding local service needs and system changes.
(b) The council shall also recommend in the plan, or any
revision, addition, or update relating to implementation of a plan
under section 12(a) of this chapter, the allocation and distribution
among service providers of funds that:
(1) the department allocates to the service region; and
(2) are used to pay for the expenses of child welfare programs
and child services administered by the department within the
region.
Sec. 7. (a) If the service region consists of at least three (3)
counties, the regional services council is composed of the following
members appointed from the service region:
(1) The regional manager, who must be an employee of the
department.
(2) Three (3) members who are juvenile court judges or their
designees.
(3) Three (3) local office directors.
(4) Two (2) family case manager supervisors.
(5) Two (2) family case managers.
(6) Two (2) licensed foster parents.
(7) One (1) guardian ad litem or court appointed special
advocate.
(8) One (1) member who is a prosecuting attorney or the
prosecuting attorney's designee.
(9) One (1) individual who:
(A) is at least sixteen (16) and less than twenty-five (25)
years of age;
(B) is a resident of the service region;
(C) has received or is receiving services through funds
provided, directly or indirectly, through the department;
and
(D) will serve in a nonvoting capacity.
(b) If the service region consists of one (1) or two (2) counties,
the regional services council must include at least the following
members from the service region:
(1) Three (3) employees of the department, including the
regional manager.
(2) One (1) juvenile court judge or judicial hearing officer.
(3) Two (2) members who are designees of a juvenile court
judge.
(4) Two (2) family case manager supervisors.
(5) Two (2) family case managers.
(6) One (1) licensed foster parent.
(7) One (1) person from each category described in subsection
(a)(7), (a)(8), and (a)(9).
(c) The director shall appoint the members of the regional
services council with the exception of judges or judicial hearing
officers and prosecuting attorneys or their respective designees.
(d) The members of the regional services council described in
subsections (a)(2), (b)(2), and (b)(3) shall be selected by the juvenile
court judge or judges in the service region.
(e) The member of the regional services council described in
subsection (a)(8) shall be selected by the prosecuting attorneys in
the counties comprising the service region.
(f) Each member of the regional services council shall serve at
the pleasure of the member's appointing authority.
Sec. 8. (a) The regional manager shall convene an organizational
meeting of the members of a regional services council appointed
under section 7 of this chapter.
(b) The regional manager shall serve as the chairperson of the
council. The council shall select one (1) of its members as vice
chairperson.
Sec. 9. In preparing the plan under section 5 of this chapter, a
regional services council shall review and consider existing publicly
and privately funded programs that are available or that could be
made available in the regional services council's service region to
provide supportive services to or for the benefit of children
described in section 5 of this chapter without removing the child
from the family home, including programs funded through the
following:
(1) Title IV-B of the Social Security Act (42 U.S.C. 620 et
seq.).
(2) Title IV-E of the Social Security Act (42 U.S.C. 670 et
seq.).
(3) Title XX of the Social Security Act (42 U.S.C. 1397 et seq.).
(4) The Child Abuse Prevention and Treatment Act (42 U.S.C.
5106 et seq.).
(5) Special education programs under IC 20-35-6-2.
(6) All programs designed to prevent child abuse, neglect, or
delinquency, or to enhance child welfare and family
preservation administered by, or through funding provided
by, the department, county offices, prosecuting attorneys, or
juvenile courts, including programs funded under
IC 31-26-3.5 and IC 31-40.
(7) A child advocacy fund under IC 12-17-17.
Sec. 10. A regional services council may include in its plan a
program for provision of family preservation services that:
(1) is or will be in effect in the regional services council's
service region;
(2) includes services for a child less than eighteen (18) years
of age who reasonably may be expected to be considered for
out-of-home placement under IC 31-34 or IC 31-37 as a result
of:
(A) abuse or neglect;
(B) emotional disturbance; or
(C) delinquency adjudication; and
(3) addresses all the objectives of family preservation services.
Sec. 11. (a) Each regional services council shall transmit to the
director each plan it develops and approves. The council shall
transmit its biennial plan described in section 5 of this chapter to
the director not later than February 2 of each even-numbered year.
(b) Not later than sixty (60) days after receiving the plan, the
director of the department or the director's designee shall do one
(1) of the following:
(1) Approve the plan as submitted by the council.
(2) Approve the plan with amendments, modifications, or
revisions.
(3) Return the plan to the council with directions concerning:
(A) subjects for further study and reconsideration; and
(B) resubmission of a revised plan.
Sec. 12. (a) A regional services council shall meet at least
quarterly to do the following:
(1) Develop, review, or revise a strategy for implementation
of an approved plan that identifies:
(A) the manner in which prevention and early intervention
services will be provided or improved;
(B) how local collaboration will improve children's
services; and
(C) how different funds can be used to serve children and
families more effectively.
(2) Reorganize as needed and select its vice chairperson for
the ensuing year.
(3) Review the implementation of the plan and prepare
revisions, additions, or updates of the plan that the regional
services council considers necessary or appropriate to
improve the quality and efficiency of early intervention child
welfare services provided in accordance with the plan.
(b) The chairperson or vice chairperson of a regional services
council may convene any additional meetings of the regional
services council that are, in the chairperson's or vice chairperson's
opinion, necessary or appropriate.
(c) A majority of the voting members of the regional services
council appointed under section 7 of this chapter constitutes a
quorum for the transaction of official business that includes taking
final action (as defined in IC 5-14-1.5-2(g)). The regional services
council may hold a meeting in the absence of a quorum to discuss
any items of public business related to its responsibilities and
functions as described in this chapter, without taking final action.
(d) A judicial officer or prosecuting attorney who is a member
of the regional services council under section 7 of this chapter may
designate in writing a person as the member's representative or
proxy to attend any meeting of the council specified in the
designation. Any designee under this subsection shall be a voting
member of the council and be included for purposes of a quorum
under subsection (c).
(e) Any department employee who is a member of the regional
services council under section 7 of this chapter may designate in
writing a person as the member's representative or proxy to attend
any meeting of the council specified in the designation. Any
designee under this subsection shall be a voting member of the
council and be included for purposes of a quorum under subsection
(c).
(f) All meetings of a regional services council under this chapter
are subject to applicable provisions of IC 5-14-1.5.
Sec. 13. (a) This section applies to a meeting of a regional
services council at which at least four (4) voting members of the
council are physically present at the place where the meeting is
conducted.
(b) A member of the regional services council may participate
in a meeting of the council by using a means of communication that
allows:
(1) all other members participating in the meeting; and
(2) all members of the public physically present at the place
where the meeting is conducted;
to communicate simultaneously with each other during the
meeting.
(c) A member who participates in a meeting under subsection
(b) is considered to be present at the meeting.
(d) The memoranda of the meeting prepared under
IC 5-14-1.5-4 must state the name of each member who:
(1) was physically present at the place where the meeting was
conducted;
(2) participated in the meeting by using a means of
communication described in subsection (b); or
(3) was absent.
Sec. 14. (a) A regional services council or the regional manager
shall transmit copies of the plan, each annual report, each revised
plan, and any other report or document described by rule adopted
under section 16 of this chapter, to the following:
(1) The director.
(2) Each department office in the service region.
(3) Each juvenile court in the service region.
(b) A regional services council shall provide to the department
a copy of each plan, annual report, or revised plan transmitted
under subsection (a) to be posted to the department's Internet web
site.
Sec. 15. A regional services council shall publicize to residents
of each county in the service region the existence and availability
of the plan, including information concerning access to the plan on
the department web site.
Sec. 16. The department may adopt rules under IC 4-22-2 to
administer this chapter.
SOURCE: IC 31-31-8-3; (08)CC100108.572. -->
SECTION 572. IC 31-31-8-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 3. (a) The
juvenile court may establish juvenile detention and shelter care
facilities for children, except as provided by IC 31-31-9.
(b) The court may contract with other agencies to provide juvenile
detention and shelter care facilities.
(c) If the juvenile court operates the juvenile detention and shelter
care facilities, the judge shall appoint staff and determine the budgets.
(d) The county shall pay all expenses. The expenses for the juvenile
detention facility shall be paid from the county general fund. Payment
of the expenses for the juvenile detention facility may not be paid from
the county family and children's fund established by IC 12-19-7-3.
SOURCE: IC 31-31-8-4; (08)CC100108.573. -->
SECTION 573. IC 31-31-8-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 4. (a) This section
applies to a county having a population of more than one hundred ten
thousand (110,000) but less than one hundred fifteen thousand
(115,000).
(b) Notwithstanding section 3 of this chapter, the juvenile court
shall operate a juvenile detention facility or juvenile shelter care
facility established in the county. However, the county legislative body
shall determine the budget for the juvenile detention facility or juvenile
shelter care facility. The expenses for the juvenile detention facility
shall be paid from the county general fund. Payment of the expenses for
the juvenile detention facility may not be paid from the county family
and children's fund established by IC 12-19-7-3.
SOURCE: IC 31-33-3-1; (08)CC100108.574. -->
SECTION 574. IC 31-33-3-1, AS AMENDED BY P.L.234-2005,
SECTION 102, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1. (a)
A community child
protection team is established in each county. The community child
protection team is a
communitywide, countywide, multidisciplinary
child protection team. The team must include the following
eleven (11)
thirteen (13) members
who reside in, or provide services to
residents of, the county in which the team is to be formed:
(1) The director of the
county local office
of family and children
that provides child welfare services in the county or the
county
local office director's designee.
(2) Two (2) designees of the juvenile court judge.
(3) The county prosecuting attorney or the prosecuting attorney's
designee.
(4) The county sheriff or the sheriff's designee.
(5) Either:
(A) the president of the county executive in a county not
containing a consolidated city or the president's designee; or
(B) the executive of a consolidated city in a county containing
a consolidated city or the executive's designee.
(6) A director of a court appointed special advocate or guardian
ad litem program or the director's designee in the county in which
the team is to be formed.
(7) Either:
(A) a public school superintendent or the superintendent's
designee; or
(B) a director of a local special education cooperative or the
director's designee.
(8) Two (2) persons, each of whom is a physician or nurse, with
experience in pediatrics or family practice.
(9) One (1) citizen Two (2) residents of the community. county.
(10) The chief law enforcement officer of the largest law
enforcement agency in the county (other than the county
sheriff) or the chief law enforcement officer's designee.
(b) The director of the county local office of family and children
serving the county shall appoint, subject to the approval of the director
of the department, the members of the team under subsection (a)(7),
(a)(8), and (a)(9).
SOURCE: IC 31-33-3-7; (08)CC100108.575. -->
SECTION 575. IC 31-33-3-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. (a) The community
child protection team's duties may include preparing team shall
prepare a periodic report regarding the child abuse and neglect reports
and complaints that the team reviews under this chapter.
(b) The periodic report may include the following information:
(1) The number of complaints under section 6 of this chapter that
the team receives and reviews each month.
(2) A description of the child abuse and neglect reports that the
team reviews each month, including the following information:
(A) The scope and manner of the interviewing process during
the child abuse or neglect investigation.
(B) The timeliness of the investigation.
(C) The number of children removed from the home.
(D) The types of services offered.
(E) The number of child abuse and neglect cases filed with a
court.
(F) The reasons that certain child abuse and neglect cases are
not filed with a court.
SOURCE: IC 31-33-4-1; (08)CC100108.576. -->
SECTION 576. IC 31-33-4-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. Before February 2
of each
odd-numbered even-numbered year, each
county office of
family and children, regional services council, after a public hearing,
shall:
(1) prepare a local plan for the provision of child protection
services; and
(2) submit the plan to:
(A) the director; after consultation with local law enforcement
agencies;
(B) a each juvenile court within the region;
(C) the community child protection team as provided for in
IC 31-33-3-1; and
(D) appropriate public or voluntary agencies, including
organizations for the prevention of child abuse or neglect.
SOURCE: IC 31-33-4-2; (08)CC100108.577. -->
SECTION 577. IC 31-33-4-2, AS AMENDED BY P.L.145-2006,
SECTION 279, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 2. The local plan must describe the
implementation of this article in the county region by the department,
and the county office, including the following:
(1) Organization.
(2) Staffing.
(3) Mode of operations.
(4) Financing of the child protection services.
(5) The provisions made for the purchase of service and
interagency relations.
SOURCE: IC 31-34-4-2; (08)CC100108.578. -->
SECTION 578. IC 31-34-4-2, AS AMENDED BY P.L.52-2007,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 2. (a) If a child alleged to be a child in need
of services is taken into custody under an order of the court under this
chapter and the court orders out-of-home placement, the court shall
department is responsible for that placement and care and must
consider placing the child with a:
(1) suitable and willing blood or an adoptive relative caretaker,
including a grandparent, an aunt, an uncle, or an adult sibling;
(2) de facto custodian; or
(3) stepparent;
before considering any other out-of-home placement.
(b) Before placing the department places a child in need of
services with a blood relative or an adoptive relative caretaker, a de
facto custodian, or a stepparent, the court may order the department to:
(1) shall complete a an evaluation based on a home study visit
of the relative's home. and
(2) provide the court with a placement recommendation.
(c) Except as provided in subsection (e), before placing a child in
need of services in an out-of-home placement, including placement
with a blood or an adoptive relative caretaker, a de facto custodian, or
a stepparent, the court shall order the department to shall conduct a
criminal history check of each person who is currently residing in the
location designated as the out-of-home placement.
(d) Except as provided in subsection (f), a court the department
may not order make an out-of-home placement if a person described
in subsection (c) has:
(1) committed an act resulting in a substantiated report of child
abuse or neglect; or
(2) been convicted of a felony listed in IC 31-27-4-13 or had a
juvenile adjudication for an act that would be a felony listed in
IC 31-27-4-13 if committed by an adult.
(e) The court is not required to order the department is not required
to conduct a criminal history check under subsection (c) if the court
orders department makes an out-of-home placement to an entity or a
facility that is not a residence (as defined in IC 3-5-2-42.5) or that is
licensed by the state.
(f) A court may order or the department may approve an
out-of-home placement if:
(1) a person described in subsection (c) has:
(A) committed an act resulting in a substantiated report of
child abuse or neglect; or
(B) been convicted or had a juvenile adjudication for:
(i) reckless homicide (IC 35-42-1-5);
(ii) battery (IC 35-42-2-1) as a Class C or D felony;
(iii) criminal confinement (IC 35-42-3-3) as a Class C or D
felony;
(iv) arson (IC 35-43-1-1) as a Class C or D felony;
(v) a felony involving a weapon under IC 35-47 or
IC 35-47.5 as a Class C or D felony;
(vi) a felony relating to controlled substances under
IC 35-48-4 as a Class C or D felony; or
(vii) a felony that is substantially equivalent to a felony
listed in items (i) through (vi) for which the conviction was
entered in another state; and
(2) the court makes a written finding that the person's commission
of the offense, delinquent act, or act of abuse or neglect described
in subdivision (1) is not relevant to the person's present ability to
care for a child, and that the placement is in the best interest of
the child.
However, a court or the department may not order make an
out-of-home placement if the person has been convicted of a felony
listed in IC 31-27-4-13 that is not specifically excluded under
subdivision (1)(B), or has a juvenile adjudication for an act that would
be a felony listed in IC 31-27-4-13 if committed by an adult that is not
specifically excluded under subdivision (1)(B).
(g) In making its written finding under subsection (f), the court shall
consider the following:
(1) The length of time since the person committed the offense,
delinquent act, or abuse or neglect.
(2) The severity of the offense, delinquent act, or abuse or neglect.
(3) Evidence of the person's rehabilitation, including the person's
cooperation with a treatment plan, if applicable.
SOURCE: IC 31-34-4-7; (08)CC100108.579. -->
SECTION 579. IC 31-34-4-7 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]:
Sec. 7. (a) This section applies to
services and programs provided to or on behalf of a child alleged
to be a child in need of services at any time before:
(1) entry of a dispositional decree under IC 31-34-20; or
(2) approval of a program of informal adjustment under
IC 31-34-8.
(b) Before a juvenile court orders or approves a service, a
program, or an out-of-home placement for a child that has not
been recommended by the department, the court shall submit the
proposed service, program, or placement to the department for
consideration. The department shall, within three (3) business days
after receipt of the court's proposal, submit to the court a report
stating whether the department approves or disapproves the
proposed service, program, or placement.
(c) If the department approves the service, program, or
placement recommended by the juvenile court, the court may enter
an appropriate order to implement the approved proposal. If the
department does not approve a service, program, or placement
proposed by the juvenile court, the department may recommend an
alternative service, program, or placement for the child.
(d) The juvenile court shall accept the recommendations of the
department regarding any predispositional services, programs, or
placement for the child, unless the juvenile court finds a
recommendation is:
(1) unreasonable, based on the facts and circumstances of the
case; or
(2) contrary to the welfare and best interests of the child.
(e) If the juvenile court does not accept the recommendations of
the department in the report submitted under subsection (b), the
court may enter an order that:
(1) requires the department to provide a specified service,
program, or placement until entry of a dispositional decree or
until the order is otherwise modified or terminated; and
(2) specifically states the reasons why the juvenile court is not
accepting the recommendations of the department, including
the court's findings under subsection (d).
(f) If the juvenile court enters its findings and order under
subsection (e), the department may appeal the juvenile court's
order under any available procedure provided by the Indiana
Rules of Trial Procedure or the Indiana Rules of Appellate
Procedure to allow any disputes arising under this section to be
decided in an expeditious manner.
(g) If the department prevails on appeal, the department shall
pay the following costs and expenses incurred by or on behalf of
the child before the date of the final decision:
(1) Any programs or services implemented during the appeal
initiated under subsection (f), other than the cost of an
out-of-home placement ordered by the juvenile court.
(2) Any out-of-home placement ordered by the juvenile court
and implemented after entry of the court order of placement,
if the juvenile court order includes written findings that the
placement is an emergency required to protect the health and
welfare of the child.
If the court has not made written findings that the placement is an
emergency, the county in which the juvenile court is located is
responsible for payment of all costs of the placement, including the
cost of services and programs provided by the home or facility
where the child was placed.
SOURCE: IC 31-34-5-3; (08)CC100108.580. -->
SECTION 580. IC 31-34-5-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 3. (a) The
juvenile court shall release the child to the child's parent, guardian, or
custodian. However, the court may order the child detained if the court
makes written findings of fact upon the record of probable cause to
believe that the child is a child in need of services and that:
(1) detention is necessary to protect the child;
(2) the child is unlikely to appear before the juvenile court for
subsequent proceedings;
(3) the child has a reasonable basis for requesting that the child
not be released;
(4) the parent, guardian, or custodian:
(A) cannot be located; or
(B) is unable or unwilling to take custody of the child; or
(5) consideration for the safety of the child precludes the use of
family services to prevent removal of the child.
(b) The juvenile court shall include in any order approving or
requiring detention of a child all findings and conclusions required
under:
(1) applicable provisions of Title IV-E of the federal Social
Security Act (42 U.S.C. 670 et seq.); or
(2) any applicable federal regulation, including 45 CFR
1356.21;
as a condition of eligibility of a child in need of services for
assistance under Title IV-E or any other federal law.
(c) Inclusion in a juvenile court order of language approved and
recommended by the judicial conference of Indiana, in relation to:
(1) removal from the child's home; or
(2) detention;
of a child who is alleged to be, or adjudicated as, a child in need of
services constitutes compliance with subsection (b).
SOURCE: IC 31-34-6-2; (08)CC100108.581. -->
SECTION 581. IC 31-34-6-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 2. A juvenile
court or the department shall consider placing a child alleged to be a
child in need of services with an appropriate family member of the
child before considering any other placement for the child.
SOURCE: IC 31-34-6-3; (08)CC100108.582. -->
SECTION 582. IC 31-34-6-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 3. A juvenile
court or the department may not place a child in:
(1) a community based correctional facility for children;
(2) a juvenile detention facility;
(3) a secure facility;
(4) a secure private facility; or
(5) a shelter care facility;
that is located outside the child's county of residence unless placement
of the child in a comparable facility with adequate services located in
the child's county of residence is unavailable or the child's county of
residence does not have an appropriate comparable facility with
adequate services.
SOURCE: IC 31-34-7-2; (08)CC100108.583. -->
SECTION 583. IC 31-34-7-2, AS AMENDED BY P.L.145-2006,
SECTION 293, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 2. The intake officer shall send to
the prosecuting attorney or the attorney for the department a copy of
the preliminary inquiry. The intake officer shall recommend whether
to:
(1) file a petition;
(2) informally adjust the case;
(3) refer the child to another agency; or
(4) dismiss the case.
SOURCE: IC 31-34-8-1; (08)CC100108.584. -->
SECTION 584. IC 31-34-8-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. (a) After the
preliminary inquiry and upon approval by the juvenile court, the intake
officer may implement a program of informal adjustment if the officer
has probable cause to believe that the child is a child in need of
services.
(b) If the juvenile court denies a program of informal
adjustment, the court shall state its reasons for the denial. The
reasons may include that:
(1) the juvenile court finds no probable cause to believe that
the child is a child in need of services; or
(2) the juvenile court finds that the coercive intervention of
the juvenile court is required.
(c) If the juvenile court does not act to either:
(1) approve or deny a program of informal adjustment; or
(2) set a hearing date;
within ten (10) days of its submission to the juvenile court, the
program of informal adjustment is considered approved.
(d) If:
(1) the juvenile court sets a hearing under subsection (c); and
(2) the hearing is not concluded and action taken to approve
or deny the program of informal adjustment within thirty (30)
days of the submission of the program to the juvenile court;
the program of informal adjustment is considered approved.
SOURCE: IC 31-34-8-3; (08)CC100108.585. -->
SECTION 585. IC 31-34-8-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) Upon the filing
of a petition for compliance and after notice and a hearing on the
petition for compliance, the juvenile court may order the parent,
guardian, or custodian of a child to participate in a program of informal
adjustment approved by the court implemented under section 1 of this
chapter.
(b) A parent, guardian, or custodian who fails to participate in a
program of informal adjustment ordered by the court after being
ordered under subsection (a) to participate may be found in
contempt of court.
SOURCE: IC 31-34-8-6; (08)CC100108.586. -->
SECTION 586. IC 31-34-8-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 6. A program of
informal adjustment may not exceed six (6) months, except by approval
of the juvenile court. The juvenile court may extend a program of
informal adjustment an additional six (6) three (3) months.
SOURCE: IC 31-34-8-7; (08)CC100108.587. -->
SECTION 587. IC 31-34-8-7, AS AMENDED BY P.L.234-2005,
SECTION 179, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 7. (a) Not later than five (5) months
after a court approves the department implements a program of
informal adjustment under this chapter, the department of child
services shall file with the court a report indicating the extent of
compliance with the program.
(b) If the court extends approves an extension of the period of the
informal adjustment under section 6 of this chapter, the department of
child services shall file a supplemental report not later than eleven (11)
eight (8) months after the court initially approves department
implements the program of informal adjustment updating the court on
the status of a person's compliance with the program.
SOURCE: IC 31-34-9-1; (08)CC100108.588. -->
SECTION 588. IC 31-34-9-1, AS AMENDED BY P.L.145-2006,
SECTION 294, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1. The prosecuting attorney or The
attorney for the department:
(1) may request the juvenile court to authorize the filing of a
petition alleging that a child is a child in need of services; and
(2) shall represent the interests of the state at this proceeding and
at all subsequent proceedings on the petition.
SOURCE: IC 31-34-13-4; (08)CC100108.589. -->
SECTION 589. IC 31-34-13-4, AS AMENDED BY P.L.145-2006,
SECTION 296, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 4. A statement or videotape may not
be admitted in evidence under this chapter unless the prosecuting
attorney or the attorney for the department informs the parties of:
(1) an intention to introduce the statement or videotape in
evidence; and
(2) the content of the statement or videotape;
at least twenty (20) seven (7) days before the proceedings to give the
parties a fair opportunity to prepare a response to the statement or
videotape before the proceeding.
SOURCE: IC 31-34-14-2; (08)CC100108.590. -->
SECTION 590. IC 31-34-14-2, AS AMENDED BY P.L.145-2006,
SECTION 297, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 2. On the motion of the prosecuting
attorney or the attorney for the department, the court may order that:
(1) the testimony of a child be taken in a room other than the
courtroom and be transmitted to the courtroom by closed circuit
television; and
(2) the questioning of the child by the parties be transmitted to the
child by closed circuit television.
SOURCE: IC 31-34-14-3; (08)CC100108.591. -->
SECTION 591. IC 31-34-14-3, AS AMENDED BY P.L.145-2006,
SECTION 298, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. On the motion of the prosecuting
attorney or the attorney for the department, the court may order that the
testimony of a child be videotaped for use at proceedings to determine
whether a child or a whole or half blood sibling of the child is a child
in need of services.
SOURCE: IC 31-34-14-4; (08)CC100108.592. -->
SECTION 592. IC 31-34-14-4, AS AMENDED BY P.L.145-2006,
SECTION 299, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 4. The court may not make an order
under section 2 or 3 of this chapter unless:
(1) the testimony to be taken is the testimony of a child who at the
time of the trial is:
(A) less than fourteen (14) years of age; or
(B) at least fourteen (14) years of age but less than eighteen
(18) years of age and has a disability attributable to an
impairment of general intellectual functioning or adaptive
behavior that:
(i) is likely to continue indefinitely;
(ii) constitutes a substantial impairment of the child's ability
to function normally in society; and
(iii) reflects the child's need for a combination and sequence
of special, interdisciplinary, or generic care, treatment, or
other services that are of lifelong or extended duration and
are individually planned and coordinated; and
(C) found by the court to be a child who should be permitted
to testify outside the courtroom because:
(i) a psychiatrist, physician, or psychologist has certified that
the child's testifying in the courtroom creates a substantial
likelihood of emotional or mental harm to the child;
(ii) a physician has certified that the child cannot be present
in the courtroom for medical reasons; or
(iii) evidence has been introduced concerning the effect of
the child's testifying in the courtroom and the court finds
that it is more likely than not that the child's testifying in the
courtroom creates a substantial likelihood of emotional or
mental harm to the child;
(2) the prosecuting attorney or the attorney for the department has
informed the parties and their attorneys by written notice of the
intention to have the child testify outside the courtroom; and
(3) the prosecuting attorney or the attorney for the department
informed the parties and their attorneys under subdivision (2) at
least twenty (20) seven (7) days before the proceedings to give
the parties and their attorneys a fair opportunity to prepare a
response before the proceedings to the motion of the prosecuting
attorney or the motion of the attorney for the department to permit
the child to testify outside the courtroom.
SOURCE: IC 31-34-14-6; (08)CC100108.593. -->
SECTION 593. IC 31-34-14-6, AS AMENDED BY P.L.145-2006,
SECTION 300, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 6. If the court makes an order under
section 3 of this chapter, only the following persons may be in the same
room as the child during the child's videotaped testimony:
(1) The judge.
(2) The
prosecuting attorney or the attorney for the department.
(3) The attorney for each party.
(4) Persons necessary to operate the electronic equipment.
(5) The court reporter.
(6) Persons whose presence the court finds will contribute to the
child's well-being.
(7) The parties, who can observe and hear the testimony of the
child without the child being able to observe or hear the parties.
However, if a party is not represented by an attorney, the party
may question the child.
SOURCE: IC 31-34-14-7; (08)CC100108.594. -->
SECTION 594. IC 31-34-14-7, AS AMENDED BY P.L.145-2006,
SECTION 301, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 7. If the court makes an order under
section 2 or 3 of this chapter, only the following persons may question
the child:
(1) The prosecuting attorney or the attorney for the department.
(2) The attorneys for the parties.
(3) The judge.
SOURCE: IC 31-34-15-3; (08)CC100108.595. -->
SECTION 595. IC 31-34-15-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. A copy of the
completed case plan shall be sent to the child's parent, guardian, or
custodian and to an agency having the legal responsibility or
authorization to care for, treat, or supervise the child not later than
ten (10) days after the plan's completion.
SOURCE: IC 31-34-16-1; (08)CC100108.596. -->
SECTION 596. IC 31-34-16-1, AS AMENDED BY P.L.145-2006,
SECTION 306, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1. Any of the following may sign
and file a petition for the juvenile court to require the participation of
a parent, guardian, or custodian in a program of care, treatment, or
rehabilitation for a child:
(1) The prosecuting attorney.
(2) (1) The attorney for the department.
(3) A probation officer.
(4) A caseworker.
(5) The department of correction.
(6) (2) The guardian ad litem or court appointed special advocate.
SOURCE: IC 31-34-18-1; (08)CC100108.597. -->
SECTION 597. IC 31-34-18-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. (a) Upon finding that
a child is a child in need of services, the juvenile court shall order a
probation officer the department or a caseworker to prepare a
predispositional report that contains a:
(1) statement of the needs of the child for care, treatment,
rehabilitation, or placement; and
(2) recommendation for the care, treatment, rehabilitation, or
placement of the child.
(b) Any of the following may prepare an alternative report for
consideration by the court:
(1) The child.
(2) The child's:
(A) parent;
(B) guardian;
(C) guardian ad litem;
(D) court appointed special advocate; or
(E) custodian.
SOURCE: IC 31-34-18-2; (08)CC100108.598. -->
SECTION 598. IC 31-34-18-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. (a) In addition to
providing the court with a recommendation for the care, treatment, or
rehabilitation of the child, the person preparing the report shall
consider the necessity, nature, and extent of the participation by a
parent, guardian, or custodian in a program of care, treatment, or
rehabilitation for the child.
(b) If a probation officer the department or caseworker believes
that an out-of-home placement would be appropriate for a child in need
of services, the probation officer department or caseworker shall
consider whether the child should be placed with the child's suitable
and willing blood or adoptive relative caretaker, including a
grandparent, an aunt, an uncle, or an adult sibling, before considering
other out-of-home placements for the child.
SOURCE: IC 31-34-18-3; (08)CC100108.599. -->
SECTION 599. IC 31-34-18-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. The probation officer
department or caseworker shall also prepare a financial report on the
parent or the estate of the child to assist the juvenile court in
determining the person's financial responsibility for services provided
for the child or the person.
SOURCE: IC 31-34-18-6.1; (08)CC100108.600. -->
SECTION 600. IC 31-34-18-6.1, AS AMENDED BY P.L.145-2006,
SECTION 308, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 6.1. (a) The predispositional report
prepared by a probation officer the department or caseworker shall
must include the following information:
(1) A description of all dispositional options considered in
preparing the report.
(2) An evaluation of each of the options considered in relation to
the plan of care, treatment, rehabilitation, or placement
recommended under the guidelines described in section 4 of this
chapter.
(3) The name, occupation and position, and any relationship to the
child of each person with whom the preparer of the report
conferred as provided in section 1.1 of this chapter.
(b) If a probation officer the department or a caseworker is
considering an out-of-home placement, including placement with a
blood or an adoptive relative caretaker, the probation officer
department or caseworker shall conduct a criminal history check (as
defined in IC 31-9-2-22.5) for each person who is currently residing in
the location designated as the out-of-home placement. The results of
the criminal history check must be included in the predispositional
report.
(c) A probation officer The department or caseworker is not
required to conduct a criminal history check under this section if:
(1) the probation officer department or caseworker is considering
only an out-of-home placement to an entity or a facility that:
(A) is not a residence (as defined in IC 3-5-2-42.5); or
(B) is licensed by the state; or
(2) placement under this section is undetermined at the time the
predispositional report is prepared.
SOURCE: IC 31-34-19-6.1; (08)CC100108.601. -->
SECTION 601. IC 31-34-19-6.1 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]:
Sec 6.1. (a) Before entering its
dispositional decree, the juvenile court shall do the following:
(1) Consider the recommendations for the needs of the child
for care, treatment, rehabilitation, or placement made by the
department in the department's predispositional report.
(2) Consider the recommendations for the needs of the child
for care, treatment, rehabilitation, or placement made by the
parent, guardian or custodian, guardian ad litem or court
appointed special advocate, foster parent, other caretaker of
the child, or other party to the proceeding.
(3) If the juvenile court determines that the best interests of
the child require consideration of other dispositional options,
submit the juvenile court's own recommendations for care,
treatment, rehabilitation, or placement of the child.
(b) If the juvenile court accepts the recommendations in the
department's predispositional report, the juvenile court shall enter
its dispositional decree with its findings and conclusions under
section 10 of this chapter.
(c) If during or after conclusion of the dispositional hearing, the
juvenile court does not accept the recommendations of the
department as set out under subsection (a) in the predispositional
report and states that the juvenile court wants the department to
consider the recommendations made under subsection (a)(2) or
(a)(3), the dispositional hearing shall be continued for not more
than seven (7) business days after service of notice of the juvenile
court's determination. The department shall consider the
recommendations that the juvenile court requested the department
to consider and submit to the juvenile court a supplemental
predispositional report stating the department's final
recommendations and reasons for accepting or rejecting the
recommendations that were not included in the department's
original predispositional report. If the juvenile court accepts the
recommendations in the department's supplemental report, the
juvenile court may adopt the recommendations as its findings and
enter its dispositional decree.
(d) The juvenile court shall accept each final recommendation
of the department contained in a supplemental predispositional
report submitted under subsection (c), unless the juvenile court
finds that a recommendation is:
(1) unreasonable, based on the facts and circumstances of the
case; or
(2) contrary to the welfare and best interests of the child.
(e) If the juvenile court does not accept one (1) or more of the
department's final recommendations contained in the department's
supplemental predispositional report, the juvenile court shall:
(1) enter its dispositional decree with its written findings and
conclusions under sections 6 and 10 of this chapter; and
(2) specifically state why the juvenile court is not accepting
the final recommendations of the department.
(f) If the juvenile court enters its findings and decree under
subsections (d) and (e), the department may appeal the juvenile
court's decree under any available procedure provided by the
Indiana Rules of Trial Procedure or the Indiana Rules of Appellate
Procedure to allow any disputes arising under this section to be
decided in an expeditious manner.
(g) If the department prevails on appeal, the department shall
pay the following costs and expenses incurred by or on behalf of
the child before the date of the final decision:
(1) Any programs or services implemented during the appeal
initiated under subsection (f), other than the cost of an
out-of-home placement ordered by the juvenile court.
(2) Any out-of-home placement ordered by the juvenile court
and implemented after entry of the dispositional decree or
modification order, if the court has made written findings that
the placement is an emergency required to protect the health
and welfare of the child.
If the court has not made written findings that the placement is an
emergency, the county in which the juvenile court is located is
responsible for payment of all costs of the placement, including the
cost of services and programs provided by the home or facility
where the child was placed.
SOURCE: IC 31-34-20-1; (08)CC100108.602. -->
SECTION 602. IC 31-34-20-1, AS AMENDED BY P.L.52-2007,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 1.
(a) Subject to
this section and section 1.5
of this chapter, if a child is a child in need of services, the juvenile
court may enter one (1) or more of the following dispositional decrees:
(1) Order supervision of the child by
the probation department or
the county office or the department.
(2) Order the child to receive outpatient treatment:
(A) at a social service agency or a psychological, a psychiatric,
a medical, or an educational facility; or
(B) from an individual practitioner.
(3) Remove the child from the child's home and
authorize the
department to place the child in another home or shelter care
facility. Placement under this subdivision includes authorization
to control and discipline the child.
(4) Award wardship
to a person or shelter care facility. of the
child to the department for supervision, care, and placement.
(5) Partially or completely emancipate the child under section 6
of this chapter.
(6) Order
(A) the child; or
(B) the child's parent, guardian, or custodian
to
receive family complete services
recommended by the
department and approved by the court under IC 31-34-16,
IC 31-34-18, and IC 31-34-19.
(7) Order a person who is a party to refrain from direct or indirect
contact with the child.
(8) Order a perpetrator of child abuse or neglect to refrain from
returning to the child's residence.
(b) A juvenile court may not place a child in a home or facility
that is located outside Indiana unless:
(1) the placement is recommended or approved by the
director of the department or the director's designee; or
(2) the juvenile court makes written findings based on clear
and convincing evidence that:
(A) the out-of-state placement is appropriate because there
is not a comparable facility with adequate services located
in Indiana; or
(B) the location of the home or facility is within a distance
not greater than fifty (50) miles from the county of
residence of the child.
(c) If a dispositional decree under this section:
(1) orders or approves removal of a child from the child's
home or awards wardship of the child to the department; and
(2) is the first juvenile court order in the child in need of
services proceeding that authorizes or approves removal of
the child from the child's parent, guardian, or custodian;
the juvenile court shall include in the decree the appropriate
findings and conclusions described in IC 31-34-5-3(b) and
IC 31-34-5-3(c).
SOURCE: IC 31-34-20-1.5; (08)CC100108.603. -->
SECTION 603. IC 31-34-20-1.5, AS AMENDED BY P.L.1-2007,
SECTION 207, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1.5. (a) Except as provided in
subsection (d), the juvenile court may not enter a dispositional decree
placing approving or ordering placement of a child in another home
under section
1(3) 1(a)(3) of this chapter or awarding wardship to
a
county office or the department that will place the child
with a person
in another home under section
1(4) 1(a)(4) of this chapter if a person
who is currently residing in the home in which the child would be
placed under section
1(3) 1(a)(3) or
1(4) 1(a)(4) of this chapter has
committed an act resulting in a substantiated report of child abuse or
neglect, has a juvenile adjudication for an act that would be a felony
listed in IC 31-27-4-13 if committed by an adult, or has a conviction for
a felony listed in IC 31-27-4-13.
(b) The
juvenile court shall order the probation officer department
or caseworker who prepared the predispositional report
to shall
conduct a criminal history check (as defined in IC 31-9-2-22.5) to
determine if a person described in subsection (a) has committed an act
resulting in a substantiated report of child abuse or neglect, has a
juvenile adjudication for an act that would be a felony listed in
IC 31-27-4-13 if committed by an adult, or has a conviction for a felony
listed in IC 31-27-4-13. However, the
juvenile court department or
caseworker is not required to
order conduct a criminal history check
under this section if criminal history information under IC 31-34-4-2
or IC 31-34-18-6.1 establishes whether a person described in
subsection (a) has committed an act resulting in a substantiated report
of child abuse or neglect, has a juvenile adjudication for an act that
would be a felony listed in IC 31-27-4-13 if committed by an adult, or
has a conviction for a felony listed in IC 31-27-4-13.
(c)
A probation officer or The department or caseworker is not
required to conduct a criminal history check under this section if:
(1) the
probation officer or department or caseworker is
considering only an out-of-home placement to an entity or a
facility that:
(A) is not a residence (as defined in IC 3-5-2-42.5); or
(B) is licensed by the state; or
(2) placement under this section is undetermined at the time the
predispositional report is prepared.
(d) A juvenile court may enter a dispositional decree placing that
approves placement of a child in another home or award wardship to
a county office the department that will place the child in a home
with a person described in subsection (a) if:
(1) a the person described in subsection (a) has:
(A) committed an act resulting in a substantiated report of
child abuse or neglect; or
(B) been convicted or had a juvenile adjudication for:
(i) reckless homicide (IC 35-42-1-5);
(ii) battery (IC 35-42-2-1) as a Class C or D felony;
(iii) criminal confinement (IC 35-42-3-3) as a Class C or D
felony;
(iv) arson (IC 35-43-1-1) as a Class C or D felony;
(v) a felony involving a weapon under IC 35-47 or
IC 35-47.5 as a Class C or D felony;
(vi) a felony relating to controlled substances under
IC 35-48-4 as a Class C or D felony; or
(vii) a felony that is substantially equivalent to a felony
listed in items (i) through (vi) for which the conviction was
entered in another state; and
(2) the court makes a written finding that the person's commission
of the offense, delinquent act, or act of abuse or neglect described
in subdivision (1) is not relevant to the person's present ability to
care for a child, and that the dispositional decree placing a child
in another home or awarding wardship to a county office is in the
best interest of the child.
However, a court may not enter a dispositional decree placing that
approves placement of a child in another home or award awards
wardship to a county office or the department if the person has been
convicted of a felony listed in IC 31-27-4-13 that is not specifically
excluded under subdivision (1)(B), or has a juvenile adjudication for
an act that would be a felony listed in IC 31-27-4-13 if committed by
an adult that is not specifically excluded under subdivision (1)(B).
(e) In making its written finding under subsection (d), the court shall
consider the following:
(1) The length of time since the person committed the offense,
delinquent act, or act that resulted in the substantiated report of
abuse or neglect.
(2) The severity of the offense, delinquent act, or abuse or neglect.
(3) Evidence of the person's rehabilitation, including the person's
cooperation with a treatment plan, if applicable.
SOURCE: IC 31-34-20-5; (08)CC100108.604. -->
SECTION 604. IC 31-34-20-5, AS AMENDED BY P.L.159-2007,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 5. (a) This section applies if
the department or
a juvenile court:
(1) places a child;
(2) changes the placement of a child; or
(3) reviews the implementation of a decree under IC 31-34-21 of
a child placed;
in a state licensed private or public health care facility, child care
facility, foster family home, or the home of a relative or other
unlicensed caretaker.
(b) The juvenile court shall do the following:
(1) Make findings of fact concerning the legal settlement of the
child.
(2) Apply IC 20-26-11-2(1) through IC 20-26-11-2(8) to
determine where the child has legal settlement.
(3) Include the findings of fact required by this section in:
(A) the dispositional order;
(B) the modification order; or
(C) the other decree;
making or changing the placement of the child.
(c) The juvenile court may determine that the legal settlement of the
child is in the school corporation in which the child will attend school
under IC 20-26-11-8(d).
(d) The juvenile court shall comply with the reporting requirements
under IC 20-26-11-9 concerning the legal settlement of the child.
(e) The department or a juvenile court may place a child in a
public school, regardless of whether the public school has a waiting list
for admissions, if the department or juvenile court determines that the
school's program meets the child's educational needs and the school
agrees to the placement. A placement under this subsection does not
affect the legal settlement of the child.
SOURCE: IC 31-34-21-2; (08)CC100108.605. -->
SECTION 605. IC 31-34-21-2, AS AMENDED BY P.L.146-2006,
SECTION 52, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) The case of each child in need of services
under the supervision of the county office or the department must be
reviewed at least once every six (6) months, or more often, if ordered
by the court.
(b) The first of these periodic case reviews must occur:
(1) at least six (6) months after the date of the child's removal
from the child's parent, guardian, or custodian; or
(2) at least six (6) months after the date of the dispositional
decree;
whichever comes first.
(c) Each periodic case review must be conducted by the juvenile
court in a formal court hearing.
(d) The court may perform a periodic case review any time after a
progress report is filed as described in section 1 of this chapter.
SOURCE: IC 31-34-21-3; (08)CC100108.606. -->
SECTION 606. IC 31-34-21-3, AS AMENDED BY P.L.145-2006,
SECTION 315, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. Before a case review under
section 2 of this chapter, the probation department or the department
shall prepare a report in accordance with IC 31-34-22 on the progress
made in implementing the dispositional decree.
SOURCE: IC 31-34-21-5; (08)CC100108.607. -->
SECTION 607. IC 31-34-21-5, AS AMENDED BY P.L.145-2006,
SECTION 318, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 5. (a) The court shall determine:
(1) whether the child's case plan, services, and placement meet
the special needs and best interests of the child;
(2) whether
the county office or the department has made
reasonable efforts to provide family services; and
(3) a projected date for the child's return home, the child's
adoption placement, the child's emancipation, or the appointment
of a legal guardian for the child under section 7.5(1)(E) section
7.5(c)(1)(E) of this chapter.
(b) The determination of the court under subsection (a) must be
based on findings written after consideration of the following:
(1) Whether the department, the child, or the child's parent,
guardian, or custodian has complied with the child's case plan.
(2) Written documentation containing descriptions of:
(A) the family services that have been offered or provided to
the child or the child's parent, guardian, or custodian;
(B) the dates during which the family services were offered or
provided; and
(C) the outcome arising from offering or providing the family
services.
(3) The extent of the efforts made by the department to offer and
provide family services.
(4) The extent to which the parent, guardian, or custodian has
enhanced the ability to fulfill parental obligations.
(5) The extent to which the parent, guardian, or custodian has
visited the child, including the reasons for infrequent visitation.
(6) The extent to which the parent, guardian, or custodian has
cooperated with the department. or probation department.
(7) The child's recovery from any injuries suffered before
removal.
(8) Whether any additional services are required for the child or
the child's parent, guardian, or custodian and, if so, the nature of
those services.
(9) The extent to which the child has been rehabilitated.
(10) If the child is placed out-of-home, whether the child is in the
least restrictive, most family-like setting, and whether the child is
placed close to the home of the child's parent, guardian, or
custodian.
(11) The extent to which the causes for the child's out-of-home
placement or supervision have been alleviated.
(12) Whether current placement or supervision by the department
should be continued.
(13) The extent to which the child's parent, guardian, or custodian
has participated or has been given the opportunity to participate
in case planning, periodic case reviews, dispositional reviews,
placement of the child, and visitation.
(14) Whether the department has made reasonable efforts to
reunify or preserve a child's family unless reasonable efforts are
not required under section 5.6 of this chapter.
(15) Whether it is an appropriate time to prepare or implement a
permanency plan for the child under section 7.5 of this chapter.
SOURCE: IC 31-34-21-7.5; (08)CC100108.608. -->
SECTION 608. IC 31-34-21-7.5, AS AMENDED BY P.L.145-2006,
SECTION 324, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 7.5. (a) Except as provided in
subsection (d), the juvenile court may not approve a permanency plan
under subsection (c)(1)(D), (c)(1)(E), or (c)(1)(F) if a person who is
currently residing with a person described in subsection (c)(1)(D) or
(c)(1)(E) or in a residence in which the child would be placed under
subsection (c)(1)(F) has committed an act resulting in a substantiated
report of child abuse or neglect, has a juvenile adjudication for an act
that would be a felony listed in IC 31-27-4-13 if committed by an adult,
or has a conviction for a felony listed in IC 31-27-4-13.
(b) The Before requesting juvenile court shall order the probation
officer or caseworker who prepared the predispositional report to
approval of a permanency plan, the department shall conduct a
criminal history check (as defined in IC 31-9-2-22.5) to determine if a
person described in subsection (a) has committed an act resulting in a
substantiated report of child abuse or neglect, has a juvenile
adjudication for an act that would be a felony listed in IC 31-27-4-13
if committed by an adult, or has a conviction for a felony listed in
IC 31-27-4-13. However, the juvenile court department is not required
to order conduct a criminal history check under this section if criminal
history information under IC 31-34-4-2, IC 31-34-18-6.1, or
IC 31-34-20-1.5 establishes whether a person described in subsection
(a) has committed an act resulting in a substantiated report of child
abuse or neglect, has a juvenile adjudication for an act that would be
a felony listed in IC 31-27-4-13 if committed by an adult, or has a
conviction for a felony listed in IC 31-27-4-13.
(c) A permanency plan under this chapter includes the following:
(1) The intended permanent or long term arrangements for care
and custody of the child that may include any of the following
arrangements that the department or the court considers most
appropriate and consistent with the best interests of the child:
(A) Return to or continuation of existing custodial care within
the home of the child's parent, guardian, or custodian or
placement of the child with the child's noncustodial parent.
(B) Initiation of a proceeding by the agency or appropriate
person for termination of the parent-child relationship under
IC 31-35.
(C) Placement of the child for adoption.
(D) Placement of the child with a responsible person,
including:
(i) an adult sibling;
(ii) a grandparent;
(iii) an aunt;
(iv) an uncle; or
(v) another relative;
who is able and willing to act as the child's permanent
custodian and carry out the responsibilities required by the
permanency plan.
(E) Appointment of a legal guardian. The legal guardian
appointed under this section is a caretaker in a judicially
created relationship between the child and caretaker that is
intended to be permanent and self-sustaining as evidenced by
the transfer to the caretaker of the following parental rights
with respect to the child:
(i) Care, custody, and control of the child.
(ii) Decision making concerning the child's upbringing.
(F) Placement of the child in another planned, permanent
living arrangement.
(2) A time schedule for implementing the applicable provisions
of the permanency plan.
(3) Provisions for temporary or interim arrangements for care and
custody of the child, pending completion of implementation of the
permanency plan.
(4) Other items required to be included in a case plan under
IC 31-34-15 or federal law, consistent with the permanent or long
term arrangements described by the permanency plan.
(d) A juvenile court may approve a permanency plan if:
(1) a person described in subsection (a) has:
(A) committed an act resulting in a substantiated report of
child abuse or neglect; or
(B) been convicted or had a juvenile adjudication for:
(i) reckless homicide (IC 35-42-1-5);
(ii) battery (IC 35-42-2-1) as a Class C or D felony;
(iii) criminal confinement (IC 35-42-3-3) as a Class C or D
felony;
(iv) arson (IC 35-43-1-1) as a Class C or D felony;
(v) a felony involving a weapon under IC 35-47 or
IC 35-47.5 as a Class C or D felony;
(vi) a felony relating to controlled substances under
IC 35-48-4 as a Class C or D felony; or
(vii) a felony that is substantially equivalent to a felony
listed in items (i) through (vi) for which the conviction was
entered in another state; and
(2) the court makes a written finding that the person's commission
of the offense, delinquent act, or act of abuse or neglect described
in subdivision (1) is not relevant to the person's present ability to
care for a child, and that approval of the permanency plan is in the
best interest of the child.
However, a court may not approve a permanency plan if the person has
been convicted of a felony listed in IC 31-27-4-13 that is not
specifically excluded under subdivision (1)(B), or has a juvenile
adjudication for an act that would be a felony listed in IC 31-27-4-13
if committed by an adult that is not specifically excluded under
subdivision (1)(B).
(e) In making its written finding under subsection (d), the court shall
consider the following:
(1) The length of time since the person committed the offense,
delinquent act, or act that resulted in the substantiated report of
abuse or neglect.
(2) The severity of the offense, delinquent act, or abuse or neglect.
(3) Evidence of the person's rehabilitation, including the person's
cooperation with a treatment plan, if applicable.
SOURCE: IC 31-34-21-8; (08)CC100108.609. -->
SECTION 609. IC 31-34-21-8, AS AMENDED BY P.L.145-2006,
SECTION 325, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 8. Before a hearing under section
7 of this chapter, the probation department or the department shall
prepare a report in accordance with IC 31-34-22 on the progress made
in implementing the dispositional decree.
SOURCE: IC 31-34-22-1; (08)CC100108.610. -->
SECTION 610. IC 31-34-22-1, AS AMENDED BY P.L.138-2007,
SECTION 75, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) Before a case review under IC 31-34-21-2
or hearing under IC 31-34-21-7, the probation department or the
department shall prepare a report on the progress made in
implementing the dispositional decree, including the progress made in
rehabilitating the child, preventing placement out-of-home, or reuniting
the family.
(b) Before preparing the report required by subsection (a), the
probation department or the department shall consult a foster parent of
the child about the child's progress made while in the foster parent's
care.
(c) If modification of the dispositional decree is recommended, the
probation department or the department shall prepare a modification
report containing the information required by IC 31-34-18 and request
a formal court hearing.
SOURCE: IC 31-34-23-1; (08)CC100108.611. -->
SECTION 611. IC 31-34-23-1, AS AMENDED BY P.L.129-2005,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. While the juvenile court retains jurisdiction
under IC 31-30-2, the juvenile court may modify any dispositional
decree:
(1) upon the juvenile court's own motion;
(2) upon the motion of:
(A) the child;
(B) the child's:
(i) parent;
(ii) guardian;
(iii) custodian;
(iv) court appointed special advocate; or
(v) guardian ad litem;
(C) the probation officer;
(D) the caseworker;
(E) the prosecuting attorney; or
(F) (C) the attorney for the county office of family and
children; department; or
(3) upon the motion of any person providing services to the child
or to the child's parent, guardian, or custodian under a decree of
the court.
SOURCE: IC 31-34-23-3; (08)CC100108.612. -->
SECTION 612. IC 31-34-23-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) If the petitioner
motion requests an emergency change in the child's residence, the
court may issue a temporary order. However, the court department
shall then give notice to the persons affected and the juvenile court
shall hold a hearing on the question if requested.
(b) If the petition motion requests any other modification, the court
department shall give notice to the persons affected, and may the
juvenile court shall hold a hearing on the question.
SOURCE: IC 31-34-23-4; (08)CC100108.613. -->
SECTION 613. IC 31-34-23-4, AS AMENDED BY P.L.138-2007,
SECTION 78, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 4. If a hearing is required, IC 31-34-18
governs and IC 31-34-19 apply to the preparation and use of a
modification report. The report shall be prepared if the state
department or any person other than the child or the child's parent,
guardian, guardian ad litem, court appointed special advocate, or
custodian is requesting the modification. Notice of any hearing under
this chapter shall be given in accordance with IC 31-34-19-1.3.
SOURCE: IC 31-34-25-1; (08)CC100108.614. -->
SECTION 614. IC 31-34-25-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. Any of the following
may sign and file a petition for the juvenile court to require a person to
refrain from direct or indirect contact with a child:
(1) The prosecuting attorney.
(2) (1) The attorney for the county office of family and children.
department.
(3) A probation officer.
(4) A caseworker.
(5) The department of correction.
(6) (2) The guardian ad litem or court appointed special advocate.
SOURCE: IC 31-35-2-4; (08)CC100108.615. -->
SECTION 615. IC 31-35-2-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4. (a) A petition to
terminate the parent-child relationship involving a delinquent child or
a child in need of services may be signed and filed with the juvenile or
probate court by any of the following:
(1) The attorney for the
county office of family and children.
department.
(2) The prosecuting attorney.
(3) (2) The child's court appointed special advocate.
(4) (3) The child's guardian ad litem.
(b) The petition must:
(1) be entitled "In the Matter of the Termination of the
Parent-Child Relationship of ___________, a child, and
____________, the child's parent (or parents)"; and
(2) allege that:
(A) one (1) of the following exists:
(i) the child has been removed from the parent for at least
six (6) months under a dispositional decree;
(ii) a court has entered a finding under IC 31-34-21-5.6 that
reasonable efforts for family preservation or reunification
are not required, including a description of the court's
finding, the date of the finding, and the manner in which the
finding was made; or
(iii)
after July 1, 1999, the child has been removed from the
parent and has been under the supervision of a county office
of family and children for at least fifteen (15) months of the
most recent twenty-two (22) months;
(B) there is a reasonable probability that:
(i) the conditions that resulted in the child's removal or the
reasons for placement outside the home of the parents will
not be remedied; or
(ii) the continuation of the parent-child relationship poses a
threat to the well-being of the child;
(C) termination is in the best interests of the child; and
(D) there is a satisfactory plan for the care and treatment of the
child.
(3) Indicate whether at least one (1) of the factors listed in section
4.5(d)(1) through 4.5(d)(3) of this chapter applies and specify
each factor that would apply as the basis for filing a motion to
dismiss the petition.
SOURCE: IC 31-35-2-4.5; (08)CC100108.616. -->
SECTION 616. IC 31-35-2-4.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4.5. (a) This section
applies if:
(1) a court has made a finding under IC 31-34-21-5.6 that
reasonable efforts for family preservation or reunification with
respect to a child in need of services are not required; or
(2) a child in need of services:
(A) has been placed in:
(i) a foster family home, child caring institution, or group
home licensed under
IC 12-17.4; IC 31-27; or
(ii) the home of a person related
(as defined in
IC 31-9-2-106.5) to the child;
(as defined in
IC 12-7-2-162.5);
as directed by a court in a child in need of services proceeding
under IC 31-34; and
(B) has been removed from a parent and has been under the
supervision of
a county office of family and children the
department for not less than fifteen (15) months of the most
recent twenty-two (22) months, excluding any period not
exceeding sixty (60) days before the court has entered a
finding and judgment under IC 31-34 that the child is a child
in need of services.
(b) A person described in section 4(a) of this chapter shall:
(1) file a petition to terminate the parent-child relationship under
section 4 of this chapter; and
(2) request that the petition be set for hearing.
(c) If a petition under subsection (b) is filed by the child's court
appointed special advocate or guardian ad litem, the
prosecuting
attorney or the county office of family and children are department
entitled to shall be joined as a party to the petition.
upon application to
the court.
(d) A party shall file a motion to dismiss the petition to terminate
the parent-child relationship if any of the following circumstances
apply:
(1) That the current case plan prepared by or under the
supervision of the
county office of family and children
department under IC 31-34-15 has documented a compelling
reason, based on facts and circumstances stated in the petition or
motion, for concluding that filing, or proceeding to a final
determination of, a petition to terminate the parent-child
relationship is not in the best interests of the child. A compelling
reason may include the fact that the child is being cared for by a
custodian who is a parent, stepparent, grandparent, or responsible
adult who is the child's sibling, aunt, or uncle or a relative person
related (as defined in IC 31-9-2-106.5) to the child who is
caring for the child as a legal guardian.
(2) That:
(A) IC 31-34-21-5.6 is not applicable to the child;
(B) the county office of family and children department has
not provided family services to the child, parent, or family of
the child in accordance with a currently effective case plan
prepared under IC 31-34-15 or a permanency plan or
dispositional decree approved under IC 31-34, for the purpose
of permitting and facilitating safe return of the child to the
child's home; and
(C) the period for completion of the program of family
services, as specified in the current case plan, permanency
plan, or decree, has not expired.
(3) That:
(A) IC 31-34-21-5.6 is not applicable to the child;
(B) the county office of family and children department has
not provided family services to the child, parent, or family of
the child, in accordance with applicable provisions of a
currently effective case plan prepared under IC 31-34-15, or a
permanency plan or dispositional decree approved under
IC 31-34; and
(C) the services that the county office of family and children
department has not provided are substantial and material in
relation to implementation of a plan to permit safe return of
the child to the child's home.
The motion to dismiss shall specify which of the allegations described
in subdivisions (1) through (3) apply to the motion. If the court finds
that any of the allegations described in subdivisions (1) through (3) are
true, as established by a preponderance of the evidence, the court shall
dismiss the petition to terminate the parent-child relationship.
SOURCE: IC 31-35-2-5; (08)CC100108.617. -->
SECTION 617. IC 31-35-2-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. Upon the filing of a
petition under section 4 of this chapter,
(1) the attorney for the county office of family and children; or
(2) the prosecuting attorney; department
shall represent the interests of the state in all subsequent proceedings
on the petition.
