Introduced Version
HOUSE BILL No. 1001(ss)
_____
DIGEST OF INTRODUCED BILL
Citations Affected: Numerous provisions throughout the Indiana
Code.
Synopsis: Budget bill. Appropriates money for the administration of
state government to make distributions to schools, state educational
institutions, and other governmental units, to pay the state's obligations
under the Medicaid program, and to provide social services and other
services. Authorizes capital projects. Provides a school funding
formula. Makes other changes.
Effective: Upon passage; January 1, 2005 (retroactive); July 1, 2007
(retroactive); January 1, 2008 (retroactive); March 1, 2008,
(retroactive); July 1, 2008 (retroactive); October 1, 2008, (retroactive);
December 30, 2008 (retroactive); January 1, 2009 (retroactive); March
1, 2009 (retroactive); April 1, 2009 (retroactive); July 1, 2009; January
1, 2010.
Crawford, Pelath
June 11, 2009, read first time and referred to Committee on Ways and Means.
Introduced
Special Session 116th General Assembly (2009)(ss)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in
this style type, and deletions will appear in
this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in
this style type. Also, the
word
NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in
this style type or
this style type reconciles conflicts
between statutes enacted by the 2009 Regular Session of the General Assembly.
HOUSE BILL
A BILL FOR AN ACT to amend the Indiana Code concerning state
and local administration and to make an appropriation.
Be it enacted by the General Assembly of the State of Indiana:
1
SECTION 1. [EFFECTIVE JULY 1, 2009]
2
3
(a) The following definitions apply throughout this act:
4
(1) "ARRA" refers to the federal American Recovery and Reinvestment Act of 2009.
5
(2) "Augmentation allowed" means the governor and the budget agency are
6
authorized to add to an appropriation in this act from revenues accruing to the
7
fund from which the appropriation was made.
8
(3) "Biennium" means the period beginning July 1, 2009, and ending June 30, 2011.
9
Appropriations appearing in the biennial column for construction or other permanent
10
improvements do not revert under IC 4-13-2-19 and may be allotted.
11
(4) "Deficiency appropriation" or "special claim" means an appropriation available
12
during the 2008-2009 fiscal year.
13
(5) "Equipment" includes machinery, implements, tools, furniture,
14
furnishings, vehicles, and other articles that have a calculable period of service
15
that exceeds twelve (12) calendar months.
16
(6) "Fee replacement" includes payments to universities to be used to pay indebtedness
17
resulting from financing the cost of planning, purchasing, rehabilitation, construction,
18
repair, leasing, lease-purchasing, or otherwise acquiring land, buildings, facilities,
19
and equipment to be used for academic and instructional purposes.
20
(7) "Federally qualified health center" means a community health center that is designated
21
by the Health Resources Services Administration, Bureau of Primary Health Care, as a
1
Federally Qualified Health Center Look Alike under the FED 330 Consolidated
2
Health Center Program authorization, including Community Health Center (330e),
3
Migrant Health Center (330g), Health Care for the Homeless (330h), Public Housing
4
Primary Care (330i), and School Based Health Centers (330).
5
(8) "Other operating expense" includes payments for "services other than personal",
6
"services by contract", "supplies, materials, and parts", "grants, subsidies, refunds,
7
and awards", "in-state travel", "out-of-state travel", and "equipment".
8
(9) "Pension fund contributions" means the state of Indiana's contributions to a
9
specific retirement fund.
10
(10) "Personal services" includes payments for salaries and wages to officers and
11
employees of the state (either regular or temporary), payments for compensation
12
awards, and the employer's share of Social Security, health insurance, life insurance,
13
dental insurance, vision insurance, deferred compensation - state match, leave
14
conversion, disability, and retirement fund contributions.
15
(11) "SSBG" means the Social Services Block Grant. This was formerly referred to
16
as "Title XX".
17
(12) "State agency" means:
18
(A) each office, officer, board, commission, department, division, bureau, committee,
19
fund, agency, authority, council, or other instrumentality of the state;
20
(B) each hospital, penal institution, and other institutional enterprise of the
21
state;
22
(C) the judicial department of the state; and
23
(D) the legislative department of the state.
24
However, this term does not include cities, towns, townships, school cities, school
25
townships, school districts, other municipal corporations or political subdivisions
26
of the state, or universities and colleges supported in whole or in part by state
27
funds.
28
(13) "State funded community health center" means a public or private not for profit
29
(501(c)(3)) organization that provides comprehensive primary health care services to
30
all age groups.
