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Indiana General Assembly
House Bill 1348


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House Bill 1348

ARCHIVE (2008)

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Review of total debt and lease burden on taxpayer. Eliminates department of local government finance review of capital projects that will cost a political subdivision $7,000,000 or less. Requires a county board of tax and capital projects review (county board) to review all capital projects, including capital projects that will be paid from revenues other than property taxes. Requires a political subdivision to: (1) include an estimate of the tax impact of proposed capital projects in a capital project plan; and (2) provide tax impact information in notices related to a proposed capital project. Requires a county board to consider the impact of a proposed capital project on tax rates. Prohibits a county board from approving a capital project that, when added to all other debt obligations issued by all political subdivisions, could result in a combined property tax and special benefits tax rate of $0.70 or more per $100 of assessed valuation in any taxing district.
Current Status:
 In Committee - first House
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