SOURCE: IC 31-35-3-4; (08)CC100108.618. -->
SECTION 618. IC 31-35-3-4, AS AMENDED BY P.L.145-2006,
SECTION 329, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 4. If:
(1) an individual is convicted of the offense of:
(A) murder (IC 35-42-1-1);
(B) causing suicide (IC 35-42-1-2);
(C) voluntary manslaughter (IC 35-42-1-3);
(D) involuntary manslaughter (IC 35-42-1-4);
(E) rape (IC 35-42-4-1);
(F) criminal deviate conduct (IC 35-42-4-2);
(G) child molesting (IC 35-42-4-3);
(H) child exploitation (IC 35-42-4-4);
(I) sexual misconduct with a minor (IC 35-42-4-9); or
(J) incest (IC 35-46-1-3); and
(2) the victim of the offense:
(A) was less than sixteen (16) years of age at the time of the
offense; and
(B) is:
(i) the individual's biological or adoptive child; or
(ii) the child of a spouse of the individual who has
committed the offense;
the prosecuting attorney, the attorney for the department, the child's
guardian ad litem, or the court appointed special advocate may file a
petition with the juvenile or probate court to terminate the parent-child
relationship of the individual who has committed the offense with the
victim of the offense, the victim's siblings, or any biological or adoptive
child of that individual.
SOURCE: IC 31-35-3-6; (08)CC100108.619. -->
SECTION 619. IC 31-35-3-6, AS AMENDED BY P.L.145-2006,
SECTION 330, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 6. (a) The person filing the petition
attorney for the department shall represent the interests of the state
in all subsequent proceedings on the petition.
(b) Upon the filing of a petition under section 4 of this chapter, the
attorney for the department or the prosecuting attorney shall represent
the interests of the state in all subsequent proceedings.
SOURCE: IC 31-35-4-4; (08)CC100108.620. -->
SECTION 620. IC 31-35-4-4, AS AMENDED BY P.L.145-2006,
SECTION 331, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 4. A statement or videotape may not
be admitted in evidence under this chapter unless the prosecuting
attorney or the attorney for the department informs the parties of:
(1) an intention to introduce the statement or videotape in
evidence; and
(2) the content of the statement or videotape;
at least twenty (20) seven (7) days before the proceedings to give the
parties a fair opportunity to prepare a response to the statement or
videotape before the proceeding.
SOURCE: IC 31-35-5-2; (08)CC100108.621. -->
SECTION 621. IC 31-35-5-2, AS AMENDED BY P.L.145-2006,
SECTION 332, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 2. On the motion of the prosecuting
attorney or the attorney for the department, the court may order that:
(1) the testimony of a child be taken in a room other than the
courtroom and be transmitted to the courtroom by closed circuit
television; and
(2) the questioning of the child by the parties be transmitted to the
child by closed circuit television.
SOURCE: IC 31-35-5-3; (08)CC100108.622. -->
SECTION 622. IC 31-35-5-3, AS AMENDED BY P.L.145-2006,
SECTION 333, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. On the motion of the prosecuting
attorney or the attorney for the department, the court may order that the
testimony of a child be videotaped for use at proceedings to determine
whether the parent-child relationship should be terminated.
SOURCE: IC 31-37-5-8; (08)CC100108.623. -->
SECTION 623. IC 31-37-5-8 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 8. (a) This section applies to
services and programs provided to or on behalf of a child alleged
to be a delinquent child at any time before:
(1) entry of a dispositional decree under IC 31-37-19; or
(2) approval of a program of informal adjustment under
IC 31-37-9.
(b) Except as provided in subsection (c), before a juvenile court
orders or approves a service, a program, or an out-of-home
placement for a child:
(1) that is recommended by a probation officer or proposed
by the juvenile court;
(2) for which the costs would be payable by the department
under IC 31-40-1-2; and
(3) that has not been approved by the department;
the juvenile court shall submit the proposed service, program, or
placement to the department for consideration. The department
shall, not later than three (3) business days after receipt of the
recommendation or proposal, submit to the court a report stating
whether the department approves or disapproves the proposed
service, program, or placement.
(c) If the juvenile court makes written findings and concludes
that an emergency exists requiring an immediate out-of-home
placement to protect the health and welfare of the child, the
juvenile court may order or authorize implementation of the
placement without first complying with the procedure specified in
this section. After entry of an order under this subsection, the
juvenile court shall submit a copy of the order to the department
for consideration under this section of possible modification or
alternatives to the placement and any related services or programs
included in the order.
(d) If the department approves the service, program, or
placement recommended by the probation officer or juvenile court,
the juvenile court may enter an appropriate order to implement
the approved proposal. If the department does not approve a
service, program, or placement recommended by the probation
officer or proposed by the juvenile court, the department may
recommend an alternative service, program, or placement for the
child.
(e) The juvenile court shall accept the recommendations of the
department regarding any predispositional services, programs, or
placement for the child unless the juvenile court finds a
recommendation is:
(1) unreasonable, based on the facts and circumstances of the
case; or
(2) contrary to the welfare and best interests of the child.
(f) If the juvenile court does not accept the recommendations of
the department in the report submitted under subsection (b), the
court may enter an order that:
(1) requires the department to provide a specified service,
program, or placement, until entry of a dispositional decree
or until the order is otherwise modified or terminated; and
(2) specifically states the reasons why the juvenile court is not
accepting the recommendations of the department, including
the juvenile court's findings under subsection (e).
(g) If the juvenile court enters its findings and order under
subsections (e) and (f), the department may appeal the juvenile
court's order under any available procedure provided by the
Indiana Rules of Trial Procedure or the Indiana Rules of Appellate
Procedure to allow any disputes arising under this section to be
decided in an expeditious manner.
(h) If the department prevails on an appeal initiated under
subsection (g), the department shall pay the following costs and
expenses incurred by or on behalf of the child before the date of the
final decision:
(1) Any programs or services implemented during the appeal,
other than the cost of an out-of-home placement ordered by
the juvenile court.
(2) Any out-of-home placement ordered by the juvenile court
and implemented after entry of the court order of placement,
if the court has made written findings that the placement is an
emergency required to protect the health and welfare of the
child.
If the court has not made written findings that the placement is an
emergency, the county in which the juvenile court is located is
responsible for payment of all costs of the placement, including the
cost of services and programs provided by the home or facility
where the child was placed.
SOURCE: IC 31-37-6-6; (08)CC100108.624. -->
SECTION 624. IC 31-37-6-6, AS AMENDED BY P.L.146-2006,
SECTION 55, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 6. (a) The juvenile court shall release the
child on the child's own recognizance or to the child's parent, guardian,
or custodian upon the person's written promise to bring the child before
the court at a time specified. However, the court may order the child
detained if the court finds probable cause to believe the child is a
delinquent child and that:
(1) the child is unlikely to appear for subsequent proceedings;
(2) detention is essential to protect the child or the community;
(3) the parent, guardian, or custodian:
(A) cannot be located; or
(B) is unable or unwilling to take custody of the child;
(4) return of the child to the child's home is or would be:
(A) contrary to the best interests and welfare of the child; and
(B) harmful to the safety or health of the child; or
(5) the child has a reasonable basis for requesting that the child
not be released.
However, the findings under this subsection are not required if the
child is ordered to be detained in the home of the child's parent,
guardian, or custodian or is released subject to any condition listed in
subsection (d).
(b) If a child is detained for a reason specified in subsection (a)(3),
(a)(4), or (a)(5), the child shall be detained under IC 31-37-7-1.
(c) If a child is detained for a reason specified in subsection (a)(4),
the court shall make written findings and conclusions that include the
following:
(1) The factual basis for the finding specified in subsection (a)(4).
(2) A description of the family services available and efforts made
to provide family services before removal of the child.
(3) The reasons why efforts made to provide family services did
not prevent removal of the child.
(4) Whether efforts made to prevent removal of the child were
reasonable.
(d) Whenever the court releases a child under this section, the court
may impose conditions upon the child, including:
(1) home detention;
(2) electronic monitoring;
(3) a curfew restriction;
(4) a protective order;
(5) a no contact order;
(6) an order to comply with Indiana law; or
(7) an order placing any other reasonable conditions on the child's
actions or behavior.
(e) If the juvenile court releases a child to the child's parent,
guardian, or custodian under this section, the court may impose
conditions on the child's parent, guardian, or custodian to ensure:
(1) the safety of the child's physical or mental health;
(2) the public's physical safety; or
(3) that any combination of subdivisions (1) and (2) is satisfied.
(f) The juvenile court shall include in any order approving or
requiring detention of a child or approving temporary detention of
a child taken into custody under IC 31-37-5 all findings and
conclusions required under:
(1) the applicable provisions of Title IV-E of the federal Social
Security Act (42 U.S.C. 670 et seq.); or
(2) any applicable federal regulation, including 45 CFR
1356.21;
as a condition of eligibility of a delinquent child for assistance
under Title IV-E or any other federal law.
(g) Inclusion in a juvenile court order of language approved and
recommended by the judicial conference of Indiana, in relation to:
(1) removal from the child's home; or
(2) detention;
of a child who is alleged to be, or adjudicated as, a delinquent child
constitutes compliance with subsection (f).
SOURCE: IC 31-37-7-1; (08)CC100108.625. -->
SECTION 625. IC 31-37-7-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. A child alleged to be
a delinquent child under IC 31-37-2, except as provided in section 3 of
this chapter, may not be held in:
(1) a secure facility; or
(2) a shelter care facility, a forestry camp, or a training school
that houses persons charged with, imprisoned for, or incarcerated
for crimes.
SOURCE: IC 31-37-8-2; (08)CC100108.626. -->
SECTION 626. IC 31-37-8-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. A preliminary
inquiry is an informal investigation into the facts and circumstances
reported to the court. Whenever practicable, the preliminary inquiry
should include the following information: on the child's:
(1) The child's background.
(2) The child's current status. and
(3) The child's school performance.
(4) If the child has been detained:
(A) efforts made to prevent removal of the child from the
child's home, including the identification of any emergency
situation that prevented reasonable efforts to avoid
removal;
(B) whether it is in the best interests of the child to be
removed from the home environment; and
(C) whether remaining in the home would be contrary to
the health and welfare of the child.
SOURCE: IC 31-37-8-5; (08)CC100108.627. -->
SECTION 627. IC 31-37-8-5, AS AMENDED BY P.L.145-2006,
SECTION 337, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 5. (a) The intake officer shall do the
following:
(1) Send the prosecuting attorney a copy of the preliminary
inquiry. if the case involves an allegation that the child committed
an act that would be a crime if committed by an adult.
(2) Send to:
(A) the prosecuting attorney; or
(B) the attorney for the department;
a copy of the preliminary inquiry if the case involves an allegation
that the child committed a delinquent act that would not be a
crime if committed by an adult.
(3) (2) Recommend whether to:
(A) file a petition;
(B) informally adjust the case;
(C) refer the child to another agency; or
(D) dismiss the case.
(b) The prosecuting attorney and the court may agree to alter the
procedure described in subsection (a).
SOURCE: IC 31-37-8-6; (08)CC100108.628. -->
SECTION 628. IC 31-37-8-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 6. The person who
represents the interests of the state and who receives the preliminary
inquiry and recommendations prosecuting attorney shall decide
whether to file a petition. This decision is final only for the office of the
person making the decision.
SOURCE: IC 31-37-9-1; (08)CC100108.629. -->
SECTION 629. IC 31-37-9-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 1.
(a) After the
preliminary inquiry and upon approval by the juvenile court, the intake
officer may implement a program of informal adjustment if the officer
has probable cause to believe that the child is a delinquent child
and
the child is not removed from the child's home.
(b) If the program of informal adjustment includes services
requiring payment by the department under IC 31-40-1, the intake
officer shall submit a copy of the proposed program to the
department before submitting it to the juvenile court for approval.
Upon receipt of the proposed program, the department may submit
its comments and recommendations, if any, to the intake officer
and the juvenile court.
SOURCE: IC 31-37-9-2; (08)CC100108.630. -->
SECTION 630. IC 31-37-9-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 2. The child and
the child's parent, guardian, custodian, or attorney must consent to the
program of informal adjustment. Before payment for services to the
family may be paid, written consent must also be obtained from the
department.
SOURCE: IC 31-37-9-4; (08)CC100108.631. -->
SECTION 631. IC 31-37-9-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4. (a) Upon the filing
of a petition for compliance and after notice and a hearing on the
petition for compliance, the juvenile court may order the parent,
guardian, or custodian of a child to participate in a program of informal
adjustment approved by the court implemented under section 1 of this
chapter.
(b) A parent, guardian, or custodian who fails to participate in a
program of informal adjustment ordered by the court may be found in
contempt of court.
SOURCE: IC 31-37-9-7; (08)CC100108.632. -->
SECTION 632. IC 31-37-9-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. A program of
informal adjustment may not exceed six (6) months, except by approval
of the juvenile court. The juvenile court may extend a program of
informal adjustment an additional six (6) three (3) months.
SOURCE: IC 31-37-10-1; (08)CC100108.633. -->
SECTION 633. IC 31-37-10-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. (a) The prosecuting
attorney may file a petition alleging that a child is a delinquent child.
(b) The attorney for the county office of family and children may
file a petition alleging that a child is a delinquent child under
IC 31-37-2.
SOURCE: IC 31-37-10-5; (08)CC100108.634. -->
SECTION 634. IC 31-37-10-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. (a) If the filing of a
petition is approved by the court under section 2 of this chapter, the
person filing prosecuting attorney may request in writing that the
child be taken into custody. The person must support this request with
sworn testimony or affidavit.
(b) The court may grant the request if the court makes written
findings of fact upon the record that a ground for detention exists under
IC 31-37-6-6.
SOURCE: IC 31-37-13-2; (08)CC100108.635. -->
SECTION 635. IC 31-37-13-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. If the court finds that
a child is a delinquent child, the court shall do the following:
(1) Enter judgment accordingly.
(2) Order a predisposition predispositional report.
(3) Schedule a dispositional hearing.
SOURCE: IC 31-37-15-1; (08)CC100108.636. -->
SECTION 636. IC 31-37-15-1, AS AMENDED BY P.L.145-2006,
SECTION 339, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1. Any of the following may sign
and file a petition for the juvenile court to require the participation of
a parent, guardian, or custodian in a program of care, treatment, or
rehabilitation for the child:
(1) The prosecuting attorney.
(2) The attorney for the department.
(3) (2) A probation officer.
(4) A caseworker.
(5) (3) The department of correction.
(6) (4) The guardian ad litem or court appointed special advocate.
SOURCE: IC 31-37-17-1; (08)CC100108.637. -->
SECTION 637. IC 31-37-17-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 1. (a) Upon
finding that a child is a delinquent child, the juvenile court shall order
a probation officer or a caseworker to prepare a predispositional report
that contains: a:
(1) a statement of the needs of the child for care, treatment,
rehabilitation, or placement; and
(2) a recommendation for the care, treatment, rehabilitation, or
placement of the child;
(3) if the recommendation includes:
(A) an out-of-home placement other than a secure
detention facility; or
(B) services payable by the department under
IC 31-40-1-2;
information that the department requires to determine
whether the child is eligible for assistance under Title IV-E of
the federal Social Security Act (42 U.S.C. 670 et seq.); and
(4) a statement of the department's concurrence with or its
alternative proposal to the probation officer's predispositional
report, as provided in section 1.4 of this chapter.
(b) Any of the following may prepare an alternative report for
consideration by the court:
(1) The child.
(2) The child's:
(A) parent;
(B) guardian;
(C) guardian ad litem;
(D) court appointed special advocate; or
(E) custodian.
SOURCE: IC 31-37-17-1.3; (08)CC100108.638. -->
SECTION 638. IC 31-37-17-1.3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 1.3. (a) The
individuals participating in a meeting described in section 1.1 of this
chapter shall assist the person preparing the report in recommending
the care, treatment, rehabilitation, or placement of the child.
(b) The individuals shall inform the person preparing the report of
resources and programs that are available for the child.
(c) The probation officer or caseworker shall:
(1) collect and maintain all information relevant to a
determination of eligibility under Title IV-E of the federal
Social Security Act (42 U.S.C. 670 et seq.); and
(2) complete financial eligibility forms designated by the director
to assist in obtaining federal reimbursement and other
reimbursement.
SOURCE: IC 31-37-17-1.4; (08)CC100108.639. -->
SECTION 639. IC 31-37-17-1.4 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 1.4. (a) If the
predispositional report includes a recommended placement,
program, or services that would be payable by the department
under IC 31-40-1-2, a probation officer shall refer the officer's
completed predispositional report, except for the statement
required under section 1(a)(4) of this chapter, to the department
within a reasonable time before its required disclosure under
section 6 of this chapter to allow the department time to:
(1) review; and
(2) either concur with or offer an alternative proposal to the
recommendations in;
the predispositional report.
(b) The department shall, after review of the predispositional
report and any attachments necessary to verify the predispositional
report, and within a reasonable time before the dispositional
hearing, either:
(1) concur with the predispositional report; or
(2) communicate to the probation officer an alternative
proposal regarding programs and services.
SOURCE: IC 31-37-17-2; (08)CC100108.640. -->
SECTION 640. IC 31-37-17-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. (a) In addition to
providing the court with a recommendation for the care, treatment, or
rehabilitation of the child, the person preparing the report shall
consider the necessity, nature, and extent of the participation by a
parent, guardian, or custodian in a program of care, treatment, or
rehabilitation for the child.
(b) If a probation officer or caseworker believes that an out-of-home
placement would be appropriate for a delinquent child, the probation
officer or caseworker shall consider whether the child should be placed
with the child's suitable and willing blood or adoptive relative
caretaker, including a grandparent, an aunt, an uncle, or an adult
sibling, before considering other out-of-home placements for the child.
SOURCE: IC 31-37-17-3; (08)CC100108.641. -->
SECTION 641. IC 31-37-17-3, AS AMENDED BY P.L.145-2006,
SECTION 341, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. The probation officer or
caseworker shall collect information and prepare a financial report, in
the form prescribed by the department, on the parent or the estate of the
child to assist the juvenile court and the department in:
(1) determining the person's financial responsibility; and
(2) obtaining federal reimbursement;
for services provided for the child or the person.
SOURCE: IC 31-37-17-4; (08)CC100108.642. -->
SECTION 642. IC 31-37-17-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 4. (a) If consistent
with the safety and best interest of the child and the community, the
person probation officer preparing the report shall recommend care,
treatment, rehabilitation, or placement that:
(1) is:
(A) in the least restrictive (most family like) and most
appropriate setting available; and
(B) close to the parents' home, consistent with the best interest
and special needs of the child;
(2) least interferes with family autonomy;
(3) is least disruptive of family life;
(4) imposes the least restraint on the freedom of the child and the
child's parent, guardian, or custodian; and
(5) provides a reasonable opportunity for participation by the
child's parent, guardian, or custodian.
(b) If the report recommends a placement or services for which
the department will be responsible for payment under IC 31-40-1,
the report must include a risk assessment and needs assessment for
the child. The probation officer shall submit to the department a
copy of the report and the financial report prepared by the
probation officer.
(c) If the report does not include the:
(1) risk assessment and needs assessment required in
subsection (b); or
(2) information required to be provided under section 1(a)(3)
of this chapter;
the department is not responsible to pay for programs, services, or
placement for or on behalf of the child.
SOURCE: IC 31-37-17-6.1; (08)CC100108.643. -->
SECTION 643. IC 31-37-17-6.1, AS AMENDED BY P.L.145-2006,
SECTION 342, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 6.1. (a) The predispositional report
prepared by a probation officer or caseworker shall must include the
following information:
(1) A description of all dispositional options considered in
preparing the report.
(2) An evaluation of each of the options considered in relation to
the plan of care, treatment, rehabilitation, or placement
recommended under the guidelines described in section 4 of this
chapter.
(3) The name, occupation and position, and any relationship to the
child of each person with whom the preparer of the report
conferred as provided in section 1.1 of this chapter.
(4) The items required under section 1 of this chapter.
(b) If a probation officer or a caseworker is considering an
out-of-home placement, including placement with a blood or an
adoptive relative caretaker, the probation officer or caseworker must
conduct a criminal history check (as defined in IC 31-9-2-22.5) for
each person who is currently residing in the location designated as the
out-of-home placement. The results of the criminal history check must
be included in the predispositional report.
(c) A probation officer or caseworker is not required to conduct a
criminal history check under this section if:
(1) the probation officer or caseworker is considering only an
out-of-home placement to an entity or a facility that:
(A) is not a residence (as defined in IC 3-5-2-42.5); or
(B) is licensed by the state; or
(2) placement under this section is undetermined at the time the
predispositional report is prepared.
SOURCE: IC 31-37-18-4; (08)CC100108.644. -->
SECTION 644. IC 31-37-18-4, AS AMENDED BY P.L.145-2006,
SECTION 343, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 4. If:
(1) a child is referred to a probate court;
(2) the juvenile court initiates a commitment proceeding; or
(3) the court transfers a commitment proceeding under
IC 12-26-1-4;
the juvenile court shall discharge the child or continue the court's
proceedings under the juvenile law. However, if the child is under the
custody or supervision of a county office or the department, the
juvenile court may not release the department from the obligations of
the department to the child pending the outcome of the proceeding
under IC 12-26.
SOURCE: IC 31-37-18-5; (08)CC100108.645. -->
SECTION 645. IC 31-37-18-5, AS AMENDED BY P.L.145-2006,
SECTION 344, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 5. If the court authorizes a child
who is under the custody or supervision of the department to be placed
in a state institution (as defined in IC 12-7-2-184) for voluntary
treatment in accordance with IC 12-26-3, the court may not release the
department from obligations of the department to the child until the
earlier of:
(1) the date the child is discharged; or
(2) the date that a parent, guardian, or other responsible person
approved by the court assumes the obligations.
SOURCE: IC 31-37-18-9; (08)CC100108.646. -->
SECTION 646. IC 31-37-18-9, AS AMENDED BY P.L.146-2006,
SECTION 56, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 9. (a) The juvenile court shall accompany
the court's dispositional decree with written findings and conclusions
upon the record concerning approval, modification, or rejection of
the dispositional recommendations submitted in the
predispositional report, including the following specific findings:
(1) The needs of the child for care, treatment, rehabilitation, or
placement.
(2) The need for participation by the parent, guardian, or
custodian in the plan of care for the child.
(3) Efforts made, if the child is removed from the child's
parent, guardian, or custodian, to:
(A) prevent the child's removal from; or
(B) reunite the child with;
the child's parent, guardian, or custodian.
(4) Family services that were offered and provided to:
(A) the child; or
(B) the child's parent, guardian, or custodian.
(3) (5) The court's reasons for the disposition.
(b) If the department does not concur with the probation
officer's recommendations in the predispositional report and the
juvenile court does not follow the department's alternative
recommendations, the juvenile court shall accompany the court's
dispositional decree with written findings that the department's
recommendations contained in the predispositional report are:
(1) unreasonable based on the facts and circumstances of the
case; or
(2) contrary to the welfare and best interests of the child.
(b) (c) The juvenile court may incorporate a finding or conclusion
from a predispositional report as a written finding or conclusion upon
the record in the court's dispositional decree.
(d) If the juvenile court enters findings and a decree under
subsection (b), the department may appeal the juvenile court's
decree under any available procedure provided by the Indiana
Rules of Trial Procedure or Indiana Rules of Appellate Procedure
to allow any disputes arising under this section to be decided in an
expeditious manner.
(e) If the department prevails on appeal, the department shall
pay the following costs and expenses incurred by or on behalf of
the child before the date of the final decision:
(1) any programs or services implemented during the appeal
initiated under subsection (d), other than the cost of an
out-of-home placement ordered by the juvenile court; and
(2) any out-of-home placement ordered by the juvenile court
and implemented after entry of the dispositional decree or
modification order, if the juvenile court has made written
findings that the placement is an emergency required to
protect the health and welfare of the child.
If the court has not made written findings that the placement is an
emergency, the county in which the juvenile court is located is
responsible for payment of all costs of the placement, including the
cost of services and programs provided by the home or facility
where the child was placed.
SOURCE: IC 31-37-19-1; (08)CC100108.647. -->
SECTION 647. IC 31-37-19-1, AS AMENDED BY P.L.146-2006,
SECTION 57, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 1. (a) Subject to section 6.5 of this chapter,
if a child is a delinquent child under IC 31-37-2, the juvenile court may
enter one (1) or more of the following dispositional decrees:
(1) Order supervision of the child by the probation department. or
the county office or the department.
(2) Order the child to receive outpatient treatment:
(A) at a social service agency or a psychological, a psychiatric,
a medical, or an educational facility; or
(B) from an individual practitioner.
(3) Remove the child from the child's home and place the child in
another home or shelter care facility. Placement under this
subdivision includes authorization to control and discipline the
child.
(4) Award wardship to a:
(A) person, other than the department; or
(B) shelter care facility.
(5) Partially or completely emancipate the child under section 27
of this chapter.
(6) Order:
(A) the child; or
(B) the child's parent, guardian, or custodian;
to receive family services.
(7) Order a person who is a party to refrain from direct or indirect
contact with the child.
(b) If the child is removed from the child's home and placed in
a foster family home or another facility, the juvenile court shall:
(A) approve a permanency plan for the child;
(B) find whether or not reasonable efforts were made to
prevent or eliminate the need for the removal;
(C) designate responsibility for the placement and care of the
child with the probation department; and
(D) find whether it:
(i) serves the best interests of the child to be removed; and
(ii) would be contrary to the health and welfare of the child
for the child to remain in the home.
(c) If a dispositional decree under this section:
(1) orders or approves removal of a child from the child's
home or awards wardship of the child to a:
(A) person other than the department; or
(B) shelter care facility; and
(2) is the first court order in the delinquent child proceeding
that authorizes or approves removal of the child from the
child's parent, guardian, or custodian;
the court shall include in the decree the appropriate findings and
conclusions described in IC 31-37-6-6(f) and IC 31-37-6-6(g).
SOURCE: IC 31-37-19-1.5; (08)CC100108.648. -->
SECTION 648. IC 31-37-19-1.5 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]:
Sec. 1.5. (a) This section applies to a
delinquent child if the child is placed in an out-of-home residence
or facility that is not a secure detention facility.
(b) The probation department, after negotiating with the child's
parent, guardian, or custodian, shall complete the child's case plan
not later than sixty (60) days after the earlier of:
(1) the date of the child's first placement; or
(2) the date of a dispositional decree.
(c) A copy of the completed case plan shall be sent to the
department, to the child's parent, guardian, or custodian, and to an
agency having the legal responsibility or authorization to care for,
treat, or supervise the child not later than ten (10) days after the
plan's completion.
(d) A child's case plan must be in a form prescribed by the
department that meets the specifications set by 45 CFR 1356.21, as
amended. The case plan must include a description and discussion
of the following:
(1) A permanency plan for the child and an estimated date for
achieving the goal of the plan.
(2) The appropriate placement for the child based on the
child's special needs and best interests.
(3) The least restrictive family-like setting that is close to the
home of the child's parent, custodian, or guardian if
out-of-home placement is implemented or recommended,
including consideration of possible placement with any
suitable and willing relative caretaker, before considering
other out-of-home placements for the child.
(4) Family services recommended for the child, parent,
guardian, or custodian.
(5) Efforts already made to provide family services to the
child, parent, guardian, or custodian.
(6) Efforts that will be made to provide family services that
are ordered by the court.
(e) Each caretaker of a child and the probation department shall
cooperate in the development of the case plan for the child. The
probation department shall discuss with at least one (1) foster
parent or other caretaker of a child the role of the substitute
caretaker or facility regarding the following:
(1) Rehabilitation of the child and the child's parents,
guardians, and custodians.
(2) Visitation arrangements.
(3) Services required to meet the special needs of the child.
(f) The case plan must be reviewed and updated by the
probation department at least once every one hundred eighty (180)
days.
SOURCE: IC 31-37-19-3; (08)CC100108.649. -->
SECTION 649. IC 31-37-19-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 3. (a) A juvenile
court may not place a child who is a delinquent child under IC 31-37-2
in a shelter care facility that is located outside the child's county of
residence unless:
(1) placement of the child in a shelter care facility with adequate
services located in the child's county of residence is unavailable;
or
(2) the child's county of residence does not have an appropriate
shelter care facility with adequate services.
(b) A juvenile court may not place a child in a home or facility
that is not a secure detention facility and that is located outside
Indiana unless:
(1) the placement is recommended or approved by the
director of the department or the director's designee; or
(2) the court makes written findings based on clear and
convincing evidence that:
(A) the out-of-state placement is appropriate because there
is not a comparable facility with adequate services located
in Indiana; or
(B) the location of the home or facility is within a distance
not more than fifty (50) miles from the county of residence
of the child.
SOURCE: IC 31-37-19-5; (08)CC100108.650. -->
SECTION 650. IC 31-37-19-5, AS AMENDED BY P.L.1-2007,
SECTION 208, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 5. (a) This section applies if a child
is a delinquent child under IC 31-37-1.
(b) The juvenile court may, in addition to an order under section 6
of this chapter, enter at least one (1) of the following dispositional
decrees:
(1) Order supervision of the child by
(A) the probation department
(B) the county office; or
(C) the department.
as a condition of probation under this subdivision. The juvenile
court shall after a determination under IC 11-8-8-5 require a child
who is adjudicated a delinquent child for an act that would be an
offense described in IC 11-8-8-5 if committed by an adult to
register with the local law enforcement authority under IC 11-8-8.
(2) Order the child to receive outpatient treatment:
(A) at a social service agency or a psychological, a psychiatric,
a medical, or an educational facility; or
(B) from an individual practitioner.
(3) Order the child to surrender the child's driver's license to the
court for a specified period of time.
(4) Order the child to pay restitution if the victim provides
reasonable evidence of the victim's loss, which the child may
challenge at the dispositional hearing.
(5) Partially or completely emancipate the child under section 27
of this chapter.
(6) Order the child to attend an alcohol and drug services program
established under IC 12-23-14.
(7) Order the child to perform community restitution or service
for a specified period of time.
(8) Order wardship of the child as provided in section 9 of this
chapter.
SOURCE: IC 31-37-19-6; (08)CC100108.651. -->
SECTION 651. IC 31-37-19-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 6. (a) This section
applies if a child is a delinquent child under IC 31-37-1.
(b) Except as provided in section 10 of this chapter and subject to
section 6.5 of this chapter, the juvenile court may:
(1) enter any dispositional decree specified in section 5 of this
chapter; and
(2) take any of the following actions:
(A) Award wardship to:
(i) the department of correction for housing in a correctional
facility for children; or
(ii) a community based correctional facility for children.
Wardship under this subdivision does not include the right to
consent to the child's adoption.
(B) If the child is less than seventeen (17) years of age, order
confinement in a juvenile detention facility for not more than
the lesser of:
(i) ninety (90) days; or
(ii) the maximum term of imprisonment that could have
been imposed on the child if the child had been convicted as
an adult offender for the act that the child committed under
IC 31-37-1 (or IC 31-6-4-1(b)(1) before its repeal).
(C) If the child is at least seventeen (17) years of age, order
confinement in a juvenile detention facility for not more than
the lesser of:
(i) one hundred twenty (120) days; or
(ii) the maximum term of imprisonment that could have
been imposed on the child if the child had been convicted as
an adult offender for the act that the child committed under
IC 31-37-1 (or IC 31-6-4-1(b)(1) before its repeal).
(D) Remove the child from the child's home and place the
child in another home or shelter care facility. Placement under
this subdivision includes authorization to control and
discipline the child.
(E) Award wardship to a:
(i) person, other than the department; or
(ii) shelter care facility.
Wardship under this subdivision does not include the right to
consent to the child's adoption.
(F) Place the child in a secure private facility for children
licensed under the laws of a state. Placement under this
subdivision includes authorization to control and discipline the
child.
(G) Order a person who is a respondent in a proceeding under
IC 31-37-16 (before its repeal) or IC 34-26-5 to refrain from
direct or indirect contact with the child.
(c) If a dispositional decree under this section:
(1) orders or approves removal of a child from the child's
home, or awards wardship of the child to a:
(A) person, other than the department; or
(B) shelter care facility; and
(2) is the first court order in the delinquent child proceeding
that authorizes or approves removal of the child from the
child's parent, guardian, or custodian;
the juvenile court shall include in the decree the appropriate
findings and conclusions described in IC 31-37-6-6(f) and
IC 31-37-6-6(g).
SOURCE: IC 31-37-19-6.5; (08)CC100108.652. -->
SECTION 652. IC 31-37-19-6.5, AS AMENDED BY P.L.1-2007,
SECTION 209, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 6.5. (a) Except as provided in
subsection
(c), (d), the juvenile court may not enter a dispositional
decree
placing approving placement of a child in another home under
section 1(3) or 6(b)(2)(D) of this chapter or awarding wardship to
the
county office or the department a person or facility that results in a
placement with a person under section 1(4) or 6(b)(2)(E) of this chapter
if a person who is currently residing in the home in which the child
would be placed under section 1(3), 1(4), 6(b)(2)(D), or 6(b)(2)(E) of
this chapter has committed an act resulting in a substantiated report of
child abuse or neglect, has a juvenile adjudication for an act that would
be a felony listed in IC 31-27-4-13 if committed by an adult, or has a
conviction for a felony listed in IC 31-27-4-13.
(b) The juvenile
court shall order the probation officer
or
caseworker who prepared the predispositional report
to shall conduct
a criminal history check (as defined in IC 31-9-2-22.5) to determine if
a person described in subsection (a) has committed an act resulting in
a substantiated report of child abuse or neglect, has a juvenile
adjudication for an act that would be a felony listed in IC 31-27-4-13
if committed by an adult, or has a conviction for a felony listed in
IC 31-27-4-13. However, the
juvenile court probation officer is not
required to
order conduct a criminal history check under this section
if criminal history information obtained under IC 31-37-17-6.1
establishes whether a person described in subsection (a) has committed
an act resulting in a substantiated report of child abuse or neglect, has
a juvenile adjudication for an act that would be a felony listed in
IC 31-27-4-13 if committed by an adult, or has a conviction for a felony
listed in IC 31-27-4-13.
(c) The juvenile probation officer is not required to conduct a
criminal history check under this section if:
(1) the probation officer is considering only an out-of-home
placement to an entity or a facility that:
(A) is not a residence (as defined in IC 3-5-2-42.5); or
(B) is licensed by the state; or
(2) placement under this section is undetermined at the time
the predispositional report is prepared.
(c) (d) The juvenile court may enter a dispositional decree placing
approving placement of a child in another home under section 1(3) or
6(b)(2)(D) of this chapter or awarding wardship to the county office or
the department a person or facility that results in a placement with a
person under section 1(4) or 6(b)(2)(E) of this chapter if:
(1) a person described in subsection (a) has:
(A) committed an act resulting in a substantiated report of
child abuse or neglect; or
(B) been convicted or had a juvenile adjudication for:
(i) reckless homicide (IC 35-42-1-5);
(ii) battery (IC 35-42-2-1) as a Class C or D felony;
(iii) criminal confinement (IC 35-42-3-3) as a Class C or D
felony;
(iv) arson (IC 35-43-1-1) as a Class C or D felony;
(v) a felony involving a weapon under IC 35-47 or
IC 35-47.5 as a Class C or D felony;
(vi) a felony relating to controlled substances under
IC 35-48-4 as a Class C or D felony; or
(vii) a felony that is substantially equivalent to a felony
listed in items (i) through (vi) for which the conviction was
entered in another state; and
(2) the court makes a written finding that the person's commission
of the offense, delinquent act, or act of abuse or neglect described
in subdivision (1) is not relevant to the person's present ability to
care for a child, and that entry of a dispositional decree placing
the child in another home is in the best interest of the child.
However, a court may not enter a dispositional decree placing a child
in another home under section 1(3) or 6(b)(2)(D) of this chapter or
awarding wardship to the county office or the department a person or
facility under this subsection if the a person with whom the child is
or will be placed has been convicted of a felony listed in
IC 31-27-4-13 that is not specifically excluded under subdivision
(1)(B), or has a juvenile adjudication for an act that would be a felony
listed in IC 31-27-4-13 if committed by an adult that is not specifically
excluded under subdivision (1)(B).
(d) (e) In making its written finding under subsection (c), (d), the
court shall consider the following:
(1) The length of time since the person committed the offense,
delinquent act, or act that resulted in the substantiated report of
abuse or neglect.
(2) The severity of the offense, delinquent act, or abuse or neglect.
(3) Evidence of the person's rehabilitation, including the person's
cooperation with a treatment plan, if applicable.
SOURCE: IC 31-37-19-17.4; (08)CC100108.653. -->
SECTION 653. IC 31-37-19-17.4, AS AMENDED BY
P.L.125-2007, SECTION 3, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 17.4. (a) This section applies
if a child is a delinquent child under IC 31-37-1 due to the commission
of a delinquent act that, if committed by an adult, would be an offense
relating to a criminal sexual act (as defined in IC 35-41-1-19.3).
(b) The juvenile court may, in addition to any other order or decree
the court makes under this chapter, order:
(1) the child; and
(2) the child's parent or guardian;
to receive psychological counseling as directed by the court, subject to
the applicable provisions of IC 31-37-17-1.4 and IC 31-37-18-9.
SOURCE: IC 31-37-20-1; (08)CC100108.654. -->
SECTION 654. IC 31-37-20-1, AS AMENDED BY P.L.145-2006,
SECTION 348, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1. At any time after the date of an
original dispositional decree, the juvenile court may order the
department or the probation department to file a report on the progress
made in implementing the decree. If, after reviewing the report, the
juvenile court seeks to consider modification of the dispositional
decree, the court shall proceed under IC 31-37-22.
SOURCE: IC 31-37-20-2; (08)CC100108.655. -->
SECTION 655. IC 31-37-20-2, AS AMENDED BY P.L.145-2006,
SECTION 349, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 2. (a) The court shall hold a formal
hearing:
(1) every twelve (12) months after:
(A) the date of the original dispositional decree; or
(B) a delinquent child was removed from the child's parent,
guardian, or custodian;
whichever occurs first; or
(2) more often if ordered by the juvenile court.
(b) The court shall determine whether the dispositional decree
should be modified and whether the present placement is in the best
interest of the child. The court, in making the court's determination,
may consider the following:
(1) The services that have been provided or offered to a parent,
guardian, or custodian to facilitate a reunion.
(2) The extent to which the parent, guardian, or custodian has
enhanced the ability to fulfill parental obligations.
(3) The extent to which the parent, guardian, or custodian has
visited the child, including the reasons for infrequent visitation.
(4) The extent to which the parent, guardian, or custodian has
cooperated with the
department or probation department.
(5) The child's recovery from any injuries suffered before
removal.
(6) Whether additional services are required for the child or the
child's parent, guardian, or custodian and, if so, the nature of the
services.
(7) The extent to which the child has been rehabilitated.
(c) A review of the dispositional decree will be held at least once
every six (6) months, or more often, if ordered by the court. At the
review, the court shall determine whether or not the probation
department has made reasonable efforts to finalize a permanency
plan for the child, if required under IC 31-37-19-1.5.
SOURCE: IC 31-37-20-3; (08)CC100108.656. -->
SECTION 656. IC 31-37-20-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) The court shall
hold a formal hearing on the question of continued jurisdiction:
(1) every eighteen (18) months after:
(A) the date of the original dispositional decree; or
(B) a delinquent child was removed from the child's parent,
guardian, or custodian;
whichever comes first; or
(2) more often if ordered by the juvenile court.
(b) The state must show that jurisdiction should continue by proving
that the objectives of the dispositional decree have not been
accomplished and that a continuation of the decree with or without
modifications has a probability of success.
(c) If the state does not sustain the state's burden for continued
jurisdiction, the court may:
(1) authorize a petition for termination of the parent-child
relationship; or
(2) discharge the child or the child's parent, guardian, or
custodian.
(d) A jurisdictional review of the dispositional decree, including
a review of the child's permanency plan, if required under
IC 31-37-19-1.5, shall be held at least once every twelve (12)
months.
SOURCE: IC 31-37-20-4; (08)CC100108.657. -->
SECTION 657. IC 31-37-20-4, AS AMENDED BY P.L.145-2006,
SECTION 350, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 4. Before a hearing under section
2 or 3 of this chapter, the probation department or the department shall
prepare a report in accordance with IC 31-37-21 on the progress made
in implementing the dispositional decree.
SOURCE: IC 31-37-21-1; (08)CC100108.658. -->
SECTION 658. IC 31-37-21-1, AS AMENDED BY P.L.145-2006,
SECTION 351, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1. (a) Before a hearing under
IC 31-37-20-2 or IC 31-37-20-3, the probation department
or the
department shall prepare a report on the progress made in
implementing the dispositional decree, including the progress made in
rehabilitating the child, preventing placement out-of-home,
or reuniting
the family,
or finalizing another permanency plan as approved by
the court.
(b) Before preparing the report required by subsection (a), the
probation department
or the department shall consult a foster parent of
the child about the child's progress made while in the foster parent's
care.
(c) If modification of the dispositional decree is recommended, the
probation department or the department shall prepare a modification
report containing the information required by IC 31-37-17 and request
a formal court hearing.
SOURCE: IC 31-37-22-1; (08)CC100108.659. -->
SECTION 659. IC 31-37-22-1, AS AMENDED BY P.L.145-2006,
SECTION 352, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1. While the juvenile court retains
jurisdiction under IC 31-30-2, the juvenile court may modify any
dispositional decree:
(1) upon the juvenile court's own motion;
(2) upon the motion of:
(A) the child;
(B) the child's parent, guardian, custodian, or guardian ad
litem;
(C) the probation officer; or
(D) the caseworker;
(E) (D) the prosecuting attorney; or
(F) the attorney for the department; or
(3) upon the motion of any person providing services to the child
or to the child's parent, guardian, or custodian under a decree of
the court.
SOURCE: IC 31-37-22-3; (08)CC100108.660. -->
SECTION 660. IC 31-37-22-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 3. (a) If the
petitioner motion requests an emergency change in the child's
residence, the juvenile court may issue a temporary order. However,
the court probation officer shall then give notice to the persons
affected and the juvenile court shall hold a hearing on the question if
requested.
(b) If the petition motion requests any other modification, the court
probation officer shall give notice to the persons affected and may the
juvenile court shall hold a hearing on the question.
(c) The procedures specified in IC 31-37-17-1.4 and
IC 31-37-18-9 apply to any modification of a dispositional decree
under this chapter that requires or would require payment by the
department, under IC 31-40-1, for any of the costs of programs,
placements, or services for or on behalf of the child.
SOURCE: IC 31-37-22-5; (08)CC100108.661. -->
SECTION 661. IC 31-37-22-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. If:
(1) a child is placed in a shelter care facility or other place of
residence as part of a court order with respect to a delinquent act
under IC 31-37-2-2;
(2) the child received a written warning of the consequences of a
violation of the placement at the hearing during which the
placement was ordered;
(3) the issuance of the warning was reflected in the records of the
hearing;
(4) the child is not held in a juvenile detention facility for more
than twenty-four (24) hours, excluding Saturdays, Sundays, and
legal holidays, before the hearing at which it is determined that
the child violated that part of the order concerning the child's
placement in a shelter care facility or other place of residence;
and
(5) the child's mental and physical condition may be endangered
if the child is not placed in a secure facility;
the juvenile court may modify its disposition order with respect to the
delinquent act and place the child in a public or private facility for
children under section 7 of this chapter.
SOURCE: IC 31-37-25-1; (08)CC100108.662. -->
SECTION 662. IC 31-37-25-1, AS AMENDED BY P.L.145-2006,
SECTION 356, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1. Any of the following may sign
and file a petition for the juvenile court to require a person to refrain
from direct or indirect contact with a child:
(1) The prosecuting attorney.
(2) The attorney for the department.
(3) (2) A probation officer.
(4) A caseworker.
(5) (3) The department of correction.
(6) (4) The guardian ad litem or court appointed special advocate.
SOURCE: IC 31-40-1-1; (08)CC100108.663. -->
SECTION 663. IC 31-40-1-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 1. This article
applies to a financial burden sustained by a county as the result of costs
paid by the county department under section 2 of this chapter,
including costs resulting from the institutional placement of a child
adjudicated a delinquent child or a child in need of services.
SOURCE: IC 31-40-1-1.5; (08)CC100108.664. -->
SECTION 664. IC 31-40-1-1.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 1.5. (a) As used in this
chapter, "costs of secure detention" includes all expenses relating
to any of the following items:
(1) Construction, repair, operation, maintenance, and
administration of a secure detention facility.
(2) Room, board, supervision, and support services for
housing at a secure detention facility of a child who has been:
(A) taken into custody under IC 31-37-5 and placed in a
secure detention facility for purposes of court proceedings
under IC 31-37; or
(B) placed in a secure detention facility under
IC 31-37-19-6 or IC 31-37-19-10.
(3) Services provided by the department, a county probation
office, or any service provider contracted by the department
or county probation office if the services are provided:
(A) to or for the benefit of the child;
(B) under or consistent with the terms of a dispositional
decree entered in accordance with IC 31-37-19-6 or
IC 31-37-19-10; and
(C) during the time the child is housed in a secure
detention facility.
(b) As used in this chapter, "secure detention facility" includes:
(1) a juvenile detention center described in IC 31-31-8 or
IC 31-31-9; or
(2) a secure facility, including any separate unit or structure,
that is:
(A) not licensed by the department under IC 31-27; or
(B) located outside Indiana.
(c) As used in this chapter, "services" includes education,
provision of necessary clothing and supplies, medical and dental
care, counseling and remediation, or any other services or
programs included in a dispositional decree or case plan ordered
or approved by the juvenile court for the benefit of a delinquent
child under IC 31-37.
SOURCE: IC 31-40-1-2; (08)CC100108.665. -->
SECTION 665. IC 31-40-1-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 2. (a)
Except as
otherwise provided in this section and subject to:
(1) this chapter; and
(2) any other provisions of IC 31-34, IC 31-37, or other
applicable law relating to the particular program, activity, or
service for which payment is made by or through the
department;
the
county department shall pay
from the county family and children's
fund the cost of
(1) any
child services
ordered by the juvenile court
provided by or through the department for any child or the child's
parent, guardian, or custodian.
other than secure detention; and
(2) (b) The department shall pay the cost of returning a child
under IC 31-37-23.
(b) The county fiscal body shall provide sufficient money to meet
the court's requirements.
(c) Except as provided under section 2.5 of this chapter, the
department is not responsible for payment of any costs of secure
detention.
(d) The department is not responsible for payment of any costs
or expenses for child services for a child if:
(1) the juvenile court has not entered the required findings
and conclusions in accordance with IC 31-34-5-3,
IC 31-34-20-1, IC 31-37-6-6, IC 31-37-19-1, or IC 31-37-19-6
(whichever is applicable); and
(2) the department has determined that the child otherwise
meets the eligibility requirements for assistance under Title
IV-E of the federal Social Security Act (42 U.S.C. 670 et seq.).
(e) In all cases under this title, if the juvenile court orders
services, programs, or placements that:
(1) are not eligible for federal assistance under either Title
IV-B of the federal Social Security Act (42 U.S.C. 620 et seq.)
or Title IV-E of the federal Social Security Act (42 U.S.C. 670
et seq.); and
(2) have not been recommended or approved by the
department;
the department is not responsible for payment of the costs of those
services, programs, or placements.
(f) The department is not responsible for payment of any costs
or expenses for housing or services provided to or for the benefit
of a child placed by a juvenile court in a home or facility located
outside Indiana, if the placement does not comply with the
conditions stated in IC 31-34-20-1(b) or IC 31-37-19-3(b).
(g) The department is not responsible for payment of any costs
or expenses of child services for a delinquent child under a
dispositional decree entered under IC 31-37-19, if the probation
officer who prepared the predispositional report did not submit to
the department the information relating to determination of
eligibility of the child for assistance under Title IV-E of the Social
Security Act (42 U.S.C. 670 et seq.), as required by
IC 31-37-17-1(a)(3).
(h) If:
(1) the department is not responsible for payment of costs or
expenses of services, programs, or placements ordered by a
court for a child or the child's parent, guardian, or custodian,
as provided in this section; and
(2) another source of payment for those costs or expenses is
not specified in this section or other applicable law;
the county in which the child in need of services case or
delinquency case was filed is responsible for payment of those costs
and expenses.
SOURCE: IC 31-40-1-2.5; (08)CC100108.666. -->
SECTION 666. IC 31-40-1-2.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 2.5. (a) This section applies
to a child who is:
(1) adjudicated a child in need of services under IC 31-34;
(2) a party in a pending child in need of services proceeding
under the jurisdiction of a juvenile court;
(3) receiving services for which payment has been made by
the department under a case plan and a dispositional decree
in the child in need of services proceeding; and
(4) placed in a secure detention facility by order of a juvenile
court, based on a determination by the juvenile court that the
child committed, or that probable cause exists to believe that
the child committed, a delinquent act described in
IC 31-37-1-2 at a time after adjudication in the child in need
of services case.
(b) The department may, by agreement with the probation
office of the juvenile court in which the delinquency case is
pending, pay the cost of specified services for a child described in
subsection (a), during the time the child is placed in a secure
detention facility.
(c) An agreement under this section must specify:
(1) the particular services that will be paid by the department
during the time the child is placed in a secure detention
facility;
(2) the term of the agreement;
(3) any procedure or limitations relating to amendment or
extension of the agreement; and
(4) any other provision that the parties consider necessary or
appropriate.
(d) The child's case plan in a child in need of services case, as
prepared and approved by the department under IC 31-34-15,
shall be attached to and made a part of the agreement.
(e) An agreement under this section:
(1) shall be signed by:
(A) the director of the department; and
(B) the judge of the juvenile court that ordered or
approved placement of the child in the secure detention
facility; and
(2) may not be considered to be a contract for purposes of
IC 4-13-2.
SOURCE: IC 31-40-1-3; (08)CC100108.667. -->
SECTION 667. IC 31-40-1-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 3. (a) A parent or
guardian of the estate of:
(1) a child adjudicated a delinquent child or a child in need of
services; or
(2) a participant in a program of informal adjustment
approved by a juvenile court under IC 31-34-8 or IC 31-37-9;
is financially responsible as provided in this chapter (or
IC 31-6-4-18(e) before its repeal) for any services ordered by the court.
provided by or through the department.
(b) Each parent of a child alleged to be a child in need of services
or alleged to be a delinquent child person described in subsection (a)
shall, before a dispositional hearing under subsection (c) concerning
payment or reimbursement of costs, furnish the court and the
department with an accurately completed and current child support
obligation worksheet on the same form that is prescribed by the Indiana
supreme court for child support orders.
(c) At:
(1) a detention hearing;
(2) a hearing that is held after the payment of costs by a county
the department under section 2 of this chapter (or
IC 31-6-4-18(b) before its repeal);
(3) the dispositional hearing; or
(4) any other hearing to consider modification of a dispositional
decree;
the juvenile court shall order the child's parents or the guardian of the
child's estate to pay for, or reimburse the county department for the
cost of services provided to the child or the parent or guardian unless
the court finds makes a specific finding that the parent or guardian is
unable to pay or that justice would not be served by ordering payment
from the parent or guardian.
SOURCE: IC 31-40-1-4; (08)CC100108.668. -->
SECTION 668. IC 31-40-1-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 4. The parent or
guardian of the estate of any child returned to Indiana under the
interstate compact on juveniles under IC 31-37-23 shall reimburse the
county department for all costs involved in returning the child that the
court orders the parent or guardian to pay under section 3 of this
chapter (or IC 31-6-4-18(e) before its repeal) whether or not the child
has been adjudicated a delinquent child or a child in need of services.
SOURCE: IC 31-40-1-5; (08)CC100108.669. -->
SECTION 669. IC 31-40-1-5, AS AMENDED BY P.L.145-2006,
SECTION 362, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 5. (a) This section applies
whenever the court
orders or approves removal of a child from the
home of a child's parent or guardian and
placement of the department
places the child in a child caring institution, (as defined in
IC 31-9-2-16.7), a foster family home, (as defined in IC 31-9-2-46.9),
a group home, or the home of a relative of the child that is not a foster
family home.
(b) If an existing support order is in effect, the juvenile court shall
order the support payments to be assigned to the county office
department for the duration of the placement out of the home of the
child's parent or guardian. The juvenile court shall notify the court that:
(1) entered the existing support order; or
(2) had jurisdiction, immediately before the placement, to modify
or enforce the existing support order;
of the assignment and assumption of jurisdiction by the juvenile court
under this section.
(c) If an existing support order is not in effect, the court shall do the
following:
(1) Include in the order for removal or out-of-home placement of
the child an assignment to the county office, department or
confirmation of an assignment that occurs or is required under
applicable federal law, of any rights to support, including support
for the cost of any medical care payable by the state under
IC 12-15, from any parent or guardian who has a legal obligation
to support the child.
(2) Order support paid to the county office department by each
of the child's parents or the guardians of the child's estate to be
based on child support guidelines adopted by the Indiana supreme
court and for the duration of the placement of the child out of the
home of the child's parent or guardian, unless:
(A) the court finds that entry of an order based on the child
support guidelines would be unjust or inappropriate
considering the best interests of the child and other necessary
obligations of the child's family; or
(B) the county office department 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. department.
(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 31-25-3, IC 31-25-4, and 42 U.S.C. 654. The
county office department 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
department under subsection (b); or
(B) had jurisdiction, immediately before the placement, to
modify or enforce the existing support order;
of the termination of jurisdiction of the juvenile court with respect
to the support order;
(2) terminate a support order entered under subsection (c) that
requires payment of support by a custodial parent or guardian of
the child, with respect to support obligations that accrue after
termination of the placement; or
(3) continue in effect, subject to modification or enforcement by
a court having jurisdiction over the obligor, a support order
entered under subsection (c) that requires payment of support by
a noncustodial parent or guardian of the estate of the child.
(g) The court may at or after a hearing described in section 3 of this
chapter order the child's parent or the guardian of the child's estate to
reimburse the county office department for all or any portion of the
expenses for services provided to or for the benefit of the child that are
paid from the county family and children's fund by the department
during the placement of the child out of the home of the parent or
guardian, in addition to amounts reimbursed through payments in
accordance with a support order assigned or entered as provided in this
section, subject to applicable federal law.
SOURCE: IC 31-40-1-6; (08)CC100108.670. -->
SECTION 670. IC 31-40-1-6, AS AMENDED BY P.L.145-2006,
SECTION 363, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 6. (a) The department
with the
approval of the county fiscal body, may contract with any of the
following, on terms and conditions with respect to compensation and
payment or reimbursement of expenses as the department may
determine, for the enforcement and collection of any parental
reimbursement obligation established by order entered by the court
under section 3 or 5(g) of this chapter:
(1) The prosecuting attorney of the county
that paid the cost of the
services ordered by the court, as provided in section 2 of this
chapter. in which the juvenile court that ordered or approved
the services is located or in which the obligor resides.
(2) An attorney
for the department on behalf of the county office
that paid the cost of services ordered by the court, licensed to
practice law in Indiana, if the attorney is not an employee of the
county office or the department.
(3) An attorney licensed to practice law in Indiana.
(b) A contract entered into under this section is subject to approval
under IC 4-13-2-14.1.
(c) Any fee payable to a prosecuting attorney under a contract under
subsection (a)(1) shall be deposited in the county general fund and
credited to a separate account identified as the prosecuting attorney's
child services collections account. The prosecuting attorney may
expend funds credited to the prosecuting attorney's child services
collections account, without appropriation, only for the purpose of
supporting and enhancing the functions of the prosecuting attorney in
enforcement and collection of parental obligations to reimburse the
county family and children's fund. department.
SOURCE: IC 31-40-1-7; (08)CC100108.671. -->
SECTION 671. IC 31-40-1-7, AS AMENDED BY P.L.145-2006,
SECTION 364, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 7. (a) Amounts received as
payment of support or reimbursement of the cost of services paid as
provided in this chapter shall be distributed in the following manner:
(1) If any part of the cost of services was paid from federal funds
under Title IV Part E of the Social Security Act (42 U.S.C. 671 et
seq.), the amounts received shall first be applied as provided in 42
U.S.C. 657 and 45 CFR 302.52.
(2) All amounts remaining after the distributions required by
subdivision (1) shall be deposited in the family and children's
state general fund. (established by IC 12-19-7-3) of the county
that paid the cost of the services.
(b) Any money deposited in a county family and children's fund
under this section shall be reported to the department. in the form and
manner prescribed by the department, and shall be applied to the child
services budget compiled and adopted by the county director for the
next state fiscal year, in accordance with IC 12-19-7-6.
SOURCE: IC 31-40-4-1; (08)CC100108.672. -->
SECTION 672. IC 31-40-4-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 1. If the parent or
guardian of the estate:
(1) defaults in reimbursing the county or department, as
ordered by the juvenile court; or
(2) fails to pay a fee authorized by this article;
the juvenile court may find the parent or guardian in contempt and
enter judgment for the amount due.
SOURCE: IC 32-21-2-13; (08)CC100108.673. -->
SECTION 673. IC 32-21-2-13, AS AMENDED BY P.L.219-2007,
SECTION 100, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 13. (a) Except as provided in
subsection (c), if the auditor of the county or the township assessor (if
any) under IC 6-1.1-5-9 and IC 6-1.1-5-9.1 determines it necessary, an
instrument transferring fee simple title to less than the whole of a tract
that will result in the division of the tract into at least two (2) parcels
for property tax purposes may not be recorded unless the auditor or
township assessor is furnished a drawing or other reliable evidence of
the following:
(1) The number of acres in each new tax parcel being created.
(2) The existence or absence of improvements on each new tax
parcel being created.
(3) The location within the original tract of each new tax parcel
being created.
(b) Any instrument that is accepted for recording and placed of
record that bears the endorsement required by IC 36-2-11-14 is
presumed to comply with this section.
(c) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 32-28-3-1; (08)CC100108.674. -->
SECTION 674. IC 32-28-3-1, AS AMENDED BY P.L.219-2007,
SECTION 101, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1.
(a) A contractor, a subcontractor,
a mechanic, a lessor leasing construction and other equipment and
tools, whether or not an operator is also provided by the lessor, a
journeyman, a laborer, or any other person performing labor or
furnishing materials or machinery, including the leasing of equipment
or tools, for:
(1) the erection, alteration, repair, or removal of:
(A) a house, mill, manufactory, or other building; or
(B) a bridge, reservoir, system of waterworks, or other
structure;
(2) the construction, alteration, repair, or removal of a walk or
sidewalk located on the land or bordering the land, a stile, a well,
a drain, a drainage ditch, a sewer, or a cistern; or
(3) any other earth moving operation;
may have a lien as set forth in this section.