31
(14) "Total operating expense" includes payments for both "personal services" and
32
"other operating expense".
33
(b) The state board of finance may authorize advances to boards or persons having
34
control of the funds of any institution or department of the state of a sum of
35
money out of any appropriation available at such time for the purpose of establishing
36
working capital to provide for payment of expenses in the case of emergency when
37
immediate payment is necessary or expedient. Advance payments shall be made by
38
warrant by the auditor of state, and properly itemized and receipted bills or invoices
39
shall be filed by the board or persons receiving the advance payments.
40
(c) All money appropriated by this act shall be considered either a direct appropriation
41
or an appropriation from a rotary or revolving fund.
42
(1) Direct appropriations are subject to withdrawal from the state treasury and
43
for expenditure for such purposes, at such time, and in such manner as may be prescribed
44
by law. Direct appropriations are not subject to return and rewithdrawal from the
45
state treasury, except for the correction of an error which may have occurred in
46
any transaction or for reimbursement of expenditures which have occurred in the
47
same fiscal year.
48
(2) A rotary or revolving fund is any designated part of a fund that is set apart
49
as working capital in a manner prescribed by law and devoted to a specific purpose
1
or purposes. The fund consists of earnings and income only from certain sources
2
or a combination thereof. The money in the fund shall be used for the purpose designated
3
by law as working capital. The fund at any time consists of the original appropriation
4
thereto, if any, all receipts accrued to the fund, and all money withdrawn from the
5
fund and invested or to be invested. The fund shall be kept intact by separate entries
6
in the auditor of state's office, and no part thereof shall be used for any purpose
7
other than the lawful purpose of the fund or revert to any other fund at any time.
8
However, any unencumbered excess above any prescribed amount shall be transferred
9
to the state general fund at the close of each fiscal year unless otherwise specified
10
in the Indiana Code.
11
12
SECTION 2. [EFFECTIVE JULY 1, 2009]
13
14
For the conduct of state government, its offices, funds, boards, commissions, departments,
15
societies, associations, services, agencies, and undertakings, and for other appropriations
16
not otherwise provided by statute, the following sums in SECTIONS 3 through 10 are
17
appropriated for the periods of time designated from the general fund of the state
18
of Indiana or other specifically designated funds.
19
20
In this act, whenever there is no specific fund or account designated, the appropriation
21
is from the general fund.
22
23
SECTION 3. [EFFECTIVE JULY 1, 2009]
24
25
GENERAL GOVERNMENT
26
27
A. LEGISLATIVE
28
29
FOR THE GENERAL ASSEMBLY
30
LEGISLATORS' SALARIES - HOUSE
31
Total Operating Expense
6,198,756
32
HOUSE EXPENSES
33
Total Operating Expense
10,549,327
34
LEGISLATORS' SALARIES - SENATE
35
Total Operating Expense
2,247,345
36
SENATE EXPENSES
37
Total Operating Expense
10,413,712
38
39
Included in the above appropriations for house and senate expenses are funds for
40
a legislative business per diem allowance, meals, and other usual and customary expenses
41
associated with legislative affairs. Except as provided below, this allowance is
42
to be paid to each member of the general assembly for every day, including Sundays,
43
during which the general assembly is convened in regular or special session, commencing
44
with the day the session is officially convened and concluding with the day the session
45
is adjourned sine die. However, after five (5) consecutive days of recess, the legislative
46
business per diem allowance is to be made on an individual voucher basis until the
47
recess concludes.
48
49
Members of the general assembly are entitled, when authorized by the speaker of the
1
house or the president pro tempore of the senate, to the legislative business per
2
diem allowance for each and every day engaged in official business.
3
4
The legislative business per diem allowance that each member of the general assembly
5
is entitled to receive equals the maximum daily amount allowable to employees of
6
the executive branch of the federal government for subsistence expenses while away
7
from home in travel status in the Indianapolis area. The legislative business per
8
diem changes each time there is a change in that maximum daily amount.
9
10
In addition to the legislative business per diem allowance, each member of the general
11
assembly shall receive the mileage allowance in an amount equal to the standard mileage
12
rates for personally owned transportation equipment established by the federal Internal
13
Revenue Service for each mile necessarily traveled from the member's usual place
14
of residence to the state capitol. However, if the member traveled by a means other
15
than by motor vehicle, and the member's usual place of residence is more than one
16
hundred (100) miles from the state capitol, the member is entitled to reimbursement
17
in an amount equal to the lowest air travel cost incurred in traveling from the usual
18
place of residence to the state capitol. During the period the general assembly is
19
convened in regular or special session, the mileage allowance shall be limited to
20
one (1) round trip each week per member.