(b) A person described in subsection (a) may have a lien separately
or jointly:
(1) upon the house, mill, manufactory, or other building, bridge,
reservoir, system of waterworks, or other structure, sidewalk,
walk, stile, well, drain, drainage ditch, sewer, cistern, or earth:
(A) that the person erected, altered, repaired, moved, or
removed; or
(B) for which the person furnished materials or machinery of
any description; and
(2) on the interest of the owner of the lot or parcel of land:
(A) on which the structure or improvement stands; or
(B) with which the structure or improvement is connected;
to the extent of the value of any labor done or the material furnished,
or both, including any use of the leased equipment and tools.
(c) All claims for wages of mechanics and laborers employed in or
about a shop, mill, wareroom, storeroom, manufactory or structure,
bridge, reservoir, system of waterworks or other structure, sidewalk,
walk, stile, well, drain, drainage ditch, cistern, or any other earth
moving operation shall be a lien on all the:
(1) machinery;
(2) tools;
(3) stock;
(4) material; or
(5) finished or unfinished work;
located in or about the shop, mill, wareroom, storeroom, manufactory
or other building, bridge, reservoir, system of waterworks, or other
structure, sidewalk, walk, stile, well, drain, drainage ditch, sewer,
cistern, or earth used in a business.
(d) If the person, firm, limited liability company, or corporation
described in subsection (a) or (c) is in failing circumstances, the claims
described in this section shall be preferred debts whether a claim or
notice of lien has been filed.
(e) Subject to subsection (f), a contract:
(1) for the construction, alteration, or repair of a Class 2 structure
(as defined in IC 22-12-1-5);
(2) for the construction, alteration, or repair of an improvement on
the same real estate auxiliary to a Class 2 structure (as defined in
IC 22-12-1-5);
(3) for the construction, alteration, or repair of property that is:
(A) owned, operated, managed, or controlled by a:
(i) public utility (as defined in IC 8-1-2-1);
(ii) municipally owned utility (as defined in IC 8-1-2-1);
(iii) joint agency (as defined in IC 8-1-2.2-2);
(iv) rural electric membership corporation formed under
IC 8-1-13-4;
(v) rural telephone cooperative corporation formed under
IC 8-1-17; or
(vi) not-for-profit utility (as defined in IC 8-1-2-125);
regulated under IC 8; and
(B) intended to be used and useful for the production,
transmission, delivery, or furnishing of heat, light, water,
telecommunications services, or power to the public; or
(4) to prepare property for Class 2 residential construction;
may include a provision or stipulation in the contract of the owner and
principal contractor that a lien may not attach to the real estate,
building, structure or any other improvement of the owner.
(f) A contract containing a provision or stipulation described in
subsection (e) must meet the requirements of this subsection to be valid
against subcontractors, mechanics, journeymen, laborers, or persons
performing labor upon or furnishing materials or machinery for the
property or improvement of the owner. The contract must:
(1) be in writing;
(2) contain specific reference by legal description of the real
estate to be improved;
(3) be acknowledged as provided in the case of deeds; and
(4) be filed and recorded in the recorder's office of the county in
which the real estate, building, structure, or other improvement is
situated not more than five (5) days after the date of execution of
the contract.
A contract containing a provision or stipulation described in subsection
(e) does not affect a lien for labor, material, or machinery supplied
before the filing of the contract with the recorder.
(g) Upon the filing of a contract under subsection (f), the recorder
shall:
(1) record the contract at length in the order of the time it was
received in books provided by the recorder for that purpose;
(2) index the contract in the name of the:
(A) contractor; and
(B) owner;
in books kept for that purpose; and
(3) collect a fee for recording the contract as is provided for the
recording of deeds and mortgages.
(h) A person, firm, partnership, limited liability company, or
corporation that sells or furnishes on credit any material, labor, or
machinery for the alteration or repair of an owner occupied single or
double family dwelling or the appurtenances or additions to the
dwelling to:
(1) a contractor, subcontractor, mechanic; or
(2) anyone other than the occupying owner or the owner's legal
representative;
must furnish to the occupying owner of the parcel of land where the
material, labor, or machinery is delivered a written notice of the
delivery or work and of the existence of lien rights not later than thirty
(30) days after the date of first delivery or labor performed. The
furnishing of the notice is a condition precedent to the right of
acquiring a lien upon the lot or parcel of land or the improvement on
the lot or parcel of land.
(i) A person, firm, partnership, limited liability company, or
corporation that sells or furnishes on credit material, labor, or
machinery for the original construction of a single or double family
dwelling for the intended occupancy of the owner upon whose real
estate the construction takes place to a contractor, subcontractor,
mechanic, or anyone other than the owner or the owner's legal
representatives must:
(1) furnish the owner of the real estate:
(A) as named in the latest entry in the transfer books described
in IC 6-1.1-5-4 of the county auditor; or
(B) if IC 6-1.1-5-9 applies, as named in the transfer books of
the township assessor
(if any) or the county assessor;
with a written notice of the delivery or labor and the existence of
lien rights not later than sixty (60) days after the date of the first
delivery or labor performed; and
(2) file a copy of the written notice in the recorder's office of the
county not later than sixty (60) days after the date of the first
delivery or labor performed.
The furnishing and filing of the notice is a condition precedent to the
right of acquiring a lien upon the real estate or upon the improvement
constructed on the real estate.
(j) A lien for material or labor in original construction does not
attach to real estate purchased by an innocent purchaser for value
without notice of a single or double family dwelling for occupancy by
the purchaser unless notice of intention to hold the lien is recorded
under section 3 of this chapter before recording the deed by which the
purchaser takes title.
SOURCE: IC 32-28-3-3; (08)CC100108.675. -->
SECTION 675. IC 32-28-3-3, AS AMENDED BY P.L.219-2007,
SECTION 102, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. (a) Except as provided in
subsection (b), a person who wishes to acquire a lien upon property,
whether the claim is due or not, must file in duplicate a sworn
statement and notice of the person's intention to hold a lien upon the
property for the amount of the claim:
(1) in the recorder's office of the county; and
(2) not later than ninety (90) days after performing labor or
furnishing materials or machinery described in section 1 of this
chapter.
The statement and notice of intention to hold a lien may be verified and
filed on behalf of a client by an attorney registered with the clerk of the
supreme court as an attorney in good standing under the requirements
of the supreme court.
(b) This subsection applies to a person that performs labor or
furnishes materials or machinery described in section 1 of this chapter
related to a Class 2 structure (as defined in IC 22-12-1-5) or an
improvement on the same real estate auxiliary to a Class 2 structure (as
defined in IC 22-12-1-5). A person who wishes to acquire a lien upon
property, whether the claim is due or not, must file in duplicate a sworn
statement and notice of the person's intention to hold a lien upon the
property for the amount of the claim:
(1) in the recorder's office of the county; and
(2) not later than sixty (60) days after performing labor or
furnishing materials or machinery described in section 1 of this
chapter.
The statement and notice of intention to hold a lien may be verified and
filed on behalf of a client by an attorney registered with the clerk of the
supreme court as an attorney in good standing under the requirements
of the supreme court.
(c) A statement and notice of intention to hold a lien filed under this
section must specifically set forth:
(1) the amount claimed;
(2) the name and address of the claimant;
(3) the owner's:
(A) name; and
(B) latest address as shown on the property tax records of the
county; and
(4) the:
(A) legal description; and
(B) street and number, if any;
of the lot or land on which the house, mill, manufactory or other
buildings, bridge, reservoir, system of waterworks, or other
structure may stand or be connected with or to which it may be
removed.
The name of the owner and legal description of the lot or land will be
sufficient if they are substantially as set forth in the latest entry in the
transfer books described in IC 6-1.1-5-4 of the county auditor or, if
IC 6-1.1-5-9 applies, the transfer books of the township assessor (if
any) or the county assessor at the time of filing of the notice of
intention to hold a lien.
(d) The recorder shall:
(1) mail, first class, one (1) of the duplicates of the statement and
notice of intention to hold a lien to the owner named in the
statement and notice not later than three (3) business days after
recordation;
(2) post records as to the date of the mailing; and
(3) collect a fee of two dollars ($2) from the lien claimant for each
statement and notice that is mailed.
The statement and notice shall be addressed to the latest address of the
owner as specifically set out in the sworn statement and notice of the
person intending to hold a lien upon the property.
SOURCE: IC 33-37-8-5; (08)CC100108.676. -->
SECTION 676. IC 33-37-8-5, AS AMENDED BY P.L.60-2006,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 5. (a) A county user fee fund is established
in each county to finance various program services. The county fund is
administered by the county auditor.
(b) The county fund consists of the following fees collected by a
clerk under this article and by the probation department for the juvenile
court under IC 31-34-8-8 or IC 31-37-9-9:
(1) The pretrial diversion program fee.
(2) The informal adjustment program fee.
(3) The marijuana eradication program fee.
(4) The alcohol and drug services program fee.
(5) The law enforcement continuing education program fee.
(6) The deferral program fee.
(7) The jury fee.
(8) The drug court fee.
(9) The reentry court fee.
(c) All of the jury fee and two dollars ($2) of a deferral program fee
collected under IC 33-37-4-2(e) shall be deposited by the county
auditor in the jury pay fund established under IC 33-37-11.
SOURCE: IC 33-38-9-8; (08)CC100108.677. -->
SECTION 677. IC 33-38-9-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 8. (a) The Indiana
judicial center shall maintain a roster of in-state facilities that have the
expertise to provide child services (as defined in
IC 12-19-7-1)
IC 31-9-2-17.8) in a residential setting to:
(1) children in need of services (as described in IC 31-34-1); or
(2) delinquent children (as described in IC 31-37-1 and
IC 31-37-2).
(b) The roster under subsection (a) must include the information
necessary to allow a court having juvenile jurisdiction to select an
in-state placement of a child instead of placing the child in an
out-of-state facility under IC 31-34 or IC 31-37. The roster must
include at least the following information:
(1) Name, address, and telephone number of each facility.
(2) Owner and contact person for each facility.
(3) Description of the child services that each facility provides
and any limitations that the facility imposes on acceptance of a
child placed by a juvenile court.
(4) Number of children that each facility can serve on a
residential basis.
(5) Number of residential openings at each facility.
(c) The Indiana judicial center shall revise the information in the
roster at least monthly.
(d) The Indiana judicial center shall make the information in the
roster readily available to courts with juvenile jurisdiction.
SOURCE: IC 34-17-2-1; (08)CC100108.678. -->
SECTION 678. IC 34-17-2-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. (a) An information
described in IC 34-17-1-1 may be filed:
(1) by the prosecuting attorney in the circuit court of the proper
county, upon the prosecuting attorney's own relation, whenever
the prosecuting attorney:
(A) determines it to be the prosecuting attorney's duty to do so;
or
(B) is directed by the court or other competent authority; or
(2) by any other person on the person's own relation, whenever
the person claims an interest in the office, franchise, or
corporation that is the subject of the information.
(b) The prosecuting attorney shall file an information in the
circuit court of the county against the county assessor or a
township assessor under IC 34-17-1-1(2) if:
(1) the board of county commissioners adopts an ordinance
under IC 6-1.1-4-31(f); or
(2) the city-county council adopts an ordinance under
IC 6-1.1-4-31(g).
SOURCE: IC 34-30-2-46; (08)CC100108.679. -->
SECTION 679. IC 34-30-2-46 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 46. IC 12-19-2-2
(Concerning members of the state board, officers and other employees
of the state and county departments of public welfare). division of
family resources, including the local offices of the division of family
resources.)
SOURCE: IC 34-30-2-133.6; (08)CC100108.680. -->
SECTION 680. IC 34-30-2-133.6 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 133.6. IC 31-25-2-2.5
(Concerning the officers and other employees of the department of
child services).
SOURCE: IC 35-41-1-3.1; (08)CC100108.681. -->
SECTION 681. IC 35-41-1-3.1 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 3.1. "Apartment complex"
means real property consisting of at least five (5) units that are
regularly used to rent or otherwise furnish residential
accommodations for periods of at least thirty (30) days.
SOURCE: IC 35-41-1-10.5; (08)CC100108.682. -->
SECTION 682. IC 35-41-1-10.5, AS AMENDED BY P.L.26-2006,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 10.5. "Family housing complex" means a
building or series of buildings:
(1) that contains at least twelve (12) dwelling units:
(A) where children are domiciled or are likely to be domiciled;
and
(B) that are owned by a governmental unit or political
subdivision;
(2) that is operated as a hotel or motel (as described in
IC 22-11-18-1);
(3) that is operated as an apartment complex; (as defined in
IC 6-1.1-20.6-1); or
(4) that contains subsidized housing.
SOURCE: IC 35-46-1-9; (08)CC100108.683. -->
SECTION 683. IC 35-46-1-9, AS AMENDED BY P.L.146-2007,
SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9. (a) Except as provided in subsection (b), a
person who, with respect to an adoption, transfers or receives any
property in connection with the waiver of parental rights, the
termination of parental rights, the consent to adoption, or the petition
for adoption commits profiting from an adoption, a Class D felony.
(b) This section does not apply to the transfer or receipt of:
(1) reasonable attorney's fees;
(2) hospital and medical expenses concerning childbirth and
pregnancy incurred by the adopted person's birth mother;
(3) reasonable charges and fees levied by a child placing agency
licensed under IC 31-27 or
by a county office or the department
of child services;
(4) reasonable expenses for psychological counseling relating to
adoption incurred by the adopted person's birth parents;
(5) reasonable costs of housing, utilities, and phone service for the
adopted person's birth mother during the second or third trimester
of pregnancy and not more than six (6) weeks after childbirth;
(6) reasonable costs of maternity clothing for the adopted person's
birth mother;
(7) reasonable travel expenses incurred by the adopted person's
birth mother that relate to the pregnancy or adoption;
(8) any additional itemized necessary living expenses for the
adopted person's birth mother during the second or third trimester
of pregnancy and not more than six (6) weeks after childbirth, not
listed in subdivisions (5) through (7) in an amount not to exceed
one thousand dollars ($1,000); or
(9) other charges and fees approved by the court supervising the
adoption, including reimbursement of not more than actual wages
lost as a result of the inability of the adopted person's birth mother
to work at her regular, existing employment due to a medical
condition, excluding a psychological condition, if:
(A) the attending physician of the adopted person's birth
mother has ordered or recommended that the adopted person's
birth mother discontinue her employment; and
(B) the medical condition and its direct relationship to the
pregnancy of the adopted person's birth mother are
documented by her attending physician.
In determining the amount of reimbursable lost wages, if any, that are
reasonably payable to the adopted person's birth mother under
subdivision (9), the court shall offset against the reimbursable lost
wages any amounts paid to the adopted person's birth mother under
subdivisions (5) and (8) and any unemployment compensation received
by or owed to the adopted person's birth mother.
(c) Except as provided in this subsection, payments made under
subsection (b)(5) through (b)(9) may not exceed three thousand dollars
($3,000) and must be disclosed to the court supervising the adoption.
The amounts paid under subsection (b)(5) through (b)(9) may exceed
three thousand dollars ($3,000) to the extent that a court in Indiana
with jurisdiction over the child who is the subject of the adoption
approves the expenses after determining that:
(1) the expenses are not being offered as an inducement to
proceed with an adoption; and
(2) failure to make the payments may seriously jeopardize the
health of either the child or the mother of the child and the direct
relationship is documented by a licensed social worker or the
attending physician.
(d) The payment limitation under subsection (c) applies to the total
amount paid under subsection (b)(5) through (b)(9) in connection with
an adoption from all prospective adoptive parents, attorneys, and
licensed child placing agencies.
(e) An attorney or licensed child placing agency shall inform a birth
mother of the penalties for committing adoption deception under
section 9.5 of this chapter before the attorney or agency transfers a
payment for adoption related expenses under subsection (b) in relation
to the birth mother.
(f) The limitations in this section apply regardless of the state or
country in which the adoption is finalized.
SOURCE: IC 35-46-1-12; (08)CC100108.684. -->
SECTION 684. IC 35-46-1-12, AS AMENDED BY P.L.145-2006,
SECTION 372, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 12. (a) Except as provided in
subsection (b), a person who recklessly, knowingly, or intentionally
exerts unauthorized use of the personal services or the property of:
(1) an endangered adult; or
(2) a dependent eighteen (18) years of age or older;
for the person's own profit or advantage or for the profit or advantage
of another person commits exploitation of a dependent or an
endangered adult, a Class A misdemeanor.
(b) The offense described in subsection (a) is a Class D felony if:
(1) the fair market value of the personal services or property is
more than ten thousand dollars ($10,000); or
(2) the endangered adult or dependent is at least sixty (60) years
of age.
(c) Except as provided in subsection (d), a person who recklessly,
knowingly, or intentionally deprives an endangered adult or a
dependent of the proceeds of the endangered adult's or the dependent's
benefits under the Social Security Act or other retirement program that
the division of family resources
or county office of family and children
has budgeted for the endangered adult's or dependent's health care
commits financial exploitation of an endangered adult or a dependent,
a Class A misdemeanor.
(d) The offense described in subsection (c) is a Class D felony if:
(1) the amount of the proceeds is more than ten thousand dollars
($10,000); or
(2) the endangered adult or dependent is at least sixty (60) years
of age.
(e) It is not a defense to an offense committed under subsection
(b)(2) or (d)(2) that the accused person reasonably believed that the
endangered adult or dependent was less than sixty (60) years of age at
the time of the offense.
(f) It is a defense to an offense committed under subsection (a), (b),
or (c) if the accused person:
(1) has been granted a durable power of attorney or has been
appointed a legal guardian to manage the affairs of an endangered
adult or a dependent; and
(2) was acting within the scope of the accused person's fiduciary
responsibility.
SOURCE: IC 35-46-1-22; (08)CC100108.685. -->
SECTION 685. IC 35-46-1-22, AS ADDED BY P.L.146-2007,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 22. (a) As used in this section, "adoption
services" means at least one (1) of the following services that is
provided for compensation, an item of value, or reimbursement, either
directly or indirectly, and provided either before or after the services
are rendered:
(1) Arranging for the placement of a child.
(2) Identifying a child for adoption.
(3) Matching adoptive parents with biological parents.
(4) Arranging or facilitating an adoption.
(5) Taking or acknowledging consents or surrenders for
termination of parental rights for adoption purposes.
(6) Performing background studies on:
(A) a child who is going to be adopted; or
(B) adoptive parents.
(7) Making determinations concerning the best interests of a child
and the appropriateness in placing the child for adoption.
(8) Postplacement monitoring of a child before the child is
adopted.
(b) As used in this section, the term "adoption services" does not
include the following:
(1) Legal services provided by an attorney licensed in Indiana.
(2) Adoption related services provided by a governmental entity
or a person appointed to perform an investigation by the court.
(3) General education and training on adoption issues.
(4) Postadoption services, including supportive services to
families to promote the well-being of members of adoptive
families or birth families.
(c) This section does not apply to the following persons:
(1) The department of child services, an agency or person
authorized to act on behalf of the department of child services, or
a similar agency
or county office with similar responsibilities
in another state.
(2) The division of family resources, an agency or person
authorized to act on behalf of the division of family resources, or
a similar agency
or county office with similar responsibilities
in another state.
(3) A county office of family and children in Indiana or a similar
county office in another state.
(4) (3) A child placing agency licensed under the laws of Indiana
or another state.
(5) (4) An attorney licensed to practice law in Indiana or another
state.
(6) (5) A prospective biological parent or adoptive parent acting
on the individual's own behalf.
(d) A person who knowingly or intentionally provides, engages in,
or facilitates adoption services to a birth parent or prospective adoptive
parent who resides in Indiana commits unauthorized adoption
facilitation, a Class A misdemeanor.
SOURCE: IC 36-1-8-14.2; (08)CC100108.686. -->
SECTION 686. IC 36-1-8-14.2, AS AMENDED BY P.L.219-2007,
SECTION 105, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 14.2.
(a) As used in this section, the
following terms have the meanings set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Exemption.
(3) Owner.
(4) Person.
(5) Property taxation.
(6) Real property.
(7) Township assessor.
(b) As used in this section, "PILOTS" means payments in lieu of
taxes.
(c) As used in this section, "property owner" means the owner of
real property described in IC 6-1.1-10-16.7.
(d) Subject to the approval of a property owner, the governing body
of a political subdivision may adopt an ordinance to require the
property owner to pay PILOTS at times set forth in the ordinance with
respect to real property that is subject to an exemption under
IC 6-1.1-10-16.7, if the improvements that qualify the real property for
an exemption were begun or acquired after December 31, 2001. The
ordinance remains in full force and effect until repealed or modified by
the governing body, subject to the approval of the property owner.
(e) The PILOTS must be calculated so that the PILOTS are in an
amount equal to the amount of property taxes that would have been
levied by the governing body for the political subdivision upon the real
property described in subsection (d) if the property were not subject to
an exemption from property taxation.
(f) PILOTS shall be imposed as are property taxes and shall be
based on the assessed value of the real property described in subsection
(d). Except as provided in subsection (j), the township
assessors
assessor, or the county assessor if there is no township assessor for
the township, shall assess the real property described in subsection (d)
as though the property were not subject to an exemption.
(g) PILOTS collected under this section shall be deposited in the
unit's affordable housing fund established under IC 5-20-5-15.5 and
used for any purpose for which the affordable housing fund may be
used.
(h) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as taxes for purposes of all
procedural and substantive provisions of law.
(i) This section does not apply to a county that contains a
consolidated city or to a political subdivision of the county.
(j) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-2-5-5; (08)CC100108.687. -->
SECTION 687. IC 36-2-5-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. (a) Before the
Thursday after the first Monday in August of each year, each county
officer and township assessor (if any) shall prepare an itemized
estimate of the amount of money required for his the officer's or
assessor's office for the next calendar year. Each budget estimate
under this section must include:
(1) the compensation of the officer;
(2) the expense of employing deputies;
(3) the expense of office supplies, itemized by the quantity and
probable cost of each kind of supplies;
(4) the expense of litigation for the office; and
(5) other expenses of the office, specifically itemized;
that are payable out of the county treasury.
(b) If all or part of the expenses of a county office may be paid out
of the county treasury, but only under an order of the county executive
to that effect, the expenses of the office shall be included in the
officer's budget estimate and may not be included in the county
executive's budget estimate.
SOURCE: IC 36-2-6-4.5; (08)CC100108.688. -->
SECTION 688. IC 36-2-6-4.5, AS AMENDED BY P.L.145-2006,
SECTION 373, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 4.5. (a) A county executive
may adopt an ordinance allowing money to be disbursed for lawful
county purposes under this section.
(b) Notwithstanding IC 5-11-10, with the prior written approval of
the board having jurisdiction over the allowance of claims, the county
auditor may make claim payments in advance of board allowance for
the following kinds of expenses if the county executive has adopted an
ordinance under subsection (a):
(1) Property or services purchased or leased from the United
States government, its agencies, or its political subdivisions.
(2) License or permit fees.
(3) Insurance premiums.
(4) Utility payments or utility connection charges.
(5) General grant programs where advance funding is not
prohibited and the contracting party posts sufficient security to
cover the amount advanced.
(6) Grants of state funds authorized by statute.
(7) Maintenance or service agreements.
(8) Leases or rental agreements.
(9) Bond or coupon payments.
(10) Payroll.
(11) State or federal taxes.
(12) Expenses that must be paid because of emergency
circumstances.
(13) Expenses described in an ordinance.
(14) Expenses incurred under a procurement contract under
IC 31-25-2-17.
(c) Each payment of expenses under this section must be supported
by a fully itemized invoice or bill and certification by the county
auditor.
(d) The county executive or the county board having jurisdiction
over the allowance of the claim shall review and allow the claim at its
next regular or special meeting following the preapproved payment of
the expense.
(e) A payment of expenses under this section must be published in
the manner provided under section 3 of this chapter.
SOURCE: IC 36-2-6-8; (08)CC100108.689. -->
SECTION 689. IC 36-2-6-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 8. (a) The county
executive or a court may not make an allowance to a county officer for:
(1) services rendered in a criminal action;
(2) services rendered in a civil action; or
(3) extra services rendered in his the county officer's capacity as
a county officer.
(b) The county executive may make an allowance to the clerk of the
circuit court, county auditor, county treasurer, county sheriff, township
assessor (if any), or county assessor, or to any of those officers'
employees, only if:
(1) the allowance is specifically required by law; or
(2) the county executive finds, on the record, that the allowance
is necessary in the public interest.
(c) A member of the county executive who recklessly violates
subsection (b) commits a Class C misdemeanor and forfeits his the
member's office.
SOURCE: IC 36-2-6-22; (08)CC100108.690. -->
SECTION 690. IC 36-2-6-22, AS AMENDED BY P.L.219-2007,
SECTION 107, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 22. (a) As used in this section, the
following terms have the meanings set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Exemption.
(3) Owner.
(4) Person.
(5) Property taxation.
(6) Real property.
(7) Township assessor.
(b) As used in this section, "PILOTS" means payments in lieu of
taxes.
(c) As used in this section, "property owner" means the owner of
real property described in IC 6-1.1-10-16.7 that is not located in a
county containing a consolidated city.
(d) Subject to the approval of a property owner, the fiscal body of
a county may adopt an ordinance to require the property owner to pay
PILOTS at times set forth in the ordinance with respect to real property
that is subject to an exemption under IC 6-1.1-10-16.7. The ordinance
remains in full force and effect until repealed or modified by the
legislative body, subject to the approval of the property owner.
(e) The PILOTS must be calculated so that the PILOTS are in an
amount equal to the amount of property taxes that would have been
levied upon the real property described in subsection (d) if the property
were not subject to an exemption from property taxation.
(f) PILOTS shall be imposed in the same manner as property taxes
and shall be based on the assessed value of the real property described
in subsection (d). Except as provided in subsection (i), the township
assessors assessor, or the county assessor if there is no township
assessor for the township, shall assess the real property described in
subsection (d) as though the property were not subject to an exemption.
(g) PILOTS collected under this section shall be distributed in the
same manner as if they were property taxes being distributed to taxing
units in the county.
(h) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as taxes for purposes of all
procedural and substantive provisions of law.
(i) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-2-7-13; (08)CC100108.691. -->
SECTION 691. IC 36-2-7-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 13. The county fiscal
body may grant to the county assessor, in addition to the compensation
fixed under IC 36-2-5, a per diem for each day that the assessor is
engaged in general reassessment activities. including service on the
county land valuation commission. This section applies regardless of
whether professional assessing services are provided under a contract
to one (1) or more townships in the county.
SOURCE: IC 36-2-15-3; (08)CC100108.692. -->
SECTION 692. IC 36-2-15-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) Subject to
subsection (b), the assessor shall keep his the assessor's office in a
building provided at the county seat by the county executive. He The
assessor shall keep his the office open for business during regular
business hours on every day of the year except Sundays and legal
holidays. However, he the assessor may close his the office on days
specified by the county executive according to custom and practice of
the county.
(b) After June 30, 2008, the county assessor may establish one
(1) or more satellite offices in the county.
SOURCE: IC 36-2-15-5; (08)CC100108.693. -->
SECTION 693. IC 36-2-15-5, AS AMENDED BY HEA1137-2008
SECTION 261, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 5. (a) The county assessor shall
perform the functions assigned by statute to the county assessor,
including the following:
(1) Countywide equalization.
(2) Selection and maintenance of a countywide computer system.
(3) Certification of gross assessments to the county auditor.
(4) Discovery of omitted property.
(5) In:
(A) a
county township in which the transfer of duties
of the
elected township assessor is required by subsection
(e); (c);
or
(B) a township in which the duties relating to the
assessment of tangible property are not required to be
performed by a township assessor elected under IC 36-6-5;
performance of the assessment duties prescribed by IC 6-1.1.
(b) The county assessor shall perform the functions of an assessing
official under IC 36-6-5-2 in a township with a township
assessor-trustee if the township assessor-trustee:
(1) fails to make a report that is required by law;
(2) fails to deliver a property tax record to the appropriate officer
or board;
(3) fails to deliver an assessment to the county assessor; or
(4) fails to perform any other assessing duty as required by statute
or rule of the department of local government finance;
within the time period prescribed by statute or rule of the department
or within a later time that is necessitated by reason of another official
failing to perform the official's functions in a timely manner.
(c) A township with a township trustee-assessor may, with the
consent of the township board, enter into an agreement with:
(1) the county assessor; or
(2) another township assessor in the county;
to perform any of the functions of an assessing official. A township
trustee-assessor may not contract for the performance of any function
for a period of time that extends beyond the completion of the township
trustee-assessor's term of office.
(d) (b) A transfer of duties between assessors under subsection (e)
does not affect:
(1) any assessment, assessment appeal, or other official action
made by an assessor before the transfer; or
(2) any pending action against, or the rights of any party that may
possess a legal claim against, an assessor that is not described in
subdivision (1).
Any assessment, assessment appeal, or other official action of an
assessor made by the assessor within the scope of the assessor's official
duties before the transfer is considered as having been made by the
assessor to whom the duties are transferred.
(e) (c) If:
(1) for a particular general election after June 30, 2008, the person
elected to the office of township assessor or the office of township
trustee-assessor has not attained the certification of a level two
assessor-appraiser; or
(2) for a particular general election after January 1, 2012, the
person elected to the office of township assessor has not
attained the certification of a level three assessor-appraiser;
as provided in IC 3-8-1-23.6 before the date the term of office begins,
the assessment duties prescribed by IC 6-1.1 that would otherwise be
performed in the township by the township assessor or township
trustee-assessor are transferred to the county assessor on that date. If
assessment duties in a township are transferred to the county assessor
under this subsection, those assessment duties are transferred back to
the township assessor or township trustee-assessor (as appropriate) if
at a later election a person who has attained the required level of
certification of a level two assessor-appraiser as provided in
IC 3-8-1-23.6 referred to in subdivision (1) or (2) is elected to the
office of township assessor. or the office of township trustee-assessor.
(f) (d) If assessment duties in a township are transferred to the
county assessor under subsection (e): (c),
(1) the office of elected township assessor remains vacant for the
period during which the assessment duties prescribed by IC 6-1.1
are transferred to the county assessor. and
(2) the office of township trustee remains in place for the purpose
of carrying out all functions of the office other than assessment
duties prescribed by IC 6-1.1.
(e) A referendum shall be held under sections 7.4 through 11 of
this chapter in each township in which the number of parcels of
real property on January 1, 2008, is at least fifteen thousand
(15,000) to determine whether to transfer to the county assessor the
assessment duties prescribed by IC 6-1.1 that would otherwise be
performed by the elected township assessor of the township.
SOURCE: IC 36-2-15-7.4; (08)CC100108.694. -->
SECTION 694. IC 36-2-15-7.4 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 7.4. (a) Assessment duties are
transferred to the county assessor as described in section 5(e) of
this chapter only if a majority of the individuals in the township
who vote in a referendum that is conducted in accordance with this
section and sections 8 through 11 of this chapter approves the
transfer.
(b) The question to be submitted to the voters in the referendum
must read as follows:
"Should the assessing duties of the elected township assessor
in the township be transferred to the county assessor?".
SOURCE: IC 36-2-15-8; (08)CC100108.695. -->
SECTION 695. IC 36-2-15-8 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 8. (a) The county legislative body
shall act under IC 3-10-9-3 to certify the question to be voted on at
the referendum under this chapter to the county election board.
(b) Each county clerk shall, upon receiving the question certified
by the county legislative body under subsection (a), call a meeting
of the county election board to make arrangements for the
referendum.
(c) The referendum shall be held in the general election in 2008.
(d) The referendum shall be held under the direction of the
county election board, which shall take all steps necessary to carry
out the referendum.
(e) Not less than ten (10) days before the date on which the
referendum is to be held, the county election board shall cause
notice of the question that is to be voted upon at the referendum to
be published in accordance with IC 5-3-1.
SOURCE: IC 36-2-15-9; (08)CC100108.696. -->
SECTION 696. IC 36-2-15-9 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 9. Each county election board
shall cause:
(1) the question certified to the circuit court clerk by the
county legislative body to be placed on the ballot in the form
prescribed by IC 3-10-9-4; and
(2) an adequate supply of ballots and voting equipment to be
delivered to the precinct election board of each precinct in
which the referendum under this chapter is to be held.
SOURCE: IC 36-2-15-10; (08)CC100108.697. -->
SECTION 697. IC 36-2-15-10 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 10. The individuals entitled to
vote in a referendum under this chapter are all the registered
voters resident in the township in which the referendum is held.
SOURCE: IC 36-2-15-11; (08)CC100108.698. -->
SECTION 698. IC 36-2-15-11 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 11. (a) Each precinct election
board shall count the affirmative votes and the negative votes cast
in the referendum under this chapter and shall certify those two (2)
totals to the county election board of the county. The circuit court
clerk of the county shall, immediately after the votes cast in the
referendum have been counted, certify the results of the
referendum to the county legislative body. Upon receiving the
certification of all the votes cast in the referendum, the county
legislative body shall promptly notify the department of local
government finance of the result of the referendum. If a majority
of the individuals who voted in the referendum voted "yes" on the
referendum question:
(1) the county legislative body shall promptly notify:
(A) the county assessor;
(B) the elected township assessor in the township; and
(C) each candidate in an election described in subsection
(b);
of the results of the referendum; and
(2) with respect to a particular elected township assessor in
the county, the assessment duties prescribed by IC 6-1.1 are
transferred to the county assessor on January 1, 2009.
(b) If:
(1) an election is held in the general election in 2008 of an
elected township assessor; and
(2) a majority of the individuals who voted in the referendum
held under this chapter voted "yes" on the referendum
question;
the results of the election of the elected township assessor are
nullified.
SOURCE: IC 36-2-16-8; (08)CC100108.699. -->
SECTION 699. IC 36-2-16-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 8. (a) The county
assessor may appoint the number of full-time or part-time deputies and
employees authorized by the county fiscal body.
(b) After June 30, 2009, an employee of the county assessor who
performs real property assessing duties must have attained the
level of certification under IC 6-1.1-35.5 that the county assessor
is required to attain under IC 3-8-1-23.
SOURCE: IC 36-2-19-7; (08)CC100108.700. -->
SECTION 700. IC 36-2-19-7, AS AMENDED BY P.L.219-2007,
SECTION 110, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 7. (a) Except as provided in
subsection (b), in a
township county in which IC 6-1.1-5-9 or
IC 6-1.1-5-9.1 applies, the county surveyor shall file a duplicate copy
of any plat described in section 4 of this chapter with the township
assessor (if any).
(b) If the duties of the township assessor have been transferred to
the county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-3-2-10; (08)CC100108.701. -->
SECTION 701. IC 36-3-2-10, AS AMENDED BY P.L.219-2007,
SECTION 111, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 10.
(a) The general assembly finds
the following:
(1) That the tax base of the consolidated city and the county have
been significantly eroded through the ownership of tangible
property by separate municipal corporations and other public
entities that operate as private enterprises yet are exempt or whose
property is exempt from property taxation.
(2) That to restore this tax base and provide a proper allocation of
the cost of providing governmental services the legislative body
of the consolidated city and county should be authorized to collect
payments in lieu of taxes from these public entities.
(3) That the appropriate maximum payments in lieu of taxes
would be the amount of the property taxes that would be paid if
the tangible property were not subject to an exemption.
(b) As used in this section, the following terms have the meanings
set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Exemption.
(3) Owner.
(4) Person.
(5) Personal property.
(6) Property taxation.
(7) Tangible property.
(8) Township assessor.
(c) As used in this section, "PILOTS" means payments in lieu of
taxes.
(d) As used in this section, "public entity" means any of the
following government entities in the county:
(1) An airport authority operating under IC 8-22-3.
(2) A capital improvement board of managers under IC 36-10-9.
(3) A building authority operating under IC 36-9-13.
(4) A wastewater treatment facility.
(e) The legislative body of the consolidated city may adopt an
ordinance to require a public entity to pay PILOTS at times set forth in
the ordinance with respect to:
(1) tangible property of which the public entity is the owner or the
lessee and that is subject to an exemption;
(2) tangible property of which the owner is a person other than a
public entity and that is subject to an exemption under IC 8-22-3;
or
(3) both.
The ordinance remains in full force and effect until repealed or
modified by the legislative body.
(f) The PILOTS must be calculated so that the PILOTS may be in
any amount that does not exceed the amount of property taxes that
would have been levied by the legislative body for the consolidated city
and county upon the tangible property described in subsection (e) if the
property were not subject to an exemption from property taxation.
(g) PILOTS shall be imposed as are property taxes and shall be
based on the assessed value of the tangible property described in
subsection (e). Except as provided in subsection (l), the township
assessors assessor, or the county assessor if there is no township
assessor for the township, shall assess the tangible property described
in subsection (e) as though the property were not subject to an
exemption. The public entity shall report the value of personal property
in a manner consistent with IC 6-1.1-3.
(h) Notwithstanding any law to the contrary, a public entity is
authorized to pay PILOTS imposed under this section from any legally
available source of revenues. The public entity may consider these
payments to be operating expenses for all purposes.
(i) PILOTS shall be deposited in the consolidated county fund and
used for any purpose for which the consolidated county fund may be
used.
(j) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as taxes for purposes of all
procedural and substantive provisions of law.
(k) PILOTS imposed on a wastewater treatment facility may be paid
only from the cash earnings of the facility remaining after provisions
have been made to pay for current obligations, including:
(1) operating and maintenance expenses;
(2) payment of principal and interest on any bonded indebtedness;
(3) depreciation or replacement fund expenses;
(4) bond and interest sinking fund expenses; and
(5) any other priority fund requirements required by law or by any
bond ordinance, resolution, indenture, contract, or similar
instrument binding on the facility.
(l) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-3-2-11; (08)CC100108.702. -->
SECTION 702. IC 36-3-2-11, AS AMENDED BY P.L.219-2007,
SECTION 112, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 11. (a) As used in this section, the
following terms have the meanings set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Exemption.
(3) Owner.
(4) Person.
(5) Property taxation.
(6) Real property.
(7) Township assessor.
(b) As used in this section, "PILOTS" means payments in lieu of
taxes.
(c) As used in this section, "property owner" means the owner of
real property described in IC 6-1.1-10-16.7 that is located in a county
with a consolidated city.
(d) Subject to the approval of a property owner, the legislative body
of the consolidated city may adopt an ordinance to require the property
owner to pay PILOTS at times set forth in the ordinance with respect
to real property that is subject to an exemption under IC 6-1.1-10-16.7.
The ordinance remains in full force and effect until repealed or
modified by the legislative body, subject to the approval of the property
owner.
(e) The PILOTS must be calculated so that the PILOTS are in an
amount that is:
(1) agreed upon by the property owner and the legislative body of
the consolidated city;
(2) a percentage of the property taxes that would have been levied
by the legislative body for the consolidated city and the county
upon the real property described in subsection (d) if the property
were not subject to an exemption from property taxation; and
(3) not more than the amount of property taxes that would have
been levied by the legislative body for the consolidated city and
county upon the real property described in subsection (d) if the
property were not subject to an exemption from property taxation.
(f) PILOTS shall be imposed as are property taxes and shall be
based on the assessed value of the real property described in subsection
(d). Except as provided in subsection (i), the township assessors
assessor, or the county assessor if there is no township assessor for
the township, shall assess the real property described in subsection (d)
as though the property were not subject to an exemption.
(g) PILOTS collected under this section shall be deposited in the
housing trust fund established under IC 36-7-15.1-35.5 and used for
any purpose for which the housing trust fund may be used.
(h) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as taxes for purposes of all
procedural and substantive provisions of law.
(i) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-3-5-8; (08)CC100108.703. -->
SECTION 703. IC 36-3-5-8, AS AMENDED BY P.L.219-2007,
SECTION 113, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 8. (a) This section applies whenever
a special taxing district of the consolidated city has the power to issue
bonds, notes, or warrants.
(b) Before any bonds, notes, or warrants of a special taxing district
may be issued, the issue must be approved by resolution of the
legislative body of the consolidated city.
(c) Any bonds of a special taxing district must be issued in the
manner prescribed by statute for that district, and the board of the
department having jurisdiction over the district shall:
(1) hold all required hearings;
(2) adopt all necessary resolutions; and
(3) appropriate the proceeds of the bonds;
in that manner. However, the legislative body shall levy each year the
special tax required to pay the principal of and interest on the bonds
and any bank paying charges.
(d) Notwithstanding any other statute, bonds of a special taxing
district may:
(1) be dated;
(2) be issued in any denomination;
(3) except as otherwise provided by IC 5-1-14-10, mature at any
time or times not exceeding fifty (50) years after their date; and
(4) be payable at any bank or banks;
as determined by the board. The interest rate or rates that the bonds will
bear must be determined by bidding, notwithstanding IC 5-1-11-3.
(e) Bonds of a special taxing district are subject to the provisions of
IC 5-1 and IC 6-1.1-20 relating to the following:
(1) The filing of a petition requesting the issuance of bonds and
giving notice of the petition.
(2) The giving of notice of a hearing on the appropriation of the
proceeds of bonds.
(3) The right of taxpayers to appear and be heard on the proposed
appropriation.
(4) The approval of the appropriation by the department of local
government finance.
(5) The right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds and in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a).
(6) The sale of bonds at public sale.
(7) The maximum term or repayment period provided by
IC 5-1-14-10.
SOURCE: IC 36-3-6-4; (08)CC100108.704. -->
SECTION 704. IC 36-3-6-4, AS AMENDED BY P.L.227-2005,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 4. (a) Before the Wednesday after the first
Monday in July each year, the consolidated city and county shall
prepare budget estimates for the ensuing budget year under this section.
(b) The following officers shall prepare for their respective
departments, offices, agencies, or courts an estimate of the amount of
money required for the ensuing budget year, stating in detail each
category and item of expenditure they anticipate:
(1) The director of each department of the consolidated city.
(2) Each township assessor
(if any), elected county officer, or
head of a county agency.
(3) The county clerk, for each court
of which he is the clerk
serves.
(c) In addition to the estimates required by subsection (b), the
county clerk shall prepare an estimate of the amount of money that is,
under law, taxable against the county for the expenses of cases tried in
other counties on changes of venue.
(d) Each officer listed in subsection (b)(2) or (b)(3) shall append a
certificate to each estimate the officer prepares stating that in the
officer's opinion the amount fixed in each item will be required for the
purpose indicated. The certificate must be verified by the oath of the
officer.
(e) An estimate for a court or division of a court is subject to
modification and approval by the judge of the court or division.
(f) All of the estimates prepared by city officers and county officers
shall be submitted to the controller.
(g) The controller shall also prepare an itemized estimate of city and
county expenditures for other purposes above the money proposed to
be used by the city departments and county officers and agencies.
SOURCE: IC 36-3-6-9; (08)CC100108.705. -->
SECTION 705. IC 36-3-6-9, AS AMENDED BY P.L.1-2006,
SECTION 561, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 9. (a) The city-county legislative
body shall review the proposed operating and maintenance budgets and
tax levies and adopt final operating and maintenance budgets and tax
levies for each of the following entities in the county:
(1) An airport authority operating under IC 8-22-3.
(2) A public library operating under IC 36-12.
(3) A capital improvement board of managers operating under
IC 36-10.
(4) A public transportation corporation operating under IC 36-9-4.
(5) A health and hospital corporation established under
IC 16-22-8.
(6) Any other taxing unit ( as defined in IC 6-1.1-1-21) that is
located in the county and has a governing body that is not
comprised of a majority of officials who are elected to serve
on the governing body.
Except as provided in subsection (c), the city-county legislative body
may reduce or modify but not increase a proposed operating and
maintenance budget or tax levy under this section.
(b) The board of each entity listed in subsection (a) shall, after
adoption of its proposed budget and tax levies, submit them, along with
detailed accounts, to the city clerk before the first day of September of
each year.
(c) The city-county legislative body
may shall review the issuance
of bonds of an entity listed in subsection (a).
but Approval of the
city-county legislative body is
not required for the issuance of bonds.
The city-county legislative body may not reduce or modify a budget or
tax levy of an entity listed in subsection (a) in a manner that would:
(1) limit or restrict the rights vested in the entity to fulfill the
terms of any agreement made with the holders of the entity's
bonds; or
(2) in any way impair the rights or remedies of the holders of the
entity's bonds.
(d) If the assessed valuation of a taxing unit is entirely contained
within an excluded city or town (as described in IC 36-3-1-7) that is
located in a county having a consolidated city, the governing body of
the taxing unit shall submit its proposed operating and maintenance
budget and tax levies to the city or town fiscal body for approval.
(e) The city-county legislative body may review and modify the
operating and maintenance budgets and the tax levies of a health and
hospital corporation operating under IC 16-22-8. If the total of all
proposed property tax levies for the health and hospital corporation for
the ensuing calendar year is more than five percent (5%) greater than
the total of all property tax levies for the health and hospital
corporation for the current calendar year, the city-county legislative
body shall review the proposed budget and the tax levies of the health
and hospital corporation and shall adopt the final budget and tax levies
for the health and hospital corporation. Except as provided in
subsection (c), the city-county legislative body may reduce or modify
but not increase the health and hospital corporation's proposed
operating and maintenance budget or tax levy under this section. The
board of the health and hospital corporation shall, after adoption of its
proposed budget and tax levies, submit them, along with detailed
accounts, to the city clerk before the first day of September of each
year.
SOURCE: IC 36-3-7-5; (08)CC100108.706. -->
SECTION 706. IC 36-3-7-5, AS AMENDED BY P.L.219-2007,
SECTION 114, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 5. (a) Liens for taxes levied
by the consolidated city are perfected when evidenced on the tax
duplicate in the office of the treasurer of the county.
(b) Liens created when the city enters upon property to make
improvements to bring it into compliance with a city ordinance, and
liens created upon failure to pay charges assessed by the city for
services shall be certified to the auditor, after the adoption of a
resolution confirming the incurred expense by the appropriate city
department, board, or other agency. In addition, the resolution must
state the name of the owner as it appears on the township assessor's or
county 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.
SOURCE: IC 36-5-1-3; (08)CC100108.707. -->
SECTION 707. IC 36-5-1-3, AS AMENDED BY P.L.219-2007,
SECTION 115, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. (a) A petition for incorporation
must be accompanied by the following items, to be supplied at the
expense of the petitioners:
(1) A survey, certified by a surveyor registered under IC 25-21.5,
showing the boundaries of and quantity of land contained in the
territory sought to be incorporated.
(2) An enumeration of the territory's residents and landowners and
their mailing addresses, completed not more than thirty (30) days
before the time of filing of the petition and verified by the persons
supplying it.
(3) Except as provided in subsection (b), A statement of the
assessed valuation of all real property within the territory,
certified by the assessors township assessor of the townships
township in which the territory is located, or the county assessor
if there is no township assessor for the township.
(4) A statement of the services to be provided to the residents of
the proposed town and the approximate times at which they are to
be established.
(5) A statement of the estimated cost of the services to be
provided and the proposed tax rate for the town.
(6) The name to be given to the proposed town.
(b) If the duties of the township assessor have been transferred to
the county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-5-2-11; (08)CC100108.708. -->
SECTION 708. IC 36-5-2-11, AS AMENDED BY P.L.219-2007,
SECTION 116, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 11. (a) The legislative body may
issue bonds for the purpose of procuring money to be used in the
exercise of the powers of the town and for the payment of town debts.
However, a town may not issue bonds to procure money to pay current
expenses.
(b) Bonds issued under this section are payable in the amounts and
at the times determined by the legislative body.
(c) Bonds issued under this section are subject to the provisions of
IC 5-1 and IC 6-1.1-20 relating to
the following:
(1) The filing of a petition requesting the issuance of bonds and
giving notice of the petition.
(2) The giving of notice of a hearing on the appropriation of the
proceeds of bonds.
(3) The right of taxpayers to appear and be heard on the proposed
appropriation.
(4) The approval of the appropriation by the department of local
government finance.
(5) The right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds
and in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a).
(6) The sale of bonds at public sale for not less than their par
value.
(d) The legislative body may, by ordinance, make loans of money
for not more than five (5) years and issue notes for the purpose of
refunding those loans. The loans may be made only for the purpose of
procuring money to be used in the exercise of the powers of the town,
and the total amount of outstanding loans under this subsection may not
exceed five percent (5%) of the town's total tax levy in the current year
(excluding amounts levied to pay debt service and lease rentals). Loans
under this subsection shall be made as follows:
(1) The ordinance authorizing the loans must pledge to their
payment a sufficient amount of tax revenues over the ensuing five
(5) years to provide for refunding the loans.
(2) The loans must be evidenced by notes of the town in terms
designating the nature of the consideration, the time and place
payable, and the revenues out of which they will be payable.
(3) The interest accruing on the notes to the date of maturity may
be added to and included in their face value or be made payable
periodically, as provided in the ordinance.
Notes issued under this subsection are not bonded indebtedness for
purposes of IC 6-1.1-18.5.
SOURCE: IC 36-6-4-3; (08)CC100108.709. -->
SECTION 709. IC 36-6-4-3, AS AMENDED BY P.L.1-2006,
SECTION 562, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. The executive shall do the
following:
(1) Keep a written record of official proceedings.
(2) Manage all township property interests.
(3) Keep township records open for public inspection.
(4) Attend all meetings of the township legislative body.
(5) Receive and pay out township funds.
(6) Examine and settle all accounts and demands chargeable
against the township.
(7) Administer township assistance under IC 12-20 and
IC 12-30-4.
(8) Perform the duties of fence viewer under IC 32-26.
(9) Act as township assessor when required by IC 36-6-5.
(10) (9) Provide and maintain cemeteries under IC 23-14.
(11) (10) Provide fire protection under IC 36-8, except in a
township that:
(A) is located in a county having a consolidated city; and
(B) consolidated the township's fire department under
IC 36-3-1-6.1.
(12) (11) File an annual personnel report under IC 5-11-13.
(13) (12) Provide and maintain township parks and community
centers under IC 36-10.
(14) (13) Destroy detrimental plants, noxious weeds, and rank
vegetation under IC 15-3-4.
(15) (14) Provide insulin to the poor under IC 12-20-16.
(16) (15) Perform other duties prescribed by statute.
SOURCE: IC 36-6-5-1; (08)CC100108.710. -->
SECTION 710. IC 36-6-5-1, AS AMENDED BY HEA 1137-2008,
SECTION 262, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1. (a) Except as provided in
subsection (f), Subject to subsection (g), before 2009, a township
assessor shall be elected under IC 3-10-2-13 by the voters of each
township:
(1) having:
(1) (A) a population of more than eight thousand (8,000); or
(2) (B) an elected township assessor or the authority to elect a
township assessor before January 1, 1979; and
(2) in which the number of parcels of real property on
January 1, 2008, is at least fifteen thousand (15,000).
(b) Except as provided in subsection (f), Subject to subsection (g),
before 2009, a township assessor shall be elected under IC 3-10-2-14
in each township:
(1) having a population of more than five thousand (5,000) but
not more than eight thousand (8,000), if the legislative body of the
township:
(1) (A) by resolution, declares that the office of township
assessor is necessary; and
(2) (B) the resolution is filed with the county election board
not later than the first date that a declaration of candidacy may
be filed under IC 3-8-2; and
(2) in which the number of parcels of real property on
January 1, 2008, is at least fifteen thousand (15,000)
(c) Except as provided in subsection (f), Subject to subsection (g),
a township government that is created by merger under IC 36-6-1.5
shall elect only one (1) township assessor under this section.
(d) Subject to subsection (g), after 2008 a township assessor
shall be elected under IC 3-10-2-13 only by the voters of each
township in which:
(1) the number of parcels of real property on January 1, 2008,
is at least fifteen thousand (15,000); and
(2) the transfer to the county assessor of the assessment duties
prescribed by IC 6-1.1 is disapproved in the referendum
under IC 36-2-15.
(d) (e) The township assessor must reside within the township as
provided in Article 6, Section 6 of the Constitution of the State of
Indiana. The assessor forfeits office if the assessor ceases to be a
resident of the township.
(e) (f) The term of office of a township assessor is four (4) years,
beginning January 1 after election and continuing until a successor is
elected and qualified. However, the term of office of a township
assessor elected at a general election in which no other township
officer is elected ends on December 31 after the next election in which
any other township officer is elected.
(f) (g) A person who runs for the office of township assessor in an
election after June 30, 2008, is subject to IC 3-8-1-23.6.
(h) After June 30, 2008, the county assessor shall perform the
assessment duties prescribed by IC 6-1.1 in a township in which the
number of parcels of real property on January 1, 2008, is less than
fifteen thousand (15,000).
SOURCE: IC 36-6-5-3; (08)CC100108.711. -->
SECTION 711. IC 36-6-5-3, AS AMENDED BY P.L.219-2007,
SECTION 119, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 3. (a) Except as provided in
subsection (b), the assessor shall perform the duties prescribed by
statute, including assessment duties prescribed by IC 6-1.1.
(b) Subsection (a) does not apply if the duties of the township
assessor have been transferred to the county assessor as described in
IC 6-1.1-1-24 or IC 36-2-15.
SOURCE: IC 36-6-5-4; (08)CC100108.712. -->
SECTION 712. IC 36-6-5-4 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]: Sec. 4. After June 30, 2009, an employee of a township
assessor who performs real property assessing duties must have
attained the level of certification under IC 6-1.1-35.5 that the
township assessor is required to attain under IC 3-8-1-23.6.
SOURCE: IC 36-6-6-10; (08)CC100108.713. -->
SECTION 713. IC 36-6-6-10, AS AMENDED BY P.L.169-2006,
SECTION 56, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 10. (a) This section does not apply to the
appropriation of money to pay a deputy
or an employee
or a technical
adviser that assists of a township assessor with assessment duties or to
an elected township assessor.
(b) The township legislative body shall fix the:
(1) salaries;
(2) wages;
(3) rates of hourly pay; and
(4) remuneration other than statutory allowances;
of all officers and employees of the township.
(c) Subject to subsection (d), the township legislative body may
reduce the salary of an elected or appointed official. However, except
as provided in subsection
(i), (h), the official is entitled to a salary that
is not less than the salary fixed for the first year of the term of office
that immediately preceded the current term of office.
(d) Except as provided in
subsections (e) and (i), subsection (h), the
township legislative body may not alter the salaries of elected or
appointed officers during the fiscal year for which they are fixed, but
it may add or eliminate any other position and change the salary of any
other employee, if the necessary funds and appropriations are available.
(e) In a township that does not elect a township assessor under
IC 36-6-5-1, the township legislative body may appropriate available
township funds to supplement the salaries of elected or appointed
officers to compensate them for performing assessing duties. However,
in any calendar year no officer or employee may receive a salary and
additional salary supplements which exceed the salary fixed for that
officer or employee under subsection (b).
(f) (e) If a change in the mileage allowance paid to state officers and
employees is established by July 1 of any year, that change shall be
included in the compensation fixed for the township executive and
assessor under this section, to take effect January 1 of the next year.
However, the township legislative body may by ordinance provide for
the change in the sum per mile to take effect before January 1 of the
next year.
(g) (f) The township legislative body may not reduce the salary of
the township executive without the consent of the township executive
during the term of office of the township executive as set forth in
IC 36-6-4-2.
(h) (g) This subsection applies when a township executive dies or
resigns from office. The person filling the vacancy of the township
executive shall receive at least the same salary the previous township
executive received for the remainder of the unexpired term of office of
the township executive (as set forth in IC 36-6-4-2), unless the person
consents to a reduction in salary.
(i) (h) In a year in which there is not an election of members to the
township legislative body, the township legislative body may by
unanimous vote reduce the salaries of the members of the township
legislative body by any amount.
SOURCE: IC 36-6-6-13.5; (08)CC100108.714. -->
SECTION 714. IC 36-6-6-13.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 13.5. (a) A special meeting
may be held by the legislative body if the executive, the chairman
of the legislative body, or a majority of the members of the
legislative body issue a written notice of the meeting to each
member of the legislative body. The notice must state the time,
place, and purpose of the meeting.
(b) The legislative body may consider any matter at a special
meeting. However, the only matters that may be acted on at the
special meeting are the matters set forth in the notice.
SOURCE: IC 36-6-6-14; (08)CC100108.715. -->
SECTION 715. IC 36-6-6-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 14. (a)
A special
meeting may be held by the legislative body if the executive, the
chairman of the legislative body, or a majority of the members of the
legislative body issue a written notice of the meeting to each member
of the legislative body. The notice must state the time, place, and
purpose of the meeting.
(b) At
the any special meeting, if two (2) or more members give
their consent, the legislative body may determine whether there is
an
a need for fire and emergency services or other emergency requiring
the expenditure of money not included in the township's budget
estimates and levy.
(b) Subject to section 14.5 of this chapter, if the legislative body
finds that
such an a need for fire and emergency services or other
emergency exists, it may issue a special order, entered and signed on
the record, authorizing the executive to borrow a specified amount of
money sufficient to meet the emergency.
(c) Notwithstanding IC 36-8-13-4(a), the legislative body may
authorize the executive to borrow a specified sum from a township
fund other than the township firefighting fund if the legislative body
finds that the emergency
requiring the expenditure of money is related
to paying the operating expenses of a township fire department or a
volunteer fire department. At its next annual session, the legislative
body shall cover the debt created by making a levy to the credit of the
fund for which the amount was borrowed under this subsection.
(d) In determining whether a fire and emergency services need
exists requiring the expenditure of money not included in the
township's budget estimates and levy, the legislative body and any
reviewing authority considering the approval of the additional
borrowing shall consider the following factors:
(1) The current and projected certified and noncertified
public safety payroll needs of the township.
(2) The current and projected need for fire and emergency
services within the jurisdiction served by the township.
(3) Any applicable national standards or recommendations
for the provision of fire protection and emergency services.
(4) Current and projected growth in the number of residents
and other citizens served by the township, emergency service
runs, certified and noncertified personnel, and other
appropriate measures of public safety needs in the
jurisdiction served by the township.
(5) Salary comparisons for certified and noncertified public
safety personnel in the township and other surrounding or
comparable jurisdictions.
(6) Prior annual expenditures for fire and emergency services,
including all amounts budgeted under this chapter.
(7) Current and projected growth in the assessed value of
property requiring protection in the jurisdiction served by the
township.
(8) Other factors directly related to the provision of public
safety within the jurisdiction served by the township.
(e) In the event the township received additional funds under
this chapter in the immediately preceding budget year for an
approved expenditure, any reviewing authority shall take into
consideration the use of the funds in the immediately preceding
budget year and the continued need for funding the services and
operations to be funded with the proceeds of the loan.
SOURCE: IC 36-6-6-15; (08)CC100108.716. -->
SECTION 716. IC 36-6-6-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 15. (a) If the
legislative body finds that an emergency requires the borrowing of
money to meet the township's current expenses, it may take out
temporary loans in an amount not more than fifty eighty percent (50%)
(80%) of the total anticipated revenue for the remainder of the year in
which the loans are taken out.
(b) The legislative body must authorize the temporary loans by a
resolution:
(1) stating the nature of the consideration for the loans;
(2) stating the time the loans are payable;
(3) stating the place the loans are payable;
(4) stating a rate of interest;
(5) stating the anticipated revenues on which the loans are based
and out of which they are payable; and
(6) appropriating a sufficient amount of the anticipated revenues
on which the loans are based and out of which they are payable
for the payment of the loans.
(c) The loans must be evidenced by time warrants of the township
stating:
(1) the nature of the consideration;
(2) the time payable;
(3) the place payable; and
(4) the anticipated revenues on which they are based and out of
which they are payable.
SOURCE: IC 36-6-8-5; (08)CC100108.717. -->
SECTION 717. IC 36-6-8-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. (a) When performing
the real property reassessment duties prescribed by IC 6-1.1-4, a
township assessor may receive per diem compensation, in addition to
salary, at a rate fixed by the county fiscal body, for each day that
he the
assessor is engaged in reassessment activities.
including service on the
county land valuation commission.
(b) Subsection (a) applies regardless of whether professional
assessing services are provided to a township under contract.
SOURCE: IC 36-7-4-207; (08)CC100108.718. -->
SECTION 718. IC 36-7-4-207 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 207. (a) ADVISORY.
In a city having a park board and a city civil engineer, the city plan
commission consists of nine (9) members, as follows:
(1) One (1) member appointed by the city legislative body from
its membership.
(2) One (1) member appointed by the park board from its
membership.
(3) One (1) member or designated representative appointed by the
city works board.
(4) The city civil engineer or a qualified assistant appointed by the
city civil engineer.
(5) Five (5) citizen members, of whom no more than three (3)
may be of the same political party, appointed by the city
executive.
(b) ADVISORY. If a city lacks either a park board or a city civil
engineer, or both, subsection (a) does not apply. In such a city or in any
town, the municipal plan commission consists of seven (7) members,
as follows:
(1) The municipal legislative body shall appoint three (3) persons,
who must be elected or appointed municipal officials or
employees in the municipal government, as members.
(2) The municipal executive shall appoint four (4) citizen
members, of whom no more than two (2) may be of the same
political party.
(c) AREA. To provide equitable representation of rural and urban
populations, representation on the area plan commission is determined
as follows:
(1) Seven (7) representatives from each city having a population
of more than one hundred five thousand (105,000).
(2) Six (6) representatives from each city having a population of
not less than seventy thousand (70,000) nor more than one
hundred five thousand (105,000).
(3) Five (5) representatives from each city having a population of
not less than thirty-five thousand (35,000) but less than seventy
thousand (70,000).
(4) Four (4) representatives from each city having a population of
not less than twenty thousand (20,000) but less than thirty-five
thousand (35,000).
(5) Three (3) representatives from each city having a population
of not less than ten thousand (10,000) but less than twenty
thousand (20,000).
(6) Two (2) representatives from each city having a population of
less than ten thousand (10,000).
(7) One (1) representative from each town having a population of
more than two thousand one hundred (2,100), and one (1)
representative from each town having a population of two
thousand one hundred (2,100) or less that had a representative
before January 1, 1979.
(8) Such representatives from towns having a population of not
more than two thousand one hundred (2,100) as are provided for
in section 210 of this chapter.
(9) Six (6) county representatives if the total number of municipal
representatives in the county is an odd number, or five (5) county
representatives if the total number of municipal representatives is
an even number.
(d) METRO. The metropolitan development commission consists
of nine (9) citizen members, as follows:
(1) Four (4) members, of whom no more than two (2) may be of
the same political party, appointed by the executive of the
consolidated city.
(2) Three (3) members, of whom no more than two (2) may be of
the same political party, appointed by the legislative body of the
consolidated city.
(3) Two (2) members, who must be of different political parties,
appointed by the board of commissioners of the county.
(e) METRO. The legislative body of the consolidated city shall
appoint an individual to serve as a nonvoting adviser to the
metropolitan development commission when the commission is
acting as the redevelopment commission of the consolidated city
under IC 36-7-15.1. If the duties of the metropolitan development
commission under IC 36-7-15.1 are transferred to another entity
under IC 36-3-4-23, the individual appointed under this subsection
shall serve as a nonvoting adviser to that entity. A nonvoting
adviser appointed under this subsection:
(1) must also be a member of the school board of a school
corporation that includes all or part of the territory of the
consolidated city;
(2) is not considered a member of the metropolitan
development commission for purposes of IC 36-7-15.1 but is
entitled to attend and participate in the proceedings of all
meetings of the metropolitan development commission (or any
successor entity designated under IC 36-3-4-23) when it is
acting as a redevelopment commission under IC 36-7-15.1;
(3) is not entitled to a salary, per diem, or reimbursement of
expenses;
(4) serves for a term of two (2) years and until a successor is
appointed; and
(5) serves at the pleasure of the legislative body of the
consolidated city.
SOURCE: IC 36-7-11.2-58; (08)CC100108.719. -->
SECTION 719. IC 36-7-11.2-58, AS AMENDED BY P.L.219-2007,
SECTION 122, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 58. (a) A person who has filed a
petition under section 56 or 57 of this chapter shall, not later than ten
(10) days after the filing, serve notice upon all interested parties. The
notice must state the following:
(1) The full name and address of the following:
(A) The petitioner.
(B) Each attorney acting for and on behalf of the petitioner.
(2) The street address of the Meridian Street and bordering
property for which the petition was filed.
(3) The name of the owner of the property.
(4) The full name and address of, and the type of business, if any,
conducted by:
(A) each person who at the time of the filing is a party to; and
(B) each person who is a disclosed or an undisclosed principal
for whom the party was acting as agent in entering into;
a contract of sale, lease, option to purchase or lease, agreement to
build or develop, or other written agreement of any kind or nature
concerning the subject property or the present or future
ownership, use, occupancy, possession, or development of the
subject property.
(5) A description of the contract of sale, lease, option to purchase
or lease, agreement to build or develop, or other written
agreement sufficient to disclose the full nature of the interest of
the party or of the party's principal in the subject property or in
the present or future ownership, use, occupancy, possession, or
development of the subject property.
(6) A description of the proposed use for which the rezoning or
zoning variance is sought, sufficiently detailed to appraise the
notice recipient of the true character, nature, extent, and physical
properties of the proposed use.
(7) The date of the filing of the petition.
(8) The date, time, and place of the next regular meeting of the
commission if a petition is for approval of a zoning variance. If a
petition is filed with the development commission, the notice does
not have to specify the date of a hearing before the commission or
the development commission. However, the person filing the
petition shall give ten (10) days notice of the date, time, and place
of a hearing before the commission on the petition after the
referral of the petition to the commission by the development
commission.
(b) For purposes of giving notice to the interested parties who are
owners, the records in the bound volumes of the recent real estate tax
assessment records as the records appear in:
(1) the offices of the township assessors (if any); or
(2) the office of the county assessor;
as of the date of filing are considered determinative of the persons who
are owners.
SOURCE: IC 36-7-11.3-6; (08)CC100108.720. -->
SECTION 720. IC 36-7-11.3-6, AS AMENDED BY P.L.219-2007,
SECTION 123, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 6. As used in this chapter, "notice"
means written notice:
(1) served personally upon the person, official, or office entitled
to the notice; or
(2) served upon the person, official, or office by placing the notice
in the United States mail, first class postage prepaid, properly
addressed to the person, official, or office. Notice is considered
served if mailed in the manner prescribed by this subdivision
properly addressed to the following:
(A) The governor, both to the address of the governor's official
residence and to the governor's executive office in
Indianapolis.
(B) The Indiana department of transportation, to the
commissioner.
(C) The department of natural resources, both to the director
of the department and to the director of the department's
division of historic preservation and archeology.
(D) The municipal plan commission.
(E) An occupant, to:
(i) the person by name; or
(ii) if the name is unknown, the "Occupant" at the address of
the primary or secondary property occupied by the person.
(F) An owner, to the person by the name shown to be the name
of the owner, and at the person's address, as appears in the
records in the bound volumes of the most recent real estate tax
assessment records as the records appear in:
(i) the offices of the township assessors (if any); or
(ii) the office of the county assessor.
(G) The society, to the organization at the latest address as
shown in the records of the commission.
SOURCE: IC 36-7-11.3-52; (08)CC100108.721. -->
SECTION 721. IC 36-7-11.3-52, AS AMENDED BY P.L.219-2007,
SECTION 124, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 52. (a) A person who has filed a
petition under section 50 or 51 of this chapter shall, not later than ten
(10) days after the filing, serve notice upon all interested parties. The
notice must state the following:
(1) The full name and address of the following:
(A) The petitioner.
(B) Each attorney acting for and on behalf of the petitioner.
(2) The street address of the primary and secondary property for
which the petition was filed.
(3) The name of the owner of the property.
(4) The full name and address of and the type of business, if any,
conducted by:
(A) each person who at the time of the filing is a party to; and
(B) each person who is a disclosed or an undisclosed principal
for whom the party was acting as agent in entering into;
a contract of sale, lease, option to purchase or lease, agreement to
build or develop, or other written agreement of any kind or nature
concerning the subject property or the present or future
ownership, use, occupancy, possession, or development of the
subject property.
(5) A description of the contract of sale, lease, option to purchase
or lease, agreement to build or develop, or other written
agreement sufficient to disclose the full nature of the interest of
the party or of the party's principal in the subject property or in
the present or future ownership, use, occupancy, possession, or
development of the subject property.
(6) A description of the proposed use for which the rezoning or
zoning variance is sought, sufficiently detailed to appraise the
notice recipient of the true character, nature, extent, and physical
properties of the proposed use.
(7) The date of the filing of the petition.
(8) The date, time, and place of the next regular meeting of the
commission if a petition is for approval of a zoning variance. If a
petition is filed with the development commission, the notice does
not have to specify the date of a hearing before the commission or
the development commission. However, the person filing the
petition shall give ten (10) days notice of the date, time, and place
of a hearing before the commission on the petition after the
referral of the petition to the commission by the development
commission.
(b) For purposes of giving notice to the interested parties who are
owners, the records in the bound volumes of the recent real estate tax
assessment records as the records appear in:
(1) the offices of the township assessors (if any); or
(2) the office of the county assessor;
as of the date of filing are considered determinative of the persons who
are owners.
SOURCE: IC 36-7-12-27; (08)CC100108.722. -->
SECTION 722. IC 36-7-12-27 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 27. (a) Bonds issued by
a unit under section 25 of this chapter may be issued as serial bonds,
term bonds, or a combination of both types. The ordinance of the fiscal
body authorizing bonds, notes, or warrants, or the financing agreement
or the trust indenture approved by the ordinance, must provide:
(1) the manner of their execution, either by the manual or
facsimile signatures of the executive of the unit and the clerk of
the fiscal body;
(2) their date;
(3) their term or terms, which may not exceed forty (40) years,
except as otherwise provided by subsection (e);
(4) their maximum interest rate if fixed rates are used or the
manner in which the interest rate will be determined if variable or
adjustable rates are used;
(5) their denominations;
(6) their form, either coupon or registered;
(7) their registration privileges;
(8) the medium of their payment;
(9) the place or places of their payment;
(10) the terms of their redemption; and
(11) any other provisions not inconsistent with this chapter.
(b) Bonds, notes, or warrants issued under section 25 of this chapter
may be sold at public or private sale for the price or prices, in the
manner, and at the time or times determined by the unit. The unit may
advance all expenses, premiums, and commissions that it considers
necessary or advantageous in connection with their issuance.
(c) The bonds, notes, or warrants and their authorization, issuance,
sale, and delivery are not subject to any general statute concerning
bonds, notes, or warrants of units.
(d) An action to contest the validity of bonds, notes, or warrants
issued under section 25 of this chapter may not be commenced more
than thirty (30) days after the adoption of the ordinance approving them
under section 25 of this chapter.
(e) This subsection applies only to bonds, notes, or warrants
issued under this chapter after June 30, 2008, that are wholly or
partially payable from tax increment revenues derived from
property taxes. The maximum term or repayment period for the
bonds, notes, or warrants may not exceed:
(1) twenty-five (25) years, unless the bonds, notes, or warrants
were:
(A) issued or entered into before July 1, 2008;
(B) issued or entered into after June 30, 2008, but
authorized by a resolution adopted before July 1, 2008; or
(C) issued or entered into after June 30, 2008, in order to
fulfill the terms of agreements or pledges entered into
before July 1, 2008, with the holders of the bonds, notes,
warrants, or other contractual obligations by or with
developers, lenders, or units, or otherwise prevent an
impairment of the rights or remedies of the holders of the
bonds, notes, warrants, or other contractual obligations; or
(2) thirty (30) years, if the bonds, notes, or warrants were
issued after June 30, 2008, to finance:
(A) an integrated coal gasification powerplant (as defined
by IC 6-3.1-29-6);
(B) a part of an integrated coal gasification powerplant (as
defined by IC 6-3.1-29-6); or
(C) property used in the operation or maintenance of an
integrated coal gasification powerplant (as defined by
IC 6-3.1-29-6);
that received a certificate of public convenience and necessity
from the Indiana utility regulatory commission under
IC 8-1-8.5 et seq. before July 1, 2008.
(f) The general assembly makes the following findings of fact
with respect to an integrated coal gasification powerplant (as
defined in IC 6-3.1-29-6) that received a certificate of public
convenience and necessity from the Indiana utility regulatory
commission under IC 8-1-8.5 et seq. before July 1, 2008:
(1) The health, safety, general welfare, and economic and
energy security of the people of the state of Indiana require as
a public purpose of the state the promotion of clean energy,
including clean coal, technologies in Indiana.
(2) These technologies include the integrated coal gasification
powerplant contemplated by this chapter, IC 6-1.1-20-1.1, and
IC 36-7-14.
(3) Investment in the integrated coal gasification powerplant
contemplated by this chapter, IC 6-1.1-20-1.1, and IC 36-7-14
will result in substantial financial and other benefits to the
state and its political subdivisions and the people of Indiana,
including increased employment, tax revenue, and use of
Indiana coal.
(4) It is in the best interest of the state and its citizens to
promote and preserve financial and other incentives for the
integrated coal gasification powerplant.
SOURCE: IC 36-7-14-6.1; (08)CC100108.723. -->
SECTION 723. IC 36-7-14-6.1, AS AMENDED BY P.L.190-2005,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 6.1. (a) The five (5) commissioners for a
municipal redevelopment commission shall be appointed as follows:
(1) Three (3) shall be appointed by the municipal executive.
(2) Two (2) shall be appointed by the municipal legislative body.
The municipal executive shall also appoint an individual to serve
as a nonvoting adviser to the redevelopment commission beginning
July 1, 2008.
(b) The commissioners for a county redevelopment commission that
has five (5) members shall be appointed by the county executive. as
follows:
(1) The county executive shall appoint all the members whose
terms of office begin before January 1, 2008.
(2) For terms of office beginning after December 31, 2007, the
county executive shall appoint three (3) members, and the
county fiscal body shall appoint two (2) members.
The county executive shall also appoint an individual to serve as a
nonvoting adviser to the redevelopment commission beginning July
1, 2008.
(c) The commissioners for a county redevelopment commission
that has seven (7) members shall be appointed as follows:
(1) The county executive shall appoint all the members whose
terms of office begin before January 1, 2008.
(2) For terms of office beginning after December 31, 2007, the
county executive shall appoint four (4) members, and the
county fiscal body shall appoint three (3) members.
The county executive shall also appoint an individual to serve as a
nonvoting adviser to the redevelopment commission beginning July
1, 2008.
(d) A nonvoting adviser appointed under this section:
(1) must also be a member of the school board of a school
corporation that includes all or part of the territory served by
the redevelopment commission;
(2) is not considered a member of the redevelopment
commission for purposes of this chapter but is entitled to
attend and participate in the proceedings of all meetings of
the redevelopment commission;
(3) is not entitled to a salary, per diem, or reimbursement of
expenses;
(4) serves for a term of two (2) years and until a successor is
appointed; and
(5) serves at the pleasure of the entity that appointed the
nonvoting adviser.
SOURCE: IC 36-7-14-10; (08)CC100108.724. -->
SECTION 724. IC 36-7-14-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 10. (a) A
redevelopment commissioner
or a nonvoting adviser appointed
under section 6.1 of this chapter may not have a pecuniary interest in
any contract, employment, purchase, or sale made under this chapter.
However, any property required for redevelopment purposes in which
a commissioner or nonvoting adviser has a pecuniary interest may be
acquired, but only by gift or condemnation.
(b) A transaction made in violation of this section is void.
SOURCE: IC 36-7-14-15; (08)CC100108.725. -->
SECTION 725. IC 36-7-14-15, AS AMENDED BY P.L.221-2007,
SECTION 35, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 15. (a) Whenever the redevelopment commission
finds that:
(1) an area in the territory under
their its jurisdiction is an area
needing redevelopment;
(2) the conditions described in IC 36-7-1-3 cannot be corrected in
the area by regulatory processes or the ordinary operations of
private enterprise without resort to this chapter;
and
(3) the public health and welfare will be benefited by:
(A) the acquisition and redevelopment of the area under this
chapter
as a redevelopment project area; or
(B) the amendment of the resolution or plan, or both, for
an existing redevelopment project area; and
(4) in the case of an amendment to the resolution or plan for
an existing redevelopment project area:
(A) the amendment is reasonable and appropriate when
considered in relation to the original resolution or plan and
the purposes of this chapter;
(B) the resolution or plan, with the proposed amendment,
conforms to the comprehensive plan for the unit; and
(C) except as provided by subsection (f), if the amendment
enlarges the boundaries of the area, the existing area does
not generate sufficient revenue to meet the financial
obligations of the original project;
the commission shall cause to be prepared the data described in
subsection (b).
(b) After making a finding under subsection (a), the commission
shall cause to be prepared:
(1) maps and plats showing:
(A) the boundaries of the area
needing redevelopment, in
which property would be acquired for, or otherwise
affected by, the establishment of a redevelopment project
area or the amendment of the resolution or plan for an
existing area;
(B) the location of the various parcels of property, streets,
alleys, and other features affecting the acquisition, clearance,
remediation, replatting, replanning, rezoning, or
redevelopment of the area, indicating any parcels of property
to be excluded from the acquisition
or otherwise excluded
from the effects of the establishment of the redevelopment
project area or the amendment of the resolution or plan
for an existing area; and
(B) (C) the parts of the area acquired,
if any, that are to be
devoted to public ways, levees, sewerage, parks, playgrounds,
and other public purposes under the redevelopment plan;
(2) lists of the owners of the various parcels of property proposed
to be acquired
for, or otherwise affected by, the establishment
of an area or the amendment of the resolution or plan for an
existing area; and
(3) an estimate of the cost of costs, if any, to be incurred for the
acquisition and redevelopment of property.
(c) This subsection applies to the initial establishment of a
redevelopment project area. After completion of the data required by
subsection (b), the redevelopment commission shall adopt a resolution
declaring that:
(1) the area needing redevelopment is a menace to the social and
economic interest of the unit and its inhabitants;
(2) it will be of public utility and benefit to acquire the area and
redevelop it under this chapter; and
(3) the area is designated as a redevelopment project area for
purposes of this chapter.
The resolution must state the general boundaries of the redevelopment
project area, and that the department of redevelopment proposes to
acquire all of the interests in the land within the boundaries, with
certain designated exceptions, if there are any.
(d) This subsection applies to the amendment of the resolution
or plan for an existing redevelopment project area. After
completion of the data required by subsection (b), the
redevelopment commission shall adopt a resolution declaring that:
(1) except as provided by subsection (f), if the amendment
enlarges the boundaries of the area, the existing area does not
generate sufficient revenue to meet the financial obligations
of the original project;
(2) it will be of public utility and benefit to amend the
resolution or plan for the area; and
(3) any additional area to be acquired under the amendment
is designated as part of the existing redevelopment project
area for purposes of this chapter.
The resolution must state the general boundaries of the
redevelopment project area, including any changes made to those
boundaries by the amendment, and describe the activities that the
department of redevelopment is permitted to take under the
amendment, with any designated exceptions.
(d) (e) For the purpose of adopting a resolution under subsection (c)
or (d), it is sufficient to describe the boundaries of the redevelopment
project area by its location in relation to public ways or streams, or
otherwise, as determined by the commissioners. Property excepted
from the acquisition application of a resolution may be described by
street numbers or location.
(f) The redevelopment commission is not required to make the
finding and declaration described in subsections (a)(4)(C) and
(d)(1) concerning the enlargement of the boundaries of an existing
redevelopment project area if, before the adoption of the resolution
under subsection (d), the Indiana economic development
corporation issues a finding approving the enlargement of the
boundaries. Before issuing a finding under this subsection, the
Indiana economic development corporation must consider whether
the enlargement of the boundaries will:
(1) lead to increased investment in Indiana;
(2) foster job creation or job retention in Indiana;
(3) have a positive impact on the unit in which the
redevelopment project area is located; or
(4) otherwise benefit the people of Indiana by increasing
opportunities for employment in Indiana and strengthening
the economy of Indiana.
SOURCE: IC 36-7-14-15.5; (08)CC100108.726. -->
SECTION 726. IC 36-7-14-15.5, AS AMENDED BY P.L.185-2005,
SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 15.5. (a) This section applies to a county having
a population of more than two hundred thousand (200,000) but less
than three hundred thousand (300,000).
(b) In adopting a declaratory resolution under section 15 of this
chapter, a redevelopment commission may include a provision stating
that the redevelopment project area is considered to include one (1) or
more additional areas outside the boundaries of the redevelopment
project area if the redevelopment commission makes the following
findings and the requirements of subsection (c) are met:
(1) One (1) or more taxpayers presently located within the
boundaries of the redevelopment project area are expected within
one (1) year to relocate all or part of their operations outside the
boundaries of the redevelopment project area and have expressed
an interest in relocating all or part of their operations within the
boundaries of an additional area.
(2) The relocation described in subdivision (1) will contribute to
the continuation of the conditions described in IC 36-7-1-3 in the
redevelopment project area.
(3) For purposes of this section, it will be of public utility and
benefit to include the additional areas as part of the
redevelopment project area.
(c) Each additional area must be designated by the redevelopment
commission as a redevelopment project area or an economic
development area under this chapter.
(d) Notwithstanding section 3 of this chapter, the additional areas
shall be considered to be a part of the redevelopment special taxing
district under the jurisdiction of the redevelopment commission. Any
excess property taxes that the commission has determined may be paid
to taxing units under section 39(b)(3) of this chapter shall be paid to
the taxing units from which the excess property taxes were derived. All
powers of the redevelopment commission authorized under this chapter
may be exercised by the redevelopment commission in additional areas
under its jurisdiction.
(e) The declaratory resolution must include a statement of the
general boundaries of each additional area. However, it is sufficient to
describe those boundaries by location in relation to public ways,
streams, or otherwise, as determined by the commissioners.
(f) The declaratory resolution may include a provision with respect
to the allocation and distribution of property taxes with respect to one
(1) or more of the additional areas in the manner provided in section 39
of this chapter. If the redevelopment commission includes such a
provision in the resolution, allocation areas in the redevelopment
project area and in the additional areas considered to be part of the
redevelopment project area shall be considered a single allocation area
for purposes of this chapter.
(g) The additional areas must be located within the same county as
the redevelopment project area but are not otherwise required to be
within the jurisdiction of the redevelopment commission, if the
redevelopment commission obtains the consent by ordinance of:
(1) the county legislative body, for each additional area located
within the unincorporated part of the county; or
(2) the legislative body of the city or town affected, for each
additional area located within a city or town.
In granting its consent, the legislative body shall approve the plan of
development or redevelopment relating to the additional area.
(h) A declaratory resolution previously adopted may be amended to
include a provision to include additional areas as set forth in this
section and an allocation provision under section 39 of this chapter
with respect to one (1) or more of the additional areas in accordance
with section 17.5 sections 15, 16, and 17 of this chapter.
(i) The redevelopment commission may amend the allocation
provision of a declaratory resolution in accordance with section 17.5
sections 15, 16, and 17 of this chapter to change the assessment date
that determines the base assessed value of property in the allocation
area to any assessment date following the effective date of the
allocation provision of the declaratory resolution. Such a change may
relate to the assessment date that determines the base assessed value of
that portion of the allocation area that is located in the redevelopment
project area alone, that portion of the allocation area that is located in
an additional area alone, or the entire allocation area.
SOURCE: IC 36-7-14-16; (08)CC100108.727. -->
SECTION 727. IC 36-7-14-16, AS AMENDED BY P.L.1-2006,
SECTION 565, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 16. (a) This subsection does not
apply to the redevelopment commission of an excluded city described
in section 1(b) of this chapter. After adoption of a resolution under
section 15 of this chapter of a resolution that designates a
redevelopment project area or amends the resolution or plan for
an existing area, the redevelopment commission shall submit the
resolution and supporting data to the plan commission of the unit, or if
there is no plan commission, then to the body charged with the duty of
developing a general plan for the unit, if there is such a body. The plan
commission may determine whether the resolution and the
redevelopment plan conform to the plan of development for the unit
and approve or disapprove the resolution and plan proposed. The
redevelopment commission may amend or modify the resolution and
proposed plan in order to conform them to the requirements of the plan
commission. The plan commission shall issue its written order
approving or disapproving the resolution and redevelopment plan, and
may, with the consent of the redevelopment commission, rescind or
modify that order.
(b) This subsection does not apply to the redevelopment
commission of an excluded city described in section 1(b) of this
chapter. The redevelopment commission may not proceed with:
(1) the acquisition of a redevelopment project area; or
(2) the implementation of an amendment to the resolution or
plan for an existing redevelopment project area;
until the approving order of the plan commission is issued and
approved by the municipal legislative body or county executive.
(c) In determining the location and extent of a redevelopment
project area proposed to be acquired for redevelopment, the
redevelopment commission and the plan commission of the unit shall
give consideration to transitional and permanent provisions for
adequate housing for the residents of the area who will be displaced by
the redevelopment project.
(d) After adoption under section 15 of this chapter of a
resolution that designates a redevelopment project area or amends
the resolution or plan for an existing area, a redevelopment
commission in an excluded city that is exempt from the requirements
of subsections (a) and (b) shall submit the resolution and supporting
data to the municipal legislative body of the excluded city. The
municipal legislative body may:
(1) determine if the resolution and the redevelopment plan
conform to the plan of development for the unit; and
(2) approve or disapprove the resolution and plan proposed.
SOURCE: IC 36-7-14-17; (08)CC100108.728. -->
SECTION 728. IC 36-7-14-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 17. (a) After receipt of
the written order of approval of the plan commission and approval of
the municipal legislative body or county executive, the redevelopment
commission shall publish notice of the adoption and substance of the
resolution in accordance with IC 5-3-1. The notice must:
(1) state that maps and plats have been prepared and can be
inspected at the office of the department;
The notice must also
and
(2) name a date when the commission will:
(A) receive and hear remonstrances and objections from
persons interested in or affected by the proceedings pertaining
to the proposed project
or other actions to be taken under
the resolution; and
will
(B) determine the public utility and benefit of the proposed
project
or other actions.
All persons affected in any manner by the hearing, including all
taxpayers of the special taxing district, shall be considered notified of
the pendency of the hearing and of subsequent acts, hearings,
adjournments, and orders of the commission by the notice given under
this section.
(b) A copy of the notice of the hearing on the
proposed project
resolution shall be filed in the office of the unit's plan commission,
board of zoning appeals, works board, park board, and building
commissioner, and any other departments, bodies, or officers of the
unit having to do with unit planning, variances from zoning ordinances,
land use, or the issuance of building permits. These agencies and
officers shall take notice of the pendency of the hearing and, until the
commission confirms, modifies and confirms, or rescinds the
resolution, or the confirmation of the resolution is set aside on appeal,
may not:
(1) authorize any construction on property or sewers in the area
described in the resolution, including substantial modifications,
rebuilding, conversion, enlargement, additions, and major
structural improvements; or
(2) take any action regarding the zoning or rezoning of property,
or the opening, closing, or improvement of streets, alleys, or
boulevards in the area described in the resolution.
This subsection does not prohibit the granting of permits for ordinary
maintenance or minor remodeling, or for changes necessary for the
continued occupancy of buildings in the area.
(c) If the resolution to be considered at the hearing includes a
provision establishing or amending an allocation provision under
section 39 of this chapter, the redevelopment commission shall file the
following information with each taxing unit that is wholly or partly
located within the allocation area:
(1) A copy of the notice required by subsection (a).
(2) A statement disclosing the impact of the allocation area,
including the following:
(A) The estimated economic benefits and costs incurred by the
allocation area, as measured by increased employment and
anticipated growth of real property assessed values.
(B) The anticipated impact on tax revenues of each taxing unit.
The redevelopment commission shall file the information required by
this subsection with the officers of the taxing unit who are authorized
to fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 at least ten
(10) days before the date of the hearing.
(d) At the hearing, which may be adjourned from time to time, the
redevelopment commission shall hear all persons interested in the
proceedings and shall consider all written remonstrances and
objections that have been filed. After considering the evidence
presented, the commission shall take final action determining the
public utility and benefit of the proposed project or other actions to
be taken under the resolution, and confirming, modifying and
confirming, or rescinding the resolution. The final action taken by the
commission shall be recorded and is final and conclusive, except that
an appeal may be taken in the manner prescribed by section 18 of this
chapter.
SOURCE: IC 36-7-14-17.5; (08)CC100108.729. -->
SECTION 729. IC 36-7-14-17.5, AS AMENDED BY P.L.185-2005,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 17.5.
(a) The commission must conduct a public
hearing before amending a resolution or plan for a redevelopment
project area, an urban renewal project area, or an economic
development area, the commission shall give notice of the hearing in
accordance with IC 5-3-1. The notice must:
(1) set forth the substance of the proposed amendment;
(2) state the time and place where written remonstrances against
the proposed amendment may be filed;
(3) set forth the time and place of the hearing; and
(4) state that the commission will hear any person who has filed
a written remonstrance during the filing period set forth under
subdivision (2).
(b) For the purposes of this section, the consolidation of areas is not
considered the enlargement of the boundaries of an area.
(c) When the commission proposes to amend a resolution or plan,
the commission is not required to have evidence or make findings that
were required for the establishment of the original redevelopment
project area, urban renewal area, or economic development area.
However, the commission must make the following findings before
approving the amendment:
(1) The amendment is reasonable and appropriate when
considered in relation to the original resolution or plan and the
purposes of this chapter.
(2) The resolution or plan, with the proposed amendment,
conforms to the comprehensive plan for the unit.
(d) (a) In addition to the requirements of subsection (a), section 17
of this chapter, if the resolution or plan for an existing
redevelopment project area is proposed to be amended in a way that
changes:
(1) parts of the area that are to be devoted to a public way, levee,
sewerage, park, playground, or other public purposes;
(2) the proposed use of the land in the area; or
(3) requirements for rehabilitation, building requirements,
proposed zoning, maximum densities, or similar requirements;
the commission must, at least ten (10) days before the public hearing
under section 17 of this chapter, send the notice required by
subsection (a) section 17 of this chapter by first class mail to affected
neighborhood associations.
(e) (b) In addition to the requirements of subsection (a), section 17
of this chapter, if the resolution or plan for an existing
redevelopment project area is proposed to be amended in a way that:
(1) enlarges the boundaries of the area; by not more than twenty
percent (20%) of the original area; or
(2) adds one (1) or more parcels to the list of parcels to be
acquired;
the commission must, at least ten (10) days before the public hearing
under section 17 of this chapter, send the notice required by
subsection (a) section 17 of this chapter by first class mail to affected
neighborhood associations and to persons owning property that is in the
proposed enlargement of the area or that is proposed to be added to the
acquisition list. If the enlargement of an area is proposed, notice must
also be filed in accordance with section 17(b) of this chapter, and
agencies and officers may not take actions prohibited by section 17(b)
of this chapter in the proposed enlarged area.
(f) Notwithstanding subsections (a) and (c), if the resolution or plan
is proposed to be amended in a way that enlarges the original
boundaries of the area by more than twenty percent (20%), the
commission must use the procedure provided for the original
establishment of areas and must comply with sections 15 through 17 of
this chapter.
(g) At the hearing on the amendments, the commission shall
consider written remonstrances that are filed. The action of the
commission on the amendment shall be recorded and is final and
conclusive, except that an appeal of the commission's action may be
taken under section 18 of this chapter.
(h) (c) The commission may require that neighborhood associations
register with the commission. The commission may adopt a rule that
requires that a neighborhood association encompass a part of the
geographic area included in or proposed to be included in a
redevelopment project area, urban renewal area, or economic
development area to qualify as an affected neighborhood association.
SOURCE: IC 36-7-14-20; (08)CC100108.730. -->
SECTION 730. IC 36-7-14-20, AS AMENDED BY P.L.185-2005,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 20. (a) Subject to the approval of the legislative
body of the unit that established the department of redevelopment,
if the redevelopment commission considers it necessary to acquire real
property in a redevelopment project area by the exercise of the power
of eminent domain, they the commission shall adopt a resolution
setting out their its determination to exercise that power and directing
their its attorney to file a petition in the name of the unit on behalf of
the department of redevelopment, in the circuit or superior court of the
county in which the property is situated.
(b) Eminent domain proceedings under this section are governed by
IC 32-24 and other applicable statutory provisions for the exercise of
the power of eminent domain. Property already devoted to a public use
may be acquired under this section, but property belonging to the state
or any political subdivision may not be acquired without its consent.
(c) The court having jurisdiction shall direct the clerk of the circuit
court to execute a deed conveying the title of real property acquired
under this section to the unit for the use and benefit of its department
of redevelopment.
SOURCE: IC 36-7-14-24; (08)CC100108.731. -->
SECTION 731. IC 36-7-14-24 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 24. (a) All expenses
incurred by the department of redevelopment that must be paid before
the collection of taxes levied under this chapter shall be paid in the
manner prescribed by this section. The commission shall certify the
items of expense to the fiscal officer of the unit
directing him to pay
requesting payment of the amounts certified.
and Subject to
appropriation by the fiscal body of the unit, the fiscal officer shall
then draw
his a warrant
The warrant shall in the requested amount to
be paid out of the general fund of the unit.
without appropriation by the
fiscal body or approval by any other body. If the unit has no
unappropriated monies in its general fund, the fiscal officer of the unit
shall may recommend to the fiscal body the temporary transfer from
other funds of the unit of a sufficient amount to meet the items of
expense, or the making of a temporary loan for that purpose. The fiscal
body
shall immediately may make the transfer or authorize the
temporary loan in the same manner that other transfers and temporary
loans are made by the unit.
(b) The amount advanced by the unit under this section may not
exceed fifty thousand dollars ($50,000), and the fund or funds of the
unit from which the advancement is made shall be fully reimbursed and
repaid by the redevelopment commission out of the first proceeds of
the special taxes levied under this chapter. legally available revenues.
(c) The redevelopment commission may not use any part of the
amount advanced by the unit under this section in the acquisition of
real property.
SOURCE: IC 36-7-14-25.1; (08)CC100108.732. -->
SECTION 732. IC 36-7-14-25.1, AS AMENDED BY P.L.219-2007,
SECTION 125, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 25.1. (a) In addition to other
methods of raising money for property acquisition or redevelopment in
a redevelopment project area, and in anticipation of the special tax to
be levied under section 27 of this chapter, the taxes allocated under
section 39 of this chapter, or other revenues of the district, or any
combination of these sources, the redevelopment commission may, by
resolution and subject to subsection (p), issue the bonds of the special
taxing district in the name of the unit. The amount of the bonds may
not exceed the total, as estimated by the commission, of all expenses
reasonably incurred in connection with the acquisition and
redevelopment of the property, including:
(1) the total cost of all land, rights-of-way, and other property to
be acquired and redeveloped;
(2) all reasonable and necessary architectural, engineering, legal,
financing, accounting, advertising, bond discount, and
supervisory expenses related to the acquisition and redevelopment
of the property or the issuance of bonds;
(3) capitalized interest permitted by this chapter and a debt
service reserve for the bonds to the extent the redevelopment
commission determines that a reserve is reasonably required; and
(4) expenses that the redevelopment commission is required or
permitted to pay under IC 8-23-17.
(b) If the redevelopment commission plans to acquire different
parcels of land or let different contracts for redevelopment work at
approximately the same time, whether under one (1) or more
resolutions, the commission may provide for the total cost in one (1)
issue of bonds.
(c) The bonds must be dated as set forth in the bond resolution and
negotiable, subject to the requirements of the bond resolution for
registering the bonds. The resolution authorizing the bonds must state:
(1) the denominations of the bonds;
(2) the place or places at which the bonds are payable; and
(3) the term of the bonds, which may not exceed:
(A) fifty (50) years,
for bonds issued before July 1, 2008;
(B) thirty (30) years, for bonds issued after June 30, 2008,
to finance:
(i) an integrated coal gasification powerplant (as defined
in IC 6-3.1-29-6);
(ii) a part of an integrated coal gasification powerplant
(as defined in IC 6-3.1-29-6); or
(iii) property used in the operation or maintenance of an
integrated coal gasification powerplant (as defined in
IC 6-3.1-29-6);
that received a certificate of public convenience and
necessity from the Indiana utility regulatory commission
under IC 8-1-8.5 et seq. before July 1, 2008; or
(C) twenty-five (25) years, for bonds issued after June 30,
2008, that are not described in clause (B).
The resolution may also state that the bonds are redeemable before
maturity with or without a premium, as determined by the
redevelopment commission.
(d) The redevelopment commission shall certify a copy of the
resolution authorizing the bonds to the municipal or county fiscal
officer, who shall then prepare the bonds, subject to subsection (p). The
seal of the unit must be impressed on the bonds, or a facsimile of the
seal must be printed on the bonds.
(e) The bonds must be executed by the appropriate officer of the
unit and attested by the municipal or county fiscal officer.
(f) The bonds are exempt from taxation for all purposes.
(g) The municipal or county fiscal officer shall give notice of the
sale of the bonds by publication in accordance with IC 5-3-1. The
municipal fiscal officer, or county fiscal officer or executive, shall sell
the bonds to the highest bidder, but may not sell them for less than
ninety-seven percent (97%) of their par value. However, bonds payable
solely or in part from tax proceeds allocated under section 39(b)(2) of
this chapter, or other revenues of the district may be sold at a private
negotiated sale.
(h) Except as provided in subsection (i), a redevelopment
commission may not issue the bonds when the total issue, including
bonds already issued and to be issued, exceeds two percent (2%) of the
adjusted value of the taxable property in the special taxing district, as
determined under IC 36-1-15.
(i) 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 redevelopment commission:
(1) from a special tax levied upon all of the property in the taxing
district, as provided by section 27 of this chapter;
(2) from the tax proceeds allocated under section 39(b)(2) of this
chapter;
(3) from other revenues available to the redevelopment
commission; or
(4) from a combination of the methods stated in subdivisions (1)
through (3).
If the bonds are payable solely from the tax proceeds allocated under
section 39(b)(2) of this chapter, other revenues of the redevelopment
commission, or any combination of these sources, they may be issued
in any amount without limitation.
(j) 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.
(k) All laws relating to the giving of notice of the issuance of bonds,
the giving of notice of a hearing on the appropriation of the proceeds
of the bonds, the right of taxpayers to appear and be heard on the
proposed appropriation, and the approval of the appropriation by the
department of local government finance apply to all bonds issued under
this chapter that are payable from the special benefits tax levied
pursuant to section 27 of this chapter or from taxes allocated under
section 39 of this chapter.
(l) All laws relating to:
(1) the filing of petitions requesting the issuance of bonds; and
(2) the right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a);
apply to bonds issued under this chapter except for bonds payable
solely from tax proceeds allocated under section 39(b)(2) of this
chapter, other revenues of the redevelopment commission, or any
combination of these sources.
(m) 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.
(n) Any amount remaining in the debt service reserve after all of the
bonds of the issue for which the debt service reserve was established
have matured shall be:
(1) deposited in the allocation fund established under section
39(b)(2) of this chapter; and
(2) to the extent permitted by law, transferred to the county
or municipality that established the department of
redevelopment for use in reducing the county's or
municipality's property tax levies for debt service.
(o) If bonds are issued under this chapter that are payable solely or
in part from revenues to the redevelopment commission from a project
or projects, the redevelopment commission 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, but may not convey or
mortgage any project or parts of a project. 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 redevelopment commission. The redevelopment
commission 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 redevelopment commission
that are payable solely from revenues of the commission shall contain
a statement to that effect in the form of bond.
(p) If the total principal amount of bonds authorized by a resolution
of the redevelopment commission adopted before July 1, 2008, is
equal to or greater than three million dollars ($3,000,000), the bonds
may not be issued without the approval, by resolution, of the legislative
body of the unit. Bonds authorized in any principal amount by a
resolution of the redevelopment commission adopted after June 30,
2008, may not be issued without the approval of the legislative
body of the unit.
SOURCE: IC 36-7-14-25.2; (08)CC100108.733. -->
SECTION 733. IC 36-7-14-25.2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 25.2. (a) A
redevelopment commission may enter into a lease of any property that
could be financed with the proceeds of bonds issued under this chapter
with a lessor for a term not to exceed:
(1) fifty (50) years,
and for a lease entered into before July 1,
2008; or
(2) twenty-five (25) years, for a lease entered into after June
30, 2008.
The lease may provide for payments to be made by the redevelopment
commission from special benefits taxes levied under section 27 of this
chapter, taxes allocated under section 39 of this chapter, any other
revenues available to the redevelopment commission, or any
combination of these sources.
(b) A lease may provide that payments by the redevelopment
commission to the lessor are required only to the extent and only for the
period that the lessor is able to provide the leased facilities in
accordance with the lease. The terms of each lease must be based upon
the value of the facilities leased and may not create a debt of the unit
or the district for purposes of the Constitution of the State of Indiana.
(c) A lease may be entered into by the redevelopment commission
only after a public hearing by the redevelopment commission at which
all interested parties are provided the opportunity to be heard. After the
public hearing, the redevelopment commission may adopt a resolution
authorizing the execution of the lease on behalf of the unit if it finds
that the service to be provided throughout the term of the lease will
serve the public purpose of the unit and is in the best interests of its
residents. Any lease approved by a resolution of the redevelopment
commission must be approved by an ordinance of the fiscal body of the
unit.
(d) Upon execution of a lease providing for payments by the
redevelopment commission in whole or in part from the levy of special
benefits taxes under section 27 of this chapter and upon approval of the
lease by the unit's fiscal body, the redevelopment commission shall
publish notice of the execution of the lease and its approval in
accordance with IC 5-3-1. Fifty (50) or more taxpayers residing in the
redevelopment district who will be affected by the lease and who may
be of the opinion that no necessity exists for the execution of the lease
or that the payments provided for in the lease are not fair and
reasonable may file a petition in the office of the county auditor within
thirty (30) days after the publication of the notice of execution and
approval. The petition must set forth the petitioners' names, addresses,
and objections to the lease and the facts showing that the execution of
the lease is unnecessary or unwise or that the payments provided for in
the lease are not fair and reasonable, as the case may be.
(e) Upon the filing of the petition, the county auditor shall
immediately certify a copy of it, together with such other data as may
be necessary in order to present the questions involved, to the
department of local government finance. Upon receipt of the certified
petition and information, the department of local government finance
shall fix a time and place for a hearing in the redevelopment district,
which must be not less than five (5) or more than thirty (30) days after
the time is fixed. Notice of the hearing shall be given by the department
of local government finance to the members of the fiscal body, to the
redevelopment commission, and to the first fifty (50) petitioners on the
petition by a letter signed by the commissioner or deputy commissioner
of the department and enclosed with fully prepaid postage sent to those
persons at their usual place of residence, at least five (5) days before
the date of the hearing. The decision of the department of local
government finance on the appeal, upon the necessity for the execution
of the lease, and as to whether the payments under it are fair and
reasonable, is final.
(f) A redevelopment commission entering into a lease payable from
allocated taxes under section 39 of this chapter or other available funds
of the redevelopment commission may:
(1) pledge the revenue to make payments under the lease pursuant
to IC 5-1-14-4; and
(2) establish a special fund to make the payments.
(g) Lease rentals may be limited to money in the special fund so that
the obligations of the redevelopment commission to make the lease
rental payments are not considered debt of the unit or the district for
purposes of the Constitution of the State of Indiana.
(h) Except as provided in this section, no approvals of any
governmental body or agency are required before the redevelopment
commission enters into a lease under this section.
(i) An action to contest the validity of the lease or to enjoin the
performance of any of its terms and conditions must be brought within
thirty (30) days after the publication of the notice of the execution and
approval of the lease. However, if the lease is payable in whole or in
part from tax levies and an appeal has been taken to the department of
local government finance, an action to contest the validity or enjoin the
performance must be brought within thirty (30) days after the decision
of the department.
(j) If a redevelopment commission exercises an option to buy a
leased facility from a lessor, the redevelopment commission may
subsequently sell the leased facility, without regard to any other statute,
to the lessor at the end of the lease term at a price set forth in the lease
or at fair market value established at the time of the sale by the
redevelopment commission through auction, appraisal, or arms length
negotiation. If the facility is sold at auction, after appraisal, or through
negotiation, the redevelopment commission shall conduct a hearing
after public notice in accordance with IC 5-3-1 before the sale. Any
action to contest the sale must be brought within fifteen (15) days of
the hearing.
SOURCE: IC 36-7-14-27; (08)CC100108.734. -->
SECTION 734. IC 36-7-14-27 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 27. (a) This section
applies only to:
(1) bonds that are issued under section 25.1 of this chapter;
and
(2) leases entered into under section 25.2 of this chapter;
which are payable from a special tax levied upon all of the property in
the special taxing district. This section does not apply to bonds or
leases that are payable solely from tax proceeds allocated under section
39(b)(2) of this chapter, other revenues of the redevelopment
commission, or any combination of these sources.
(b) The redevelopment commission shall levy each year a special
tax on all of the property of the redevelopment taxing district, in such
a manner as to meet and pay the principal of the bonds as they mature,
together with all accruing interest on the bonds or lease rental
payments under section 25.2 of this chapter. The commission shall
cause the tax levied to be certified to the proper officers as other tax
levies are certified, and to the auditor of the county in which the
redevelopment district is located, before the second day of October in
each year. The tax shall be estimated and entered on the tax duplicate
by the county auditor and shall be collected and enforced by the county
treasurer in the same manner as other state and county taxes are
estimated, entered, collected, and enforced. The amount of the tax
levied to pay bonds or lease rentals payable from the tax levied under
this section shall be reduced by any amount available in the allocation
fund established under section 39(b)(2) of this chapter or other
revenues of the redevelopment commission to the extent such revenues
have been set aside in the redevelopment bond fund.
(c) As the tax is collected, it shall be accumulated in a separate fund
to be known as the redevelopment district bond fund and shall be
applied to the payment of the bonds as they mature and the interest on
the bonds as it accrues, or to make lease payments and to no other
purpose. All accumulations of the fund before their use for the payment
of bonds and interest or to make lease payments shall be deposited with
the depository or depositories for other public funds of the unit in
accordance with IC 5-13, unless they are invested under IC 5-13-9.
(d) If there are no outstanding bonds that are payable solely or in
part from tax proceeds allocated under section 39(b)(2) of this chapter
and that were issued to pay costs of redevelopment in an allocation area
that is located wholly or in part in the special taxing district, then all
proceeds from the sale or leasing of property in the allocation area
under section 22 of this chapter shall be paid into the redevelopment
district bond fund and become a part of that fund. In arriving at the tax
levy for any year, the redevelopment commission may shall take into
account the amount of the proceeds deposited under this subsection and
remaining on hand.
(e) The tax levies provided for in this section are reviewable by
other bodies vested by law with the authority to ascertain that the levies
are sufficient to raise the amount that, with other amounts available, is
sufficient to meet the payments under the lease payable from the levy
of taxes.
SOURCE: IC 36-7-14-27.5; (08)CC100108.735. -->
SECTION 735. IC 36-7-14-27.5, AS AMENDED BY P.L.224-2007,
SECTION 121, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 27.5. (a) The redevelopment
commission may borrow money in anticipation of receipt of the
proceeds of taxes levied for the redevelopment district bond fund and
not yet collected, and may evidence this borrowing by issuing warrants
of the redevelopment district. However, the aggregate principal amount
of warrants issued in anticipation of and payable from the same tax
levy or levies may not exceed an amount equal to eighty percent (80%)
of that tax levy or levies, as certified by the department of local
government finance, or as determined by multiplying the rate of tax as
finally approved by the total assessed valuation (after deducting all
mortgage deductions) within the redevelopment district, as most
recently certified by the county auditor.
(b) The warrants may be authorized and issued at any time after the
tax or taxes in anticipation of which they are issued have been levied
by the redevelopment commission. For purposes of this section, taxes
for any year are considered to be levied upon adoption by the
commission of a resolution prescribing the tax levies for the year.
However, the warrants may not be delivered and paid for before final
approval of the tax levy or levies by the county board of tax adjustment
(before January 1, 2009), the county board of tax and capital projects
review (after December 31, 2008), or, if appealed, by the department
of local government finance, unless the issuance of the warrants has
been approved by the department.
(c) All action that this section requires or authorizes the
redevelopment commission to take may be taken by resolution, which
need not be published or posted. The resolution takes effect
immediately upon its adoption by the redevelopment commission. An
action to contest the validity of tax anticipation warrants may not be
brought later than ten (10) days after the sale date.
(d) In their resolution authorizing the warrants, the redevelopment
commission must provide that the warrants mature at a time or times
not later than December 31 after the year in which the taxes in
anticipation of which the warrants are issued are due and payable.
(e) In their resolution authorizing the warrants, the redevelopment
commission may provide:
(1) the date of the warrants;
(2) the interest rate of the warrants;
(3) the time of interest payments on the warrants;
(4) the denomination of the warrants;
(5) the form either registered or payable to bearer, of the warrants;
(6) the place or places of payment of the warrants, either inside or
outside the state;
(7) the medium of payment of the warrants;
(8) the terms of redemption, if any, of the warrants, at a price not
exceeding par value and accrued interest;
(9) the manner of execution of the warrants; and
(10) that all costs incurred in connection with the issuance of the
warrants may be paid from the proceeds of the warrants.
(f) The warrants shall be sold for not less than par value, after notice
inviting bids has been published under IC 5-3-1. The redevelopment
commission may also publish the notice in other newspapers or
financial journals.
(g) Warrants and the interest on them are not subject to any
limitation contained in section 25.1 of this chapter, and are payable
solely from the proceeds of the tax levy or levies in anticipation of
which the warrants were issued. The authorizing resolution must
pledge a sufficient amount of the proceeds of the tax levy or levies to
the payment of the warrants and the interest.
SOURCE: IC 36-7-14-32.5; (08)CC100108.736. -->
SECTION 736. IC 36-7-14-32.5, AS AMENDED BY P.L.163-2006,
SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 32.5. (a)
Subject to the approval of the fiscal
body of the unit that established the department of redevelopment,
the commission may acquire a parcel of real property by the exercise
of eminent domain when the real property has all of the following
characteristics:
(1) The real property meets at least one (1) of the conditions
described in IC 32-24-4.5-7(1).
(2) The real property is capable of being developed or
rehabilitated to provide affordable housing for low or moderate
income families or to provide other development that will benefit
or serve low or moderate income families.
(3) The condition of the real property has a negative impact on the
use or value of the neighboring properties or other properties in
the community.
(b) The commission or the commission's designated hearing
examiner shall conduct a public meeting to determine whether a parcel
of real property has the characteristics set forth in subsection (a). Each
person holding a fee or life estate interest of record in the property must
be given notice by first class mail of the time and date of the hearing at
least ten (10) days before the hearing and is entitled to present evidence
and make arguments at the hearing.
(c) If the commission considers it necessary to acquire real property
under this section, the commission shall adopt a resolution setting out
the commission's determination to exercise that power and directing the
commission's attorney to file a petition in the name of the city on behalf
of the department in the circuit or superior court with jurisdiction in the
county.
(d) Eminent domain proceedings under this section are governed by
IC 32-24.
(e) The commission shall use real property acquired under this
section for one (1) of the following purposes:
(1) Sale in an urban homestead program under IC 36-7-17.
(2) Sale to a family whose income is at or below the county's
median income for families.
(3) Sale or grant to a neighborhood development corporation with
a condition in the granting clause of the deed requiring the
nonprofit development corporation to lease or sell the property to
a family whose income is at or below the county's median income
for families or to cause development that will serve or benefit
families whose income is at or below the unit's median income for
families.
(4) Any other purpose appropriate under this chapter so long as
it will serve or benefit families whose income is at or below the
unit's median income for families.
(f) A neighborhood development corporation or nonprofit
corporation that receives property under this section must agree to
rehabilitate or otherwise develop the property in a manner that is
similar to and consistent with the use of the other properties in the area
served by the corporation.
SOURCE: IC 36-7-14-35; (08)CC100108.737. -->
SECTION 737. IC 36-7-14-35, AS AMENDED BY P.L.154-2006,
SECTION 71, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 35. (a)
Subject to the approval of the fiscal
body of the unit that established the department of redevelopment,
and in order to:
(1) undertake survey and planning activities under this chapter;
(2) undertake and carry out any redevelopment project, urban
renewal project, or housing program;
(3) pay principal and interest on any advances;
(4) pay or retire any bonds and interest on them; or
(5) refund loans previously made under this section;
the redevelopment commission may apply for and accept advances,
short term and long term loans, grants, contributions, and any other
form of financial assistance from the federal government, or from any
of its agencies. The commission may also enter into and carry out
contracts and agreements in connection with that financial assistance
upon the terms and conditions that the commission considers
reasonable and appropriate, as long as those terms and conditions are
not inconsistent with the purposes of this chapter. The provisions of
such a contract or agreement in regard to the handling, deposit, and
application of project funds, as well as all other provisions, are valid
and binding on the unit or its executive departments and officers, as
well as the commission, notwithstanding any other provision of this
chapter.
(b)
Subject to the approval of the fiscal body of the unit that
established the department of redevelopment, the redevelopment
commission may issue and sell bonds, notes, or warrants to the federal
government to evidence short term or long term loans made under this
section, without notice of sale being given or a public offering being
made.
(c) Notwithstanding the provisions of this or any other chapter,
bonds, notes, or warrants issued by the redevelopment commission
under this section may:
(1) be in the amounts, form, or denomination;
(2) be either coupon or registered;
(3) carry conversion or other privileges;
(4) have a rank or priority;
(5) be of such description;
(6) be secured (subject to other provisions of this section) in such
manner;
(7) bear interest at a rate or rates;
(8) be payable as to both principal and interest in a medium of
payment, at a time or times (which may be upon demand) and at
a place or places;
(9) be subject to terms of redemption (with or without premium);
(10) contain or be subject to any covenants, conditions, and
provisions; and
(11) have any other characteristics;
that the commission considers reasonable and appropriate.
(d) Bonds, notes, or warrants issued under this section are not an
indebtedness of the unit or taxing district within the meaning of any
constitutional or statutory limitation of indebtedness. The bonds, notes,
or warrants are not payable from or secured by a levy of taxes, but are
payable only from and secured only by income, funds, and properties
of the project becoming available to the redevelopment commission
under this chapter, as the commission specifies in the resolution
authorizing their issuance.
(e) Bonds, notes, or warrants issued under this section are exempt
from taxation for all purposes.
(f) Bonds, notes, or warrants issued under this section must be
executed by the appropriate officers of the unit in the name of the "City
(or Town or County) of ____________, Department of
Redevelopment", and must be attested by the appropriate officers of the
unit.
(g) Following the adoption of the resolution authorizing the issuance
of bonds, notes, or warrants under this section, the redevelopment
commission shall certify a copy of that resolution to the officers of the
unit who have duties with respect to bonds, notes, or warrants of the
unit. At the proper time, the commission shall deliver to the officers the
unexecuted bonds, notes, or warrants prepared for execution in
accordance with the resolution.
(h) All bonds, notes, or warrants issued under this section shall be
sold by the officers of the unit who have duties with respect to the sale
of bonds, notes, or warrants of the unit. If an officer whose signature
appears on any bonds, notes, or warrants issued under this section
leaves office before their delivery, the signature remains valid and
sufficient for all purposes as if the officer had remained in office until
the delivery.
(i) If at any time during the life of a loan contract or agreement
under this section the redevelopment commission can obtain loans for
the purposes of this section from sources other than the federal
government at interest rates not less favorable than provided in the loan
contract or agreement, and if the loan contract or agreement so permits,
the commission may do so and may pledge the loan contract and any
rights under that contract as security for the repayment of the loans
obtained from other sources. Any loan under this subsection may be
evidenced by bonds, notes, or warrants issued and secured in the same
manner as provided in this section for loans from the federal
government. These bonds, notes, or warrants may be sold at either
public or private sale, as the commission considers appropriate.
(j) Money obtained from the federal government or from other
sources under this section, and money that is required by a contract or
agreement under this section to be used for project expenditure
purposes, repayment of survey and planning advances, or repayment of
temporary or definitive loans, may be expended by the redevelopment
commission without regard to any law pertaining to the making and
approval of budgets, appropriations, and expenditures.
(k) Bonds, notes, or warrants issued under this section are declared
to be issued for an essential public and governmental purpose.
SOURCE: IC 36-7-14-39; (08)CC100108.738. -->
SECTION 738. IC 36-7-14-39, AS AMENDED BY P.L.154-2006,
SECTION 72, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 39. (a) As used in this section:
"Allocation area" means that part of a redevelopment project area
to which an allocation provision of a declaratory resolution adopted
under section 15 of this chapter refers for purposes of distribution and
allocation of property taxes.
"Base assessed value" means the following:
(1) If an allocation provision is adopted after June 30, 1995, in a
declaratory resolution or an amendment to a declaratory
resolution establishing an economic development area:
(A) the net assessed value of all the property as finally
determined for the assessment date immediately preceding the
effective date of the allocation provision of the declaratory
resolution, as adjusted under subsection (h); plus
(B) to the extent that it is not included in clause (A), the net
assessed value of property that is assessed as residential
property under the rules of the department of local government
finance, as finally determined for any assessment date after the
effective date of the allocation provision.
(2) If an allocation provision is adopted after June 30, 1997, in a
declaratory resolution or an amendment to a declaratory
resolution establishing a redevelopment project area:
(A) the net assessed value of all the property as finally
determined for the assessment date immediately preceding the
effective date of the allocation provision of the declaratory
resolution, as adjusted under subsection (h); plus
(B) to the extent that it is not included in clause (A), the net
assessed value of property that is assessed as residential
property under the rules of the 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 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 For an allocation area established before
July 1, 2008, the expiration date may not be more than thirty (30)
years after the date on which the allocation provision is established.