21
22
Any member of the general assembly who is appointed, by the governor, speaker
23
of the house, president or president pro tempore of the senate, house or senate minority
24
floor leader, or Indiana legislative council to serve on any research, study, or
25
survey committee or commission, or who attends any meetings authorized or convened
26
under the auspices of the Indiana legislative council, including pre-session conferences
27
and federal-state relations conferences, is entitled, when authorized by the legislative
28
council, to receive the legislative business per diem allowance for each day in actual
29
attendance and is also entitled to a mileage allowance, at the rate specified above,
30
for each mile necessarily traveled from the member's usual place of residence to
31
the state capitol, or other in-state site of the committee, commission, or conference.
32
The per diem allowance and the mileage allowance permitted under this paragraph shall
33
be paid from the legislative council appropriation for legislator and lay member
34
travel unless the member is attending an out-of-state meeting, as authorized by the
35
speaker of the house of representatives or the president pro tempore of the senate,
36
in which case the member is entitled to receive:
37
(1) the legislative business per diem allowance for each day the member is engaged
38
in approved out-of-state travel; and
39
(2) reimbursement for traveling expenses actually incurred in connection with the
40
member's duties, as provided in the state travel policies and procedures established
41
by the legislative council.
42
43
Notwithstanding the provisions of this or any other statute, the legislative council
44
may adopt, by resolution, travel policies and procedures that apply only to members
45
of the general assembly or to the staffs of the house of representatives, senate,
46
and legislative services agency, or both members and staffs. The legislative council
47
may apply these travel policies and procedures to lay members serving on research,
48
study, or survey committees or commissions that are under the jurisdiction of the
49
legislative council. Notwithstanding any other law, rule, or policy, the state travel
1
policies and procedures established by the Indiana department of administration and
2
approved by the budget agency do not apply to members of the general assembly, to
3
the staffs of the house of representatives, senate, or legislative services agency,
4
or to lay members serving on research, study, or survey committees or commissions
5
under the jurisdiction of the legislative council (if the legislative council applies
6
its travel policies and procedures to lay members under the authority of this SECTION),
7
except that, until the legislative council adopts travel policies and procedures,
8
the state travel policies and procedures established by the Indiana department of
9
administration and approved by the budget agency apply to members of the general
10
assembly, to the staffs of the house of representatives, senate, and legislative
11
services agency, and to lay members serving on research, study, or survey committees
12
or commissions under the jurisdiction of the legislative council. The executive director
13
of the legislative services agency is responsible for the administration of travel
14
policies and procedures adopted by the legislative council. The auditor of state
15
shall approve and process claims for reimbursement of travel related expenses under
16
this paragraph based upon the written affirmation of the speaker of the house of
17
representatives, the president pro tempore of the senate, or the executive director
18
of the legislative services agency that those claims comply with the travel policies
19
and procedures adopted by the legislative council. If the funds appropriated for
20
the house and senate expenses and legislative salaries are insufficient to pay all
21
the necessary expenses incurred, including the cost of printing the journals of the
22
house and senate, there is appropriated such further sums as may be necessary to
23
pay such expenses.
24
25
LEGISLATORS' SUBSISTENCE
26
LEGISLATORS' EXPENSES - HOUSE
27
Total Operating Expense
2,524,980
28
LEGISLATORS' EXPENSES - SENATE
29
Total Operating Expense
1,126,579
30
31
Each member of the general assembly is entitled to a subsistence allowance of forty
32
percent (40%) of the maximum daily amount allowable to employees of the executive
33
branch of the federal government for subsistence expenses while away from home in
34
travel status in the Indianapolis area:
35
(1) each day that the general assembly is not convened in regular or special session;
36
and
37
(2) each day after the first session day held in November and before the first session
38
day held in January.
39
40
However, the subsistence allowance under subdivision (2) may not be paid with respect
41
to any day after the first session day held in November and before the first session
42
day held in January with respect to which all members of the general assembly are
43
entitled to a legislative business per diem.
44
45
The subsistence allowance is payable from the appropriations for legislators' subsistence.