For an allocation area established after June 30, 2008, the
expiration date may not be more than twenty-five (25) years after
the date on which the allocation provision is established. However,
with respect to bonds or other obligations that were issued before
July 1, 2008, if any of the 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.
(B) Establish, augment, or restore the debt service reserve for
bonds payable solely or in part from allocated tax proceeds in
that allocation area.
(C) Pay the principal of and interest on bonds payable from
allocated tax proceeds in that allocation area and from the
special tax levied under section 27 of this chapter.
(D) Pay the principal of and interest on bonds issued by the
unit to pay for local public improvements in or serving that
are physically located in or physically connected to that
allocation area.
(E) Pay premiums on the redemption before maturity of bonds
payable solely or in part from allocated tax proceeds in that
allocation area.
(F) Make payments on leases payable from allocated tax
proceeds in that allocation area under section 25.2 of this
chapter.
(G) Reimburse the unit for expenditures made by it for local
public improvements (which include buildings, parking
facilities, and other items described in section 25.1(a) of this
chapter) in or serving that are physically located in or
physically connected to that allocation area.
(H) Reimburse the unit for rentals paid by it for a building or
parking facility in or serving that is physically located in or
physically connected to that allocation area under any lease
entered into under IC 36-1-10.
(I) For property taxes first due and payable before January
1, 2009, pay all or a part of a property tax replacement credit
to taxpayers in an allocation area as determined by the
redevelopment commission. This credit equals the amount
determined under the following STEPS for each taxpayer in a
taxing district (as defined in IC 6-1.1-1-20) that contains all or
part of the allocation area:
STEP ONE: Determine that part of the sum of the amounts
under IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2),
IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), and
IC 6-1.1-21-2(g)(5) that is attributable to the taxing district.
STEP TWO: Divide:
(i) 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
(ii) the STEP ONE sum.
STEP THREE: Multiply:
(i) the STEP TWO quotient; times
(ii) 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.
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 (before its repeal) 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 of the taxable property in the allocation area for the
most recent assessment date minus 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 Provide a written notice to the county auditor, of
the fiscal body of the county or municipality that
established the department of redevelopment, and the
officers who are authorized to fix budgets, tax rates, and
tax levies under IC 6-1.1-17-5 for each of the other taxing
units that is wholly or partly located within the allocation
area. The notice must:
(i) state 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); or
(ii) state that the commission has determined that there
is no excess assessed value that may be allocated to the
respective taxing units in the manner prescribed in
subdivision (1).
The county auditor shall allocate to the respective taxing
units the amount, if any, of excess assessed value
determined by the commission. 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. After each annual adjustment under IC 6-1.1-4-4.5, the
department of local government finance shall adjust the base assessed
value one (1) time to neutralize any effect of the annual adjustment on
the property tax proceeds allocated to the redevelopment district under
this section. However, the adjustments under this subsection may not
include the effect of property tax abatements under IC 6-1.1-12.1, and
these adjustments 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 or annual
adjustment 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.
SOURCE: IC 36-7-14-41; (08)CC100108.739. -->
SECTION 739. IC 36-7-14-41 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 41. (a) The commission
may, by following the procedures set forth in sections 15 through 17 of
this chapter, approve a plan for and determine that a geographic area
in the redevelopment district is an economic development area.
Designation of an economic development area is subject to judicial
review in the manner prescribed in section 18 of this chapter.
(b) The commission may determine that a geographic area is an
economic development area if it finds that:
(1) the plan for the economic development area:
(A) promotes significant opportunities for the gainful
employment of its citizens;
(B) attracts a major new business enterprise to the unit;
(C) retains or expands a significant business enterprise
existing in the boundaries of the unit; or
(D) meets other purposes of this section and sections 2.5 and
43 of this chapter;
(2) the plan for the economic development area cannot be
achieved by regulatory processes or by the ordinary operation of
private enterprise without resort to the powers allowed under this
section and sections 2.5 and 43 of this chapter because of:
(A) lack of local public improvement;
(B) existence of improvements or conditions that lower the
value of the land below that of nearby land;
(C) multiple ownership of land; or
(D) other similar conditions;
(3) the public health and welfare will be benefited by
accomplishment of the plan for the economic development area;
(4) the accomplishment of the plan for the economic development
area will be a public utility and benefit as measured by:
(A) the attraction or retention of permanent jobs;
(B) an increase in the property tax base;
(C) improved diversity of the economic base; or
(D) other similar public benefits; and
(5) the plan for the economic development area conforms to other
development and redevelopment plans for the unit.
(c) The determination that a geographic area is an economic
development area must be approved by the unit's legislative body. The
approval may be given either before or after judicial review is
requested. The requirement that the unit's legislative body approve
economic development areas does not prevent the commission from
amending the plan for the economic development area. However, the
enlargement of any boundary in the economic development area must
be approved by the unit's legislative body,
and a boundary may not
be enlarged unless:
(1) the existing area does not generate sufficient revenue to
meet the financial obligations of the original project; or
(2) the Indiana economic development corporation has, in the
manner provided by section 15(f) of this chapter, made a
finding approving the enlargement of the boundary.
SOURCE: IC 36-7-14-43; (08)CC100108.740. -->
SECTION 740. IC 36-7-14-43, AS AMENDED BY P.L.185-2005,
SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 43. (a) All of the rights, powers, privileges, and
immunities that may be exercised by the commission in a
redevelopment project area or urban renewal area may be exercised by
the commission in an economic development area, subject to the
following:
(1) The content and manner of exercise of these rights, powers,
privileges, and immunities shall be determined by the purposes
and nature of an economic development area.
(2) Real property (or interests in real property) relative to which
action is taken in an economic development area is not required
to meet the conditions described in IC 36-7-1-3.
(3) The special tax levied in accordance with section 27 of this
chapter may be used to carry out activities under this chapter in
economic development areas.
(4) Bonds may be issued in accordance with section 25.1 of this
chapter to defray expenses of carrying out activities under this
chapter in economic development areas if no other revenue
sources are available for this purpose.
(5) The tax exemptions set forth in section 37 of this chapter are
applicable in economic development areas.
(6) An economic development area may be an allocation area for
the purposes of distribution and allocation of property taxes.
(7) The commission may not use its power of eminent domain
under section 20 of this chapter to carry out activities under this
chapter in an economic development area.
(b) The content and manner of discharge of duties set forth in
section 11 of this chapter shall be determined by the purposes and
nature of an economic development area.
SOURCE: IC 36-7-14-48; (08)CC100108.741. -->
SECTION 741. IC 36-7-14-48, AS AMENDED BY P.L.219-2007,
SECTION 126, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 48. (a) Notwithstanding section
39(a) of this chapter, with respect to the allocation and distribution of
property taxes for the accomplishment of a program adopted under
section 45 of this chapter, "base assessed value" means the net assessed
value of all of the property, other than personal property, as finally
determined for the assessment date immediately preceding the effective
date of the allocation provision, as adjusted under section 39(h) of this
chapter.
(b) The allocation fund established under section 39(b) of this
chapter for the allocation area for a program adopted under section 45
of this chapter may be used only for purposes related to the
accomplishment of the program, including the following:
(1) The construction, rehabilitation, or repair of residential units
within the allocation area.
(2) The construction, reconstruction, or repair of any
infrastructure (including streets, sidewalks, and sewers) within or
serving the allocation area.
(3) The acquisition of real property and interests in real property
within the allocation area.
(4) The demolition of real property within the allocation area.
(5) The provision of financial assistance to enable individuals and
families to purchase or lease residential units within the allocation
area. However, financial assistance may be provided only to those
individuals and families whose income is at or below the county's
median income for individuals and families, respectively.
(6) The provision of financial assistance to neighborhood
development corporations to permit them to provide financial
assistance for the purposes described in subdivision (5).
(7)
For property taxes first due and payable before January
1, 2009, providing each taxpayer in the allocation area a credit for
property tax replacement as determined under subsections (c) and
(d). However, the commission may provide this credit only if the
municipal legislative body (in the case of a redevelopment
commission established by a municipality) or the county
executive (in the case of a redevelopment commission established
by a county) establishes the credit by ordinance adopted in the
year before the year in which the credit is provided.
(c) The maximum credit that may be provided under subsection
(b)(7) to a taxpayer in a taxing district that contains all or part of an
allocation area established for a program adopted under section 45 of
this chapter shall be determined as follows:
STEP ONE: Determine that part of the sum of the amounts
described in IC 6-1.1-21-2(g)(1)(A) and IC 6-1.1-21-2(g)(2)
through IC 6-1.1-21-2(g)(5) that is attributable to the taxing
district.
STEP TWO: Divide:
(A) that part of 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(a)(1) that is attributable to the
taxing district; by
(B) the amount determined under STEP ONE.
STEP THREE: Multiply:
(A) the STEP TWO quotient; by
(B) the taxpayer's taxes (as defined in IC 6-1.1-21-2) levied in
the taxing district allocated to the allocation fund, including
the amount that would have been allocated but for the credit.
(d) The commission may determine to grant to taxpayers in an
allocation area from its allocation fund a credit under this section, as
calculated under subsection (c). Except as provided in subsection (g),
one-half (1/2) of the credit shall be applied to each installment of taxes
(as defined in IC 6-1.1-21-2) that under IC 6-1.1-22-9 are due and
payable in a year. The commission must provide for the credit annually
by a resolution and must find in the resolution the following:
(1) That the money to be collected and deposited in the allocation
fund, based upon historical collection rates, after granting the
credit will equal the amounts payable for contractual obligations
from the fund, plus ten percent (10%) of those amounts.
(2) If bonds payable from the fund are outstanding, that there is
a debt service reserve for the bonds that at least equals the amount
of the credit to be granted.
(3) If bonds of a lessor under section 25.2 of this chapter or under
IC 36-1-10 are outstanding and if lease rentals are payable from
the fund, that there is a debt service reserve for those bonds that
at least equals the amount of the credit to be granted.
If the tax increment is insufficient to grant the credit in full, the
commission may grant the credit in part, prorated among all taxpayers.
(e) Notwithstanding section 39(b) of this chapter, the allocation
fund established under section 39(b) of this chapter for the allocation
area for a program adopted under section 45 of this chapter may only
be used to do one (1) or more of the following:
(1) Accomplish one (1) or more of the actions set forth in section
39(b)(2)(A) through 39(b)(2)(H) and 39(b)(2)(J) of this chapter
for property that is residential in nature.
(2) Reimburse the county or municipality for expenditures made
by the county or municipality in order to accomplish the housing
program in that allocation area.
The allocation fund may not be used for operating expenses of the
commission.
(f) Notwithstanding section 39(b) of this chapter, the commission
shall, relative to the allocation fund established under section 39(b) of
this chapter for an allocation area for a program adopted under section
45 of this chapter, do the following before July 15 of each year:
(1) Determine the amount, if any, by which property taxes payable
to the allocation fund in the following year the assessed value of
the taxable property in the allocation area for the most recent
assessment date minus 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:
(A) to make, when due, principal and interest payments on
bonds described in section 39(b)(2) of this chapter;
(B) to pay the amount necessary for other purposes described
in section 39(b)(2) of this chapter; and
(C) to reimburse the county or municipality for anticipated
expenditures described in subsection (e)(2).
(2) Notify Provide a written notice to the county auditor, of the
fiscal body of the county or municipality that established the
department of redevelopment, and the officers who are
authorized to fix budgets, tax rates, and tax levies under
IC 6-1.1-17-5 for each of the other taxing units that is wholly
or partly located within the allocation area. The notice must:
(A) state the amount, if any, of excess property taxes that the
commission has determined may be paid to the respective
taxing units in the manner prescribed in section 39(b)(1) of
this chapter; or
(B) state that the commission has determined that there is
no excess assessed value that may be allocated to the
respective taxing units in the manner prescribed in
subdivision (1).
The county auditor shall allocate to the respective taxing units
the amount, if any, of excess assessed value determined by the
commission.
(g) 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 (d)
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).
SOURCE: IC 36-7-14.5-12.5; (08)CC100108.742. -->
SECTION 742. IC 36-7-14.5-12.5, AS AMENDED BY
P.L.219-2007, SECTION 127, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 12.5. (a) This section
applies only to an authority in a county having a United States
government military base that is scheduled for closing or is completely
or partially inactive or closed.
(b) In order to accomplish the purposes set forth in section 11 of this
chapter, an authority may create an economic development area:
(1) by following the procedures set forth in IC 36-7-14-41 for the
establishment of an economic development area by a
redevelopment commission; and
(2) with the same effect as if the economic development area was
created by a redevelopment commission.
The area established under this section shall be established only in the
area where a United States government military base that is scheduled
for closing or is completely or partially inactive or closed is or was
located.
(c) In order to accomplish the purposes set forth in section 11 of this
chapter, an authority may do the following in a manner that serves an
economic development area created under this section:
(1) Acquire by purchase, exchange, gift, grant, condemnation, or
lease, or any combination of methods, any personal property or
interest in real property needed for the redevelopment of
economic development areas located within the corporate
boundaries of the unit.
(2) Hold, use, sell (by conveyance by deed, land sale contract, or
other instrument), exchange, lease, rent, or otherwise dispose of
property acquired for use in the redevelopment of economic
development areas on the terms and conditions that the authority
considers best for the unit and the unit's inhabitants.
(3) Sell, lease, or grant interests in all or part of the real property
acquired for redevelopment purposes to any other department of
the unit or to any other governmental agency for public ways,
levees, sewerage, parks, playgrounds, schools, and other public
purposes on any terms that may be agreed on.
(4) Clear real property acquired for redevelopment purposes.
(5) Repair and maintain structures acquired for redevelopment
purposes.
(6) Remodel, rebuild, enlarge, or make major structural
improvements on structures acquired for redevelopment purposes.
(7) Survey or examine any land to determine whether the land
should be included within an economic development area to be
acquired for redevelopment purposes and to determine the value
of that land.
(8) Appear before any other department or agency of the unit, or
before any other governmental agency in respect to any matter
affecting:
(A) real property acquired or being acquired for
redevelopment purposes; or
(B) any economic development area within the jurisdiction of
the authority.
(9) Institute or defend in the name of the unit any civil action, but
all actions against the authority must be brought in the circuit or
superior court of the county where the authority is located.
(10) Use any legal or equitable remedy that is necessary or
considered proper to protect and enforce the rights of and perform
the duties of the authority.
(11) Exercise the power of eminent domain in the name of and
within the corporate boundaries of the unit subject to the same
conditions and procedures that apply to the exercise of the power
of eminent domain by a redevelopment commission under
IC 36-7-14.
(12) Appoint an executive director, appraisers, real estate experts,
engineers, architects, surveyors, and attorneys.
(13) Appoint clerks, guards, laborers, and other employees the
authority considers advisable, except that those appointments
must be made in accordance with the merit system of the unit if
such a system exists.
(14) Prescribe the duties and regulate the compensation of
employees of the authority.
(15) Provide a pension and retirement system for employees of
the authority by using the public employees' retirement fund or a
retirement plan approved by the United States Department of
Housing and Urban Development.
(16) Discharge and appoint successors to employees of the
authority subject to subdivision (13).
(17) Rent offices for use of the department or authority, or accept
the use of offices furnished by the unit.
(18) Equip the offices of the authority with the necessary
furniture, furnishings, equipment, records, and supplies.
(19) Design, order, contract for, and construct, reconstruct,
improve, or renovate the following:
(A) Any local public improvement or structure that is
necessary for redevelopment purposes or economic
development within the corporate boundaries of the unit.
(B) Any structure that enhances development or economic
development.
(20) Contract for the construction, extension, or improvement of
pedestrian skyways (as defined in IC 36-7-14-12.2(c)).
(21) Accept loans, grants, and other forms of financial assistance
from, or contract with, the federal government, the state
government, a municipal corporation, a special taxing district, a
foundation, or any other source.
(22) Make and enter into all contracts and agreements necessary
or incidental to the performance of the duties of the authority and
the execution of the powers of the authority under this chapter.
(23) Take any action necessary to implement the purpose of the
authority.
(24) Provide financial assistance, in the manner that best serves
the purposes set forth in section 11 of this chapter, including
grants and loans, to enable private enterprise to develop,
redevelop, and reuse military base property or otherwise enable
private enterprise to provide social and economic benefits to the
citizens of the unit.
(d) An authority may designate all or a portion of an economic
development area created under this section as an allocation area by
following the procedures set forth in IC 36-7-14-39 for the
establishment of an allocation area by a redevelopment commission.
The allocation provision may modify the definition of "property taxes"
under IC 36-7-14-39(a) to include taxes imposed under IC 6-1.1 on the
depreciable personal property located and taxable on the site of
operations of designated taxpayers in accordance with the procedures
applicable to a commission under IC 36-7-14-39.3. IC 36-7-14-39.3
applies to such a modification. An allocation area established by an
authority under this section is a special taxing district authorized by the
general assembly to enable the unit to provide special benefits to
taxpayers in the allocation area by promoting economic development
that is of public use and benefit. For allocation areas established for an
economic development area created under this section after June 30,
1997, and to the expanded portion of an allocation area for an
economic development area that was established before June 30, 1997,
and that is expanded under this section after June 30, 1997, the net
assessed value of property that is assessed as residential property under
the rules of the 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 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 benefiting that allocation area.
(5) For property taxes first due and payable before 2009, pay
all or a portion of a property tax replacement credit to taxpayers
in an allocation area as determined by the authority. This credit
equals the amount determined under the following STEPS for
each taxpayer in a taxing district (as defined in IC 6-1.1-1-20) that
contains all or part of the allocation area:
STEP ONE: Determine that part of the sum of the amounts
under IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2),
IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), and
IC 6-1.1-21-2(g)(5) that is attributable to the taxing district.
STEP TWO: Divide:
(A) that part of 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.
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 (before its
repeal) 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 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 and voters 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 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 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.
SOURCE: IC 36-7-15.1-5; (08)CC100108.743. -->
SECTION 743. IC 36-7-15.1-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. A member of the
commission or a nonvoting adviser appointed under IC 36-7-4-207
may not have a pecuniary interest in any contract, employment,
purchase, or sale made under this chapter. However, any property
required for redevelopment purposes in which a member or nonvoting
adviser has a pecuniary interest may be acquired but only by gift or
condemnation.
SOURCE: IC 36-7-15.1-7; (08)CC100108.744. -->
SECTION 744. IC 36-7-15.1-7, AS AMENDED BY P.L.221-2007,
SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 7. (a) In carrying out its duties and purposes under
this chapter, the commission may do the following:
(1) Acquire by purchase, exchange, gift, grant, lease, or
condemnation, or any combination of methods, any real or
personal property or interest in property needed for the
redevelopment of areas needing redevelopment that are located
within the redevelopment district.
(2) Hold, use, sell (by conveyance by deed, land sale contract, or
other instrument), exchange, lease, rent, invest in, or otherwise
dispose of, through any combination of methods, property
acquired for use in the redevelopment of areas needing
redevelopment on the terms and conditions that the commission
considers best for the city and its inhabitants.
(3) Acquire from and sell, lease, or grant interests in all or part of
the real property acquired for redevelopment purposes to any
other department of the city, or to any other governmental agency,
for public ways, levees, sewerage, parks, playgrounds, schools,
and other public purposes, on any terms that may be agreed upon.
(4) Clear real property acquired for redevelopment purposes.
(5) Enter on or into, inspect, investigate, and assess real property
and structures acquired or to be acquired for redevelopment
purposes to determine the existence, source, nature, and extent of
any environmental contamination, including the following:
(A) Hazardous substances.
(B) Petroleum.
(C) Other pollutants.
(6) Remediate environmental contamination, including the
following, found on any real property or structures acquired for
redevelopment purposes:
(A) Hazardous substances.
(B) Petroleum.
(C) Other pollutants.
(7) Repair and maintain structures acquired or to be acquired for
redevelopment purposes.
(8) Enter upon, survey, or examine any land, to determine whether
it should be included within an area needing redevelopment to be
acquired for redevelopment purposes, and determine the value of
that land.
(9) Appear before any other department or agency of the city, 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 area needing redevelopment within the jurisdiction of
the commission.
(10) Subject to section 13 of this chapter, exercise the power of
eminent domain in the name of the city, within the redevelopment
district, in the manner prescribed by this chapter.
(11) Establish a uniform fee schedule whenever appropriate for
the performance of governmental assistance, or for providing
materials and supplies to private persons in project or program
related activities.
(12) Expend, on behalf of the redevelopment district, all or any
part of the money available for the purposes of this chapter.
(13) Contract for the construction, extension, or improvement of
pedestrian skyways.
(14) Accept loans, grants, and other forms of financial assistance
from the federal government, the state government, a municipal
corporation, a special taxing district, a foundation, or any other
source.
(15) Provide financial assistance (including grants and loans) to
enable individuals and families to purchase or lease residential
units within the district. However, financial assistance may be
provided only to those individuals and families whose income is
at or below the county's median income for individuals and
families, respectively.
(16) Provide financial assistance (including grants and loans) to
neighborhood development corporations to permit them to:
(A) provide financial assistance for the purposes described in
subdivision (15); or
(B) construct, rehabilitate, or repair commercial property
within the district.
(17) Require as a condition of financial assistance to the owner of
a multiunit residential structure that any of the units leased by the
owner must be leased:
(A) for a period to be determined by the commission, which
may not be less than five (5) years;
(B) to families whose income does not exceed eighty percent
(80%) of the county's median income for families; and
(C) at an affordable rate.
Conditions imposed by the commission under this subdivision
remain in force throughout the period determined under clause
(A), even if the owner sells, leases, or conveys the property. The
subsequent owner or lessee is bound by the conditions for the
remainder of the period.
(18) Provide programs in job training, job enrichment, and basic
skill development for residents of an enterprise zone.
(19) Provide loans and grants for the purpose of stimulating
business activity in an enterprise zone or providing employment
for residents of an enterprise zone.
(20) Contract for the construction, extension, or improvement of:
(A) public ways, sidewalks, sewers, waterlines, parking
facilities, park or recreational areas, or other local public
improvements (as defined in IC 36-7-15.3-6) or structures that
are necessary for redevelopment of areas needing
redevelopment or economic development within the
redevelopment district; or
(B) any structure that enhances development or economic
development.
(b) In addition to its powers under subsection (a), the commission
may plan and undertake, alone or in cooperation with other agencies,
projects for the redevelopment of, rehabilitating, preventing the spread
of, or eliminating slums or areas needing redevelopment, both
residential and nonresidential, which projects may include any of the
following:
(1) The repair or rehabilitation of buildings or other
improvements by the commission, owners, or tenants.
(2) The acquisition of real property.
(3) Either of the following with respect to environmental
contamination on real property:
(A) Investigation.
(B) Remediation.
(4) The demolition and removal of buildings or improvements on
buildings acquired by the commission where necessary for any of
the following:
(A) To eliminate unhealthful, unsanitary, or unsafe conditions.
(B) To mitigate or eliminate environmental contamination.
(C) To lessen density.
(D) To reduce traffic hazards.
(E) To eliminate obsolete or other uses detrimental to public
welfare.
(F) To otherwise remove or prevent the conditions described
in IC 36-7-1-3.
(G) To provide land for needed public facilities.
(5) The preparation of sites and the construction of improvements
(such as public ways and utility connections) to facilitate the sale
or lease of property.
(6) The construction of buildings or facilities for residential,
commercial, industrial, public, or other uses.
(7) The disposition in accordance with this chapter, for uses in
accordance with the plans for the projects, of any property
acquired in connection with the projects.
(c) The commission may use its powers under this chapter relative
to real property and interests in real property obtained by voluntary sale
or transfer, even though the real property and interests in real property
are not located in a redevelopment or urban renewal project area
established by the adoption and confirmation of a resolution under
sections 8(c), 9, 10, and 11 of this chapter. In acquiring real property
and interests in real property outside of a redevelopment or urban
renewal project area, the commission shall comply with section 12(b)
through 12(e) of this chapter. The commission shall hold, develop, use,
and dispose of this real property and interests in real property
substantially in accordance with section 15 of this chapter.
(d) As used in this section, "pedestrian skyway" means a pedestrian
walkway within or outside of the public right-of-way and through and
above public or private property and buildings, including all structural
supports required to connect skyways to buildings or buildings under
construction. Pedestrian skyways constructed, extended, or improved
over or through public or private property constitute public property
and public improvements, constitute a public use and purpose, and do
not require vacation of any public way or other property.
(e) All powers that may be exercised under this chapter by the
commission may also be exercised by the commission in carrying out
its duties and purposes under IC 36-7-15.3.
SOURCE: IC 36-7-15.1-8; (08)CC100108.745. -->
SECTION 745. IC 36-7-15.1-8, AS AMENDED BY P.L.185-2005,
SECTION 29, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 8. (a) Whenever the commission finds that:
(1) an area in the redevelopment district is an area needing
redevelopment;
(2) the conditions described in IC 36-7-1-3 cannot be corrected in
the area by regulatory processes or by the ordinary operations of
private enterprise without resort to this chapter; and
(3) the public health and welfare will be benefited by:
(A) the acquisition and redevelopment of the area under this
chapter
as a redevelopment project area or an urban
renewal area; or
(B) the amendment of the resolution or plan, or both, for
an existing redevelopment project area or urban renewal
area; and
(4) in the case of an amendment to the resolution or plan for
an existing redevelopment project area or urban renewal
area:
(A) the amendment is reasonable and appropriate when
considered in relation to the original resolution or plan and
the purposes of this chapter;
(B) the resolution or plan, with the proposed amendment,
conforms to the comprehensive plan for the unit; and
(C) except as provided by subsection (f), if the amendment
enlarges the boundaries of the area, the existing area does
not generate sufficient revenue to meet the financial
obligations of the original project;
the commission shall cause to be prepared a redevelopment or urban
renewal plan.
(b) The redevelopment or urban renewal plan must include:
(1) maps, plats, or maps and plats, showing:
(A) the boundaries of the area needing redevelopment, in
which property would be acquired for, or otherwise
affected by, the establishment of a redevelopment project
area or urban renewal area, or the amendment of the
resolution or plan for an existing area;
(B) the location of the various parcels of property, public
ways, and other features affecting the acquisition, clearance,
replatting, replanning, rezoning, or redevelopment of the area
or areas, indicating any parcels of property to be excluded
from the acquisition or otherwise excluded from the effects
of the establishment of the redevelopment project area or
the amendment of the resolution or plan for an existing
area; and
(B) (C) the parts of the area acquired that are to be devoted to
public ways, levees, sewerage, parks, playgrounds, and other
public purposes;
(2) lists of the owners of the various parcels of property proposed
to be acquired for, or otherwise affected by, the establishment
of an area or the amendment of the resolution or plan for an
existing area; and
(3) an estimate of the cost of costs, if any, to be incurred for the
acquisition and redevelopment of property.
(c) This subsection applies to the initial establishment of a
redevelopment project area or urban renewal area. After
completion of the data required by subsection (b), the commission shall
adopt a resolution declaring that:
(1) the area needing redevelopment is a detriment to the social or
economic interests of the consolidated city and its inhabitants;
(2) it will be of public utility and benefit to acquire the area and
redevelop it under this chapter; and
(3) the area is designated as a redevelopment project area for
purposes of this chapter.
The resolution must state the general boundaries of the redevelopment
project area and identify the interests in real or personal property, if
any, that the department proposes to acquire in the area.
(d) This subsection applies to the amendment of the resolution
or plan for an existing redevelopment project area or urban
renewal area. After completion of the data required by subsection
(b), the redevelopment commission shall adopt a resolution
declaring that:
(1) except as provided by subsection (f), if the amendment
enlarges the boundaries of the area, the existing area does not
generate sufficient revenue to meet the financial obligations
of the original project;
(2) it will be of public utility and benefit to amend the
resolution or plan for the area; and
(3) any additional area to be acquired under the amendment
is designated as part of the existing redevelopment project
area or urban renewal area for purposes of this chapter.
The resolution must state the general boundaries of the
redevelopment project area or urban renewal area, including any
changes made to those boundaries by the amendment, and describe
the activities that the department is permitted to take under the
amendment, with any designated exceptions.
(d) (e) For the purpose of adopting a resolution under subsection (c)
or (d), it is sufficient to describe the boundaries of the redevelopment
project area by its location in relation to public ways or streams, or
otherwise, as determined by the commission. Property proposed for
acquisition may be described by street numbers or location.
(f) The commission is not required to make the finding and
declaration described in subsections (a)(4)(C) and (d)(1)
concerning the enlargement of the boundaries of an existing
redevelopment project area or urban renewal area if, before the
adoption of the resolution under subsection (d), the Indiana
economic development corporation issues a finding approving the
enlargement of the boundaries. Before issuing a finding under this
subsection, the Indiana economic development corporation must
consider whether the enlargement of the boundaries will:
(1) lead to increased investment in Indiana;
(2) foster job creation or job retention in Indiana;
(3) have a positive impact on the unit in which the area is
located; or
(4) otherwise benefit the people of Indiana by increasing
opportunities for employment in Indiana and strengthening
the economy of Indiana.
SOURCE: IC 36-7-15.1-9; (08)CC100108.746. -->
SECTION 746. IC 36-7-15.1-9, AS AMENDED BY P.L.185-2005,
SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. (a) After or concurrent with adoption of a
resolution under section 8 of this chapter, the commission shall
determine whether the resolution and the redevelopment plan conform
to the comprehensive plan of development for the consolidated city and
approve or disapprove the resolution and plan proposed.
If the
commission approves the resolution and plan, it shall submit the
resolution and plan to the legislative body of the consolidated city,
which may approve or disapprove the resolution and plan.
(b) In determining the location and extent of a redevelopment
project area proposed to be acquired for redevelopment, the
commission shall give consideration to transitional and permanent
provisions for adequate housing for the residents of the area who will
be displaced by the redevelopment project.
SOURCE: IC 36-7-15.1-10; (08)CC100108.747. -->
SECTION 747. IC 36-7-15.1-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 10. (a) After approval
by the commission and the legislative body of the consolidated city
under section 9 of this chapter, the commission shall publish notice of
the adoption and substance of the resolution in accordance with
IC 5-3-1. The notice must:
(1) state that maps, plats, or maps and plats have been prepared
and can be inspected at the office of the department; The notice
must also and
(2) name a date when the commission will:
(A) receive and hear remonstrances and other testimony from
persons interested in or affected by the proceeding pertaining
to the proposed project or other actions to be taken under
the resolution; and will
(B) determine the public utility and benefit of the proposed
project or other actions.
All persons affected in any manner by the hearing, including all
taxpayers of the redevelopment district, shall be considered notified of
the pendency of the hearing and of subsequent acts, hearings,
adjournments, and orders of the commission by the notice given under
this section.
(b) A copy of the notice of the hearing on the resolution shall be
filed in the office of the commission, board of zoning appeals, works
board, park board, and any other departments, bodies, or officers of the
consolidated city having to do with planning, variances from zoning
ordinances, land use, or the issuance of building permits. These
agencies and officers shall take notice of the pendency of the hearing,
and until the commission confirms, modifies and confirms, or rescinds
the resolution, or the confirmation of the resolution is set aside on
appeal, they may not, without approval of the commission:
(1) authorize any construction on property or sewers in the area
described in the resolution, including substantial modifications,
rebuilding, conversion, enlargement, additions, and major
structural improvements; or
(2) take any action regarding the zoning or rezoning of property,
or the opening, closing, or improvement of public ways in the area
described in the resolution.
This subsection does not prohibit the granting of permits for ordinary
maintenance or minor remodeling, or for changes necessary for the
continued occupancy of buildings in the area.
(c) If the resolution to be considered at the hearing includes a
provision establishing or amending an allocation provision under
section 26 of this chapter, the commission shall file the following
information with each taxing unit that is wholly or partly located within
the allocation area:
(1) A copy of the notice required by subsection (a).
(2) A statement disclosing the impact of the allocation area,
including the following:
(A) The estimated economic benefits and costs incurred by the
allocation area, as measured by increased employment and
anticipated growth of real property assessed values.
(B) The anticipated impact on tax revenues of each taxing unit.
The commission shall file the information required by this subsection
with the officers of the taxing unit who are authorized to fix budgets,
tax rates, and tax levies under IC 6-1.1-17-5 at least ten (10) days
before the date of the hearing.
(d) At the hearing, which may be adjourned from time to time, the
commission shall hear all persons interested in the proceedings and
shall consider all written remonstrances and objections that have been
filed. After considering the evidence presented, the commission shall
take final action determining the public utility and benefit of the
proposed project or other actions to be taken under the resolution,
and confirming, modifying and confirming, or rescinding the
resolution. The final action taken by the commission shall be recorded
and is final and conclusive, except that an appeal may be taken under
section 11 of this chapter.
SOURCE: IC 36-7-15.1-10.5; (08)CC100108.748. -->
SECTION 748. IC 36-7-15.1-10.5, AS AMENDED BY
P.L.185-2005, SECTION 31, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 10.5.
(a) The
commission must conduct a public hearing before amending a
resolution or plan for a redevelopment project area, an urban renewal
project area, or an economic development area. The commission shall
give notice of the hearing in accordance with IC 5-3-1. The notice
must:
(1) set forth the substance of the proposed amendment;
(2) state the time and place where written remonstrances against
the proposed amendment may be filed;
(3) set forth the time and place of the hearing; and
(4) state that the commission will hear any person who has filed
a written remonstrance during the filing period set forth under
subdivision (2).
(b) For the purposes of this section, the consolidation of areas is not
considered the enlargement of the boundaries of an area.
(c) When the commission proposes to amend a resolution or plan,
the commission is not required to have evidence or make findings that
were required for the establishment of the original redevelopment
project area, urban renewal area, or economic development area.
However, the commission must make the following findings before
approving the amendment:
(1) The amendment is reasonable and appropriate when
considered in relation to the original resolution or plan and the
purposes of this chapter.
(2) The resolution or plan, with the proposed amendment,
conforms to the comprehensive plan for the county.
(d) (a) In addition to the requirements of
subsection (a), section 10
of this chapter, if the resolution or plan
for an existing
redevelopment project area or urban renewal area is proposed to
be amended in a way that changes:
(1) parts of the area that are to be devoted to a public way, levee,
sewerage, park, playground, or other public purpose;
(2) the proposed use of the land in the area; or
(3) requirements for rehabilitation, building requirements,
proposed zoning, maximum densities, or similar requirements;
the commission must, at least ten (10) days before the public hearing
under section 10 of this chapter, send the notice required by
subsection (a) section 10 of this chapter by first class mail to affected
neighborhood associations.
(e) (b) In addition to the requirements of subsection (a), section 10
of this chapter, if the resolution or plan for an existing
redevelopment project area or urban renewal area is proposed to
be amended in a way that:
(1) enlarges the boundaries of the area; by not more than twenty
percent (20%) of the original area; or
(2) adds one (1) or more parcels to the list of parcels to be
acquired;
the commission must, at least ten (10) days before the public hearing
under section 10 of this chapter, send the notice required by
subsection (a) section 10 of this chapter by first class mail to affected
neighborhood associations and to persons owning property that is in the
proposed enlargement of the area or that is proposed to be added to the
acquisition list. If the enlargement of an area is proposed, notice must
also be filed in accordance with section 10(b) of this chapter, and
agencies and officers may not take actions prohibited by section 10(b)
in the proposed enlarged area.
(f) Notwithstanding subsections (a) and (c), if the resolution or plan
is proposed to be amended in a way that enlarges the original
boundaries of the area by more than twenty percent (20%), the
commission must use the procedure provided for the original
establishment of areas and must comply with sections 8 through 10 of
this chapter.
(g) At the hearing on the amendments, the commission shall
consider written remonstrances that are filed. The action of the
commission on the amendment shall be recorded and is final and
conclusive, except that:
(1) the city-county legislative body must also approve the
enlargement of the boundaries of an economic development area;
and
(2) an appeal of the commission's action may be taken under
section 11 of this chapter.
(h) (c) The commission may require that neighborhood associations
register with the commission. The commission may adopt a rule that
requires that a neighborhood association encompass a part of the
geographic area included in or proposed to be included in a
redevelopment project area, urban renewal area, or economic
development area to qualify as an affected neighborhood association.
SOURCE: IC 36-7-15.1-13; (08)CC100108.749. -->
SECTION 749. IC 36-7-15.1-13, AS AMENDED BY P.L.185-2005,
SECTION 33, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 13. (a)
Subject to the approval of the
city-county legislative body, if the commission considers it necessary
to acquire real property in a redevelopment project area by the exercise
of the power of eminent domain, it shall adopt a resolution setting out
its determination to exercise that power and directing its attorney to file
a petition in the name of the city on behalf of the department in the
circuit or superior court of the county.
(b) Eminent domain proceedings under this section are governed by
IC 32-24.
SOURCE: IC 36-7-15.1-16; (08)CC100108.750. -->
SECTION 750. IC 36-7-15.1-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 16. (a) For the purpose
of raising money to carry out this chapter or IC 36-7-15.3, the
city-county legislative body shall may levy each year a special tax upon
all property in the redevelopment district. The tax so levied each year
shall be certified to the fiscal officers of the city and the county before
September 2 of each year. The tax shall be estimated and entered upon
the tax duplicates by the county auditor, and shall be collected and
enforced by the county treasurer in the same manner as state and
county taxes are estimated, entered, collected, and enforced.
(b) As the tax is collected by the county treasurer, it shall be
accumulated and kept in a separate fund to be known as the
redevelopment district fund and shall be expended and applied only for
the purposes of this chapter or IC 36-7-15.3.
(c) The amount of the special tax levy shall be based on the budget
of the department but may not exceed one and sixty-seven hundredths
cents ($0.0167) on each one hundred dollars ($100) of taxable
valuation in the redevelopment district, except as otherwise provided
in this chapter.
(d) The budgets and tax levies under this chapter are subject to
review and modification in the manner prescribed by IC 36-3-6.
SOURCE: IC 36-7-15.1-17; (08)CC100108.751. -->
SECTION 751. IC 36-7-15.1-17, AS AMENDED BY P.L.219-2007,
SECTION 128, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 17. (a) In addition to other methods
of raising money for property acquisition or redevelopment in a
redevelopment project area, and in anticipation of the special tax to be
levied under section 19 of this chapter, the taxes allocated under
section 26 of this chapter, or other revenues of the redevelopment
district, the commission may, by resolution, issue the bonds of the
redevelopment district in the name of the consolidated city and in
accordance with IC 36-3-5-8. The amount of the bonds may not exceed
the total, as estimated by the commission, of all expenses reasonably
incurred in connection with the acquisition and redevelopment of the
property, including:
(1) the total cost of all land, rights-of-way, and other property to
be acquired and redeveloped;
(2) all reasonable and necessary architectural, engineering, legal,
financing, accounting, advertising, bond discount, and
supervisory expenses related to the acquisition and redevelopment
of the property or the issuance of bonds;
(3) capitalized interest permitted in this chapter and a debt service
reserve for the bonds, to the extent that the redevelopment
commission determines that a reserve is reasonably required;
(4) the total cost of all clearing and construction work provided
for in the resolution; and
(5) expenses that the commission is required or permitted to pay
under IC 8-23-17.
(b) If the commission plans to acquire different parcels of land or let
different contracts for redevelopment work at approximately the same
time, whether under one (1) or more resolutions, the commission may
provide for the total cost in one (1) issue of bonds.
(c) The bonds must be dated as set forth in the bond resolution and
negotiable subject to the requirements of the bond resolution for the
registration of the bonds. The resolution authorizing the bonds must
state:
(1) the denominations of the bonds;
(2) the place or places at which the bonds are payable; and
(3) the term of the bonds, which may not exceed:
(A) fifty (50) years, for bonds issued before July 1, 2008; or
(B) twenty-five (25) years, for bonds issued after June 30,
2008.
The resolution may also state that the bonds are redeemable before
maturity with or without a premium, as determined by the commission.
(d) The commission shall certify a copy of the resolution authorizing
the bonds to the fiscal officer of the consolidated city, 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.
(e) The bonds shall be executed by the city executive and attested
by the fiscal officer. The interest coupons, if any, shall be executed by
the facsimile signature of the fiscal officer.
(f) The bonds are exempt from taxation as provided by IC 6-8-5.
(g) The city fiscal officer shall sell the bonds according to law.
Notwithstanding IC 36-3-5-8, bonds payable solely or in part from tax
proceeds allocated under section 26(b)(2) of this chapter or other
revenues of the district may be sold at private negotiated sale and at a
price or prices not less than ninety-seven percent (97%) of the par
value.
(h) The bonds are not a corporate obligation of the city but are an
indebtedness of the redevelopment district. The bonds and interest are
payable:
(1) from a special tax levied upon all of the property in the
redevelopment district, as provided by section 19 of this chapter;
(2) from the tax proceeds allocated under section 26(b)(2) of this
chapter;
(3) from other revenues available to the commission; or
(4) from a combination of the methods stated in subdivisions (1)
through (3);
and from any revenues of the designated project. If the bonds are
payable solely from the tax proceeds allocated under section 26(b)(2)
of this chapter, other revenues of the redevelopment commission, or
any combination of these sources, they may be issued in any amount
without limitation.
(i) Proceeds from the sale of the 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 issue.
(j) Notwithstanding IC 36-3-5-8, the laws relating to the filing of
petitions requesting the issuance of bonds and the right of taxpayers
and voters to remonstrate against,
or vote on, the issuance of bonds
applicable to bonds issued under this chapter do not apply to bonds
payable solely or in part from tax proceeds allocated under section
26(b)(2) of this chapter, other revenues of the commission, or any
combination of these sources.
(k) If bonds are issued under this chapter that are payable solely or
in part from revenues to the commission from a project or projects, the
commission 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, but may not convey or mortgage any project or
parts of a project. 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 commission.
The commission 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 commission that are payable
solely from revenues of the commission must contain a statement to
that effect in the form of bond.
SOURCE: IC 36-7-15.1-17.1; (08)CC100108.752. -->
SECTION 752. IC 36-7-15.1-17.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 17.1. (a) A commission
may enter into a lease of any property that may be financed with the
proceeds of bonds issued under this chapter with a lessor for a term not
to exceed:
(1) fifty (50) years,
for a lease entered into before July 1, 2008;
or
(2) twenty-five (25) years, for a lease entered into after June
30, 2008.
The lease may provide for payments to be made by the commission
from special benefits taxes levied under section 19 of this chapter,
taxes allocated under section 26 of this chapter, any other revenue
available to the commission, or any combination of these sources.
(b) A lease may provide that payments by the commission to the
lessor are required only to the extent and only for the period that the
lessor is able to provide the leased facilities in accordance with the
lease. The terms of each lease must be based upon the value of the
facilities leased and may not create a debt of the unit or the district for
purposes of the Constitution of the State of Indiana.
(c) A lease may be entered into by the commission only after a
public hearing by the commission at which all interested parties are
given the opportunity to be heard. Notice of the hearing must be given
by publication in accordance with IC 5-3-1. After the public hearing,
the commission may adopt a resolution authorizing the execution of the
lease on behalf of the unit if it finds that the service to be provided
throughout the term of the lease will serve the public purpose of the
unit and is in the best interests of its residents. Any lease approved by
a resolution of the commission must be approved by an ordinance of
the fiscal body of the unit.
(d) Upon execution of a lease providing for payments by the
commission in whole or in part from the levy of special benefits taxes
under section 19 of this chapter and upon approval of the lease by the
fiscal body, the commission shall publish notice of the execution of the
lease and its approval in accordance with IC 5-3-1. Fifty (50) or more
taxpayers residing in the district who will be affected by the lease and
who may be of the opinion that no necessity exists for the execution of
the lease or that the payments provided for in the lease are not fair and
reasonable may file a petition in the office of the county auditor within
thirty (30) days after the publication of the notice of execution and
approval. The petition must set forth the petitioners' names, addresses,
and objections to the lease and the facts showing that the execution of
the lease is unnecessary or unwise or that the payments provided for in
the lease are not fair and reasonable, as the case may be. Upon the
filing of the petition, the county auditor shall immediately certify a
copy of it, together with such other data as may be necessary in order
to present the questions involved, to the department of local
government finance. Upon receipt of the certified petition and
information, the department of local government finance shall fix a
time and place for the hearing in the redevelopment district, which
must be not less than five (5) or more than thirty (30) days after the
time for the hearing is fixed. Notice of the hearing shall be given by the
department of local government finance to the members of the fiscal
body, to the commission, and to the first fifty (50) petitioners on the
petition by a letter signed by the commissioner or deputy commissioner
of the department and enclosed with fully prepaid postage sent to those
persons at their usual place of residence, at least five (5) days before
the date of the hearing. The decision of the department of local
government finance on the appeal, upon the necessity for the execution
of the lease and as to whether the payments under it are fair and
reasonable, is final.
(e) A commission entering into a lease payable from allocated taxes
under section 26 of this chapter or revenues or other available funds of
the commission may:
(1) pledge the revenue to make payments under the lease pursuant
to IC 5-1-14-4; and
(2) establish a special fund to make the payments.
Lease rentals may be limited to money in the special fund so that the
obligations of the commission to make the lease rental payments are
not considered a debt of the unit or the district for purposes of the
Constitution of the State of Indiana.
(f) Except as provided in this section, no approvals of any
governmental body or agency are required before the commission
enters into a lease under this section.
(g) An action to contest the validity of the lease or to enjoin the
performance of any of its terms and conditions must be brought within
thirty (30) days after the publication of the notice of the execution and
approval of the lease. However, if the lease is payable in whole or in
part from tax levies and an appeal has been taken to the department of
local government finance, an action to contest the validity or to enjoin
performance must be brought within thirty (30) days after the decision
of the department.
(h) If a commission exercises an option to buy a leased facility from
a lessor, the commission may subsequently sell the leased facility,
without regard to any other statute, to the lessor at the end of the lease
term at a price set forth in the lease or at fair market value established
at the time of the sale by the commission through auction, appraisal, or
arms length negotiation. If the facility is sold at auction, after appraisal,
or through negotiation, the commission shall conduct a hearing after
public notice in accordance with IC 5-3-1 before the sale. Any action
to contest the sale must be brought within fifteen (15) days after the
hearing.
SOURCE: IC 36-7-15.1-22.5; (08)CC100108.753. -->
SECTION 753. IC 36-7-15.1-22.5, AS AMENDED BY
P.L.163-2006, SECTION 21, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 22.5. (a)
Subject to the
approval of the county fiscal body, the commission may acquire a
parcel of real property by the exercise of eminent domain when the
following conditions exist:
(1) The real property meets at least one (1) of the conditions
described in IC 32-24-4.5-7(1).
(2) The real property is capable of being developed or
rehabilitated to provide affordable housing for low or moderate
income families or to provide other development that will benefit
or serve low or moderate income families.
(3) The real property suffers from one (1) or more of the
conditions listed in IC 36-7-1-3, resulting in a negative impact on
the use or value of the neighboring properties or other properties
in the community.
(b) The commission or its designated hearing examiner shall
conduct a public meeting to determine whether the conditions set forth
in subsection (a) exist relative to a parcel of real property. Each person
holding a fee or life estate interest of record in the property must be
given notice by first class mail of the time and date of the hearing at
least ten (10) days before the hearing, and is entitled to present
evidence and make arguments at the hearing.
(c) If the commission considers it necessary to acquire real property
under this section, it shall adopt a resolution setting out its
determination to exercise that power and directing its attorney to file
a petition in the name of the city on behalf of the department in the
circuit or superior court in the county.
(d) Eminent domain proceedings under this section are governed by
IC 32-24.
(e) The commission shall use real property acquired under this
section for one (1) of the following purposes:
(1) Sale in an urban homestead program under IC 36-7-17.
(2) Sale to a family whose income is at or below the county's
median income for families.
(3) Sale or grant to a neighborhood development corporation or
other nonprofit corporation, with a condition in the granting
clause of the deed requiring the nonprofit organization to lease or
sell the property to a family whose income is at or below the
county's median income for families or to cause development that
will serve or benefit families whose income is at or below the
county's median income for families. However, a nonprofit
organization is eligible for a sale or grant under this subdivision
only if the county fiscal body has determined that the nonprofit
organization meets the criteria established under subsection (f).
(4) Any other purpose appropriate under this chapter so long as
it will serve or benefit families whose income is at or below the
county's median income for families.
(f) The county fiscal body shall establish criteria for determining the
eligibility of neighborhood development corporations and other
nonprofit corporations for sales and grants of real property under
subsection (e)(3). A neighborhood development corporation or other
nonprofit corporation may apply to the county fiscal body for a
determination concerning the corporation's compliance with the criteria
established under this subsection.
(g) A neighborhood development corporation or nonprofit
corporation that receives property under this section must agree to
rehabilitate or otherwise develop the property in a manner that is
similar to and consistent with the use of the other properties in the area
served by the corporation.
SOURCE: IC 36-7-15.1-24; (08)CC100108.754. -->
SECTION 754. IC 36-7-15.1-24 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 24. (a)
Subject to the
approval of the legislative body of the consolidated city, and in
order to:
(1) undertake survey and planning activities under this chapter;
(2) undertake and carry out any redevelopment project, urban
renewal project, economic development plan, or housing
program;
(3) pay principal and interest on any advances;
(4) pay or retire any bonds and interest on them; or
(5) refund loans previously made under this section;
the commission may apply for and accept advances, short term and
long term loans, grants, contributions, loan guarantees, and any other
form of financial assistance from the federal government, or from any
of its agencies. The commission may apply for and accept loans under
this section from sources other than the federal government or federal
agencies but only if the loans are unconditionally guaranteed by the
federal government or federal agencies. The commission may also
enter into and carry out contracts and agreements in connection with
that financial assistance upon the terms and conditions that the
commission considers reasonable and appropriate, as long as those
terms and conditions are not inconsistent with the purposes of this
chapter. The provisions of such a contract or agreement in regard to the
handling, deposit, and application of project funds, as well as all other
provisions, are valid and binding on the consolidated city or its
executive departments and officers, as well as the commission,
notwithstanding any other provision of this chapter.
(b)
Subject to the approval of the fiscal body of the consolidated
city, the commission may issue and sell bonds, notes, or warrants:
(1) to the federal government to evidence short term or long term
loans made under this section; or
(2) to persons or entities other than the federal government to
evidence short or long term loans made under this section that are
unconditionally guaranteed by the federal government or federal
agencies;
without notice of sale being given or a public offering being made.
(c) Notwithstanding any other law, bonds, notes, or warrants issued
by the commission under this section may:
(1) be in the amounts, form, or denomination;
(2) be either coupon or registered;
(3) carry conversion or other privileges;
(4) have a rank or priority;
(5) be of such description;
(6) be secured (subject to other provisions of this section) in such
manner;
(7) bear interest at a rate or rates;
(8) be payable as to both principal and interest in a medium of
payment, at a time or times (which may be upon demand) and at
a place or places;
(9) be subject to terms of redemption (with or without premium);
(10) contain or be subject to any covenants, conditions, and
provisions; and
(11) have any other characteristics;
that the commission considers reasonable and appropriate.
(d) Bonds, notes, or warrants issued under this section are not an
indebtedness of the city or redevelopment district within the meaning
of any constitutional or statutory limitation of indebtedness. The bonds,
notes, or warrants are not payable from or secured by a levy of taxes,
but are payable only from and secured only by income, funds, and
properties of the project becoming available to the commission under
this chapter or by grant funds from the federal government, as the
commission specifies in the resolution authorizing their issuance.
(e) Bonds, notes, or warrants issued under this section are exempt
from taxation as provided by IC 6-8-5.
(f) Bonds, notes, or warrants issued under this section shall be
executed by the city executive and attested by the fiscal officer in the
name of the "City of ____________________, Department of
Metropolitan Development".
(g) Following the adoption of the resolution authorizing the issuance
of bonds, notes, or warrants under this section, the commission shall
certify a copy of that resolution to the officers of the city who have
duties with respect to bonds, notes, or warrants of the city. At the
proper time, the commission shall deliver to the officers the unexecuted
bonds, notes, or warrants prepared for execution in accordance with the
resolution.
(h) All bonds, notes, or warrants issued under this section shall be
sold by the officers of the city who have duties with respect to the sale
of bonds, notes, or warrants of the city. If an officer whose signature
appears on any bonds, notes, or warrants issued under this section
leaves office before their delivery, the signature remains valid and
sufficient for all purposes as if he had remained in office until the
delivery.
(i) If at any time during the life of a loan contract or agreement
under this section the commission can obtain loans for the purposes of
this section from sources other than the federal government at interest
rates not less favorable than provided in the loan contract or agreement,
and if the loan contract or agreement so permits, the commission may
do so and may pledge the loan contract and any rights under that
contract as security for the repayment of the loans obtained from other
sources. Any loan under this subsection may be evidenced by bonds,
notes, or warrants issued and secured in the same manner as provided
in this section for loans from the federal government. These bonds,
notes, or warrants may be sold at either public or private sale, as the
commission considers appropriate.
(j) Money obtained from the federal government or from other
sources under this section, and money that is required by a contract or
agreement under this section to be used for project expenditure
purposes, repayment of survey and planning advances, or repayment of
temporary or definitive loans, may be expended by the commission
without regard to any law pertaining to the making and approval of
budgets, appropriations, and expenditures.
(k) Bonds, notes, or warrants issued under this section are declared
to be issued for an essential public and governmental purpose.
SOURCE: IC 36-7-15.1-26; (08)CC100108.755. -->
SECTION 755. IC 36-7-15.1-26, AS AMENDED BY P.L.154-2006,
SECTION 77, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 26. (a) As used in this section:
"Allocation area" means that part of a redevelopment project area
to which an allocation provision of a resolution adopted under section
8 of this chapter refers for purposes of distribution and allocation of
property taxes.
"Base assessed value" means the following:
(1) If an allocation provision is adopted after June 30, 1995, in a
declaratory resolution or an amendment to a declaratory
resolution establishing an economic development area:
(A) the net assessed value of all the property as finally
determined for the assessment date immediately preceding the
effective date of the allocation provision of the declaratory
resolution, as adjusted under subsection (h); plus
(B) to the extent that it is not included in clause (A), the net
assessed value of property that is assessed as residential
property under the rules of the department of local government
finance, as finally determined for any assessment date after the
effective date of the allocation provision.
(2) If an allocation provision is adopted after June 30, 1997, in a
declaratory resolution or an amendment to a declaratory
resolution establishing a redevelopment project area:
(A) the net assessed value of all the property as finally
determined for the assessment date immediately preceding the
effective date of the allocation provision of the declaratory
resolution, as adjusted under subsection (h); plus
(B) to the extent that it is not included in clause (A), the net
assessed value of property that is assessed as residential
property under the rules of the 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 26.2 of this chapter, "property taxes"
means taxes imposed under IC 6-1.1 on real property. However, upon
approval by a resolution of the redevelopment commission adopted
before June 1, 1987, "property taxes" also includes taxes imposed
under IC 6-1.1 on depreciable personal property. If a redevelopment
commission adopted before June 1, 1987, a resolution to include within
the definition of property taxes taxes imposed under IC 6-1.1 on
depreciable personal property that has a useful life in excess of eight
(8) years, the commission may by resolution determine the percentage
of taxes imposed under IC 6-1.1 on all depreciable personal property
that will be included within the definition of property taxes. However,
the percentage included must not exceed twenty-five percent (25%) of
the taxes imposed under IC 6-1.1 on all depreciable personal property.
(b) A resolution adopted under section 8 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
resolution previously adopted may include an allocation provision by
the amendment of that 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 For an
allocation area established before July 1, 2008, the expiration date
may not be more than thirty (30) years after the date on which the
allocation provision is established. For an allocation area established
after June 30, 2008, the expiration date may not be more than
twenty-five (25) years after the date on which the allocation
provision is established. However, with respect to bonds or other
obligations that were issued before July 1, 2008, if any of the 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 a special 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 that are incurred by
the redevelopment district for the purpose of financing or
refinancing the redevelopment of that allocation area.
(B) Establish, augment, or restore the debt service reserve for
bonds payable solely or in part from allocated tax proceeds in
that allocation area.
(C) Pay the principal of and interest on bonds payable from
allocated tax proceeds in that allocation area and from the
special tax levied under section 19 of this chapter.
(D) Pay the principal of and interest on bonds issued by the
consolidated city to pay for local public improvements in that
are physically located in or physically connected to that
allocation area.
(E) Pay premiums on the redemption before maturity of bonds
payable solely or in part from allocated tax proceeds in that
allocation area.
(F) Make payments on leases payable from allocated tax
proceeds in that allocation area under section 17.1 of this
chapter.
(G) Reimburse the consolidated city for expenditures for local
public improvements (which include buildings, parking
facilities, and other items set forth in section 17 of this
chapter) in that are physically located in or physically
connected to that allocation area.
(H) Reimburse the unit for rentals paid by it for a building or
parking facility in that is physically located in or physically
connected to that allocation area under any lease entered into
under IC 36-1-10.
(I) 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 special fund may not be used for operating expenses of the
commission.
(3) Before July 15 of each year, the commission shall do the
following:
(A) Determine the amount, if any, by which the base assessed
value of the taxable property in the allocation area for the
most recent assessment date minus the base assessed value,
when multiplied by the estimated tax rate of the allocated
allocation area, will exceed the amount of assessed value
needed to provide 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) and subsection (g).
(B) Notify Provide a written notice to the county auditor, of
the legislative body of the consolidated city, and the
officers who are authorized to fix budgets, tax rates, and
tax levies under IC 6-1.1-17-5 for each of the other taxing
units that is wholly or partly located within the allocation
area. The notice must:
(i) state the amount, if any, of excess assessed value that the
commission has determined may be allocated to the
respective taxing units in the manner prescribed in
subdivision (1); or
(ii) state that the commission has determined that there
is no excess assessed value that may be allocated to the
respective taxing units in the manner prescribed in
subdivision (1).
The county auditor shall allocate to the respective taxing
units the amount, if any, of excess assessed value
determined by the commission. The commission may not
authorize an allocation 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).
(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 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 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 the 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. 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 one (1) or more of the following
purposes:
(1) To pay for programs in job training, job enrichment, and basic
skill development designed to benefit residents and employers in
the enterprise zone. The programs must reserve at least one-half
(1/2) of the enrollment in any session for residents of the
enterprise zone.
(2) To make loans and grants for the purpose of stimulating
business activity in the enterprise zone or providing employment
for enterprise zone residents in the enterprise zone. These loans
and grants may be made to the following:
(A) Businesses operating in the enterprise zone.
(B) Businesses that will move their operations to the enterprise
zone if such a loan or grant is made.
(3) To provide funds to carry out other purposes specified in
subsection (b)(2). However, where reference is made in
subsection (b)(2) to the allocation area, the reference refers 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.
(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. After each annual adjustment under IC 6-1.1-4-4.5, the
department of local government finance shall adjust the base assessed
value to neutralize any effect of the annual adjustment on the property
tax proceeds allocated to the redevelopment district under this section.
However, the adjustments under this subsection may not include the
effect of property tax abatements under IC 6-1.1-12.1, and these
adjustments 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 or annual
adjustment 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.
SOURCE: IC 36-7-15.1-26.9; (08)CC100108.756. -->
SECTION 756. IC 36-7-15.1-26.9, AS AMENDED BY
P.L.224-2007, SECTION 122, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 26.9. (a) The
definitions set forth in section 26.5 of this chapter apply to this section.
(b) The fiscal officer of the consolidated city shall publish in the
newspaper in the county with the largest circulation all determinations
made under section 26.5 or 26.7 of this chapter that result in the
allowance or disallowance of credits. The publication of a
determination made under section 26.5 of this chapter shall be made
not later than June 20 of the year in which the determination is made.
The publication of a determination made under section 26.7 of this
chapter shall be made not later than December 5 of the year in which
the determination is made.
(c) If credits are granted under section 26.5(g) or 26.5(h) of this
chapter, whether in whole or in part, property taxes on personal
property (as defined in IC 6-1.1-1-11) that are equal to the aggregate
amounts of the credits for all taxpayers in the allocation area under
section 26.5(g) and 26.5(h) of this chapter shall be:
(1) allocated to the redevelopment district;
(2) paid into the special fund for that allocation area; and
(3) used for the purposes specified in section 26 of this chapter.
(d) The county auditor shall adjust the estimate of assessed
valuation that the auditor certifies under IC 6-1.1-17-1 for all taxing
units in which the allocation area is located. The county auditor may
amend this adjustment at any time before the earliest date a taxing unit
must publish the unit's proposed property tax rate under IC 6-1.1-17-3
in the year preceding the year in which the credits under section
26.5(g) or 26.5(h) of this chapter are paid. The auditor's adjustment to
the assessed valuation shall be:
(1) calculated to produce an estimated assessed valuation that will
offset the effect that paying personal property taxes into the
allocation area special fund under subsection (c) would otherwise
have on the ability of a taxing unit to achieve the taxing unit's tax
levy in the following year; and
(2) used by the county board of tax adjustment, (before January
1, 2009) or the county board of tax and capital projects review
(after December 31, 2008), the department of local government
finance, and each taxing unit in determining each taxing unit's tax
rate and tax levy in the following year.
(e) The amount by which a taxing unit's levy is adjusted as a result
of the county auditor's adjustment of assessed valuation under
subsection (d), and the amount of the levy that is used to make direct
payments to taxpayers under section 26.5(h) of this chapter, is not part
of the total county tax levy under IC 6-1.1-21-2(g) and is not subject to
IC 6-1.1-20.
(f) The ad valorem property tax levy limits imposed by
IC 6-1.1-18.5-3 and IC 20-45-3 (before its repeal) do not apply to ad
valorem property taxes imposed that are used to offset the effect of
paying personal property taxes into an allocation area special fund
during the taxable year under subsection (d) or to make direct payments
to taxpayers under section 26.5(h) of this chapter. For purposes of
computing the ad valorem property tax levy limits imposed under
IC 6-1.1-18.5-3 and IC 20-45-3 (before its repeal), a taxing unit's ad
valorem property tax levy for a particular calendar year does not
include that part of the levy imposed to offset the effect of paying
personal property taxes into an allocation area special fund under
subsection (d) or to make direct payments to taxpayers under section
26.5(h) of this chapter.
(g) Property taxes on personal property that are deposited in the
allocation area special fund:
(1) 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; and
(2) may not be treated as property taxes used to pay interest or
principal due on debt under IC 6-1.1-21-2(g)(1)(D) (before its
repeal).
SOURCE: IC 36-7-15.1-29; (08)CC100108.757. -->
SECTION 757. IC 36-7-15.1-29 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 29. (a) The commission
may, by following the procedures set forth in sections 8, 9, and 10 of
this chapter, approve a plan for and determine that a geographic area
in the redevelopment district is an economic development area.
Designation of an economic development area is subject to judicial
review in the manner prescribed in section 11 of this chapter.
(b) The commission may determine that a geographic area is an
economic development area if it finds:
(1) the plan for the economic development area:
(A) promotes significant opportunities for the gainful
employment of its citizens;
(B) attracts a major new business enterprise to the unit;
(C) retains or expands a significant business enterprise
existing in the boundaries of the unit; or
(D) meets other purposes of this section and sections 28 and
30 of this chapter;
(2) the plan for the economic development area cannot be
achieved by regulatory processes or by the ordinary operation of
private enterprise without resort to the powers allowed under this
section and sections 28 and 30 of this chapter because of:
(A) lack of local public improvement;
(B) existence of improvements or conditions that lower the
value of the land below that of nearby land;
(C) multiple ownership of land; or
(D) other similar conditions;
(3) the public health and welfare will be benefited by
accomplishment of the plan for the economic development area;
(4) the accomplishment of the plan for the economic development
area will be a public utility and benefit as measured by:
(A) attraction or retention of permanent jobs;
(B) increase in the property tax base;
(C) improved diversity of the economic base; or
(D) other similar public benefits; and
(5) the plan for the economic development area conforms to the
comprehensive plan of development for the consolidated city.
(c) The determination that a geographic area is an economic
development area must be approved by the city-county legislative body.
The approval may be given either before or after judicial review is
requested. The requirement that the city-county legislative body
approve economic development areas does not prevent the commission
from amending the plan for the economic development area. However,
the enlargement of any boundary in the economic development area
must be approved by the city-county legislative body, and a boundary
may not be enlarged unless:
(1) the existing area does not generate sufficient revenue to
meet the financial obligations of the original project; or
(2) the Indiana economic development corporation has, in the
manner provided by section 8(f) of this chapter, made a
finding approving the enlargement of the boundary.
SOURCE: IC 36-7-15.1-30; (08)CC100108.758. -->
SECTION 758. IC 36-7-15.1-30, AS AMENDED BY P.L.185-2005,
SECTION 39, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 30. (a) All of the rights, powers, privileges, and
immunities that may be exercised by the commission in a
redevelopment project area or urban renewal area may be exercised by
the commission in an economic development area, subject to the
following:
(1) The content and manner of exercise of these rights, powers,
privileges, and immunities shall be determined by the purposes
and nature of an economic development area.
(2) Real property (or interests in real property) relative to which
action is taken under this section or section 28 or 29 of this
chapter in an economic development area is not required to meet
the conditions described in IC 36-7-1-3.
(3) The special tax levied in accordance with section 16 of this
chapter may be used to carry out activities under this chapter in
economic development areas.
(4) Bonds may be issued in accordance with section 17 of this
chapter to defray expenses of carrying out activities under this
chapter in economic development areas if no other revenue
sources are available for this purpose.
(5) The tax exemptions set forth in section 25 of this chapter are
applicable in economic development areas.
(6) An economic development area may be an allocation area for
the purposes of distribution and allocation of property taxes.
(7) The commission may not use its power of eminent domain
under section 13 of this chapter to carry out activities under this
chapter in economic development areas.
(b) The content and manner of discharge of duties set forth in
section 6 of this chapter shall be determined by the purposes and nature
of an economic development area.
SOURCE: IC 36-7-15.1-32; (08)CC100108.759. -->
SECTION 759. IC 36-7-15.1-32, AS AMENDED BY P.L.219-2007,
SECTION 130, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 32. (a) The commission must
establish a program for housing. The program, which may include such
elements as the commission considers appropriate, must be adopted as
part of a redevelopment plan or amendment to a redevelopment plan,
and must establish an allocation area for purposes of sections 26 and
35 of this chapter for the accomplishment of the program.
(b) The notice and hearing provisions of sections 10 and 10.5 of this
chapter apply to the resolution adopted under subsection (a). Judicial
review of the resolution may be made under section 11 of this chapter.
(c) Before formal submission of any housing program to the
commission, the department shall consult with persons interested in or
affected by the proposed program and provide the affected
neighborhood associations, residents, township assessors (if any), and
the county assessor with an adequate opportunity to participate in an
advisory role in planning, implementing, and evaluating the proposed
program. The department may hold public meetings in the affected
neighborhood to obtain the views of neighborhood associations and
residents.
SOURCE: IC 36-7-15.1-35; (08)CC100108.760. -->
SECTION 760. IC 36-7-15.1-35, AS AMENDED BY P.L.219-2007,
SECTION 131, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 35. (a) Notwithstanding section
26(a) of this chapter, with respect to the allocation and distribution of
property taxes for the accomplishment of a program adopted under
section 32 of this chapter, "base assessed value" means the net assessed
value of all of the land as finally determined for the assessment date
immediately preceding the effective date of the allocation provision, as
adjusted under section 26(g) of this chapter. However, "base assessed
value" does not include the value of real property improvements to the
land.
(b) The special fund established under section 26(b) of this chapter
for the allocation area for a program adopted under section 32 of this
chapter may be used only for purposes related to the accomplishment
of the program, including the following:
(1) The construction, rehabilitation, or repair of residential units
within the allocation area.
(2) The construction, reconstruction, or repair of infrastructure
(such as streets, sidewalks, and sewers) within or serving the
allocation area.
(3) The acquisition of real property and interests in real property
within the allocation area.
(4) The demolition of real property within the allocation area.
(5) To provide financial assistance to enable individuals and
families to purchase or lease residential units within the allocation
area. However, financial assistance may be provided only to those
individuals and families whose income is at or below the county's
median income for individuals and families, respectively.
(6) To provide financial assistance to neighborhood development
corporations to permit them to provide financial assistance for the
purposes described in subdivision (5).
(7)
For property taxes first due and payable before 2009, to
provide each taxpayer in the allocation area a credit for property
tax replacement as determined under subsections (c) and (d).
However, this credit may be provided by the commission only if
the city-county legislative body establishes the credit by
ordinance adopted in the year before the year in which the credit
is provided.
(c) The maximum credit that may be provided under subsection
(b)(7) to a taxpayer in a taxing district that contains all or part of an
allocation area established for a program adopted under section 32 of
this chapter shall be determined as follows:
STEP ONE: Determine that part of the sum of the amounts
described in IC 6-1.1-21-2(g)(1)(A) and IC 6-1.1-21-2(g)(2)
through IC 6-1.1-21-2(g)(5) that is attributable to the taxing
district.
STEP TWO: Divide:
(A) that part of 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(a)(1) that is attributable to the
taxing district; by
(B) the amount determined under STEP ONE.
STEP THREE: Multiply:
(A) the STEP TWO quotient; by
(B) the taxpayer's taxes (as defined in IC 6-1.1-21-2) levied in
the taxing district allocated to the allocation fund, including
the amount that would have been allocated but for the credit.
(d) Except as provided in subsection (g), the commission may
determine to grant to taxpayers in an allocation area from its allocation
fund a credit under this section, as calculated under subsection (c), by
applying one-half (1/2) of the credit to each installment of taxes (as
defined in IC 6-1.1-21-2) that under IC 6-1.1-22-9 are due and payable
in a year. Except as provided in subsection (g), one-half (1/2) of the
credit shall be applied to each installment of taxes (as defined in
IC 6-1.1-21-2). The commission must provide for the credit annually
by a resolution and must find in the resolution the following:
(1) That the money to be collected and deposited in the allocation
fund, based upon historical collection rates, after granting the
credit will equal the amounts payable for contractual obligations
from the fund, plus ten percent (10%) of those amounts.
(2) If bonds payable from the fund are outstanding, that there is
a debt service reserve for the bonds that at least equals the amount
of the credit to be granted.
(3) If bonds of a lessor under section 17.1 of this chapter or under
IC 36-1-10 are outstanding and if lease rentals are payable from
the fund, that there is a debt service reserve for those bonds that
at least equals the amount of the credit to be granted.
If the tax increment is insufficient to grant the credit in full, the
commission may grant the credit in part, prorated among all taxpayers.
(e) Notwithstanding section 26(b) of this chapter, the special fund
established under section 26(b) of this chapter for the allocation area
for a program adopted under section 32 of this chapter may only be
used to do one (1) or more of the following:
(1) Accomplish one (1) or more of the actions set forth in section
26(b)(2)(A) through 26(b)(2)(H) of this chapter.
(2) Reimburse the consolidated city for expenditures made by the
city in order to accomplish the housing program in that allocation
area.
The special fund may not be used for operating expenses of the
commission.
(f) Notwithstanding section 26(b) of this chapter, the commission
shall, relative to the special fund established under section 26(b) of this
chapter for an allocation area for a program adopted under section 32
of this chapter, do the following before July 15 of each year:
(1) Determine the amount, if any, by which property taxes payable
to the allocation fund in the following year the assessed value of
the taxable property in the allocation area, 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:
(A) to make, when due, principal and interest payments on
bonds described in section 26(b)(2) of this chapter;
(B) to pay the amount necessary for other purposes described
in section 26(b)(2) of this chapter; and
(C) to reimburse the consolidated city for anticipated
expenditures described in subsection (e)(2).
(2) Notify Provide a written notice to the county auditor, of the
legislative body of the consolidated city, and the officers who
are authorized to fix budgets, tax rates, and tax levies under
IC 6-1.1-17-5 for each of the other taxing units that is wholly
or partly located within the allocation area. The notice must:
(A) state the amount, if any, of excess property taxes assessed
value that the commission has determined may be paid
allocated to the respective taxing units in the manner
prescribed in section 26(b)(1) of this chapter; or
(B) state that the commission has determined that there is
no excess assessed value that may be allocated to the
respective taxing units in the manner prescribed in section
26(b)(1) of this chapter.
The county auditor shall allocate to the respective taxing units
the amount, if any, of excess assessed value determined by the
commission.
(g) 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 (d)
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).
SOURCE: IC 36-7-15.1-40; (08)CC100108.761. -->
SECTION 761. IC 36-7-15.1-40, AS AMENDED BY P.L.185-2005,
SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 40. (a) A commission shall establish a
redevelopment project area by following the procedures set forth in
sections 8 through 10 of this chapter. The establishment of a
redevelopment project area under this subsection must also be
approved by resolution of the legislative body of the excluded city.
(b) A commission may amend a resolution or plan for a
redevelopment project area or economic development area by
following the procedures of section set forth in sections 8 through
10.5 of this chapter. An amendment made under this subsection must
also be approved by resolution of the legislative body of the excluded
city.
(c) A person who filed a written remonstrance with the commission
under subsection (a) and is aggrieved by the final action taken may
seek appeal of the action by following the procedures for appeal set
forth in section 11 of this chapter. The appeal hearing is governed by
the procedures of section 11(b) of this chapter.
SOURCE: IC 36-7-15.1-45; (08)CC100108.762. -->
SECTION 762. IC 36-7-15.1-45, AS AMENDED BY P.L.219-2007,
SECTION 132, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 45. (a) In addition to other methods
of raising money for property acquisition or redevelopment in a
redevelopment project area, and in anticipation of the special tax to be
levied under section 50 of this chapter, the taxes allocated under
section 53 of this chapter, or other revenues of the redevelopment
district, a commission may, by resolution, issue the bonds of its
redevelopment district in the name of the excluded city. The amount of
the bonds may not exceed the total, as estimated by the commission, of
all expenses reasonably incurred in connection with the acquisition and
redevelopment of the property, including:
(1) the total cost of all land, rights-of-way, and other property to
be acquired and redeveloped;
(2) all reasonable and necessary architectural, engineering, legal,
financing, accounting, advertising, bond discount, and
supervisory expenses related to the acquisition and redevelopment
of the property or the issuance of bonds;
(3) capitalized interest permitted in this chapter and a debt service
reserve for the bonds, to the extent that the redevelopment
commission determines that a reserve is reasonably required;
(4) the total cost of all clearing and construction work provided
for in the resolution; and
(5) expenses that the commission is required or permitted to pay
under IC 8-23-17.
(b) If a commission plans to acquire different parcels of land or let
different contracts for redevelopment work at approximately the same
time, whether under one (1) or more resolutions, a commission may
provide for the total cost in one (1) issue of bonds.
(c) The bonds must be dated as set forth in the bond resolution and
negotiable subject to the requirements concerning registration of the
bonds. The resolution authorizing the bonds must state:
(1) the denominations of the bonds;
(2) the place or places at which the bonds are payable; and
(3) the term of the bonds, which may not exceed:
(A) fifty (50) years,
for bonds issued before July 1, 2008; or
(B) twenty-five (25) years, for bonds issued after June 30,
2008.
The resolution may also state that the bonds are redeemable before
maturity with or without a premium, as determined by the commission.
(d) The commission shall certify a copy of the resolution authorizing
the bonds to the fiscal officer of the excluded city, 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.
(e) The bonds shall be executed by the excluded city executive and
attested by the excluded city fiscal officer. The interest coupons, if any,
shall be executed by the facsimile signature of the excluded city fiscal
officer.
(f) The bonds are exempt from taxation as provided by IC 6-8-5.
(g) The excluded city fiscal officer shall sell the bonds according to
law. Bonds payable solely or in part from tax proceeds allocated under
section 53(b)(2) of this chapter or other revenues of the district may be
sold at private negotiated sale and at a price or prices not less than
ninety-seven percent (97%) of the par value.
(h) The bonds are not a corporate obligation of the excluded city but
are an indebtedness of the redevelopment district. The bonds and
interest are payable:
(1) from a special tax levied upon all of the property in the
redevelopment district, as provided by section 50 of this chapter;
(2) from the tax proceeds allocated under section 53(b)(2) of this
chapter;
(3) from other revenues available to the commission; or
(4) from a combination of the methods described in subdivisions
(1) through (3);
and from any revenues of the designated project. If the bonds are
payable solely from the tax proceeds allocated under section 53(b)(2)
of this chapter, other revenues of the redevelopment commission, or
any combination of these sources, they may be issued in any amount
without limitation.
(i) Proceeds from the sale of the 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 issue.
(j) The laws relating to the filing of petitions requesting the issuance
of bonds and the right of taxpayers and voters to remonstrate against,
or vote on, the issuance of bonds applicable to bonds issued under this
chapter do not apply to bonds payable solely or in part from tax
proceeds allocated under section 53(b)(2) of this chapter, other
revenues of the commission, or any combination of these sources.
(k) If bonds are issued under this chapter that are payable solely or
in part from revenues to a commission from a project or projects, a
commission 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 but may not convey or mortgage any project or
parts of a project. 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 commission.
The commission may establish fees and charges for the use of any
project and covenant with the owners of 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 commission that are payable
solely from revenues of the commission must contain a statement to
that effect in the form of bond.
SOURCE: IC 36-7-15.1-46; (08)CC100108.763. -->
SECTION 763. IC 36-7-15.1-46 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 46. (a) A commission
may enter into a lease of any property that may be financed with the
proceeds of bonds issued under section 45 of this chapter with a lessor
for a term not to exceed:
(1) fifty (50) years,
for a lease entered into before July 1, 2008;
or
(2) twenty-five (25) years, for a lease entered into after June
30, 2008.
The lease may provide for payments to be made by the commission
from special benefits taxes levied under section 50 of this chapter,
taxes allocated under section 53 of this chapter, any other revenue
available to the commission, or any combination of these sources.
(b) A lease may provide that payments by the commission to the
lessor are required only to the extent and only for the period that the
lessor is able to provide the leased facilities in accordance with the
lease. The terms of each lease must be based upon the value of the
facilities leased and may not create a debt of the unit or the district for
purposes of the Constitution of the State of Indiana.
(c) A lease may be entered into by the commission only after a
public hearing by the commission at which all interested parties are
given the opportunity to be heard. Notice of the hearing must be given
by publication in accordance with IC 5-3-1. After the public hearing,
the commission may adopt a resolution authorizing the execution of the
lease on behalf of the unit if it finds that the service to be provided
throughout the term of the lease will serve the public purpose of the
unit and is in the best interests of its residents. Any lease approved by
a resolution of the commission must be approved by an ordinance of
the fiscal body of the excluded city.
(d) Upon execution of a lease providing for payments by the
commission in whole or in part from the levy of special benefits taxes
under section 50 of this chapter and upon approval of the lease by the
fiscal body, the commission shall publish notice of the execution of the
lease and its approval in accordance with IC 5-3-1. Fifty (50) or more
taxpayers residing in the district who will be affected by the lease and
who may be of the opinion that no necessity exists for the execution of
the lease or that the payments provided for in the lease are not fair and
reasonable may file a petition in the office of the county auditor within
thirty (30) days after the publication of the notice of execution and
approval. The petition must set forth the petitioners' names, addresses,
and objections to the lease and the facts showing that the execution of
the lease is unnecessary or unwise or that the payments provided for in
the lease are not fair and reasonable, as the case may be. Upon the
filing of the petition, the county auditor shall immediately certify a
copy of the petition, together with such other data as may be necessary
in order to present the questions involved, to the department of local
government finance. Upon receipt of the certified petition and
information, the department of local government finance shall fix a
time and place for the hearing in the redevelopment district, which
must not be less than five (5) or more than thirty (30) days after the
time for the hearing is fixed. Notice of the hearing shall be given by the
department of local government finance to the members of the fiscal
body, to the commission, and to the first fifty (50) petitioners on the
petition by a letter signed by the commissioner or deputy commissioner
of the department and enclosed with fully prepaid postage sent to those
persons at their usual place of residence, at least five (5) days before
the date of the hearing. The decision of the department of local
government finance on the appeal, upon the necessity for the execution
of the lease and as to whether the payments under it are fair and
reasonable, is final.
(e) A commission entering into a lease payable from allocated taxes
under section 53 of this chapter or revenues or other available funds of
the commission may:
(1) pledge the revenue to make payments under the lease as
provided in IC 5-1-14-4; and
(2) establish a special fund to make the payments.
Lease rentals may be limited to money in the special fund so that the
obligations of the commission to make the lease rental payments are
not considered a debt of the unit or the district for purposes of the
Constitution of the State of Indiana.
(f) Except as provided in this section, no approvals of any
governmental body or agency are required before the commission
enters into a lease under this section.
(g) An action to contest the validity of the lease or to enjoin the
performance of any of its terms and conditions must be brought within
thirty (30) days after the publication of the notice of the execution and
approval of the lease. However, if the lease is payable in whole or in
part from tax levies and an appeal has been taken to the department of
local government finance, an action to contest the validity or to enjoin
performance must be brought within thirty (30) days after the decision
of the department of local government finance.
(h) If a commission exercises an option to buy a leased facility from
a lessor, the commission may subsequently sell the leased facility,
without regard to any other statute, to the lessor at the end of the lease
term at a price set forth in the lease or at fair market value established
at the time of the sale by the commission through auction, appraisal, or
arms length negotiation. If the facility is sold at auction, after appraisal,
or through negotiation, the commission shall conduct a hearing after
public notice in accordance with IC 5-3-1 before the sale. Any action
to contest the sale must be brought within fifteen (15) days after the
hearing.
SOURCE: IC 36-7-15.1-51; (08)CC100108.764. -->
SECTION 764. IC 36-7-15.1-51 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 51. (a)
Subject to the
approval of the legislative body of the consolidated city, and in
order to:
(1) undertake survey and planning activities under this chapter;
(2) undertake and carry out any redevelopment project or
economic development plan;
(3) pay principal and interest on any advances;
(4) pay or retire any bonds and interest on them; or
(5) refund loans previously made under this section;
the commission may apply for and accept advances, short term and
long term loans, grants, contributions, loan guarantees, and any other
form of financial assistance from the federal government or from any
of its agencies. The commission may apply for and accept loans under
this section from sources other than the federal government or federal
agencies, but only if the loans are unconditionally guaranteed by the
federal government or federal agencies. The commission may also
enter into and carry out contracts and agreements in connection with
that financial assistance upon the terms and conditions that the
commission considers reasonable and appropriate, if those terms and
conditions are not inconsistent with the purposes of this chapter. The
provisions of such a contract or agreement in regard to the handling,
deposit, and application of project funds as all other provisions are
valid and binding on the excluded city or its executive departments and
officers, as well as the commission, notwithstanding any other
provision of this chapter.
(b)
Subject to the approval of the fiscal body of the consolidated
city, the commission may issue and sell bonds, notes, or warrants:
(1) to the federal government to evidence short term or long term
loans made under this section; or
(2) to persons or entities other than the federal government to
evidence short or long term loans made under this section that are
unconditionally guaranteed by the federal government or federal
agencies;
without notice of sale being given or a public offering being made.
(c) Notwithstanding any other law, bonds, notes, or warrants issued
by the commission under this section may:
(1) be in the amounts, form, or denomination;
(2) be either coupon or registered;
(3) carry conversion or other privileges;
(4) have a rank or priority;
(5) be of such description;
(6) be secured (subject to other provisions of this section) in such
manner;
(7) bear interest at a rate or rates;
(8) be payable as to both principal and interest in a medium of
payment, at a time or times (which may be upon demand), and at
a place or places;
(9) be subject to terms of redemption (with or without premium);
(10) contain or be subject to any covenants, conditions, and
provisions; and
(11) have any other characteristics;
that the commission considers reasonable and appropriate.
(d) Bonds, notes, or warrants issued under this section are not an
indebtedness of the excluded city or its redevelopment district within
the meaning of any constitutional or statutory limitation of
indebtedness. The bonds, notes, or warrants are not payable from or
secured by a levy of taxes but are payable only from and secured only
by income, funds, and properties of the project becoming available to
the commission under this chapter or by grant funds from the federal
government, as the commission specifies in the resolution authorizing
their issuance.
(e) Bonds, notes, or warrants issued under this section are exempt
from taxation as provided by IC 6-8-5.
(f) Bonds, notes, or warrants issued under this section shall be
executed by the city executive and attested by the fiscal officer in the
name of the "City (or Town) of _______________, for and on behalf
of its Redevelopment District".
(g) Following the adoption of the resolution authorizing the issuance
of bonds, notes, or warrants under this section, the commission shall
certify a copy of that resolution to the officers of the excluded city who
have duties with respect to bonds, notes, or warrants of the excluded
city. At the proper time, the commission shall deliver to the officers the
unexecuted bonds, notes, or warrants prepared for execution in
accordance with the resolution.
(h) All bonds, notes, or warrants issued under this section shall be
sold by the officers of the excluded city who have duties with respect
to the sale of bonds, notes, or warrants of the excluded city. If an
officer whose signature appears on any bonds, notes, or warrants issued
under this section leaves office before their delivery, the signature
remains valid and sufficient for all purposes as if the officer had
remained in office until the delivery.
(i) If, at any time during the life of a loan contract or agreement
under this section, the commission can obtain loans for the purposes of
this section from sources other than the federal government at interest
rates not less favorable than provided in the loan contract or agreement,
and if the loan contract or agreement so permits, the commission may
do so and may pledge the loan contract and any rights under that
contract as security for the repayment of the loans obtained from other
sources. Any loan under this subsection may be evidenced by bonds,
notes, or warrants issued and secured in the same manner as provided
in this section for loans from the federal government. These bonds,
notes, or warrants may be sold at either public or private sale, as the
commission considers appropriate.
(j) Money obtained from the federal government or from other
sources under this section, and money that is required by a contract or
agreement under this section to be used for project expenditure
purposes, repayment of survey and planning advances, or repayment of
temporary or definitive loans, may be expended by the commission
without regard to any law pertaining to the making and approval of
budgets, appropriations, and expenditures.
(k) Bonds, notes, or warrants issued under this section are declared
to be issued for an essential public and governmental purpose.
SOURCE: IC 36-7-15.1-53; (08)CC100108.765. -->
SECTION 765. IC 36-7-15.1-53, AS AMENDED BY P.L.154-2006,
SECTION 78, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 53. (a) As used in this section:
"Allocation area" means that part of a redevelopment project area
to which an allocation provision of a resolution adopted under section
40 of this chapter refers for purposes of distribution and allocation of
property taxes.
"Base assessed value" means:
(1) the net assessed value of all the property as finally determined
for the assessment date immediately preceding the effective date
of the allocation provision of the declaratory resolution, as
adjusted under subsection (h); plus
(2) to the extent that it is not included in subdivision (1), the net
assessed value of property that is assessed as residential property
under the rules of the department of local government finance, as
finally determined for any assessment date after the effective date
of the allocation provision.
Except as provided in section 55 of this chapter, "property taxes"
means taxes imposed under IC 6-1.1 on real property.
(b) A resolution adopted under section 40 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 resolution previously adopted may include an allocation
provision by the amendment of that 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
must be approved by resolution of the legislative body of the excluded
city and must specify an expiration date for the allocation provision.
that For an allocation area established before July 1, 2008, the
expiration date may not be more than thirty (30) years after the date
on which the allocation provision is established. For an allocation
area established after June 30, 2008, the expiration date may not
be more than twenty-five (25) years after the date on which the
allocation provision is established. However, with respect to bonds
or other obligations that were issued before July 1, 2008, if any of
the 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 a special 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 that are incurred by
the redevelopment district for the purpose of financing or
refinancing the redevelopment of that allocation area.
(B) Establish, augment, or restore the debt service reserve for
bonds payable solely or in part from allocated tax proceeds in
that allocation area.
(C) Pay the principal of and interest on bonds payable from
allocated tax proceeds in that allocation area and from the
special tax levied under section 50 of this chapter.
(D) Pay the principal of and interest on bonds issued by the
excluded city to pay for local public improvements in that are
physically located in or physically connected to that
allocation area.
(E) Pay premiums on the redemption before maturity of bonds
payable solely or in part from allocated tax proceeds in that
allocation area.
(F) Make payments on leases payable from allocated tax
proceeds in that allocation area under section 46 of this
chapter.
(G) Reimburse the excluded city for expenditures for local
public improvements (which include buildings, park facilities,
and other items set forth in section 45 of this chapter) in that
are physically located in or physically connected to that
allocation area.
(H) Reimburse the unit for rentals paid by it for a building or
parking facility in that is physically located in or physically
connected to that allocation area under any lease entered into
under IC 36-1-10.
(I) 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 special fund may not be used for operating expenses of the
commission.
(3) Before July 15 of each year, the commission shall do the
following:
(A) Determine the amount, if any, by which property taxes
payable to the allocation fund in the following year the
assessed value of the taxable property in the allocation
area for the most recent assessment date minus the base
assessed value, when multiplied by the estimated tax rate
of the allocation area, will exceed the amount of assessed
value needed to provide 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) and subsection (g).
(B) Notify Provide a written notice to the county auditor, of
the fiscal body of the county or municipality that
established the department of redevelopment, and the
officers who are authorized to fix budgets, tax rates, and
tax levies under IC 6-1.1-17-5 for each of the other taxing
units that is wholly or partly located within the allocation
area. The notice must:
(i) state the amount, if any, of excess assessed value that the
commission has determined may be allocated to the
respective taxing units in the manner prescribed in
subdivision (1); or
(ii) state that the commission has determined that there
is no excess assessed value that may be allocated to the
respective taxing units in the manner prescribed in
subdivision (1).
The county auditor shall allocate to the respective taxing
units the amount, if any, of excess assessed value
determined by the commission. The commission may not
authorize an allocation 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).
(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 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 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 the 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. 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 one (1) or more of the following
purposes:
(1) To pay for programs in job training, job enrichment, and basic
skill development designed to benefit residents and employers in
the enterprise zone. The programs must reserve at least one-half
(1/2) of the enrollment in any session for residents of the
enterprise zone.
(2) To make loans and grants for the purpose of stimulating
business activity in the enterprise zone or providing employment
for enterprise zone residents in an enterprise zone. These loans
and grants may be made to the following:
(A) Businesses operating in the enterprise zone.
(B) Businesses that will move their operations to the enterprise
zone if such a loan or grant is made.
(3) To provide funds to carry out other purposes specified in
subsection (b)(2). However, where reference is made in
subsection (b)(2) to the allocation area, the reference refers, 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.
(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. After each annual adjustment under IC 6-1.1-4-4.5, the
department of local government finance shall adjust the base assessed
value to neutralize any effect of the annual adjustment on the property
tax proceeds allocated to the redevelopment district under this section.
However, the adjustments under this subsection may not include the
effect of property tax abatements under IC 6-1.1-12.1, and these
adjustments 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 or annual
adjustment 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.
SOURCE: IC 36-7-15.1-57; (08)CC100108.766. -->
SECTION 766. IC 36-7-15.1-57 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 57. (a) The commission
may, by following the procedures set forth in sections 8, 9, and 10 of
this chapter, approve a plan for and determine that a geographic area
in the redevelopment district is an economic development area.
Designation of an economic development area is subject to judicial
review in the manner prescribed in section 11 of this chapter.
(b) The commission may determine that a geographic area is an
economic development area if it finds that:
(1) the plan for the economic development area:
(A) promotes significant opportunities for the gainful
employment of its citizens;
(B) attracts a major new business enterprise to the unit;
(C) retains or expands a significant business enterprise
existing in the boundaries of the unit; or
(D) meets other purposes of this section and sections 28 and
58 of this chapter;
(2) the plan for the economic development area cannot be
achieved by regulatory processes or by the ordinary operation of
private enterprise without resort to the powers allowed under this
section and sections 28 and 58 of this chapter because of:
(A) lack of local public improvement;
(B) existence of improvements or conditions that lower the
value of the land below that of nearby land;
(C) multiple ownership of land; or
(D) other similar conditions;
(3) the public health and welfare will be benefited by
accomplishment of the plan for the economic development area;
(4) the accomplishment of the plan for the economic development
area will be of public utility and benefit as measured by:
(A) attraction or retention of permanent jobs;
(B) increase in the property tax base;
(C) improved diversity of the economic base; or
(D) other similar public benefits; and
(5) the plan for the economic development area conforms to the
comprehensive plan of development for the county.
(c) The determination that a geographic area is an economic
development area must be approved by the excluded city legislative
body. The approval may be given either before or after judicial review
is requested. The requirement that the excluded city legislative body
approve economic development areas does not prevent the commission
from amending the plan for the economic development area. However,
the enlargement of any boundary in the economic development area
must be approved by the excluded city legislative body, and a
boundary may not be enlarged unless:
(1) the existing area does not generate sufficient revenue to
meet the financial obligations of the original project; or
(2) the Indiana economic development corporation has, in the
manner provided by section 8(f) of this chapter, made a
finding approving the enlargement of the boundary.
SOURCE: IC 36-7-15.1-58; (08)CC100108.767. -->
SECTION 767. IC 36-7-15.1-58, AS AMENDED BY P.L.185-2005,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 58. (a) All of the rights, powers, privileges, and
immunities that may be exercised by a commission in a redevelopment
project area may be exercised by a commission in an economic
development area, subject to the following:
(1) The content and manner of exercise of these rights, powers,
privileges, and immunities shall be determined by the purposes
and nature of an economic development area.
(2) Real property (or interests in real property) relative to which
action is taken under this section or section 28 or 57 of this
chapter in an economic development area is not required to meet
the conditions described in IC 36-7-1-3.
(3) Bonds may be issued in accordance with section 45 of this
chapter to defray expenses of carrying out activities under this
chapter in economic development areas if no other revenue
sources are available for this purpose.
(4) The tax exemptions set forth in section 52 of this chapter are
applicable in economic development areas.
(5) An economic development area may be an allocation area for
the purposes of distribution and allocation of property taxes.
However, a declaratory resolution or an amendment that
establishes an allocation area must be approved by resolution of
the legislative body of the excluded city.
(6) The excluded city legislative body may not use its power of
eminent domain under section 39 of this chapter to carry out
activities under this chapter in economic development areas.
(b) The content and manner of discharge of duties set forth in
section 39(a) of this chapter shall be determined by the purposes and
nature of an economic development area.
SOURCE: IC 36-7-15.3-15; (08)CC100108.768. -->
SECTION 768. IC 36-7-15.3-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 15. (a) The authority
may issue bonds for the purpose of obtaining money to pay the cost of:
(1) acquiring property;
(2) constructing, improving, reconstructing, or renovating one (1)
or more local public improvements; or
(3) funding or refunding bonds issued under this chapter or
IC 36-7-15.1.
(b) The bonds are payable solely from the lease rentals from the
lease of the local public improvement for which the bonds were issued,
insurance proceeds, and any other funds pledged or available.
(c) The bonds shall be authorized by a resolution of the board.
(d) The terms and form of the bonds shall either be set out in the
resolution or in a form of trust indenture approved by the resolution.
(e) The bonds shall mature within:
(1) fifty (50) years, for bonds issued before July 1, 2008; or
(2) twenty-five (25) years, for bonds issued after June 30,
2008.
(f) The board shall sell the bonds at public or private sale upon such
terms as determined by the board.
(g) All money received from any bonds issued under this chapter
shall be applied solely to the payment of the cost of the acquisition or
construction, or both, of local public improvements, or the cost of
refunding or refinancing outstanding bonds, for which the bonds are
issued. The cost may include:
(1) planning and development of the facility and all buildings,
facilities, structures, and improvements related to it;
(2) acquisition of a site and clearing and preparing the site for
construction;
(3) equipment, facilities, structures, and improvements that are
necessary or desirable to make the local public improvements that
are necessary or desirable to make the local public improvements
suitable for use and operations;
(4) architectural, engineering, consultant, and attorney fees;
(5) incidental expenses in connection with the issuance and sale
of bonds;
(6) reserves for principal and interest;
(7) interest during construction and for a period thereafter
determined by the board, but in no event to exceed five (5) years;
(8) financial advisory fees;
(9) insurance during construction;
(10) municipal bond insurance, debt service reserve insurance,
letters of credit, or other credit enhancement; and
(11) in the case of refunding or refinancing, payment of the
principal of, redemption premiums, if any, and interest on, the
bonds being refunded or refinanced.
SOURCE: IC 36-7-26-25; (08)CC100108.769. -->
SECTION 769. IC 36-7-26-25 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 25. The board
may not approve a resolution under section 16 of this chapter until the
board has satisfied itself that the city in which the proposed district will
be established has maximized the use of tax increment financing under
IC 36-7-14 or IC 36-7-14.5 to finance public improvements within or
serving the proposed district.
subject to the granting of an additional
credit under IC 36-7-14-39.5. The city may not grant property tax
abatements to the taxpayers within the proposed district or a district,
except that the board may approve a resolution under section 16 of this
chapter in the proposed district or a district in which real property tax
abatement not to exceed three (3) years has been granted.
SOURCE: IC 36-7-30-25; (08)CC100108.770. -->
SECTION 770. IC 36-7-30-25, AS AMENDED BY P.L.154-2006,
SECTION 79, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 25. (a) The following definitions apply
throughout this section:
(1) "Allocation area" means that part of a military base reuse area
to which an allocation provision of a declaratory resolution
adopted under section 10 of this chapter refers for purposes of
distribution and allocation of property taxes.
(2) "Base assessed value" means:
(A) the net assessed value of all the property as finally
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 thereto, 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.
Clause (C) applies only to allocation areas established in a
military reuse area after June 30, 1997, and to the part of an
allocation area that was established before June 30, 1997, and that
is added to an existing allocation area after June 30, 1997.
(3) "Property taxes" means taxes imposed under IC 6-1.1 on real
property.
(b) A declaratory resolution adopted under section 10 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 13 of this chapter. The allocation
provision may apply to all or part of the military base reuse 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 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)
For property taxes first due and payable before 2009,
pay all or a part of a property tax replacement credit to
taxpayers in an allocation area as determined by the reuse
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:
(i) 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
(ii) the STEP ONE sum.
STEP THREE: Multiply:
(i) the STEP TWO quotient; times
(ii) 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.
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
27 of this chapter
(before its repeal) in the same year.
(F) Pay expenses incurred by the reuse authority for local
public improvements or structures that were in the allocation
area or directly serving or benefiting 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
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 Provide a written notice to the county auditor,
of
the fiscal body of the unit that established the reuse
authority, and the officers who are authorized to fix
budgets, tax rates, and tax levies under IC 6-1.1-17-5 for
each of the other taxing units that is wholly or partly
located within the allocation area. The notice must:
(i) state 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);
or
(ii) state that the reuse authority has determined that
there are no excess property tax proceeds that may be
allocated to the respective taxing units in the manner
prescribed in subdivision (1).
The county auditor shall allocate to the respective taxing
units the amount, if any, of excess property tax proceeds
determined by the reuse authority. 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
before 2009 are eligible for the
property tax replacement credit provided under IC 6-1.1-21.
(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. After each annual adjustment under IC 6-1.1-4-4.5,
the department of local government finance shall adjust the base
assessed value to neutralize any effect of the annual adjustment on the
property tax proceeds allocated to the military base reuse district under
this section. However, the adjustments under this subsection may not
include the effect of property tax abatements under IC 6-1.1-12.1, and
these adjustments 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 or annual
adjustment 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.
SOURCE: IC 36-7-30-31; (08)CC100108.771. -->
SECTION 771. IC 36-7-30-31, AS AMENDED BY P.L.219-2007,
SECTION 136, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 31. (a) As used in this section, the
following terms have the meanings set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Owner.
(3) Person.
(4) Personal property.
(5) Property taxation.
(6) Tangible property.
(7) Township assessor.
(b) As used in this section, "PILOTS" means payments in lieu of
taxes.
(c) The general assembly finds the following:
(1) That the closing of a military base in a unit results in an
increased cost to the unit of providing governmental services to
the area formerly occupied by the military base.
(2) That military base property held by a reuse authority is exempt
from property taxation, resulting in the lack of an adequate tax
base to support the increased governmental services.
(3) That to restore this tax base and provide a proper allocation of
the cost of providing governmental services the fiscal body of the
unit should be authorized to collect PILOTS from the reuse
authority.
(4) That the appropriate maximum PILOTS would be the amount
of the property taxes that would be paid if the tangible property
were not exempt.
(d) The fiscal body of the unit may adopt an ordinance to require a
reuse authority to pay PILOTS at times set forth in the ordinance with
respect to tangible property of which the reuse authority is the owner
or the lessee and that is exempt from property taxes. The ordinance
remains in full force and effect until repealed or modified by the fiscal
body.
(e) The PILOTS must be calculated so that the PILOTS do not
exceed the amount of property taxes that would have been levied by the
fiscal body for the unit upon the tangible property described in
subsection (d) if the property were not exempt from property taxation.
(f) PILOTS shall be imposed as are property taxes and shall be
based on the assessed value of the tangible property described in
subsection (d). Except as provided in subsection (j), the township
assessors assessor, or the county assessor if there is no township
assessor for the township, shall assess the tangible property described
in subsection (d) as though the property were not exempt. The reuse
authority shall report the value of personal property in a manner
consistent with IC 6-1.1-3.
(g) Notwithstanding any other law, a reuse authority is authorized
to pay PILOTS imposed under this section from any legally available
source of revenues. The reuse authority may consider these payments
to be operating expenses for all purposes.
(h) PILOTS shall be deposited in the general fund of the unit and
used for any purpose for which the general fund may be used.
(i) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as property taxes for purposes of
all procedural and substantive provisions of law.
(j) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-7-30.5-30; (08)CC100108.772. -->
SECTION 772. IC 36-7-30.5-30, AS AMENDED BY P.L.154-2006,
SECTION 80, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 30. (a) The following definitions apply
throughout this section:
(1) "Allocation area" means that part of a military base
development area to which an allocation provision of a
declaratory resolution adopted under section 16 of this chapter
refers for purposes of distribution and allocation of property taxes.
(2) "Base assessed value" means:
(A) the net assessed value of all the property as finally
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:
(A) Pay the principal of and interest and redemption premium
on any obligations incurred by the development authority or
any other entity for the purpose of financing or refinancing
military base development or reuse activities in or directly
serving or benefitting 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 development
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 benefitting that allocation area.
(E) For property taxes first due and payable before 2009,
pay all or a part of a property tax replacement credit to
taxpayers in an allocation area as determined by the
development 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:
(i) 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
(ii) the STEP ONE sum.
STEP THREE: Multiply:
(i) the STEP TWO quotient; by
(ii) 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.
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
(before its repeal) 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 Provide a written notice to the appropriate county
auditor of auditors and the fiscal bodies and other officers
who are authorized to fix budgets, tax rates, and tax levies
under IC 6-1.1-17-5 for each of the other taxing units that
is wholly or partly located within the allocation area. The
notice must:
(i) state 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);
or
(ii) state that the development authority has determined
that there is no excess assessed value that may be
allocated to the respective taxing units in the manner
prescribed in subdivision (1).
The county auditors shall allocate to the respective taxing
units the amount, if any, of excess assessed value
determined by the development authority. 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
before 2009
are eligible for the property tax replacement credit provided
under IC 6-1.1-21.
(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. After each annual adjustment under
IC 6-1.1-4-4.5, the department of local government finance shall adjust
the base assessed value to neutralize any effect of the annual
adjustment on the property tax proceeds allocated to the military base
development district under this section. However, the adjustments
under this subsection may not include the effect of property tax
abatements under IC 6-1.1-12.1, and these adjustments 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 or annual adjustment
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.
SOURCE: IC 36-7-30.5-34; (08)CC100108.773. -->
SECTION 773. IC 36-7-30.5-34, AS AMENDED BY P.L.219-2007,
SECTION 139, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 34. (a) As used in this section, the
following terms have the meanings set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Owner.
(3) Person.
(4) Personal property.
(5) Property taxation.
(6) Tangible property.
(7) Township assessor.
(b) As used in this section, "PILOTS" means payments in lieu of
taxes.
(c) The general assembly finds the following:
(1) That the closing of a military base in a unit results in an
increased cost to the unit of providing governmental services to
the area formerly occupied by the military base.
(2) That military base property held by a development authority
is exempt from property taxation, resulting in the lack of an
adequate tax base to support the increased governmental services.
(3) That to restore this tax base and provide a proper allocation of
the cost of providing governmental services the fiscal body of the
unit should be authorized to collect PILOTS from the
development authority.
(4) That the appropriate maximum PILOTS would be the amount
of the property taxes that would be paid if the tangible property
were not exempt.
(d) The fiscal body of the unit may adopt an ordinance to require a
development authority to pay PILOTS at times set forth in the
ordinance with respect to tangible property of which the development
authority is the owner or the lessee and that is exempt from property
taxes. The ordinance remains in full force and effect until repealed or
modified by the fiscal body.
(e) The PILOTS must be calculated so that the PILOTS do not
exceed the amount of property taxes that would have been levied by the
fiscal body for the unit upon the tangible property described in
subsection (d) if the property were not exempt from property taxation.
(f) PILOTS shall be imposed as are property taxes and shall be
based on the assessed value of the tangible property described in
subsection (d). Except as provided in subsection (j), the township
assessors assessor, or the county assessor if there is no township
assessor for the township, shall assess the tangible property described
in subsection (d) as though the property were not exempt. The
development authority shall report the value of personal property in a
manner consistent with IC 6-1.1-3.
(g) Notwithstanding any other law, a development authority is
authorized to pay PILOTS imposed under this section from any legally
available source of revenues. The development authority may consider
these payments to be operating expenses for all purposes.
(h) PILOTS shall be deposited in the general fund of the unit and
used for any purpose for which the general fund may be used.
(i) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as property taxes for purposes of
all procedural and substantive provisions of law.
(j) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-7-32-17; (08)CC100108.774. -->
SECTION 774. IC 36-7-32-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 17. (a) An allocation
provision adopted under section 15 of this chapter must:
(1) apply to the entire certified technology park; and
(2) require that any property tax on taxable property subsequently
levied by or for the benefit of any public body entitled to a
distribution of property taxes in the certified technology park be
allocated and distributed as provided in subsections (b) and (c).
(b) Except as otherwise provided in this section, the proceeds of the
taxes attributable to the lesser of:
(1) the assessed value of the taxable property for the assessment
date with respect to which the allocation and distribution is made;
or
(2) the base assessed value;
shall be allocated and, when collected, paid into the funds of the
respective taxing units.
(c) Except as provided in subsection (d), all the property tax
proceeds that exceed those described in subsection (b) shall be
allocated to the redevelopment commission for the certified technology
park and, when collected, paid into the certified technology park fund
established under section 23 of this chapter.
(d) Before July 15 of each year, the redevelopment commission
shall do the following:
(1) Determine the amount, if any, by which the property tax
proceeds to be deposited in the certified technology park fund will
exceed the amount necessary for the purposes described in section
23 of this chapter.
(2) Notify Provide a written notice to the county auditor, of the
fiscal body of the county or municipality that established the
redevelopment commission, and the officers who are
authorized to fix budgets, tax rates, and tax levies under
IC 6-1.1-17-5 for each of the other taxing units that is wholly
or partly located within the allocation area. The notice must:
(A) state the amount, if any, of excess tax proceeds that the
redevelopment commission has determined may be allocated
to the respective taxing units in the manner prescribed in
subsection (c); or
(B) state that the commission has determined that there is
no excess assessed value that may be allocated to the
respective taxing units in the manner prescribed in
subdivision (1).
The county auditor shall allocate to the respective taxing units
the amount, if any, of excess assessed value determined by the
commission. The redevelopment commission may not authorize
an allocation of property tax proceeds under this subdivision if to
do so would endanger the interests of the holders of bonds
described in section 24 of this chapter.
(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 certified technology park
effective on the next assessment date after the petition.
(f) Notwithstanding any other law, the assessed value of all taxable
property in the certified technology park, 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 taxable property as valued without
regard to this section; or
(2) the base assessed value.
SOURCE: IC 36-7.6-4-16; (08)CC100108.775. -->
SECTION 775. IC 36-7.6-4-16, AS ADDED BY P.L.232-2007,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 16. (a) This section applies if:
(1) a county or municipality that is a member of a development
authority fails to make a transfer or a part of a transfer required by
section 2 of this chapter; and
(2) the development authority has bonds or other debt or lease
obligations outstanding.
(b) The treasurer of state shall notwithstanding IC 6-1.1-21, do the
following:
(1) Reduce the next distribution of property tax replacement
credits under IC 6-1.1-21 to the county or municipality that failed
to make a transfer or part of a transfer and Withhold an amount
equal to the amount of the transfer or part of the transfer under
section 2 of this chapter that the unit county or municipality
failed to make from money in the possession of the state that
would otherwise be available for distribution to the county or
municipality under any other law.
(2) Pay the amount withheld under subdivision (1) to the
development authority.
SOURCE: IC 36-8-6-5; (08)CC100108.776. -->
SECTION 776. IC 36-8-6-5, AS AMENDED BY P.L.224-2007,
SECTION 123, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 5. (a) If the local board
determines that the total amount of money available for a year will be
insufficient to pay the benefits, pensions, and retirement allowances the
local board is obligated to pay under this chapter, the local board shall,
before the date on which the budget of the municipality is adopted,
prepare an itemized estimate in the form prescribed by the state board
of accounts of the amount of money that will be receipted into and
disbursed from the 1925 fund during the next fiscal year. The estimated
receipts consist of the items enumerated in section 4(a) of this chapter.
The estimated disbursements consist of an estimate of the amount of
money that will be needed by the local board during the next fiscal year
to defray the expenses and obligations incurred and that will be
incurred by the local board in making the payments prescribed by this
chapter to retired members, to members who are eligible to and expect
to retire during the ensuing fiscal year, and to the dependents of
deceased members.
(b) The local board may provide in its annual budget and pay all
necessary expenses of operating the 1925 fund, including the payment
of all costs of litigation and attorney fees arising in connection with the
fund, as well as the payment of benefits and pensions. Notwithstanding
any other law, neither the municipal legislative body, the county board
of tax adjustment, (before January 1, 2009), the county board of tax and
capital projects review (after December 31, 2008), nor the department
of local government finance may reduce an item of expenditure.
(c) At the time when the estimates are prepared and submitted, the
local board shall also prepare and submit a certified statement showing:
(1) the name, age, and date of retirement of each retired member
and the monthly and yearly amount of the payment to which the
retired member is entitled;
(2) the name and age of each member who is eligible to and
expects to retire during the next fiscal year, the date on which the
member expects to retire, and the monthly and yearly amount of
the payment that the member will be entitled to receive; and
(3) the name and age of each dependent, the date on which the
dependent became a dependent, the date on which the dependent
will cease to be a dependent by reason of attaining the age at
which dependents cease to be dependents, and the monthly and
yearly amount of the payment to which the dependent is entitled.
(d) The total receipts shall be deducted from the total expenditures
stated in the itemized estimate and the amount of the excess of the
estimated expenditures over the estimated receipts shall be paid by the
municipality in the same manner as other expenses of the municipality
are paid. A tax levy shall be made annually for this purpose, as
provided in subsection (e). The estimates submitted shall be prepared
and filed in the same manner and form and at the same time that
estimates of other municipal offices and departments are prepared and
filed.
(e) The municipal legislative body shall levy an annual tax in the
amount and at the rate that are necessary to produce the revenue to pay
that part of the police pensions that the municipality is obligated to pay.
All money derived from the levy is for the exclusive use of the police
pensions and benefits. The amounts in the estimated disbursements, if
found to be correct and in conformity with the data submitted in the
certified statement, are a binding obligation upon the municipality. The
legislative body shall make a levy for them that will yield an amount
equal to the estimated disbursements, less the amount of the estimated
receipts. Notwithstanding any other law, neither the county board of tax
adjustment (before January 1, 2009), the county board of tax and
capital projects review (after December 31, 2008), nor the department
of local government finance may reduce the levy.
SOURCE: IC 36-8-7-14; (08)CC100108.777. -->
SECTION 777. IC 36-8-7-14, AS AMENDED BY P.L.224-2007,
SECTION 124, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 14. (a) The local board shall
meet annually and prepare an itemized estimate, in the form prescribed
by the state board of accounts, of the amount of money that will be
receipted into and disbursed from the 1937 fund during the next fiscal
year. The estimated receipts consist of the items enumerated in section
8 of this chapter. The estimated disbursements must be divided into
two (2) parts, designated as part 1 and part 2.
(b) Part 1 of the estimated disbursements consists of an estimate of
the amount of money that will be needed by the local board during the
next fiscal year to defray the expenses and obligations incurred and that
will be incurred by the local board in making the payments prescribed
by this chapter to retired members, to members who are eligible to and
expect to retire during the next fiscal year, and to the dependents of
deceased members. Part 2 of the estimated disbursements consists of
an estimate of the amount of money that will be needed to pay death
benefits and other expenditures that are authorized or required by this
chapter.
(c) At the time when the estimates are prepared and submitted, the
local board shall also prepare and submit a certified statement showing
the following:
(1) The name, age, and date of retirement of each retired member
and the monthly and yearly amount of the payment to which the
retired member is entitled.
(2) The name and age of each member who is eligible to and
expects to retire during the next fiscal year, the date on which the
member expects to retire, and the monthly and yearly amount of
the payment that the member will be entitled to receive.
(3) The name and the age of each dependent, the date on which
the dependent became a dependent, the date on which the
dependent will cease to be a dependent by reason of attaining the
age at which dependents cease to be dependents, and the monthly
and yearly amount of the payment to which the dependent is
entitled.
(4) The amount that would be required for the next fiscal year to
maintain level cost funding during the active fund members'
employment on an actuarial basis.
(5) The amount that would be required for the next fiscal year to
amortize accrued liability for active members, retired members,
and dependents over a period determined by the local board, but
not to exceed forty (40) years.
(d) The total receipts shall be deducted from the total expenditures
as listed in the itemized estimate. The amount of the excess of the
estimated expenditures over the estimated receipts shall be paid by the
unit in the same manner as other expenses of the unit are paid, and an
appropriation shall be made annually for that purpose. The estimates
submitted shall be prepared and filed in the same manner and form and
at the same time that estimates of other offices and departments of the
unit are prepared and filed.
(e) The estimates shall be made a part of the annual budget of the
unit. When revising the estimates, the executive, the fiscal officer, and
other fiduciary officers may not reduce the items in part 1 of the
estimated disbursements.
(f) The unit's fiscal body shall make the appropriations necessary to
pay that proportion of the budget of the 1937 fund that the unit is
obligated to pay under subsection (d). In addition, the fiscal body may
make appropriations for purposes of subsection (c)(4), (c)(5), or both.
All appropriations shall be made to the local board for the exclusive
use of the 1937 fund. The amounts listed in part 1 of the estimated
disbursements, if found to be correct and in conformity with the data
submitted in the certified statement, are a binding obligation upon the
unit. Notwithstanding any other law, neither the county board of tax
adjustment (before January 1, 2009), the county board of tax and
capital projects review (after December 31, 2008), nor the department
of local government finance may reduce the appropriations made to pay
the amount equal to estimated disbursements minus estimated receipts.
SOURCE: IC 36-8-7-22; (08)CC100108.778. -->
SECTION 778. IC 36-8-7-22, AS AMENDED BY P.L.224-2007,
SECTION 125, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 22. The 1937 fund may not be,
either before or after an order for distribution to members of the fire
department or to the surviving spouses or guardians of a child or
children of a deceased, disabled, or retired member, held, seized, taken,
subjected to, detained, or levied on by virtue of an attachment,
execution, judgment, writ, interlocutory or other order, decree, or
process, or proceedings of any nature issued out of or by a court in any
state for the payment or satisfaction, in whole or in part, of a debt,
damages, demand, claim, judgment, fine, or amercement of the
member or the member's surviving spouse or children. The 1937 fund
shall be kept and distributed only for the purpose of pensioning the
persons named in this chapter. The local board may, however, annually
expend an amount from the 1937 fund that it considers proper for the
necessary expenses connected with the fund. Notwithstanding any
other law, neither the fiscal body, the county board of tax adjustment,
(before January 1, 2009), the county board of tax and capital projects
review (after December 31, 2008), nor the department of local
government finance may reduce these expenditures.
SOURCE: IC 36-8-7.5-10; (08)CC100108.779. -->
SECTION 779. IC 36-8-7.5-10, AS AMENDED BY P.L.224-2007,
SECTION 126, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 10. (a) If the local board
determines that the total amount of money available for a year will be
insufficient to pay the benefits, pensions, and retirement allowances the
local board is obligated to pay under this chapter, the local board shall,
before the date on which the budget of the police special service
district is adopted, prepare an itemized estimate in the form prescribed
by the state board of accounts of the amount of money that will be
receipted into and disbursed from the 1953 fund during the next fiscal
year. The estimated receipts consist of the items enumerated in section
8 of this chapter. The estimated disbursements consist of an estimate
of the amount of money that will be needed by the local board during
the next fiscal year to defray the expenses and obligations incurred and
that will be incurred by the local board in making the payments
prescribed by this chapter to retired members, to members who are
eligible and expect to retire during the ensuing fiscal year, and to the
dependents of deceased members.