46
47
The officers of the senate are entitled to the following amounts annually in addition
48
to the subsistence allowance: president pro tempore, $7,000; assistant president
49
pro tempore, $3,000; majority floor leader, $5,500; assistant majority floor leaders,
1
$3,500; majority caucus chair, $5,500; assistant majority caucus chairs, $1,500;
2
appropriations committee chair, $5,500; tax and fiscal policy committee chair, $5,500;
3
appropriations committee ranking majority member, $2,000; tax and fiscal policy committee
4
ranking majority member, $2,000; majority whip, $4,000; assistant majority whip,
5
$2,000; minority floor leader, $6,000; minority leader emeritus, $1,500; minority
6
caucus chair, $5,000; minority assistant floor leader, $5,000; appropriations committee
7
ranking minority member, $2,000; tax and fiscal policy committee ranking minority
8
member, $2,000; minority whip(s), $2,000; assistant minority caucus chair(s), $1,000;
9
agriculture and small business committee chair, $1,000; commerce, public policy,
10
and interstate cooperation committee chair, $1,000; corrections, criminal, and civil
11
matters committee chair, $1,000; education and career development chair, $1,000;
12
elections committee chair, $1,000; energy and environmental affairs committee chair,
13
$1,000; pensions and labor committee chair, $1,000; health and provider services
14
committee chair, $1,000; homeland security, transportation, and veterans affairs
15
committee chair, $1,000; insurance and financial institutions committee chair, $1,000;
16
judiciary committee chair, $1,000; local government committee chair, $1,000; utilities
17
and technology committee chair, $1,000; and natural resources committee chair, $1,000.
18
If an officer fills more than one leadership position, the officer shall be paid for
19
the higher paid position.
20
21
Officers of the house of representatives are entitled to the following amounts annually
22
in addition to the subsistence allowance: speaker of the house, $6,500; speaker pro
23
tempore, $5,000; deputy speaker pro tempore, $1,500; majority leader, $5,000; majority
24
caucus chair, $5,000; assistant majority caucus chair, $1,000; ways and means committee
25
chair, $5,000; ways and means committee ranking majority member, $3,000; ways and
26
means committee, chairman of the education subcommittee, $1,500; speaker pro tempore
27
emeritus, $1,500; budget subcommittee chair, $3,000; majority whip, $3,500; assistant
28
majority whip, $1,000; assistant majority leader, $1,000; minority leader, $5,500;
29
minority caucus chair, $4,500; ways and means committee ranking minority member,
30
$3,500; minority whip, $2,500; assistant minority leader, $4,500; second assistant
31
minority leader, $1,500; and deputy assistant minority leader, $1,000.
32
33
If the senate or house of representatives eliminates a committee or officer referenced
34
in this SECTION and replaces the committee or officer with a new committee or position,
35
the foregoing appropriations for subsistence shall be used to pay for the new committee
36
or officer. However, this does not permit any additional amounts to be paid under
37
this SECTION for a replacement committee or officer than would have been spent for
38
the eliminated committee or officer. If the senate or house of representatives creates
39
a new additional committee or officer, or assigns additional duties to an existing
40
officer, the foregoing appropriations for subsistence shall be used to pay for the
41
new committee or officer, or to adjust the annual payments made to the existing officer,
42
in amounts determined by the legislative council.
43
44
If the funds appropriated for legislators' subsistence are insufficient to pay all
45
the subsistence incurred, there are hereby appropriated such further sums as may
46
be necessary to pay such subsistence.
47
48
FOR THE LEGISLATIVE COUNCIL AND THE LEGISLATIVE SERVICES AGENCY
49
Total Operating Expense
9,989,200
1
LEGISLATOR AND LAY MEMBER TRAVEL
2
Total Operating Expense
700,000
3
4
Included in the above appropriations for the legislative council and legislative
5
services agency expenses are funds for usual and customary expenses associated with
6
legislative services.
7
8
If the funds above appropriated for the legislative council and the legislative services
9
agency and legislator and lay member travel are insufficient to pay all the necessary
10
expenses incurred, there are hereby appropriated such further sums as may be necessary
11
to pay those expenses.
12
13
Any person other than a member of the general assembly who is appointed by the governor,
14
speaker of the house, president or president pro tempore of the senate, house or
15
senate minority floor leader, or legislative council to serve on any research, study,
16
or survey committee or commission is entitled, when authorized by the legislative
17
council, to a per diem instead of subsistence of $75 per day during the 2009-2010
18
state fiscal year. In addition to the per diem, such a person is entitled to mileage
19
reimbursement, at the rate specified for members of the general assembly, for each
20
mile necessarily traveled from the person's usual place of residence to the state
21
capitol or other in-state site of the committee, commission, or conference. However,
22
reimbursement for any out-of-state travel expenses claimed by lay members serving
23
on research, study, or survey committees or commissions under the jurisdiction of
24
the legislative council shall be based on SECTION 14 of this act, until the legislative
25
council applies those travel policies and procedures that govern legislators and
26
their staffs to such lay members as authorized elsewhere in this SECTION. The allowance
27
and reimbursement permitted in this paragraph shall be paid from the legislative
28
council appropriations for legislative and lay member travel unless otherwise provided
29
for by a specific appropriation.