(b) At the time when the estimates are prepared and submitted, the
local board shall also prepare and submit a certified statement showing:
(1) the estimated number of beneficiaries from the 1953 fund
during the ensuing fiscal year in each of the various
classifications of beneficiaries as prescribed in this chapter, and
the names and amount of benefits being paid to those actively on
the list of beneficiaries at that time;
(2) the name, age, and length of service of each member of the
police department who is eligible to and expects to retire during
the ensuing fiscal year, and the monthly and yearly amounts of the
payment that the member will be entitled to receive; and
(3) the name and age of each dependent of a member of the police
department who is then receiving benefits, the date on which the
dependent commenced drawing benefits, and the date on which
the dependent will cease to be a dependent by reason of attaining
the age limit prescribed by this chapter, and the monthly and
yearly amounts of the payments to which each of the dependents
is entitled.
(c) After the amounts of receipts and disbursements shown in the
itemized estimate are fixed and approved by the executive, fiscal
officer, legislative body and other bodies, as provided by law for other
municipal funds, the total receipts shall be deducted from the total
expenditures stated in the itemized estimate, and the amount of the
excess shall be paid by the police special service district in the same
manner as other expenses of the district are paid. The legislative body
shall levy a tax and the money derived from the levy shall, when
collected, be credited exclusively to the 1953 fund. The tax shall be
levied in the amount and at the rate that is necessary to produce
sufficient revenue to equal the deficit. Notwithstanding any other law,
neither the county board of tax adjustment (before January 1, 2009), the
county board of tax and capital projects review (after December 31,
2008), nor the department of local government finance may reduce the
tax levy.
SOURCE: IC 36-8-11-18; (08)CC100108.780. -->
SECTION 780. IC 36-8-11-18, AS AMENDED BY P.L.224-2007,
SECTION 127, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 18. (a) The board shall annually
budget the necessary money to meet the expenses of operation and
maintenance of the district, including repairs, fees, salaries,
depreciation on all depreciable assets, rents, supplies, contingencies,
bond redemption, and all other expenses lawfully incurred by the
district. After estimating expenses and receipts of money, the board
shall establish the tax levy required to fund the estimated budget.
(b) The budget must be approved by the fiscal body of the county,
the county board of tax adjustment, (before January 1, 2009), the
county board of tax and capital projects review (after December 31,
2008), and the department of local government finance.
(c) Upon approval by the department of local government finance,
the board shall certify the approved tax levy to the auditor of the county
having land within the district. The auditor shall have the levy entered
on the county treasurer's tax records for collection. After collection of
the taxes the auditor shall issue a warrant on the treasurer to transfer
the revenues collected to the board, as provided by statute.
SOURCE: IC 36-8-11-22.1; (08)CC100108.781. -->
SECTION 781. IC 36-8-11-22.1, AS AMENDED BY P.L.224-2007,
SECTION 128, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 22.1. (a) This section applies
to a district that consists of a municipality that is located in two (2)
counties.
(b) This section does not apply to a merged district under section 23
of this chapter.
(c) Sections 6 and 7 of this chapter apply to the petition.
(d) The board of fire trustees for the district shall be appointed as
prescribed by section 12 of this chapter. However, the legislative body
of each county within which the district is located shall jointly appoint
one (1) trustee from each township or part of a township contained in
the district and one (1) trustee from the municipality contained in the
district. The legislative body of each county shall jointly appoint a
member to fill a vacancy.
(e) Sections 13, 14, and 15 of this chapter relating to the board of
fire trustees apply to the board of the district. However, the county
legislative bodies serving the district shall jointly decide where the
board shall locate (or approve location of) its office.
(f) Sections 16, 17, 18, 19, and 21 of this chapter relating to the
taxing district, bonds, annual budget, tax levies, and disbanding of fire
departments apply to the district. However, the budget must be
approved by the county fiscal body and county board of tax adjustment
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008) in each county in the district. In
addition, the auditor of each county in the district shall perform the
duties described in section 18(c) of this chapter.
SOURCE: IC 36-8-11-23; (08)CC100108.782. -->
SECTION 782. IC 36-8-11-23, AS AMENDED BY P.L.224-2007,
SECTION 129, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 23. (a) Any fire protection
district may merge with one (1) or more protection districts to form a
single district if at least one-eighth (1/8) of the aggregate external
boundaries of the districts coincide.
(b) The legislative body of the county where at least two (2) districts
are located (or if the districts are located in more than one (1) county,
the legislative body of each county) shall, if petitioned by freeholders
in the two (2) districts, adopt an ordinance merging the districts into a
single fire protection district.
(c) Freeholders who desire the merger of at least two (2) fire
protection districts must initiate proceedings by filing a petition in the
office of the county auditor of each county where a district is located.
The petition must be signed:
(1) by at least twenty percent (20%), with a minimum of five
hundred (500) from each district, of the freeholders owning land
within the district; or
(2) by a majority of the freeholders from the districts;
whichever is less.
(d) The petition described in subsection (c) must state the same
items listed in section 7 of this chapter. Sections 6, 8, and 9 of this
chapter apply to the petition and to the legislative body of each county
in the proposed district.
(e) The board of fire trustees for each district shall form a single
board, which shall continue to be appointed as prescribed by section 12
of this chapter. In addition, sections 13, 14, and 15 of this chapter
relating to the board of fire trustees apply to the board of the merged
district, except that if the merged district lies in more than one (1)
county, the county legislative bodies serving the combined district shall
jointly decide where the board shall locate (or approve relocation of)
its office.
(f) Sections 16, 17, 18, 19, and 21 of this chapter relating to the
taxing district, bonds, annual budget, tax levies, and disbanding of fire
departments apply to a merged district. However, the budget must be
approved by the county fiscal body and county board of tax adjustment
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008) in each county in the merged district.
In addition, the auditor of each county in the district shall perform the
duties described in section 18(c) of this chapter.
SOURCE: IC 36-8-13-4.7; (08)CC100108.783. -->
SECTION 783. IC 36-8-13-4.7, AS AMENDED BY P.L.224-2007,
SECTION 130, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 4.7. (a) For a township that
elects to have the township provide fire protection and emergency
services under section 3(c) of this chapter, the department of local
government finance shall adjust the township's maximum permissible
levy in the year following the year in which the change is elected, as
determined under IC 6-1.1-18.5-3, to reflect the change from providing
fire protection or emergency services under a contract between the
municipality and the township to allowing the township to impose a
property tax levy on the taxable property located within the corporate
boundaries of each municipality. For the ensuing calendar year, the
township's maximum permissible property tax levy shall be increased
by the product of:
(1) one and five-hundredths (1.05); multiplied by
(2) the amount the township contracted or billed to receive,
regardless of whether the amount was collected:
(A) in the year in which the change is elected; and
(B) as fire protection or emergency service payments from the
municipalities or residents of the municipalities covered by the
election under section 3(c) of this chapter.
The maximum permissible levy for a general fund or other fund of a
municipality covered by the election under section 3(c) of this chapter
shall be reduced for the ensuing calendar year to reflect the change to
allowing the township to impose a property tax levy on the taxable
property located within the corporate boundaries of the municipality.
The total reduction in the maximum permissible levies for all electing
municipalities must equal the amount that the maximum permissible
levy for the township is increased under this subsection for contracts
or billings, regardless of whether the amount was collected, less the
amount actually paid from sources other than property tax revenue.
(b) For purposes of determining a township's and each
municipality's maximum permissible ad valorem property tax levy
under IC 6-1.1-18.5-3 for years following the first year after the year in
which the change is elected, a township's and each municipality's
maximum permissible ad valorem property tax levy is the levy after the
adjustment made under subsection (a).
(c) The township may use the amount of a maximum permissible
property tax levy computed under this section in setting budgets and
property tax levies for any year in which the election in section 3(c) of
this chapter is in effect. A county board of tax adjustment (before
January 1, 2009) or the county board of tax and capital projects review
(after December 31, 2008) may not reduce a budget or tax levy solely
because the budget or levy is based on the maximum permissible
property tax levy computed under this section.
(d) Section 4.6 of this chapter does not apply to a property tax levy
or a maximum property tax levy subject to this section.
SOURCE: IC 36-8-15-19; (08)CC100108.784. -->
SECTION 784. IC 36-8-15-19, AS AMENDED BY HEA
1137-2008, SECTION 267, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 19. (a) This subsection applies
to a county that has a population of more than one hundred eighty-two
thousand seven hundred ninety (182,790) but less than two hundred
thousand (200,000). For the purpose of raising money to fund the
operation of the district, the county fiscal body may impose, for
property taxes first due and payable during each year after the adoption
of an ordinance establishing the district, an ad valorem property tax
levy on property within the district. The property tax rate for that levy
may not exceed five cents ($0.05) on each one hundred dollars ($100)
of assessed valuation.
(b) This subsection applies to a county having a consolidated city.
The county fiscal body may elect to fund the operation of the district
from part of the certified distribution, if any, that the county is to
receive during a particular calendar year under IC 6-3.5-6-17. To make
such an election, the county fiscal body must adopt an ordinance before
September 1 of the immediately preceding calendar year. The county
fiscal body must specify in the ordinance the amount of the certified
distribution that is to be used to fund the operation of the district. If the
county fiscal body adopts such an ordinance, it shall immediately send
a copy of the ordinance to the county auditor.
(c) Subject to subsections (d), (e), and (f), if an ordinance or
resolution is adopted changing the territory covered by the district or
the number of public agencies served by the district, the local
government tax control board (before January 1, 2009) or the county
board of tax and capital projects review (after December 31, 2008)
shall, for property taxes first due and payable during the year after the
adoption of the ordinance, adjust the maximum permissible ad valorem
property tax levy limits of the district and the units participating in the
district.
(d) If a unit by ordinance or resolution joins the district or elects to
have its public safety agencies served by the district, the local
government tax control board (before January 1, 2009) or the county
board of tax and capital projects review (after December 31, 2008)
shall reduce the maximum permissible ad valorem property tax levy of
the unit for property taxes first due and payable during the year after
the adoption of the ordinance or resolution. The reduction shall be
based on the amount budgeted by the unit for public safety
communication services in the year in which the ordinance was
adopted. If such an ordinance or resolution is adopted, the district shall
refer its proposed budget, ad valorem property tax levy, and property
tax rate for the following year to the board, which shall review and set
the budget, levy, and rate as though the district were covered by
IC 6-1.1-18.5-7.
(e) If a unit by ordinance or resolution withdraws from the district
or rescinds its election to have its public safety agencies served by the
district, the local government tax control board (before January 1,
2009) or the county board of tax and capital projects review (after
December 31, 2008) shall reduce the maximum permissible ad valorem
property tax levy of the district for property taxes first due and payable
during the year after the adoption of the ordinance or resolution. The
reduction shall be based on the amounts being levied by the district
within that unit. If such an ordinance or resolution is adopted, the unit
shall refer its proposed budget, ad valorem property tax levy, and
property tax rate for public safety communication services to the board,
which shall review and set the budget, levy, and rate as though the unit
were covered by IC 6-1.1-18.5-7.
(f) The adjustments provided for in subsections (c), (d), and (e) do
not apply to a district or unit located in a particular county if the county
fiscal body of that county does not impose an ad valorem property tax
levy under subsection (a) to fund the operation of the district.
(g) A county that has adopted an ordinance under section 1(3) of
this chapter may not impose an ad valorem property tax levy on
property within the district to fund the operation or implementation of
the district.
SOURCE: IC 36-9-3-29; (08)CC100108.785. -->
SECTION 785. IC 36-9-3-29, AS AMENDED BY P.L.224-2007,
SECTION 132, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 29. The board shall prepare an
annual budget for the authority's operating and maintenance
expenditures and necessary capital expenditures. Each annual budget
is subject to review and modification by the:
(1) fiscal body of the county or municipality that establishes the
authority; and
(2) county board of tax adjustment (before January 1, 2009) or the
county board of tax and capital projects review (after December
31, 2008) and the department of local government finance under
IC 6-1.1-17.
SOURCE: IC 36-9-3-31; (08)CC100108.786. -->
SECTION 786. IC 36-9-3-31, AS AMENDED BY P.L.219-2007,
SECTION 141, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 31. (a) This section applies to an
authority that includes a county having a population of more than four
hundred thousand (400,000) but less than seven hundred thousand
(700,000).
(b) The authority may issue revenue or general obligation bonds
under this section.
(c) The board may issue revenue bonds of the authority for the
purpose of procuring money to pay the cost of acquiring real or
personal property for the purpose of this chapter. The issuance of bonds
must be authorized by resolution of the board and approved by the
county fiscal bodies of the counties in the authority before issuance.
The resolution must provide for the amount, terms, and tenor of the
bonds, and for the time and character of notice and mode of making
sale of the bonds.
(d) The bonds are payable at the times and places determined by the
board, but they may not run more than thirty (30) years after the date
of their issuance and must be executed in the name of the authority by
an authorized officer of the board and attested by the secretary. The
interest coupons attached to the bonds may be executed by placing on
them the facsimile signature of the authorized officer of the board.
(e) The president of the authority shall manage and supervise the
preparation, advertisement, and sale of the bonds, subject to the
authorizing ordinance. Before the sale of bonds, the president shall
cause notice of the sale to be published in accordance with IC 5-3-1,
setting out the time and place where bids will be received, the amount
and maturity dates of the issue, the maximum interest rate, and the
terms and conditions of sale and delivery of the bonds. The bonds shall
be sold in accordance with IC 5-1-11. After the bonds have been
properly sold and executed, the executive director or president shall
deliver them to the controller of the authority and take a receipt for
them, and shall certify to the treasurer the amount that the purchaser is
to pay, together with the name and address of the purchaser. On
payment of the purchase price the controller shall deliver the bonds to
the purchaser, and the controller and executive director or president
shall report their actions to the board.
(f) General obligation bonds issued under this section are subject to
the provisions of IC 5-1 and IC 6-1.1-20 relating to the following:
(1) The filing of a petition requesting the issuance of bonds.
(2) The appropriation of the proceeds of bonds.
(3) The right of taxpayers to appeal and be heard on the proposed
appropriation.
(4) The approval of the appropriation by the department of local
government finance.
(5) The right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds and in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a).
(6) The sale of bonds for not less than their par value.
(g) Notice of the filing of a petition requesting the issuance of
bonds, notice of determination to issue bonds, and notice of the
appropriation of the proceeds of the bonds shall be given by posting in
the offices of the authority for a period of one (1) week and by
publication in accordance with IC 5-3-1.
(h) The bonds are not a corporate indebtedness of any unit, but are
an indebtedness of the authority as a municipal corporation. A suit to
question the validity of the bonds issued or to prevent their issuance
may not be instituted after the date set for sale of the bonds, and after
that date the bonds may not be contested for any cause.
(i) The bonds issued under this section and the interest on them are
exempt from taxation for all purposes except the financial institutions
tax imposed under IC 6-5.5 or a state inheritance tax imposed under
IC 6-4.1.
SOURCE: IC 36-9-4-45; (08)CC100108.787. -->
SECTION 787. IC 36-9-4-45, AS AMENDED BY P.L.219-2007,
SECTION 142, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 45. (a) Bonds issued under this
chapter:
(1) shall be issued in the denomination;
(2) are payable over a period not to exceed thirty (30) years from
the date of the bonds; and
(3) mature;
as determined by the ordinance authorizing the bond issue.
(b) All bonds issued under this chapter, the interest on them, and the
income from them are exempt from taxation to the extent provided by
IC 6-8-5-1.
(c) The provisions of IC 6-1.1-20 relating to:
(1) filing petitions requesting the issuance of bonds and giving
notice of those petitions;
(2) giving notice of a hearing on the appropriation of the proceeds
of the bonds;
(3) the right of taxpayers to appear and be heard on the proposed
appropriation;
(4) the approval of the appropriation by the department of local
government finance; and
(5) the right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a);
apply to the issuance of bonds under this chapter.
(d) A suit to question the validity of bonds issued under this chapter
or to prevent their issue and sale may not be instituted after the date set
for the sale of the bonds, and the bonds are incontestable after that date.
SOURCE: IC 36-9-4-47; (08)CC100108.788. -->
SECTION 788. IC 36-9-4-47, AS AMENDED BY P.L.224-2007,
SECTION 133, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 47. (a) The board of directors
of a public transportation corporation may:
(1) borrow money in anticipation of receipt of the proceeds of
taxes that have been levied by the board and have not yet been
collected; and
(2) evidence this borrowing by issuing warrants of the
corporation.
The money that is borrowed may be used by the corporation for
payment of principal and interest on its bonds or for payment of current
operating expenses.
(b) The warrants:
(1) bear the date or dates;
(2) mature at the time or times on or before December 31
following the year in which the taxes in anticipation of which the
warrants are issued are due and payable;
(3) bear interest at the rate or rates and are payable at the time or
times;
(4) may be in the denominations;
(5) may be in the forms, either registered or payable to bearer;
(6) are payable at the place or places, either inside or outside
Indiana;
(7) are payable in the medium of payment;
(8) are subject to redemption upon the terms, including a price not
exceeding par and accrued interest; and
(9) may be executed by the officers of the corporation in the
manner;
provided by resolution of the board of directors. The resolution may
also authorize the board to pay from the proceeds of the warrants all
costs incurred in connection with the issuance of the warrants.
(c) The warrants may be authorized and issued at any time after the
board of directors levies the tax or taxes in anticipation of which the
warrants are issued.
(d) The warrants may be sold for not less than par value after notice
inviting bids has been published in accordance with IC 5-3-1. The
board of directors may also publish the notice inviting bids in other
newspapers or financial journals.
(e) After the warrants are sold, they may be delivered and paid for
at one (1) time or in installments.
(f) The aggregate principal amount of warrants issued in
anticipation of and payable from the same tax levy or levies may not
exceed eighty percent (80%) of the levy or levies, as the amount of the
levy or levies is certified by the department of local government
finance, or as is determined by multiplying the rate of tax as finally
approved by the total assessed valuation of taxable property within the
taxing district of the public transportation corporation as most recently
certified by the county auditor.
(g) For purposes of this section, taxes for any year are considered to
be levied when the board of directors adopts the ordinance prescribing
the tax levies for the year. However, warrants may not be delivered and
paid for before final approval of a tax levy or levies by the county
board of tax adjustment (before January 1, 2009) or the county board
of tax and capital projects review (after December 31, 2008) (or, if
appealed, by the department of local government finance) unless the
issuance of the warrants has been approved by the department of local
government finance.
(h) The warrants and the interest on them are not subject to sections
43 and 44 of this chapter and are payable solely from the proceeds of
the tax levy or levies in anticipation of which the warrants were issued.
The authorizing resolution must pledge a sufficient amount of the
proceeds of the tax levy or levies to the payment of the warrants and
the interest.
(i) All actions of the board of directors under this section may be
taken by resolution, which need not be published or posted. The
resolution takes effect immediately upon its adoption by a majority of
the members of the board of directors.
(j) An action to contest the validity of any tax anticipation warrants
may not be brought later than ten (10) days after the sale date.
SOURCE: IC 36-9-11.1-11; (08)CC100108.789. -->
SECTION 789. IC 36-9-11.1-11, AS AMENDED BY P.L.219-2007,
SECTION 143, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 11.
(a) All property of every kind,
including air rights, acquired for off-street parking purposes, and all its
funds and receipts, are exempt from taxation for all purposes. When
any real property is acquired by the consolidated city, the county
auditor shall, upon certification of that fact by the board, cancel all
taxes then a lien. The certificate of the board must specifically describe
the real property, including air rights, and the purpose for which
acquired.
(b) A lessee of the city may not be assessed any tax upon any land,
air rights, or improvements leased from the city, but the separate
leasehold interest has the same status as leases on taxable real property,
notwithstanding any other law. Except as provided in subsection (c),
Whenever the city sells any such property to anyone for private use, the
property becomes liable for all taxes after that, as other property is so
liable and is assessed, and the board shall report all such sales to the
township assessor, or the county assessor if there is no township
assessor for the township, who shall cause the property to be upon the
proper tax records.
(c) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-9-13-35; (08)CC100108.790. -->
SECTION 790. IC 36-9-13-35, AS AMENDED BY P.L.224-2007,
SECTION 134, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 35. The annual operating
budget of a building authority is subject to review by the county board
of tax adjustment (before January 1, 2009) or the county board of tax
and capital projects review (after December 31, 2008) and then by the
department of local government finance as in the case of other political
subdivisions.
SOURCE: IC 36-9-14.5-6; (08)CC100108.791. -->
SECTION 791. IC 36-9-14.5-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 6. (a) Except as
provided in subsection (c), the county fiscal body may provide money
for the cumulative capital development fund by levying a tax in
compliance with IC 6-1.1-41 on the taxable property in the county.
(b) The maximum property tax rate that may be imposed for
property taxes first due and payable during a particular year in a county
in which the county option income tax or the county adjusted gross
income tax is in effect on January 1 of that year, depends upon the
number of years the county has previously imposed a tax under this
chapter and is determined under the following table:
NUMBER
TAX RATE PER $100
OF YEARS
OF ASSESSED
VALUATION
0
$0.05 $0.0167
1 or more
$0.10 $0.0333
(c) The maximum property tax rate that may be imposed for
property taxes first due and payable during a particular year in a county
in which neither the county option income tax nor the county adjusted
gross income tax is in effect on January 1 of that year, depends upon
the number of years the county has previously imposed a tax under this
chapter and is determined under the following table:
NUMBER
TAX RATE PER $100
OF YEARS
OF ASSESSED
VALUATION
0
$0.04 $0.0133
1 or more
$0.07 $0.0233
SOURCE: IC 36-9-15.5-6; (08)CC100108.792. -->
SECTION 792. IC 36-9-15.5-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 6. (a) Except as
provided in subsection (c), the municipal fiscal body may provide
money for the cumulative capital development fund by levying a tax in
compliance with IC 6-1.1-41 on the taxable property in the
municipality.
(b) The maximum property tax rate that may be imposed for
property taxes first due and payable during a particular year in a
municipality that is either wholly or partially located in a county in
which the county option income tax or the county adjusted gross
income tax is in effect on January 1 of that year depends upon the
number of years the municipality has previously imposed a tax under
this chapter and is determined under the following table:
NUMBER
TAX RATE PER $100
OF YEARS
OF ASSESSED
VALUATION
0
$0.05 $0.0167
1
$0.10 $0.0333
2 or more
$0.15 $0.05
(c) The maximum property tax rate that may be imposed for
property taxes first due and payable during a particular year in a
municipality that is wholly located in a county in which neither the
county option income tax nor the county adjusted gross income tax is
in effect on January 1 of that year depends upon the number of years
the municipality has previously imposed a tax under this chapter and
is determined under the following table:
NUMBER
TAX RATE PER $100
OF YEARS
OF ASSESSED
VALUATION
0
$0.04 $0.0133
1
$0.08 $0.0267
2 or more
$0.12 $0.04
SOURCE: IC 36-10-3-24; (08)CC100108.793. -->
SECTION 793. IC 36-10-3-24, AS AMENDED BY P.L.219-2007,
SECTION 144, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 24. (a) In order to raise money to
pay for land to be acquired for any of the purposes named in this
chapter, to pay for an improvement authorized by this chapter, or both,
and in anticipation of the special benefit tax to be levied as provided in
this chapter, the board shall cause to be issued, in the name of the unit,
the bonds of the district. The bonds may not exceed in amount the total
cost of all land to be acquired and all improvements described in the
resolution, including all expenses necessarily incurred in connection
with the proceedings, together with a sum sufficient to pay the costs of
supervision and inspection during the period of construction of a work.
The expenses to be covered in the bond issue include all expenses of
every kind actually incurred preliminary to acquiring the land and the
construction of the work, such as the cost of the necessary record,
engineering expenses, publication of notices, preparation of bonds, and
other necessary expenses. If more than one (1) resolution or proceeding
of the board under section 23 of this chapter is confirmed whereby
different parcels of land are to be acquired, or more than one (1)
contract for work is let by the board at approximately the same time,
the cost involved under all of the resolutions and proceedings may be
included in one (1) issue of bonds.
(b) The bonds may be issued in any denomination not less than one
thousand dollars ($1,000) each, in not less than five (5) nor more than
forty (40) annual series. The bonds are payable one (1) series each
year, beginning at a date after the receipt of taxes from a levy made for
that purpose. The bonds are negotiable. The bonds may bear interest at
any rate, payable semiannually. After adopting a resolution ordering
bonds, the board shall certify a copy of the resolution to the unit's fiscal
officer. The fiscal officer shall prepare the bonds, and the unit's
executive shall execute them, attested by the fiscal officer.
(c) The bonds and the interest on them are exempt from taxation as
prescribed by IC 6-8-5-1. Bonds issued under this section are subject
to the provisions of IC 5-1 and IC 6-1.1-20 relating to:
(1) the filing of a petition requesting the issuance of bonds;
(2) the right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a);
(3) the appropriation of the proceeds of the bonds and approval by
the department of local government finance; and
(4) the sale of bonds at public sale for not less than their par
value.
(d) The board may not have bonds of the district issued under this
section that are payable by special taxation when the total issue for that
purpose, including the bonds already issued or to be issued, exceeds
two percent (2%) of the adjusted value of the taxable property in the
district as determined under IC 36-1-15. All bonds or obligations
issued in violation of this subsection are void. The bonds are not
obligations or indebtedness of the unit, but constitute an indebtedness
of the district as a special taxing district. The bonds and interest are
payable only out of a special tax levied upon all the property of the
district as prescribed by this chapter. The bonds must recite the terms
upon their face, together with the purposes for which they are issued.
SOURCE: IC 36-10-4-35; (08)CC100108.794. -->
SECTION 794. IC 36-10-4-35 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 35. (a) In order to pay
for:
(1) land to be acquired for any of the purposes of this chapter;
(2) an improvement authorized by this chapter; or
(3) both;
the board shall issue the bonds of the district in the name of the city in
anticipation of the special benefits tax to be levied under this chapter.
The amount of the bonds may not exceed the estimated cost of all land
to be acquired and the estimated cost of all improvements provided in
the resolution, including all expenses necessarily incurred in the
proceedings and a sum sufficient to pay the estimated costs of
supervision and inspection during the period of construction. Expenses
include all expenses actually incurred preliminary to acquisition of the
land and the construction work, such as the estimated cost of the
necessary record, engineering expenses, publication of notices,
preparation of bonds, and other expenses necessary to letting the
contract and selling the bonds.
(b) The total amount of any benefits that have been assessed by the
board and confirmed against lots and parcels of land, exclusive of
improvements, lying within two thousand (2,000) feet on either side of
the land to be acquired or of the improvement, however, shall be
deducted from the estimated cost.
(c) If more than one (1) resolution or proceeding of the board under
section 25 of this chapter is confirmed whereby different parcels of
land are to be acquired or more than one (1) contract for work is let by
the board at approximately the same time, the estimated cost involved
under all of the resolutions and proceedings may be contained in one
(1) issue of bonds.
(d) The bonds shall be issued in any denomination up to five
thousand dollars ($5,000) each. The bonds are negotiable instruments
and bear interest at a rate established by the board and approved by the
city legislative body.
(e) After adopting a resolution ordering the bonds, the board shall
certify a copy of the resolution to the fiscal officer of the city. The
fiscal officer shall then prepare the bonds, which shall be executed by
the city executive and attested by the fiscal officer. The bonds are
exempt from taxation for all purposes and are subject to IC 6-1.1-20
concerning:
(1) the filing of a petition requesting the issuance of bonds; and
(2) the right of:
(A) taxpayers to remonstrate against the issuance of bonds in
the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a).
(f) All bonds shall be sold at not less than par value plus accrued
interest to date of delivery by the city fiscal officer to the highest bidder
after giving notice of the sale of the bonds by publication in accordance
with IC 5-3-1.
(g) The bonds are subject to approval by the city legislative body,
in the manner it prescribes by ordinance or resolution.
(h) The bonds are not corporate obligations or indebtedness of the
city, but are an indebtedness of the district as a special taxing district.
The bonds and interest are payable only out of a special tax levied upon
all property of the district. The bonds must recite these terms upon their
face, together with the purposes for which they are issued.
(i) An action to question the validity of bonds of the district or to
prevent their issue may not be brought after the date set for the sale of
the bonds.
(j) The board may, instead of selling the bonds in series, sell the
bonds to run for a period of five (5) years from the date of issue for the
purposes of this chapter at any rate of interest payable semiannually,
also exempt from taxation for all purposes. The board may sell bonds
in series to refund the five (5) year bonds.
SOURCE: IC 36-10-7.5-22; (08)CC100108.795. -->
SECTION 795. IC 36-10-7.5-22, AS AMENDED BY P.L.219-2007,
SECTION 145, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 22. (a) To raise money to pay for
land to be acquired for any of the purposes named in this chapter or to
pay for an improvement authorized by this chapter, and in anticipation
of the special benefit tax to be levied as provided in this chapter, the
legislative body shall issue in the name of the township the bonds of
the district. The bonds may not exceed in amount the total cost of all
land to be acquired and all improvements described in the resolution,
including all expenses necessarily incurred in connection with the
proceedings, together with a sum sufficient to pay the costs of
supervision and inspection during the period of construction of a work.
The expenses to be covered in the bond issue include all expenses of
every kind actually incurred preliminary to acquiring the land and the
construction of the work, such as the cost of the necessary record,
engineering expenses, publication of notices, preparation of bonds, and
other necessary expenses. If more than one (1) resolution or proceeding
of the legislative body under this chapter is confirmed whereby
different parcels of land are to be acquired or more than one (1)
contract for work is let by the executive at approximately the same
time, the cost involved under all of the resolutions and proceedings
may be included in one (1) issue of bonds.
(b) The bonds may be issued in any denomination not less than one
thousand dollars ($1,000) each, in not less than five (5) nor more than
forty (40) annual series. The bonds are payable one (1) series each
year, beginning at a date after the receipt of taxes from a levy made for
that purpose. The bonds are negotiable. The bonds may bear interest at
any rate, payable semiannually. After adopting a resolution ordering
bonds, the legislative body shall certify a copy of the resolution to the
township's fiscal officer. The fiscal officer shall prepare the bonds, and
the executive shall execute the bonds, attested by the fiscal officer.
(c) The bonds and the interest on the bonds are exempt from
taxation as prescribed by IC 6-8-5-1. Bonds issued under this section
are subject to the provisions of IC 5-1 and IC 6-1.1-20 relating to:
(1) the filing of a petition requesting the issuance of bonds;
(2) the right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a);
(3) the appropriation of the proceeds of the bonds with the
approval of the department of local government finance; and
(4) the sale of bonds at public sale for not less than the par value
of the bonds.
(d) The legislative body may not have bonds of the district issued
under this section that are payable by special taxation when the total
issue for that purpose, including the bonds already issued or to be
issued, exceeds two percent (2%) of the total adjusted value of the
taxable property in the district as determined under IC 36-1-15. All
bonds or obligations issued in violation of this subsection are void. The
bonds are not obligations or indebtedness of the township but constitute
an indebtedness of the district as a special taxing district. The bonds
and interest are payable only out of a special tax levied upon all the
property of the district as prescribed by this chapter. A bond must
recite the terms upon the face of the bond, together with the purposes
for which the bond is issued.
SOURCE: IC 36-10-8-16; (08)CC100108.796. -->
SECTION 796. IC 36-10-8-16, AS AMENDED BY P.L.219-2007,
SECTION 146, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 16. (a) A capital improvement may
be financed in whole or in part by the issuance of general obligation
bonds of the county or, if the authority was created under IC 18-7-18
(before its repeal on February 24, 1982), also of the city, if the board
determines that the estimated annual net income of the capital
improvement, plus the estimated annual tax revenues to be derived
from any tax revenues made available for this purpose, will not be
sufficient to satisfy and pay the principal of and interest on all bonds
issued under this chapter, including the bonds then proposed to be
issued.
(b) If the board desires to finance a capital improvement in whole
or in part as provided in this section, it shall have prepared a resolution
to be adopted by the county executive authorizing the issuance of
general obligation bonds, or, if the authority was created under
IC 18-7-18 (before its repeal on February 24, 1982), by the fiscal body
of the city authorizing the issuance of general obligation bonds. The
resolution must set forth an itemization of the funds and assets received
by the board, together with the board's valuation and certification of the
cost. The resolution must state the date or dates on which the principal
of the bonds is payable, the maximum interest rate to be paid, and the
other terms upon which the bonds shall be issued. The board shall
submit the proposed resolution to the proper officers, together with a
certificate to the effect that the issuance of bonds in accordance with
the resolution will be in compliance with this section. The certificate
must also state the estimated annual net income of the capital
improvement to be financed by the bonds, the estimated annual tax
revenues, and the maximum amount payable in any year as principal
and interest on the bonds issued under this chapter, including the bonds
proposed to be issued,
as at the maximum interest rate set forth in the
resolution. The bonds issued may mature over a period not exceeding
forty (40) years from the date of issue.
(c) Upon receipt of the resolution and certificate, the proper officers
may adopt them and take all action necessary to issue the bonds in
accordance with the resolution. An action to contest the validity of
bonds issued under this section may not be brought after the fifteenth
day following the receipt of bids for the bonds.
(d) The provisions of all general statutes relating to:
(1) the filing of a petition requesting the issuance of bonds and
giving notice;
(2) the right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds
in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a);
(3) the giving of notice of the determination to issue bonds;
(4) the giving of notice of a hearing on the appropriation of the
proceeds of bonds;
(5) the right of taxpayers to appear and be heard on the proposed
appropriation;
(6) the approval of the appropriation by the department of local
government finance; and
(7) the sale of bonds at public sale;
apply to the issuance of bonds under this section.
SOURCE: IC 36-10-9-15; (08)CC100108.797. -->
SECTION 797. IC 36-10-9-15, AS AMENDED BY P.L.219-2007,
SECTION 147, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 15. (a) A capital improvement may
be financed in whole or in part by the issuance of general obligation
bonds of the county.
(b) If the board desires to finance a capital improvement in whole
or in part as provided in this section, it shall have prepared a resolution
to be adopted by the board of commissioners of the county authorizing
the issuance of general obligation bonds. The resolution must state the
date or dates on which the principal of the bonds is payable, the
maximum interest rate to be paid, and the other terms upon which the
bonds shall be issued. The board shall submit the proposed resolution
to the board of commissioners of the county, together with a certificate
to the effect that the issuance of bonds in accordance with the
resolution will be in compliance with this section. The certificate must
also state the estimated annual net income of the capital improvement
to be financed by the bonds, the estimated annual tax revenues, and the
maximum amount payable in any year as principal and interest on the
bonds issued under this chapter, including the bonds proposed to be
issued, at the maximum interest rate set forth in the resolution. The
bonds issued may mature over a period not exceeding forty (40) years
from the date of issue.
(c) Upon receipt of the resolution and certificate, the board of
commissioners of the county may adopt them and take all action
necessary to issue the bonds in accordance with the resolution. An
action to contest the validity of bonds issued under this section may not
be brought after the fifteenth day following the receipt of bids for the
bonds.
(d) The provisions of all general statutes relating to:
(1) the filing of a petition requesting the issuance of bonds and
giving notice;
(2) the right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a);
(3) the giving of notice of the determination to issue bonds;
(4) the giving of notice of a hearing on the appropriation of the
proceeds of bonds;
(5) the right of taxpayers to appear and be heard on the proposed
appropriation;
(6) the approval of the appropriation by the department of local
government finance; and
(7) the sale of bonds at public sale for not less than par value;
are applicable to the issuance of bonds under this section.
SOURCE: IC 36-10-13-5; (08)CC100108.798. -->
SECTION 798. IC 36-10-13-5, AS AMENDED BY P.L.2-2006,
SECTION 195, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 5. (a) This section applies
only to a school corporation in a county having a population of more
than two hundred thousand (200,000) but less than three hundred
thousand (300,000).
(b) To provide funding for a historical society under this section, the
governing body of a school corporation may impose a tax of not more
than five-tenths of one cent ($0.005) on each one hundred dollars
($100) of assessed valuation in the school corporation.
(c) A tax under this section is not subject to the maximum
permissible tuition support levy limitations imposed on the school
corporation by IC 20-45-3.
(d) (c) The school corporation shall deposit the proceeds of the tax
in a fund to be known as the historical society fund. The historical
society fund is separate and distinct from the school corporation's
general fund and may be used only to provide funds for a historical
society under this section.
(e) (d) Subject to section 6 of this chapter, the governing body of the
school corporation may annually appropriate the money in the fund to
be paid in semiannual installments to a historical society having
facilities in the county.
SOURCE: IC 36-10-13-7; (08)CC100108.799. -->
SECTION 799. IC 36-10-13-7, AS AMENDED BY P.L.2-2006,
SECTION 196, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 7. (a) This section applies to
school corporations in a county containing a city having a population
of:
(1) more than one hundred fifty thousand (150,000) but less than
five hundred thousand (500,000);
(2) more than one hundred twenty thousand (120,000) but less
than one hundred fifty thousand (150,000);
(3) more than ninety thousand (90,000) but less than one hundred
five thousand (105,000);
(4) more than one hundred five thousand (105,000) but less than
one hundred twenty thousand (120,000); or
(5) more than seventy-five thousand (75,000) but less than ninety
thousand (90,000).
(b) To provide funding for an art association under this section, the
governing body of a school corporation may impose a tax of not more
than five-tenths of one cent ($0.005) on each one hundred dollars
($100) of assessed valuation in the school corporation.
The tax is not
subject to the maximum permissible tuition support levy limitations
imposed on the school corporation by IC 20-45-3.
(c) The school corporation shall deposit the proceeds of the tax
imposed under subsection (b) in a fund to be known as the art
association fund. The art association fund is separate and distinct from
the school corporation's general fund and may be used only to provide
funds for an art association under this section. The governing body of
the school corporation may annually appropriate the money in the fund
to be paid in semiannual installments to an art association having
facilities in a city that is described in subsection (a), subject to
subsection (d).
(d) Before an art association may receive payments under this
section, the association's governing board must adopt a resolution that
entitles:
(1) the governing body of the school corporation to appoint the
school corporation's superintendent and director of art instruction
as visitors who may attend all meetings of the association's
governing board;
(2) the governing body of the school corporation to nominate
individuals for membership on the association's governing board,
with at least two (2) of the nominees to be elected;
(3) the school corporation to use the association's facilities and
equipment for educational purposes consistent with the
association's purposes;
(4) the students and teachers of the school corporation to tour the
association's museum and galleries free of charge;
(5) the school corporation to borrow materials from the
association for temporary exhibit in the schools;
(6) the teachers of the school corporation to receive normal
instruction in the fine and applied arts at half the regular rates
charged by the association; and
(7) the school corporation to expect exhibits in the association's
museum that will supplement the work of the students and
teachers of the corporation.
A copy of the resolution, certified by the president and secretary of the
association, must be filed in the office of the school corporation before
payments may be received.
(e) A resolution filed under subsection (d) is not required to be
renewed annually. The resolution continues in effect until rescinded.
An art association that complies with this section is entitled to continue
to receive payments under this section as long as the art association
complies with the resolution.
(f) If more than one (1) art association in a city that is described in
subsection (a) qualifies to receive payments under this section, the
governing body of the school corporation shall select the one (1) art
association best qualified to perform the services described in
subsection (d). A school corporation may select only one (1) art
association to receive payments under this section.
SOURCE: IC 6-1.1-3-11; IC 6-1.1-3-12; IC 6-1.1-3-13; IC 6-1.1-10-
29; IC 6-1.1-10-29.3; IC 6-1.1-10-29.5; IC 6-1.1-10-30; IC 6-1.1-10-
30.5; IC 6-1.1-10-31.1; IC 6-1.1-10-31.4; IC 6-1.1-10-31.5; IC 6-1.1-
10-31.6; IC 6-1.1-10-31.7; IC 6-1.1-10-40; IC 6-1.1-10-43; IC 6-1.1-
10.1; IC 6-1.1-20.7; IC 6-1.1-20.8; IC 6-1.1-40-3. ;
(08)CC100108.800. -->
SECTION 800. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]: IC 6-1.1-3-11;
IC 6-1.1-3-12; IC 6-1.1-3-13; IC 6-1.1-10-29; IC 6-1.1-10-29.3;
IC 6-1.1-10-29.5; IC 6-1.1-10-30; IC 6-1.1-10-30.5; IC 6-1.1-10-31.1;
IC 6-1.1-10-31.4; IC 6-1.1-10-31.5; IC 6-1.1-10-31.6; IC 6-1.1-10-31.7;
IC 6-1.1-10-40; IC 6-1.1-10-43; IC 6-1.1-10.1; IC 6-1.1-20.7;
IC 6-1.1-20.8; IC 6-1.1-40-3.
SOURCE: IC 3-8-1-23.4; IC 3-8-1-23.5; IC 3-11-2-12.8; IC 6-1.1-
20-3.4; IC 6-1.1-29-1.5; IC 6-1.1-29-2.5; IC 6-1.1-29.5; P.L.224-
2007, $ECTION 139; P.L.224-2007, $ECTION 140.
; (08)CC100108.801. -->
SECTION 801. THE FOLLOWING ARE REPEALED
[EFFECTIVE UPON PASSAGE]: IC 3-8-1-23.4; IC 3-8-1-23.5;
IC 3-11-2-12.8; IC 6-1.1-20-3.4; IC 6-1.1-29-1.5; IC 6-1.1-29-2.5;
IC 6-1.1-29.5; P.L.224-2007, SECTION 139; P.L.224-2007, SECTION
140.
SOURCE: IC 6-1.1-4-13.8; IC 6-1.1-35.2-1; IC 6-1.1-35.5-9.
; (08)CC100108.802. -->
SECTION 802. THE FOLLOWING ARE REPEALED
[EFFECTIVE JULY 1, 2008]: IC 6-1.1-4-13.8; IC 6-1.1-35.2-1;
IC 6-1.1-35.5-9.
SOURCE: IC 6-1.1-21.2-1; IC 6-1.1-21.2-13; IC 6-1.1-21.2-14; IC
12-19-1.5.
; (08)CC100108.803. -->
SECTION 803. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2009] IC 6-1.1-21.2-1; IC 6-1.1-21.2-13;
IC 6-1.1-21.2-14; IC 12-19-1.5.
SOURCE: IC 6-3.5-8; IC 12-7-2-117; IC 12-19-1-11; IC 12-19-1-12;
IC 12-19-6; IC 31-9-2-44.3; IC 31-34-8-5; IC 31-34-23-2.
; (08)CC100108.804. -->
SECTION 804. THE FOLLOWING ARE REPEALED
[EFFECTIVE UPON PASSAGE]: IC 6-3.5-8; IC 12-7-2-117;
IC 12-19-1-11; IC 12-19-1-12; IC 12-19-6; IC 31-9-2-44.3;
IC 31-34-8-5; IC 31-34-23-2.
SOURCE: IC 31-26-3; IC 31-34-8-8; IC 31-34-8-9; IC 31-34-24; IC
31-37-24.
; (08)CC100108.805. -->
SECTION 805. THE FOLLOWING ARE REPEALED
[EFFECTIVE JULY 1, 2008]: IC 31-26-3; IC 31-34-8-8; IC 31-34-8-9;
IC 31-34-24; IC 31-37-24.
SOURCE: IC 5-22-4-9; IC 12-13-8; IC 12-13-9; IC 12-19-5; IC 12-
19-7; IC 12-19-7.5; IC 16-35-3; IC 16-35-4; IC 16-35-5; IC 31-19-26;
IC 31-25-2-17; IC 31-33-4-4; IC 31-33-21.
; (08)CC100108.806. -->
SECTION 806. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2009]: IC 5-22-4-9; IC 12-13-8;
IC 12-13-9; IC 12-19-5; IC 12-19-7; IC 12-19-7.5; IC 16-35-3;
IC 16-35-4; IC 16-35-5; IC 31-19-26; IC 31-25-2-17; IC 31-33-4-4;
IC 31-33-21.
SOURCE: IC 20-24-7-12; IC 20-43-1-5; IC 20-43-1-16; IC 20-43-3-
5; IC 20-43-3-6; IC 20-43-6-2; IC 20-43-6-4; IC 20-43-6-6; IC 20-45-
1-3; IC 20-45-1-4; IC 20-45-1-7; IC 20-45-1-8; IC 20-45-1-9; IC 20-
45-1-10; IC 20-45-1-11; IC 20-45-1-13; IC 20-45-1-15; IC 20-45-1-
16; IC 20-45-1-17; IC 20-45-1-18; IC 20-45-1-20; IC 20-45-1-21; IC
20-45-1-22; IC 20-45-2; IC 20-45-3.
; (08)CC100108.807. -->
SECTION 807. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2009]: IC 20-24-7-12; IC 20-43-1-5;
IC 20-43-1-16; IC 20-43-3-5; IC 20-43-3-6; IC 20-43-6-2;
IC 20-43-6-4; IC 20-43-6-6; IC 20-45-1-3; IC 20-45-1-4; IC 20-45-1-7;
IC 20-45-1-8; IC 20-45-1-9; IC 20-45-1-10; IC 20-45-1-11;
IC 20-45-1-13; IC 20-45-1-15; IC 20-45-1-16; IC 20-45-1-17;
IC 20-45-1-18; IC 20-45-1-20; IC 20-45-1-21; IC 20-45-1-22;
IC 20-45-2; IC 20-45-3.
SOURCE: IC 4-24-7-2; IC 11-10-2-3; IC 12-13-7-17.
; (08)CC100108.808. -->
SECTION 808. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2009]: IC 4-24-7-2; IC 11-10-2-3;
IC 12-13-7-17.
SOURCE: IC 20-40-4-2; IC 20-46-2.
; (08)CC100108.809. -->
SECTION 809. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2009]: IC 20-40-4-2; IC 20-46-2.
SOURCE: IC 6-1.1-19-13; IC 6-1.1-20.6-9; IC 6-1.1-21.7; IC 20-45-
1-7; IC 20-45-4; IC 20-45-5; IC 20-45-6; IC 20-46-1-2; IC 20-46-3-8;
IC 20-46-4-9.
; (08)CC100108.810. -->
SECTION 810. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2009]: IC 6-1.1-19-13; IC 6-1.1-20.6-9;
IC 6-1.1-21.7; IC 20-45-1-7; IC 20-45-4; IC 20-45-5; IC 20-45-6;
IC 20-46-1-2; IC 20-46-3-8; IC 20-46-4-9.
SOURCE: IC 6-1.1-20.6-1; IC 6-1.1-20.6-5; IC 6-1.1-20.6-6; IC 6-
1.1-20.6-6.5.
; (08)CC100108.811. -->
SECTION 811. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2009]: IC 6-1.1-20.6-1; IC 6-1.1-20.6-5;
IC 6-1.1-20.6-6; IC 6-1.1-20.6-6.5.
SOURCE: IC 36-7-14-39.1; IC 36-7-15.1-26.1; IC 36-7-15.1-54.
; (08)CC100108.812. -->
SECTION 812. THE FOLLOWING ARE REPEALED
[EFFECTIVE JULY 1, 2008]: IC 36-7-14-39.1; IC 36-7-15.1-26.1;
IC 36-7-15.1-54.
SOURCE: IC 4-35-8-2; 4-35-8-4; IC 6-1.1-20.9; IC 6-1.1-21; IC 8-
22-3.5-10; IC 8-22-3.5-12; IC 36-7-14-39.5; IC 36-7-15.1-26.5; IC
36-7-15.1-26.7; IC 36-7-15.1-26.9; IC 36-7-15.1-56; IC 36-7-30-27;
IC 36-7-30.5-32; IC 36-7-32-18.
; (08)CC100108.813. -->
SECTION 813. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2009]: IC 4-35-8-2; 4-35-8-4;
IC 6-1.1-20.9; IC 6-1.1-21; IC 8-22-3.5-10; IC 8-22-3.5-12;
IC 36-7-14-39.5; IC 36-7-15.1-26.5; IC 36-7-15.1-26.7;
IC 36-7-15.1-26.9; IC 36-7-15.1-56; IC 36-7-30-27; IC 36-7-30.5-32;
IC 36-7-32-18.
SOURCE: IC 5-10.3-11-4.5; (08)CC100108.814. -->
SECTION 814. IC 5-10.3-11-4.5 IS REPEALED [EFFECTIVE
JANUARY 1, 2009].
SOURCE: IC 36-12-14; (08)CC100108.815. -->
SECTION 815. IC 36-12-14 IS REPEALED [EFFECTIVE UPON
PASSAGE].
SECTION 816. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2009]: P.L.38-2001, SECTION 4;
P.L.1-2002, SECTION 164.
SOURCE: IC 6-3.1-21-10 IS REPEALED [EFFECTIVE JULY 1,
2008].
; (08)CC100108.816. -->
SECTION 817. IC 6-3.1-21-10 IS REPEALED [EFFECTIVE JULY
1, 2008].
SOURCE: IC 3-10-2-14; IC 6-1.1-1-5.5; IC 6-1.1-1-22; IC 6-1.1-1-
22.7; IC 36-6-5-2.
; (08)CC100108.818. -->
SECTION 818. THE FOLLOWING ARE REPEALED
[EFFECTIVE JULY 1, 2008]: IC 3-10-2-14; IC 6-1.1-1-5.5;
IC 6-1.1-1-22; IC 6-1.1-1-22.7; IC 36-6-5-2.
SOURCE: IC 12-16-2.5-2; IC 12-16-4.5-1; C 12-16-4.5-4; C 12-16-
5.5-1; IC 12-16-7.5-9; IC 12-16-7.5-10; IC 12-16-14-1; IC 12-16-14-
2; IC 12-16-14-3; IC 12-16-14-4; IC 12-16-14-5; IC 12-16-15.5.
; (08)CC100108.819. -->
SECTION 819. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2009]: IC 12-16-2.5-2; IC 12-16-4.5-1; C
12-16-4.5-4; C 12-16-5.5-1; IC 12-16-7.5-9; IC 12-16-7.5-10;
IC 12-16-14-1; IC 12-16-14-2; IC 12-16-14-3; IC 12-16-14-4;
IC 12-16-14-5; IC 12-16-15.5.
SOURCE: ; (08)CC100108.820. -->
SECTION 820. [EFFECTIVE JANUARY 1, 2009]
(a) A county
may not impose a property tax levy under IC 12-16-14-1,
IC 12-16-14-2, and IC 12-16-14-3 for an assessment date after
January 15, 2008.
(b) Notwithstanding the abolishment by this act of each county's
county hospital care for the indigent fund, a county auditor shall
separately account for and transfer:
(1) the unencumbered balance on December 31, 2008, of the
county's account in the county general fund for the county
hospital care for the indigent fund; and
(2) any delinquent property tax payments and other amounts
that would have been deposited after December 31, 2008, in
the county's account in the county general fund for the county
hospital care for the indigent fund if IC 12-16-14-1,
IC 12-16-14-2, and IC 12-16-14-3 had not been repealed by
this act;
to the state after December 31, 2008, in the manner provided in
IC 12-16-14-6(b) (as effective December 31, 2008). The auditor of
state shall deposit an amount transferred under this subsection in
the state hospital care for the indigent fund.
(c) In addition to other appropriations made to the family and
children's social services administration, there is appropriated for
the state fiscal year beginning July 1, 2008, and ending June 30,
2009, ten million dollars ($10,000,000) to the family and social
services administration from the state general fund for the purpose
of making the first installment of the transfer required by
IC 12-16-17-1, as added by this act, for calendar year 2009.
(d) Notwithstanding IC 4-12-1-12(e) and IC 4-13-2-23, if the
amount available in the state hospital care for the indigent fund for
the state fiscal year beginning July 1, 2008, and ending June 30,
2009, is insufficient to expend the amount appropriated to the
family and social services administration from the fund by
P.L.234-2007, SECTION 8 (including any augmentation permitted
under P.L.234-2007, SECTION 8), the budget agency shall transfer
an amount at least equal to the deficiency from the unrestricted
balance of the state general fund to the state hospital care for the
indigent fund for the purposes of the appropriation. The amount
transferred does not reduce the appropriation made to any agency
or for any other purpose. The transfers under this subsection shall
be made on the schedule necessary to carry out the purposes of the
appropriation.
SOURCE: ; (08)CC100108.821. -->
SECTION 821. [EFFECTIVE JANUARY 1, 2009] (a) A county
may not impose a property tax levy after December 31, 2008, for
the county general fund to the extent that the levy is for the
reimbursement of the department of correction under IC 11-10-2-3
(before its repeal by this act) or a related provision for the costs of
keeping delinquent offenders.
(b) The obligation to pay the costs of keeping delinquent
offenders (as defined in IC 11-8-1-9), to the extent that the costs are
for services delivered after December 31, 2008, is transferred from
the counties to the state. The obligation transferred includes the
costs of using after December 31, 2008, an institution or a facility
in Indiana for providing educational services that, before January
1, 2009, were chargeable to a county family and children's fund, a
county office, or a county under IC 20-26-11-12, IC 20-26-11-13, or
IC 20-33-2-29.
(c) The following definitions apply throughout this subsection:
(1) "Account" means an obligation of a county under
IC 11-10-2-3 (before its repeal by this act) or another law to
reimburse the state, including the department of correction,
for the cost of keeping a delinquent offender before January
1, 2009.
(2) "Delinquent account" means an account that has not been
paid to the state before six (6) months after the account is
forwarded under this SECTION or IC 4-24-7-4 (before its
amendment by this act).
All accounts accruing before January 1, 2009, and not previously
forwarded to a county auditor, and any reconciliations for any
period before January 1, 2009, shall be forwarded to the county
auditor before March 16, 2009. 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. The county
council of each county shall appropriate sufficient funds to pay
these accounts.
(d) A county and the department of correction may enter into
agreements to resolve any issues arising under this act concerning
payments to vendors, payments to the county, payments to the
state (including payments due for commitments before January 1,
2009), collection of amounts due to a county or the state from a
parent, guardian, or custodian, and other matters affected by this
act. Notwithstanding this act, the agreement, if approved by the
governor and the county fiscal body, governs the responsibilities of
the state and the county.
(e) This SECTION applies notwithstanding any other law.
SOURCE: ; (08)CC100108.822. -->
SECTION 822. [EFFECTIVE JANUARY 1, 2008
(RETROACTIVE)] (a) A county may not impose a property tax levy
under IC 12-13-8 for an assessment date after January 15, 2008.
(b) Notwithstanding the abolishment by this act of each county's
county medical assistance to wards fund, a county auditor shall
separately account for and transfer:
(1) the unencumbered balance on December 31, 2008, of the
county's county medical assistance to wards fund; and
(2) any delinquent property tax payments and other amounts
that would have been deposited after December 31, 2008, in
the county's county medical assistance to wards fund if
IC 12-13-8 had not been repealed by this act;
to the state after December 31, 2008, in the manner provided in
IC 12-13-9-1 (before its repeal by this act). The auditor of state
shall deposit an amount transferred under this subsection in the
state general fund for use by the office of the secretary of family
and social services to defray the expenses and obligations incurred
by the office of the secretary of family and social services for
medical assistance to wards and associated administrative costs.
(c) Any unencumbered balance in the state medical assistance
to wards fund on December 31, 2008, shall be transferred to the
state general fund.
(d) In addition to the amount appropriated to the family and
social services administration in P.L.234-2007, there is
appropriated twelve million one hundred ninety thousand three
hundred fifty-eight dollars ($12, 190,358) to the family and social
services administration from the state general fund to defray the
expenses and obligations incurred by the family and social services
administration for medical assistance to wards and associated
administrative costs, beginning July 1, 2008, and ending June 30,
2009. Augmentation allowed (as defined in P.L.234-2007,
SECTION 1).
SOURCE: ; (08)CC100108.823. -->
SECTION 823. [EFFECTIVE JULY 1, 2007 (RETROACTIVE)]
(a)
A county may not impose a property tax levy under IC 12-19-7 for
an assessment date after January 15, 2008.
(b) Notwithstanding the abolishment by this act of each county's
family and children's fund, a county auditor shall separately
account for:
(1) the unencumbered balance on December 31, 2008, of the
county's family and children's fund; and
(2) any delinquent property tax payments and other amounts
that would have been deposited after December 31, 2008, in
the county's family and children's fund if IC 12-19-7 had not
been repealed by this act.
Money retained under this subsection may be used only to pay the
county's obligations described in subsection (c) or (d). After all the
obligations described in subsection (c) or (d) are satisfied, any
remaining balance shall be deposited in the county's levy excess
fund under IC 6-1.1-18.5-17 and used for the purposes of the fund.
(c) Notwithstanding the repeal of IC 12-19-7 by this act, a
county's obligation to pay for the following services delivered
before January 1, 2009, is not terminated:
(1) Child services (as defined in IC 12-19-7-1 (as effective
before its repeal)).
(2) Other services described in IC 31-40-1-2 (as effective
December 31, 2008) that would have been payable from the
county's family and children's fund if IC 12-19-7 had not been
repealed by this act.
(d) A county's obligation to levy property taxes to pay principal,
interest, and other costs of any:
(1) loans that were entered into; or
(2) bonds that were issued;
under IC 12-19-5 or IC 12-19-7 (before their repeal by this act) to
meet obligations described in subsection (c) is transferred to the
county's debt service fund. A county may impose a property tax
levy for an assessment date after January 15, 2008, for the county's
debt service fund that is sufficient to pay the principal, interest,
and other costs of loans and bond obligations transferred under
this subsection.
(e) A county may impose a property tax levy in 2009 for the
county debt service fund to pay any shortfall in revenue from the
county's family and children's fund (before its repeal) needed to
pay the obligations described in subsection (c) after the application
of the amounts retained under subsection (b) and the proceeds of
bonds and loans described in subsection (d).
(f) Notwithstanding the repeal of IC 12-19-7 and the amendment
of IC 31-40 by this act, the obligation of a parent or guardian of the
estate of a child to reimburse a county and to pay fees for services
described in subsection (c) is not terminated. A juvenile court or
county may enforce the obligation by any legal or equitable remedy
permitted by law, including any procedure under IC 31-40 (as
effective December 31, 2008).
(g) In addition to the amount appropriated to the department of
child services in P.L.234-2007, there is appropriated two hundred
thirty-nine million nine hundred eighty thousand five hundred two
dollars ($239,980,502) to the department of child services from the
state general fund to pay for:
(1) child services (as defined in IC 31-9-2-17.8 (as added by
this act)) delivered after December 31, 2008; and
(2) other services that are provided by the department of child
services to or for the benefit of children and that are delivered
after December 31, 2008;
beginning July 1, 2008, and ending June 30, 2009. Augmentation
allowed (as defined in P.L.234-2007, SECTION 1). If a county paid
a cost that is an obligation of the department of child services, the
department of child services may reimburse the county from the
amount appropriated by this subsection. The county shall account
for and use the reimbursement in the manner provided under
subsection (b).
(h) The following are also appropriated to the department of
child services for the purposes described in subsection (g),
beginning July 1, 2008, and ending June 30, 2009:
(1) All grants received from the federal government under
Title IV-B of the Social Security Act (42 U.S.C. 620 et seq.),
the Child Abuse Prevention and Treatment Act (42 U.S.C.
5106 et seq.), or any other federal or state government
program that:
(A) is intended to provide funding for services and
programs administered by the department; and
(B) is not required by applicable law or the terms of the
grant to be received and administered through a separate
fund.
(2) All funds received by the department under Title IV-E of
the Social Security Act (42 U.S.C. 670 et seq.) as payment or
reimbursement for eligible expenses for child services.
(3) All reimbursements or support payments collected or
received by the department for application to the cost of
services provided to or for the benefit of children in need of
services or delinquent children.
(i) Notwithstanding any other provision, payment for child
services (as defined in IC 31-9-2-17.8 (as added by this act)) shall
be made not later than sixty (60) days after the date the
department of child services receives the service provider's invoice
together with a properly prepared claim voucher and
documentation.
SOURCE: ; (08)CC100108.824. -->
SECTION 824. [EFFECTIVE JULY 1, 2007 (RETROACTIVE)] (a)
A county may not impose a property tax levy under IC 12-19-7.5
for an assessment date after January 15, 2008.
(b) Notwithstanding the abolishment by this act of each county's
children's psychiatric residential treatment services fund, a county
auditor shall separately account for:
(1) the unencumbered balance on December 31, 2008, of the
county's children's psychiatric residential treatment services
fund; and
(2) any delinquent property tax payments and other amounts
that would have been deposited after December 31, 2008, in
the county's children's psychiatric residential treatment
services fund if IC 12-19-7.5 had not been repealed by this act.
Money retained under this subsection may be used only to pay the
county's obligations described in subsection (c) or (d). After all the
obligations described in subsection (c) or (d) are satisfied, any
remaining balance shall be deposited in the county's levy excess
fund under IC 6-1.1-18.5-17 and used for the purposes of the fund.
(c) Notwithstanding the repeal of IC 12-19-7 by this act, a
county's obligation to pay for the following services delivered
before January 1, 2009, is not terminated:
(1) Children's psychiatric residential treatment services (as
defined in IC 12-19-7.5-1 (as effective before its repeal)).
(2) Other services described in IC 31-40-1-2 (as effective
December 31, 2008) that would have been payable from the
county's children's psychiatric residential treatment services
fund if IC 12-19-7.5 had not been repealed by this act.
(d) A county's obligation to levy property taxes to pay principal,
interest, and other costs of any:
(1) loans that were entered into; or
(2) bonds that were issued;
under IC 12-19-5 or IC 12-19-7.5 (before their repeal by this act)
to meet obligations described in subsection (c) is transferred to the
county's debt service fund. A county may impose a property tax
levy for an assessment date after January 15, 2008, for the county's
debt service fund that is sufficient to pay the principal, interest,
and other costs of loans and bond obligations transferred under
this subsection.
(e) A county may impose a property tax levy in 2009 for the
county debt service fund to pay any shortfall in revenue from the
county's children's psychiatric residential treatment services fund
(before its repeal) needed to pay the obligations described in
subsection (c) after the application of the amounts retained under
subsection (b) and the proceeds of bonds and loans described in
subsection (d).
(f) Notwithstanding the repeal of IC 12-19-7.5 and the
amendment of IC 31-40 by this act, the obligation of a parent or
guardian of the estate of a child to reimburse a county and to pay
fees for services described in subsection (c) is not terminated. A
juvenile court or county may enforce the obligation by any legal or
equitable remedy permitted by law, including any procedure under
IC 31-40 (as effective December 31, 2008).
(g) In addition to the amount appropriated to the family and
social services administration in P.L.234-2007, there is
appropriated to the family and social services administration,
beginning July 1, 2008, and ending June 30, 2009, ten million two
hundred eleven thousand nine hundred twenty dollars
($10,211,920) from the state general fund to pay the costs for
children's psychiatric residential treatment services (as defined in
IC 12-19-7.5-1 (repealed)) delivered after December 31, 2008,
beginning July 1, 2008, and ending June 30, 2009. Augmentation
allowed (as defined in P.L.234-2007, SECTION 1). Costs shall be
paid in the manner determined by the office of the secretary of
family and social services. If a county paid a cost that is an
obligation of the office of the secretary of family and social
services, the office may reimburse the county from the amount
appropriated under this subsection. The county shall account for
and use the reimbursement in the manner provided under
subsection (b).
SOURCE: ; (08)CC100108.825. -->
SECTION 825. [EFFECTIVE JULY 1, 2007 (RETROACTIVE)] (a)
Money in a county family and children trust clearance fund
established under IC 12-19-1-16 (as effective December 31, 2008)
on December 31, 2008, that is required to be administered in a
child trust clearance account established by IC 31-25-2-20.2, as
added by this act, shall be transferred to the child trust clearance
account.
(b) Money in a fund established under IC 12-19-1-15 (as
effective December 31, 2008) or IC 12-19-1-16 (as effective
December 31, 2008) on December 31, 2008, that is not transferred
under subsection (a) shall be transferred to the appropriate
account in the family resources trust clearance fund established by
IC 12-19-1-16, as amended by this act.
(c) A county and any combination of:
(1) the office of the secretary of family and social services;
(2) the division of family resources;
(3) the department of child services; and
(4) the state department of health;
may enter into agreements to resolve any issues arising under this
act concerning payments to vendors, payments to the county,
payments to the state, collection of amounts due to a county or the
state from a parent, guardian, or custodian, and other matters
affected by this act. Notwithstanding any other law, the agreement,
if approved by the governor and the county fiscal body, governs
the responsibilities of the state and the county.
(d) A reference in a law or other document to:
(1) child services (as defined in IC 12-19-7-1 (repealed)) shall
be treated after December 31, 2008, as a reference to child
services (as defined in IC 31-9-2-17.8, as added by this act);
and
(2) a county office of family and children shall be treated after
the effective date of this SECTION as a reference to:
(A) the division of family resources and a local office (as
defined in IC 12-7-2-124.8, as added by this act) for
activities subject to IC 12; and
(B) the department of child services and a local office (as
defined in IC 31-9-2-76.6, as added by this act) for
activities subject to IC 31.
SOURCE: ; (08)CC100108.826. -->
SECTION 826. [EFFECTIVE JANUARY 1, 2008
(RETROACTIVE)]
(a) A county may not impose a property tax levy
under IC 16-35-3 for an assessment date after January 15, 2008.
(b) Notwithstanding the abolishment by this act of each county's
children with special health care needs county fund, a county
auditor shall separately account for and transfer:
(1) the unencumbered balance on December 31, 2008, of the
county's children with special health care needs county fund;
and
(2) any delinquent property tax payments and other amounts
that would have been deposited after December 31, 2008, in
the county's children with special health care needs county
fund if IC 16-35-3 had not been repealed by this act;
to the state after December 31, 2008, in the manner provided in
IC 16-35-4-2 (before its repeal by this act). The auditor of state
shall deposit an amount transferred under this subsection in the
state general fund for use by the state department of health for
expenses and obligations incurred by the state department of
health for services to children with special health care needs.
(c) Any unencumbered balance in the children with special
health care needs state fund on December 31, 2008, shall be
transferred to the state general fund.
(d) Any unencumbered balance in the children with special
health care needs federal fund on December 31, 2008, shall be
transferred to the appropriate account determined by the budget
agency. The money must be accounted for and used in a manner
consistent with the terms of the federal grant that provided the
money.
(e) In addition to the amount appropriated to the state
department of health in P.L.234-2007, including the amount
appropriated to the state department of health, there is
appropriated, beginning July 1, 2008, and ending June 30, 2009,
five million two hundred forty-one thousand seven hundred
ninety-eight dollars ($5,241,798) from the state general fund for
expenses and obligations incurred by the state department of
health for services to children with special health care needs.
Augmentation allowed (as defined in P.L.234-2007, SECTION 1).
SOURCE: ; (08)CC100108.827. -->
SECTION 827. [EFFECTIVE UPON PASSAGE] (a) The
commission on state tax and financing policy established under
IC 2-5-3 shall study alternative methods for distribution within a
county of taxes imposed under IC 6-3.5-1.1, IC 6-3.5-6, and
IC 6-3.5-7.
(b) Before November 1, 2008, the commission on state tax and
financing policy shall report findings and make recommendations
concerning the study topic described in subsection (a) in a final
report to the legislative council in an electronic format under
IC 5-14-6.
SOURCE: ; (08)CC100108.828. -->
SECTION 828. [EFFECTIVE JANUARY 1, 2008
(RETROACTIVE)]
(a) This SECTION applies only to an individual
who in 2008 paid property taxes that:
(1) were imposed on the individual's principal place of
residence for the March 1, 2006, assessment date or the
January 15, 2007, assessment date;
(2) are due after December 31, 2007; and
(3) are paid on or before the due date for the property taxes.
(b) As used in this SECTION, "adjusted gross income" has the
meaning set forth in IC 6-3-1-3.5.
(c) An individual described in subsection (a) is entitled to a
deduction from adjusted gross income for a taxable year beginning
after December 31, 2007, and before January 1, 2009, in an amount
equal to the amount determined in the following STEPS:
STEP ONE: Determine the lesser of:
(1) two thousand five hundred dollars ($2,500); or
(2) the total amount of property taxes imposed on the
individual's principal place of residence for the March 1,
2006, assessment date or the January 15, 2007, assessment
date and paid in 2007 or 2008.
STEP TWO: Determine the greater of zero (0) or the result
of:
(1) the STEP ONE result; minus
(2) the total amount of property taxes that:
(A) were imposed on the individual's principal place of
residence for the March 1, 2006, assessment date or the
January 15, 2007, assessment date;
(B) were paid in 2007; and
(C) were deducted from adjusted gross income under
IC 6-3-1-3.5(a)(17) by the individual on the individual's
state income tax return for a taxable year beginning
before January 1, 2008.
(d) The deduction under this SECTION is in addition to any
deduction that an individual is otherwise entitled to claim under
IC 6-3-1-3.5(a)(17). However, an individual may not deduct under
IC 6-3-1-3.5(a)(17) any property taxes deducted under this
SECTION.
SOURCE: ; (08)CC100108.829. -->
SECTION 829. [EFFECTIVE UPON PASSAGE] (a) Each elected
township assessor and township trustee-assessor whose duties
relating to the assessment of tangible property are assumed under
this act by the county assessor shall organize the records of the
township assessor's or township trustee-assessor's office relating
to the assessment of tangible property in a manner prescribed by
the department of local government finance and transfer the
records to the county assessor as directed by the department. The
department shall, before July 1, 2008, determine a procedure and
schedule for the transfer of the records. A township assessor or
township trustee-assessor shall complete the transfer of records
and operations to the county assessor before the date of transfer of
duties described in this subsection.
(b) The assessors shall assist each other and coordinate their
efforts to:
(1) ensure an orderly transfer of all township assessor and
township trustee-assessor records to the county assessor; and
(2) provide for an uninterrupted and professional transition
of the property assessment functions from the township
assessor or township trustee-assessor to the county assessor
consistent with the directions of the department of local
government finance and this act.
(c) This SECTION expires January 1, 2013.
SOURCE: ; (08)CC100108.830. -->
SECTION 830. [EFFECTIVE JULY 1, 2008] (a) This act does not
affect any assessment, assessment appeal, or other official action
of a township assessor or township trustee-assessor made before
the transfer to the county assessor of duties relating to the
assessment of tangible property. Any assessment, assessment
appeal, or other official action made by a township assessor or
township trustee-assessor within the scope of the assessor's official
duties under IC 6-1.1 or IC 36-6-5, before their amendment by this
act, before transfer to the county assessor of duties relating to the
assessment of tangible property shall be considered as having been
made by the county assessor.
(b) This act does not affect any pending action against, or the
rights of any party that may possess a legal claim against, a
township assessor or township trustee-assessor that is not
described in subsection (a).
(c) This SECTION expires January 1, 2013.
SOURCE: ; (08)CC100108.831. -->
SECTION 831. [EFFECTIVE JULY 1, 2008]
(a) The department
of local government finance shall adjust the maximum permissible
ad valorem property tax levy of a county and a township in the
county to reflect the transfer of records and operations from the
township assessor or township trustee-assessor to the county
assessor under this act. The adjusted maximum permissible ad
valorem tax levies determined under this SECTION apply to
property taxes first due and payable in the calendar year following
the calendar year in which the transfer of records and operations
was completed.
(b) This SECTION expires January 1, 2013.
SOURCE: ; (08)CC100108.832. -->
SECTION 832. [EFFECTIVE JULY 1, 2008] (a) This SECTION
applies to an elected township assessor:
(1) who before July 1, 2008, is:
(A) elected to; or
(B) selected to fill a vacancy in;
the office of elected township assessor; and
(2) for whom the county assessor performs the assessment
duties prescribed by IC 6-1.1:
(A) after June 30, 2008, under IC 36-6-5-1(h), as added by
this act; or
(B) after December 31, 2008, as the result of a referendum
under IC 36-2-15, as amended by this act.
(b) Notwithstanding any other provision of this act, an elected
township assessor referred to in subsection (a) is entitled to remain
in office until the end of the term to which the individual was
elected or for which the individual was selected to fill a vacancy.
The sole duty of the individual is to assist the county assessor in the
transfer of records and operations from the township assessor to
the county assessor under this act.
(c) If the office of township assessor is subject to the election on
November 4, 2008, the term of office of the incumbent township
assessor as of that date ends on December 31, 2008.
(d) This SECTION expires January 1, 2013.
SOURCE: ; (08)CC100108.833. -->
SECTION 833. [EFFECTIVE UPON PASSAGE] (a) IC 3-13-11
does not apply to a vacancy in the office of elected township
assessor that occurs after the effective date of this SECTION and
before July 1, 2008, in a township in which the number of parcels
of real property on January 1, 2008, is less than fifteen thousand
(15,000).
(b) This SECTION expires July 1, 2008.
SOURCE: ; (08)CC100108.834. -->
SECTION 834. [EFFECTIVE UPON PASSAGE]
(a) The following
are transferred to the county assessor:
(1) On July 1, 2008:
(A) employment positions as of June 30, 2008, of each
elected township assessor in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under IC 36-6-5-1(h), as
added by this act, including:
(i) the employment position of the elected township
assessor; and
(ii) the employment positions of all employees of the
elected township assessor;
(B) real and personal property of:
(i) elected township assessors in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under IC 36-6-5-1(h),
as added by this act; and
(ii) township trustee-assessors in the county;
used solely to carry out property assessment duties;
(C) obligations outstanding on June 30, 2008, of:
(i) elected township assessors in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under IC 36-6-5-1(h),
as added by this act; and
(ii) township trustee-assessors in the county;
relating to the assessment of tangible property; and
(D) funds of:
(i) elected township assessors in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under IC 36-6-5-1(h),
as added by this act; and
(ii) township trustee-assessors in the county;
on hand for the purpose of carrying out property
assessment duties in the amount determined by the county
auditor.
(2) On January 1, 2009:
(A) employment positions as of December 31, 2008, of each
elected township assessor in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor as the result of a
referendum under IC 36-2-15, as amended by this act,
including:
(i) the employment position of the elected township
assessor; and
(ii) the employment positions of all employees of the
elected township assessor;
(B) real and personal property of elected township
assessors in the county whose duties relating to the
assessment of tangible property are transferred to the
county assessor as the result of a referendum under
IC 36-2-15, as amended by this act, used solely to carry out
property assessment duties;
(C) obligations outstanding on December 31, 2008, of
elected township assessors in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor as the result of a
referendum under IC 36-2-15, as amended by this act,
relating to the assessment of tangible property; and
(D) funds of elected township assessors in the county whose
duties relating to the assessment of tangible property are
transferred to the county assessor as the result of a
referendum under IC 36-2-15, as amended by this act, on
hand for the purpose of carrying out property assessment
duties in the amount determined by the county auditor.
(b) Before July 1, 2008, the county assessor shall interview, or
give the opportunity to interview to, each individual who:
(1) is an employee of:
(A) an elected township assessor in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under IC 36-6-5-1(h), as
added by this act; or
(B) a trustee-assessor in the county;
as of the effective date of this SECTION; and
(2) applies before June 1, 2008, for an employment position
referred to in subsection (a)(1)(A).
(c) Before December 31, 2008, the county assessor shall
interview, or give the opportunity to interview to, each individual
who:
(1) is an employee of an elected township assessor in the
county whose duties relating to the assessment of tangible
property are transferred to the county assessor as the result
of a referendum under IC 36-2-15, as amended by this act, as
of the effective date of this SECTION; and
(2) applies before December 1, 2008, for an employment
position referred to in subsection (a)(2)(A).
(d) A township served on June 30, 2008, by a township assessor
whose duties relating to the assessment of tangible property are
transferred to the county assessor under this act shall transfer to
the county assessor all revenue received after the date of the
transfer that is received by the township for the purpose of
carrying out property assessment duties in the amount determined
by the county auditor.
SOURCE: ; (08)CC100108.835. -->
SECTION 835. [EFFECTIVE UPON PASSAGE] (a) Before April
15, 2008, each county auditor shall certify to the county assessor,
the executive (as defined in IC 36-1-2-5) of the county, the fiscal
body (as defined in IC 36-1-2-6) of the county, and the county
election board the name of each township in the county in which
the number of parcels of real property on January 1, 2008, is at
least fifteen thousand (15,000).
(b) This SECTION expires July 1, 2008.
SOURCE: ; (08)CC100108.836. -->
SECTION 836. [EFFECTIVE UPON PASSAGE] (a) The
commission on state tax and financing policy established under
IC 2-5-3 shall:
(1) study whether it is reasonable and appropriate to require
all counties to use a single state designed software system to
provide a uniform and common property tax management
system;
(2) if the commission's findings in the study under subdivision
(1) are in the affirmative, study whether it is reasonable and
appropriate for the state to fund any part of the system
referred to in subdivision (1); and
(3) report the commission's findings in writing to:
(A) the budget committee; and
(B) the legislative council in an electronic format under
IC 5-14-6.
(b) This SECTION expires July 1, 2009.
SOURCE: ; (08)CC100108.837. -->
SECTION 837. [EFFECTIVE UPON PASSAGE]
(a) Before
August 1, 2008, the department of local government finance shall
report to the commission on state tax and financing policy
established under IC 2-5-3 regarding:
(1) the possibility of eliminating the existing method of
assessing and valuing property for the purpose of property
taxation; and
(2) the use of alternative methods of valuing property for the
purpose of property taxation.
(b) The department of local government finance shall report to
the commission on state tax and financing policy concerning at
least three (3) options related to alternative methods of valuing
property for the purpose of property taxation.
(c) The commission on state tax and financing policy shall study
the issues described in subsection (a) and report the commission's
findings and recommendations (in an electronic format under
IC 5-14-6) to the legislative council before November 1, 2008.
(d) This SECTION expires July 1, 2009.
SOURCE: ; (08)CC100108.838. -->
SECTION 838. [EFFECTIVE JULY 1, 2008] (a) There is
appropriated from the state general fund to the pension relief fund
for the period beginning July 1, 2008, and ending June 30, 2009,
forty-eight million six hundred eleven thousand dollars
($48,611,000) for the payment of pension, disability, and survivor
benefits.
(b) This SECTION expires July 1, 2009.
SOURCE: ; (08)CC100108.839. -->
SECTION 839. [EFFECTIVE UPON PASSAGE] (a) The pension
management oversight commission established under IC 2-5-12
shall:
(1) study issues related to the payment of benefits under the
1925 police pension fund (IC 36-8-6), the 1937 firefighters'
pension fund (IC 36-8-7), and the 1953 police pension fund (IC
36-8-7.5) by the state of Indiana; and
(2) report the commission's findings in writing to:
(A) the budget committee; and
(B) the legislative council in an electronic format under
IC 5-14-6.
(b) This SECTION expires July 1, 2009.
SOURCE: ; (08)CC100108.840. -->
SECTION 840. [EFFECTIVE JULY 1, 2008] For property taxes
first due and payable after December 31, 2008, the department of
local government finance shall reduce the maximum permissible ad
valorem property tax levy of any civil taxing unit and special
service district by the amount of the payment to be made in 2009
by the state of Indiana under IC 5-10.3-11, as amended by this act,
for benefits to members (and survivors and beneficiaries of
members) of the 1925 police pension fund, the 1937 firefighters'
fund, or the 1953 police pension fund.
SOURCE: ; (08)CC100108.841. -->
SECTION 841. [EFFECTIVE JULY 1, 2008]
IC 1-1-5-1 applies to
the expiration of IC 14-23-3-3 and IC 15-13-9, both as amended by
this act. Liability and penalties for delinquent tax payments for a
property tax imposed under IC 14-23-3-3 or IC 15-13-9 before
January 1, 2009, are not extinguished as a result of the expiration
of these provisions under this act. Delinquent property taxes
collected after December 31, 2008, from a property tax imposed
under IC 14-23-3-3 or IC 15-13-9 before January 1, 2009, shall be
deposited and used after December 31, 2008, as provided in
IC 14-23-3-3 or IC 15-13-9, both as effective December 30, 2008.
SOURCE: ; (08)CC100108.842. -->
SECTION 842. [EFFECTIVE UPON PASSAGE] (a) The
definitions in IC 6-1.1-1 apply throughout this SECTION.
(b) The assessed value for assessment dates after 2008 and
before 2011 of agricultural land strip mined on or before
December 31, 1977, is determined using the methodology stated in
the section entitled Valuing Strip Mined Agricultural Land in Book
1, Chapter 2, of the department of local government finance's Real
Property Assessment Guidelines (as in effect on January 1, 2008),
except that the department shall adjust the methodology to use a
productivity factor of .75 instead of a productivity factor of .50.
(c) The assessed value for assessment dates after 2008 and
before 2011 of agricultural land:
(1) strip mined after December 31, 1977; and
(2) for which:
(A) a bond; or
(B) a bond equivalent;
under IC 14-34-6 has been finally released;
is determined using the methodology reflected in Book 1, Chapter
2, of the department of local government finance's Real Property
Assessment Guidelines (as in effect on January 1, 2008) for the
assessment of agricultural land that is not classified as strip mined
agricultural land.
(d) This SECTION expires January 1, 2012.
SOURCE: ; (08)CC100108.843. -->
SECTION 843. [EFFECTIVE JULY 1, 2008] IC 6-1.1-12-37.5, as
added by this act, applies to property taxes first due and payable
after December 31, 2008.
SOURCE: ; (08)CC100108.844. -->
SECTION 844. [EFFECTIVE UPON PASSAGE]
IC 6-3.5-1.1-26(j), as added by this act, applies to property taxes
first due and payable after December 31, 2007.
SOURCE: ; (08)CC100108.845. -->
SECTION 845. [EFFECTIVE APRIL 1, 2008]
(a) IC 6-2.5-6-10, as
amended by this act, applies to reporting periods beginning after
June 30, 2008.
(b) For purposes of:
(1) IC 6-2.5-2-2, as amended by this act;
(2) IC 6-2.5-6-7, as amended by this act;
(3) IC 6-2.5-6-8, as amended by this act;
(4) IC 6-2.5-6-10, as amended by this act;
(5) IC 6-2.5-7-3, as amended by this act; and
(6) IC 6-2.5-7-5, as amended by this act;
all transactions, except the furnishing of public utility, telephone or
related services, cable television or similar video and related
services, cable radio, satellite television, or satellite radio services
and related commodities by retail merchants described in
IC 6-2.5-4-5, IC 6-2.5-4-6, and IC 6-2.5-4-11, shall be considered as
having occurred after March 31, 2008, to the extent that delivery
of the property or services constituting selling at retail is made
after that date to the purchaser or to the place of delivery
designated by the purchaser. However, a transaction shall be
considered as having occurred before April 1, 2008, to the extent
that the agreement of the parties to the transaction was entered
into before April 1, 2008, and payment for the property or services
furnished in the transaction is made before April 1, 2008,
notwithstanding the delivery of the property or services after
March 31, 2008.
(c) With respect to a transaction constituting the furnishing of
public utility, telephone or related services, cable television or
similar video and related services, cable radio, satellite television,
or satellite radio services and related commodities, only
transactions for which the charges are collected upon original
statements and billings dated after April 30, 2008, shall be
considered as having occurred after March 31, 2008.
SOURCE: ; (08)CC100108.846. -->
SECTION 846. [EFFECTIVE JANUARY 1, 2008
(RETROACTIVE)] IC 6-3-2-6, as amended by this act, applies only
to taxable years beginning after December 31, 2007.
SOURCE: ; (08)CC100108.847. -->
SECTION 847. [EFFECTIVE JANUARY 1, 2009] (a)
Notwithstanding the repeal of IC 6-1.1-20.9 by this act, a provision
in IC 6-3.5 that refers to a credit as an additional homestead credit,
an increased homestead credit, or a credit for property that is
eligible for a homestead credit under IC 6-1.1-20.9 (repealed by
this act), shall be treated after December 31, 2008, as continuing to
permit a grant of a homestead credit against the property tax
liability imposed on property that is eligible for a standard
deduction under IC 6-1.1-12-37. The credit shall be calculated in
the same manner as the credits were calculated before January 1,
2009.
(b) Notwithstanding the repeal of IC 6-1.1-21 by this act, a
provision in IC 6-3.5 that refers to a credit as an additional
property tax replacement credit or an increased property tax
replacement credit shall be treated after December 31, 2008, as
continuing to permit the grant of a property tax replacement credit
against property tax liability. The credit shall be calculated in the
same manner as the credits were calculated before January 1,
2009.
SOURCE: ; (08)CC100108.848. -->
SECTION 848. [EFFECTIVE JULY 1, 2007 (RETROACTIVE)]
(a)
The definitions in IC 6-1.1-1, IC 6-1.1-20.9, and IC 6-1.1-21 apply
throughout this SECTION.
(b) An owner entitled to a homestead credit under IC 6-1.1-20.9
for property taxes assessed for the March 1, 2007, and January 15,
2008, assessment dates is entitled to an additional homestead credit
under this SECTION against the property tax liability (as
described in IC 6-1.1-21-5) imposed against the taxpayer's
homestead for the March 1, 2007, and January 15, 2008,
assessment dates.
(c) Subject to subsection (j), the amount of the credit to which
an owner is entitled under this SECTION equals the product of:
(1) the percentage prescribed in subsection (d)(3); multiplied
by
(2) the amount of the individual's property tax liability (as
described in IC 6-1.1-21-5) that is:
(A) attributable to the homestead during the particular
calendar year; and
(B) determined after the application of all deductions from
assessed valuation that the owner claims under IC 6-1.1-12
or IC 6-1.1-12.1 for property and the property tax
replacement credit under IC 6-1.1-21.
(d) The county auditor of each county shall determine:
(1) the amount of the county's additional homestead credit
allotment determined under subsection (e);
(2) the amount of uniformly applied homestead credits for the
year in the county that equals the amount determined under
subdivision (1); and
(3) the increased percentage of homestead credit that equates
to the amount of homestead credits determined under
subdivision (2).
(e) There is granted under this SECTION a total of six hundred
twenty million dollars ($620,000,000) of additional homestead
credits. Subject to subsection (j), the additional homestead credits
shall be distributed to each county as prescribed in subsection (f).
Before distribution, the department of local government finance
shall certify each county's additional homestead credit allotment
to the department of state revenue and to each county auditor.
(f) Each county's certified additional homestead credit
allotment, which shall be calculated by the budget agency, shall be
determined under the following STEPS:
STEP ONE: For each county, determine the total of state
homestead credits granted in the county for the most recent
calendar year.
STEP TWO: Determine the sum of the amounts determined
under STEP ONE.
STEP THREE: Divide the amount determined in STEP ONE
by the amount determined in STEP TWO.
STEP FOUR: Multiply the result of STEP THREE by six
hundred twenty million dollars ($620,000,000).
(g) Each county's additional homestead credit allotment
authorized in this SECTION shall be distributed to that county not
more than two (2) weeks after the county mails a property tax bill
for which the additional homestead credit under this SECTION is
granted.
(h) In addition to any other appropriation made to the property
tax replacement fund board under P.L.234-2007, there is
appropriated to the property tax replacement fund board six
hundred twenty million dollars ($620,000,000) from the state
general fund to make distributions for the additional homestead
credits provided by this SECTION for property taxes assessed for
the March 1, 2007, and January 15, 2008, assessment dates. The
appropriation in this subsection is not subject to the limit in
P.L.234-2007 on distributions from the property tax replacement
fund. Money distributed under this subsection shall be treated as
property taxes for all purposes.
(i) The department of local government finance, the department
of state revenue, the budget agency, and the property tax
replacement fund board shall take the actions necessary to carry
out this SECTION. The department of local government finance
and the budget agency shall make the certifications required under
this SECTION based on the best information available at the time
the certification is made.
(j) This subsection applies to a county that before January 1,
2008, adopted an additional county adjusted gross income tax rate
under IC 6-3.5-1.1-24 or IC 6-3.5-1.1-26 or an additional county
option income tax rate under IC 6-3.5-6-30 or IC 6-3.5-6-32. The
county auditor, with the approval of the county fiscal body may
petition the department of local government finance in writing to
permit a portion of the additional homestead credit allotment
authorized for distribution under this SECTION to be used to
increase the state funded homestead credit granted by this act for
property taxes imposed for the March 1, 2008, and January 15,
2009, assessment dates or to increase both the state funded
homestead credit granted by this act for property taxes imposed
for the March 1, 2008, and January 15, 2009, assessment dates, and
the state funded homestead credit granted by this act for property
taxes imposed for the March 1, 2009, and January 15, 2010,
assessment dates. The petition must be filed with the department
of local government finance not later than twenty (20) days after
the county auditor receives notice under this SECTION of the
county's additional homestead credit allotment. The petition must
indicate the amount or the percentage of the additional homestead
credit allotment that the county chooses to apply to 2009 property
taxes or the amounts or the percentages of the additional
homestead credit allotment that the county chooses to apply to
both 2009 and 2010 property taxes. The department of local
government finance may take action on a petition with or without
a hearing. The department of local government shall make a final
determination of a petition not later than twenty (20) days after
receiving the petition. If the department of local government
finance approves the petition:
(1) the department of local government finance shall certify
to the department of state revenue and the county auditor the
amount of the county's additional homestead credit allotment
to be applied to:
(A) property taxes imposed for the March 1, 2008, and
January 15, 2009, assessment dates; or
(B) both property taxes imposed for the March 1, 2008,
and January 15, 2009, assessment dates and property taxes
imposed for the March 1, 2009, and January 15, 2010,
assessment dates;
as applicable;
(2) the additional homestead credits granted under this
SECTION for property taxes imposed for the March 1, 2007,
and January 15, 2008, assessment dates are reduced by the
percentage necessary to reflect the amount of the additional
homestead credit allotment under this SECTION that is to be
applied to:
(A) property taxes imposed for the March 1, 2008, and
January 15, 2009, assessment dates; or
(B) both property taxes imposed for the March 1, 2008,
and January 15, 2009, assessment dates and property taxes
imposed for the March 1, 2009, and January 15, 2010,
assessment dates;
as applicable;
(3) the additional homestead credits granted by this act for:
(A) property taxes imposed for the March 1, 2008, and
January 15, 2009, assessment dates; or
(B) both property taxes imposed for the March 1, 2008,
and January 15, 2009, assessment dates and property taxes
imposed for the March 1, 2009, and January 15, 2010,
assessment dates;
as applicable are increased by the percentage necessary to
reflect the amount of the additional homestead credit
allotment under this SECTION that is to be applied to
property taxes imposed for the March 1, 2008, and January
15, 2009, assessment dates or to both property taxes imposed
for the March 1, 2008, and January 15, 2009, assessment dates
and property taxes imposed for the March 1, 2009, and
January 15, 2010, assessment dates (as applicable);
(4) the property tax replacement fund board shall withhold
from the distribution made to the county under subsection (g),
the amount of the additional homestead credit allotment that
is to be applied to property taxes imposed for:
(A) the March 1, 2008, and January 15, 2009, assessment
dates and distribute the amount to the county by December
31, 2008; or
(B) the March 1, 2008, and January 15, 2009, assessment
dates and the March 1, 2009, and January 15, 2010,
assessment dates, and distribute the proper amounts to the
county by December 31, 2008, and December 31, 2009.
A county auditor shall distribute an amount received under this
subsection for property taxes imposed for the March 1, 2008, and
January 15, 2009, assessment dates, along with interest earned on
the amount, among the taxing units in the county in proportion to
the property tax revenue lost to each taxing unit from the increase
in the additional homestead credit percentage made under
subdivision (3).
SOURCE: ; (08)CC100108.849. -->
SECTION 849. [EFFECTIVE JULY 1, 2008]
(a) The definitions
in IC 6-1.1-1, IC 6-1.1-20.9 (before its repeal), and IC 6-1.1-21
(before its repeal) apply throughout this SECTION.
(b) A taxpayer that is entitled to a standard deduction under
IC 6-1.1-12-37 for property taxes assessed for the March 1, 2008,
and January 15, 2009, assessment dates is entitled to a homestead
credit under this SECTION against the property tax liability (as
described in IC 6-1.1-21-5 (before its repeal)) imposed against the
taxpayer's homestead for the March 1, 2008, and January 15, 2009,
assessment dates.
(c) The amount of the credit to which an owner is entitled under
this SECTION equals the product of:
(1) the percentage prescribed in subsection (d)(3); multiplied
by
(2) the amount of the individual's property tax liability (as
described in IC 6-1.1-21-5 (before its repeal)) that is:
(A) attributable to the homestead during the particular
calendar year; and
(B) determined after the application of all deductions from
assessed valuation that the owner claims under IC 6-1.1-12
or IC 6-1.1-12.1 for property and the property tax
replacement credit under IC 6-1.1-21.
(d) The county auditor of each county shall determine:
(1) the amount of the county's homestead credit allotment
determined under subsection (e);
(2) the amount of uniformly applied homestead credits for the
year in the county that equals the amount determined under
subdivision (1); and
(3) the percentage of homestead credit that equates to the
amount of homestead credits determined under subdivision
(2).
(e) There is granted under this SECTION a total of one hundred
forty million dollars ($140,000,000) of homestead credits. The
homestead credits shall be distributed to each county as prescribed
in subsection (f). Before distribution, the department of local
government finance shall certify each county's homestead credit
allotment to the department of state revenue and to each county
auditor.
(f) Each county's certified homestead credit allotment, which
shall be calculated by the budget agency, shall be determined under
the following STEPS:
STEP ONE: For each county, determine the total property tax
liability of all homestead properties in the county for the most
recent calendar year before the application of any credits.
STEP TWO: For each county, determine the total property
tax liability of all homestead properties resulting from
property tax levies that are eliminated or replaced by this act
for the most recent calendar year, before the application of
any credits.
STEP THREE: Subtract the STEP TWO amount from the
STEP ONE amount.
STEP FOUR: Determine the sum of the amounts determined
under STEP THREE.
STEP FIVE: Divide the amount determined in STEP THREE
by the amount determined in STEP FOUR.
STEP SIX: Multiply the result of STEP THREE by one
hundred forty million dollars ($140,000,000).
(g) Each county's homestead credit allotment authorized in this
SECTION shall be distributed to that county not more than two (2)
weeks after the county mails a property tax bill for which the
homestead credit under this SECTION is granted.
(h) In addition to any other appropriations, there is
appropriated one hundred forty million dollars ($140,000,000)
from the state general fund to make distributions for the
homestead credits provided by this SECTION for property taxes
assessed for the March 1, 2008, and January 15, 2009, assessment
dates. Money distributed under this subsection shall be treated as
property taxes for all purposes.
(i) The department of local government finance, the department
of state revenue, and the budget agency shall take the actions
necessary to carry out this SECTION. The department of local
government finance and the budget agency shall make the
certifications required under this SECTION based on the best
information available at the time the certification is made.
SOURCE: ; (08)CC100108.850. -->
SECTION 850. [EFFECTIVE JULY 1, 2008]
(a) The definitions
in IC 6-1.1-1, IC 6-1.1-20.9 (before its repeal), and IC 6-1.1-21
(before its repeal) apply throughout this SECTION.
(b) A taxpayer that is entitled to a standard deduction under
IC 6-1.1-12-37 for property taxes assessed for the March 1, 2009,
and January 15, 2010, assessment dates is entitled to a homestead
credit under this SECTION against the property tax liability (as
described in IC 6-1.1-21-5 (before its repeal)) imposed against the
taxpayer's homestead for the March 1, 2009, and January 15, 2010,
assessment dates.
(c) The amount of the credit to which an owner is entitled under
this SECTION equals the product of:
(1) the percentage prescribed in subsection (d)(3); multiplied
by
(2) the amount of the individual's property tax liability (as
described in IC 6-1.1-21-5 (before its repeal)) that is:
(A) attributable to the homestead during the particular
calendar year; and
(B) determined after the application of all deductions from
assessed valuation that the owner claims under IC 6-1.1-12
or IC 6-1.1-12.1 for property and the property tax
replacement credit under IC 6-1.1-21.
(d) The county auditor of each county shall determine:
(1) the amount of the county's homestead credit allotment
determined under subsection (e);
(2) the amount of uniformly applied homestead credits for the
year in the county that equals the amount determined under
subdivision (1); and
(3) the percentage of homestead credit that equates to the
amount of homestead credits determined under subdivision
(2).
(e) There is granted under this SECTION a total of eighty
million dollars ($80,000,000) of homestead credits. The homestead
credits shall be distributed to each county as prescribed in
subsection (f). Before distribution, the department of local
government finance shall certify each county's homestead credit
allotment to the department of state revenue and to each county
auditor.
(f) Each county's certified homestead credit allotment, which
shall be calculated by the budget agency, shall be determined under
the following STEPS:
STEP ONE: For each county, determine the total of state
homestead credits granted in the county for the most recent
calendar year.
STEP TWO: Determine the sum of the amounts determined
under STEP ONE.
STEP THREE: Divide the amount determined in STEP ONE
by the amount determined in STEP TWO.
STEP FOUR: Multiply the result of STEP THREE by eighty
million dollars ($80,000,000).
(g) Each county's homestead credit allotment authorized in this
SECTION shall be distributed to that county not more than two (2)
weeks after the county mails a property tax bill for which the
homestead credit under this SECTION is granted.
(h) In addition to any other appropriations, there is
appropriated eighty million dollars ($80,000,000) from the state
general fund to make distributions for the homestead credits
provided by this SECTION for property taxes assessed for the
March 1, 2009, and January 15, 2010, assessment dates. Money
distributed under this subsection shall be treated as property taxes
for all purposes.
(i) The department of local government finance, the department
of state revenue, and the budget agency shall take the actions
necessary to carry out this SECTION. The department of local
government finance and the budget agency shall make the
certifications required under this SECTION based on the best
information available at the time the certification is made.
SOURCE: ; (08)CC100108.851. -->
SECTION 851. [EFFECTIVE JULY 1, 2008] Notwithstanding
P.L.234-2007, SECTION 10, there is appropriated to the property
tax replacement fund board one billion one hundred nineteen
million seven hundred thirty-seven thousand seventy-seven dollars
($1,119,737,077) from the state general fund for total operating
expenses beginning July 1, 2008, and ending June 30, 2009. The
appropriation made by this SECTION is instead of, and for the
same purposes as, the appropriation of two billion one hundred
thirty-three million nine hundred ninety-one thousand six hundred
seventy-five dollars ($2,133,991,675) made by P.L.234-2007,
SECTION 10, to the board for total operating expenses beginning
July 1, 2008, and ending June 30, 2009.
SOURCE: ; (08)CC100108.852. -->
SECTION 852. [EFFECTIVE JANUARY 1, 2009] On January 1,
2009, the unencumbered balance of the property tax replacement
fund, the property tax reduction trust fund, and any other fund
terminated by this act shall be transferred to the state general
fund.
SOURCE: ; (08)CC100108.853. -->
SECTION 853. [EFFECTIVE UPON PASSAGE]
(a) A municipal
executive or county executive that is required to appoint an
individual to serve as a nonvoting adviser to a redevelopment
commission under IC 36-7-14-6.1, as amended by this act, shall
make the initial appointment before July 1, 2008.
(b) The legislative body of a consolidated city that is required to
appoint an individual to serve as a nonvoting adviser to the
metropolitan development commission under IC 36-7-4-207, as
amended by this act, shall make the initial appointment before July
1, 2008.
(c) This SECTION expires July 1, 2009.
SOURCE: ; (08)CC100108.854. -->
SECTION 854. [EFFECTIVE JULY 1, 2008] (a) The definitions
in P.L.234-2007, SECTION 1 apply throughout this SECTION.
(b) The appropriation made by P.L.234-2007 to the department
of education for a distribution for tuition support for the state
fiscal year beginning July 1, 2008, and ending June 30, 2009, is
voided. This subsection does not void the separate additional
tuition support distribution appropriation made by P.L.234-2007.
(c) There is appropriated five billion two hundred thirty-four
million nine hundred fifty thousand dollars ($5,234,950,000) to the
department of education from the state general fund for the
purposes of the total operating expenses of a distribution of tuition
support under IC 20-43, beginning July 1, 2008, and ending June
30, 2009. The budget agency may transfer after June 30, 2008, and
before January 1, 2009, the amount necessary, as determined by
the budget agency, from the property tax replacement fund to the
state general fund to fund the appropriation made by this
subsection for the first six (6) months of the state fiscal year.
However, the amount transferred after June 30, 2008, and before
January 1, 2009, may not exceed one billion seven hundred
ninety-six million one hundred eighty-seven thousand two hundred
fifty-nine dollars ($1,796,187,259).
(d) The appropriation in subsection (c) shall be distributed for
the purposes described in IC 20-43-2-3(a), including basic tuition
support, special education programs, career and technical
education programs, honors grants, and the primetime program in
accordance with IC 20-43.
(e) If the appropriation in subsection (c) is more than required
under this SECTION, any excess reverts to the state general fund.
(f) The appropriation in subsection (c) when added to the
appropriation made for distributions of tuition support in
P.L.234-2007 for the state fiscal year beginning July 1, 2007, and
ending June 30, 2008, shall be made each calendar year under a
schedule set by the budget agency and approved by the governor.
However, the schedule must provide for at least twelve (12)
payments, that one (1) payment shall be made at least every forty
(40) days, and the total of the payments in each calendar year must
equal the amount required under IC 20-43.
(g) The department of education shall include in its budget
request prepared under IC 4-12-1-7 and IC 4-12-1-8 for the period
beginning July 1, 2009, and ending June 30, 2011, a budget request
for sufficient money to make distributions under IC 20-20-34 and
IC 20-43 to fund special education preschool programs and tuition
support, including that part funded by property taxes before
January 1, 2009.
SOURCE: ; (08)CC100108.855. -->
SECTION 855. [EFFECTIVE JUNE 1, 2008] (a) The tuition
reserve account in the state general fund established by
IC 4-12-1-12(b) is abolished on June 30, 2008. The auditor of state
shall transfer the balance of the reserve account established by
IC 4-12-1-12(b) on June 30, 2008, to the state tuition reserve fund.
(b) On one (1) or more dates specified by the budget director,
but not later than December 31, 2010, the auditor of state shall
transfer a total of fifty million dollars ($50,000,000) from the
unrestricted balances of the state general fund to the state tuition
reserve fund for the purposes of the fund.
SOURCE: ; (08)CC100108.856. -->
SECTION 856. [EFFECTIVE JULY 1, 2008] (a) In addition to the
amounts appropriated to the department of education in
P.L.234-2007 for distributions to children enrolled in special
education preschool programs, there is appropriated to the
department of education, beginning July 1, 2008, and ending June
30, 2009, three million dollars ($3,000,000) from the state general
fund for distributions to children enrolled in special education
preschool programs during the period beginning January 1, 2009,
and ending June 30, 2009.
(b) This SECTION expires July 1, 2009.
SOURCE: ; (08)CC100108.857. -->
SECTION 857. [EFFECTIVE JANUARY 1, 2008] The following
amounts are appropriated to the department of education from the
state general fund to make distributions under IC 20-20-36, as
added by this act:
(1) Twenty-five million dollars ($25,000,000) for the state
fiscal year beginning July 1, 2008, and ending June 30, 2009.
(2) Sixty million dollars ($60,000,000) for the state fiscal year
beginning July 1, 2009, and ending June 30, 2010.
(3) Thirty-five million dollars ($35,000,000) for the state fiscal
year beginning July 1, 2010, and ending June 30, 2011.
SOURCE: ; (08)CC100108.858. -->
SECTION 858. [EFFECTIVE UPON PASSAGE] (a) The General
Assembly finds and determines the following:
(1) Lake County and St. Joseph County are counties for which
limits to property tax liability under IC 6-1.1-20.6 (and as
described in the proposed subsection (h) of Article 10, Section
1 of the Constitution of the State of Indiana as included in
Senate Joint Resolution 1 of the 2008 session of the general
assembly) are expected to reduce in 2010 the aggregate
property tax revenue that would otherwise be collected by all
units of local government and school corporations in the
county by at least twenty percent (20%).
(2) Lake County and St. Joseph County
are each an eligible
county for purposes of:
(A) the proposed subsection (h) of Article 10, Section 1 of
the Constitution of the State of Indiana
as included in
Senate Joint Resolution 1 of the 2008 session of the general
assembly
; and
(B) IC 6-1.1-20.6.
SOURCE: ; (08)CC100108.859. -->
SECTION 859. [EFFECTIVE JULY 1, 2008]
In addition to the
amounts appropriated in P.L.234-2007, there is appropriated from
the state general fund to the state forestry fund two million five
hundred fifty-two thousand six dollars ($2,552,006) for use by the
department of natural resources for the purposes of the state
forestry fund during the period beginning July 1, 2008, and ending
June 30, 2009.
SOURCE: ; (08)CC100108.860. -->
SECTION 860. [EFFECTIVE JULY 1, 2008] In addition to the
amounts appropriated in P.L.234-2007, there is appropriated from
the state general fund to the state fair fund one million three
hundred thousand three hundred eighty-five dollars ($1,300,385)
for use by the state fair commission for the purposes of the state
fair fund during the period beginning July 1, 2008, and ending
June 30, 2009.
SOURCE: ; (08)CC100108.861. -->
SECTION 861. [EFFECTIVE JULY 1, 2008] (a) In addition to any
other appropriation, there is appropriated to the department of
education from the state general fund ten million dollars
($10,000,000) for the state fiscal year beginning July 1, 2008, and
ending June 30, 2009, to make new facility adjustment
distributions that are approved by the department of local
government finance under IC 20-43-11.5, as added by this act.
(b) This SECTION expires July 1, 2010.
SOURCE: ; (08)CC100108.862. -->
SECTION 862. [EFFECTIVE JULY 1, 2008]
(a) This SECTION
applies whenever a school corporation appeals to the department
of local government finance before January 1, 2009, to make up a
shortfall in a tuition support levy that resulted:
(1) because erroneous assessed valuation figures or tax rate
calculations were used to determine the school corporation's
total property tax rate; or
(2) because of the payment of refunds that resulted from
appeals under IC 6-1.1 and IC 6-1.5.
(b) The following definitions apply throughout this SECTION:
(1) "Excessive tax levy" means a property tax levy for the
school corporation's general fund for a calendar year.
(2) "School corporation" has the meaning set forth in
IC 20-18-2-16.
(3) "Shortfall" means a loss in property tax collections from
a tuition support levy resulting from a reason described in
subsection (a).
(4) "Tax control board" refers to the school property tax
control board established under IC 6-1.1-19-4.1.
(5) "Tuition support levy" refers to a property tax levy
imposed under IC 6-1.1-19-1.5 (before its repeal) or
IC 20-45-3-11 (before its repeal) for a year before January 1,
2009.
(c) The department of local government finance shall transmit
the appeal to the tax control board. The tax control board shall
conduct a hearing and determine whether:
(1) a shortfall has occurred; and
(2) the appellant school corporation cannot carry out the
public educational duties committed to the appellant school
corporation by law if the appellant school corporation does
not receive emergency financial relief for the ensuing calendar
year.
(d) If the tax control board makes the determinations described
in subsection (c), the tax control board shall recommend to the
department of local government finance that the appellant school
corporation be permitted to collect an excessive tax levy in 2009 in
the amount that does not exceed the result of:
(1) the school corporation's tuition support levy for the year
covered by the appeal, as finally approved by the department
of local government finance, and after subtracting the amount
of revenue lost (if any) to the school corporation's general
fund as a result of the application of the circuit breaker credit
under IC 6-1.1-20.6 to the tuition support levy; minus
(2) the amount received by the school corporation from the
tuition support levy.
(e) If the tax control board makes a recommendation under
subsection (d), the tax control board may also recommend to the
department of local government finance that the school
corporation receive any of the following emergency financial relief:
(1) A grant or grants from any funds of the state that are
available for that purpose.
(2) A loan or loans from any funds of the state that are
available for that purpose.
(3) Permission to the appellant school corporation to borrow
funds from a source other than the state or assistance in
obtaining the loan.
(4) An advance or advances of funds that will become payable
to the appellant school corporation under any law providing
for the payment of state funds to school corporations.
(5) Permission to the appellant school corporation to:
(A) cancel any unpaid obligation of the appellant school
corporation's general fund to the appellant school
corporation's capital projects fund; or
(B) use for general fund purposes:
(i) any unobligated balance in the appellant school
corporation's capital projects fund; and
(ii) the proceeds of any levy made or to be made by the
school corporation for the school corporation's capital
projects fund.
(6) Permission to use, for general fund purposes, any
unobligated balance in any debt service or other construction
fund, including any unobligated proceeds of a sale of the
school corporation's general obligation bonds.
(7) A combination of the emergency financial relief described
in subdivisions (1) through (6).
(f) A recommendation made by the tax control board under this
SECTION must specify the amount of the proposed excessive tax
levy. Notwithstanding any other law, the department of local
government finance may authorize the school corporation to make
an excessive tax levy in 2009 in accordance with a recommendation
under this SECTION without any other proceeding. Whenever the
department of local government finance authorizes an excessive tax
levy under this SECTION, the department of local government
finance shall take appropriate steps to ensure that the proceeds of
the excessive tax levy are first used to repay any loan authorized
under this SECTION. The department of local government finance
or another state agency may also take appropriate action to
implement any additional recommendations made under
subsection (d).
(g) This SECTION expires January 1, 2010.
SOURCE: ; (08)CC100108.863. -->
SECTION 863. [EFFECTIVE JANUARY 1, 2009] IC 6-3-4-4.1,
IC 6-3-4-15.7, IC 6-3.5-1.1-18, IC 6-3.5-6-22, and IC 6-3.5-7-18, all
as amended by this act, apply only to taxable years beginning after
December 31, 2008.
SOURCE: ; (08)CC100108.864. -->
SECTION 864. [EFFECTIVE JANUARY 1, 2009] IC 6-3.1-21-6,
as amended by this act, applies to taxable years beginning after
December 31, 2008.
SOURCE: ; (08)CC100108.865. -->
SECTION 865. [EFFECTIVE JANUARY 1, 2008
(RETROACTIVE)] (a) Notwithstanding any provision in
IC 5-11-10.5 or any other law, a warrant issued by a county
auditor for a refund of an additional 2007 homestead credit under
P.L.234-2007, SECTION 300, as amended by P.L.1-2008,
SECTION 5, that is:
(1) outstanding and unpaid for one hundred eighty (180) days
after the warrant is issued; and
(2) for an amount that is not more than ten dollars ($10);
is void. An individual, a bank, a trust company, a building and loan
association, or any other financial institution may not honor, cash,
or accept for payment or deposit a warrant that meets the
requirements of subdivisions (1) and (2).
(b) The amount of an outstanding warrant that is voided under
subsection (a) shall be paid by the county treasurer to the treasurer
of state for deposit in the property tax reduction trust fund
established by IC 4-35-8-2 not more than ninety (90) days after the
warrant is voided.
(c) This SECTION expires January 1, 2010.
SOURCE: ; (08)CC100108.866. -->
SECTION 866. [EFFECTIVE UPON PASSAGE] (a) The
department of local government finance may adopt temporary
rules in the manner provided for the adoption of emergency rules
under IC 4-22-2-37.1 to carry out the department's authority
under IC 6-1.1 to establish standards for computer systems used by
Indiana counties for the administration of the property tax
assessment, billing, and settlement processes. A temporary rule
adopted under this SECTION must comply with the requirements
described in IC 6-1.1-31-1(4) and IC 6-1.1-31.5-3.5(c). A temporary
rule adopted under this SECTION expires on the earlier of the
following:
(1) The date specified by the department of local government
finance in the temporary rule.
(2) The date that the department of local government finance
adopts another temporary rule under this SECTION or a rule
under IC 4-22-2 that amends, repeals, or otherwise supersedes
the emergency rule.
(3) July 1, 2009.
(b) After the effective date of this SECTION, IC 6-1.1-31-1, as
amended by this act, applies to all rules and standards of the
department of local government finance, including rules or
standards adopted before the effective date of this SECTION.
(c) IC 6-1.1-33.5-8 and IC 6-1.1-33.5-9, as added by this act,
apply to all systems described in IC 6-1.1-33.5-8, as added by this
act, that are tested or operated after the effective date of this
SECTION, including systems for which development began before
the effective date of this SECTION.
SOURCE: ; (08)CC100108.867. -->
SECTION 867. [EFFECTIVE UPON PASSAGE] (a)
Notwithstanding any provision in IC 6-3.5-1.1 (including the
August 1 deadlines applicable under IC 6-3.5-1.1-24(a),
IC 6-3.5-1.1-24(b), IC 6-3.5-1.1-25(i), and IC 6-3.5-1.1-26(e)), a
county council may in 2008 adopt or increase an additional county
adjusted gross income tax rate under IC 6-3.5-1.1-24,
IC 6-3.5-1.1-25, or IC 6-3.5-1.1-26 at any time before January 1,
2009.
(b) Notwithstanding any provision in IC 6-3.5-6 (including the
August 1 deadlines applicable under IC 6-3.5-6-30(a),
IC 6-3.5-6-30(b), IC 6-3.5-6-31(i), and IC 6-3.5-6-32(e)), a county
income tax council or county council, as applicable, may in 2008
adopt or increase an additional county option income tax rate
under IC 6-3.5-6-30, IC 6-3.5-6-31, or IC 6-3.5-6-32 at any time
before January 1, 2009.
(c) Notwithstanding any provision of IC 6-3.5-1.1 or IC 6-3.5-6,
any additional county adjusted gross income tax rate adopted or
increased in 2008 under IC 6-3.5-1.1-24, IC 6-3.5-1.1-25, or
IC 6-3.5-1.1-26 and any additional county option income tax rate
adopted or increased in 2008 under IC 6-3.5-6-30, IC 6-3.5-6-31, or
IC 6-3.5-6-32 takes effect as follows:
(1) In the case of an ordinance adopted before October 1,
2008, the tax rate takes effect October 1, 2008.
(2) In the case of an ordinance adopted after September 30,
2008, and before October 16, 2008, the tax rate takes effect
November 1, 2008.
(3) In the case of an ordinance adopted after October 15,
2008, and before November 16, 2008, the tax rate takes effect
December 1, 2008.
(4) In the case of an ordinance adopted after November 15,
2008, and before January 1, 2009, the tax rate takes effect
January 1, 2009.
SOURCE: ; (08)CC100108.868. -->
SECTION 868. [EFFECTIVE JULY 1, 2007 (RETROACTIVE)]
(a)
The definitions in IC 6-1.1-1 apply throughout this SECTION.
(b) A reference in this SECTION to IC 6-1.1-15-1 is a reference
to that section as in effect on July 1, 2007.
(c) Notwithstanding IC 6-1.1-15-1(b), a taxpayer that receives
a tax statement under IC 6-1.1-22 or a provisional tax statement
(as defined in IC 6-1.1-22.5-2) for the first installment of property
taxes based on the assessment date in 2007 and first due and
payable in 2008 may appeal the assessment under IC 6-1.1-15-1 by
filing a notice in writing with the county or township official
referred to in IC 6-1.1-15-1(a) not later than the later of:
(1) forty-five (45) days after:
(A) the tax statement under IC 6-1.1-22; or
(B) the reconciling statement (as defined in IC 6-1.1-22.5-4)
that reconciles the taxes from the provisional tax
statement;
is given to the taxpayer; or
(2) July 1, 2008.
(d) This SECTION expires January 1, 2010.
SOURCE: ; (08)CC100108.869. -->
SECTION 869. [EFFECTIVE JULY 1, 2008] Notwithstanding any
other provision, for property taxes first due and payable after
December 31, 2008, and for budget years after 2008, the
department of local government finance shall adjust the maximum
permissible ad valorem property tax levy, the budget, the excise tax
and local option income tax distributions, and the tax rates of any
political subdivision or taxing unit as necessary to account for any
changes made by this act, including the elimination of any property
tax levies by this act or the transfer of governmental
responsibilities by this act.
SOURCE: ; (08)CC100108.870. -->
SECTION 870. [EFFECTIVE UPON PASSAGE] (a) The state
board of accounts shall design the form required by
IC 6-1.1-20-3.5(b)(5), as added by this act, before June 15, 2008.
(b) This SECTION expires January 1, 2009.
SOURCE: ; (08)CC100108.871. -->
SECTION 871. [EFFECTIVE UPON PASSAGE] (a) The
legislative services agency shall prepare legislation for introduction
in the 2009 regular session of the general assembly to correct
statutes affected by this act.
(b) This SECTION expires July 1, 2009.
SOURCE: ; (08)CC100108.872. -->
SECTION 872.
An emergency is declared for this act.
(Reference is to EHB 1001 as reprinted February 26, 2008.)
Conference Committee Report
on
Engrossed House
Bill 1001
Text Box
S
igned by:
____________________________ ____________________________
Representative Crawford Senator Kenley
Chairperson
____________________________ ____________________________
Representative Espich Senator Skinner
House Conferees Senate Conferees