30
31
LEGISLATIVE COUNCIL CONTINGENCY FUND
32
Total Operating Expense
112,500
33
34
Disbursements from the fund may be made only for purposes approved by the chairman
35
and vice chairman of the legislative council.
36
37
The legislative services agency shall charge the following fees, unless the legislative
38
council sets these or other fees at different rates:
39
40
Annual subscription to the session document service for sessions ending in odd-numbered
41
years: $900
42
43
Annual subscription to the session document service for sessions ending in even-numbered
44
years: $500
45
46
Per page charge for copies of legislative documents: $0.15
47
48
Annual charge for interim calendar: $10
49
1
Daily charge for the journal of either house: $2
2
3
PRINTING AND DISTRIBUTION
4
Total Operating Expense
939,400
5
6
The above funds are appropriated for the printing and distribution of documents published
7
by the legislative council. These documents include journals, bills, resolutions,
8
enrolled documents, the acts of the first and second regular sessions of the 116th
9
general assembly, the supplements to the Indiana Code for fiscal year 2009-2010,
10
and the publication of the Indiana Administrative Code and the Indiana Register.
11
Upon completion of the distribution of the Acts and the supplements to the Indiana
12
Code, as provided in IC 2-6-1.5, remaining copies may be sold at a price or prices
13
periodically determined by the legislative council. If the above appropriation for
14
the printing and distribution of documents published by the legislative council is
15
insufficient to pay all of the necessary expenses incurred, there are hereby appropriated
16
such sums as may be necessary to pay such expenses.
17
18
COUNCIL OF STATE GOVERNMENTS ANNUAL DUES
19
Other Operating Expense
149,702
20
NATIONAL CONFERENCE OF STATE LEGISLATURES ANNUAL DUES
21
Other Operating Expense
199,031
22
NATIONAL CONFERENCE OF INSURANCE LEGISLATORS ANNUAL DUES
23
Other Operating Expense
10,000
24
REAPPORTIONMENT SUPPORT AND SERVICES
25
Total Operating Expense
125,000
26
27
If the above appropriation for reapportionment support and services is insufficient
28
to pay all of the necessary expenses incurred, there is appropriated such further
29
sums as may be necessary to pay such expenses.
30
31
FOR THE INDIANA LOBBY REGISTRATION COMMISSION
32
Total Operating Expense
271,910
33
34
B. JUDICIAL
35
36
FOR THE SUPREME COURT
37
Personal Services
7,721,165
38
Other Operating Expense
2,195,069
39
40
The above appropriation for the supreme court personal services includes the subsistence
41
allowance as provided by IC 33-38-5-8.
42
43
LOCAL JUDGES' SALARIES
44
Personal Services
57,146,053
45
Other Operating Expense
39,000
46
COUNTY PROSECUTORS' SALARIES
47
Personal Services
24,785,126
48
Other Operating Expense
31,000
49
1
The above appropriation for county prosecutors' salaries represents the amounts authorized
2
by IC 33-39-6-5 and that are to be paid from the state general fund.
3
4
In addition to the appropriations for local judges' salaries and for county prosecutors'
5
salaries, there are hereby appropriated for personal services the amounts that the
6
state is required to pay for salary changes or for additional courts created by the
7
116th general assembly.
8
9
TRIAL COURT OPERATIONS
10
Total Operating Expense
596,075
11
INDIANA CONFERENCE FOR LEGAL EDUCATION OPPORTUNITY
12
Total Operating Expense
778,750
13
14
The above funds are appropriated to the division of state court administration in
15
compliance with the provisions of IC 33-24-13-7.
16
17
PUBLIC DEFENDER COMMISSION
18
Total Operating Expense
13,494,533
19
20
The above appropriation is made in addition to the distribution authorized by
21
IC 33-37-7-9(c) for the purpose of reimbursing counties for indigent defense services
22
provided to a defendant. The division of state court administration of the supreme
23
court of Indiana shall provide staff support to the commission and shall administer
24
the public defense fund. The administrative costs may come from the public defense
25
fund. Any balance in the public defense fund is appropriated to the public defender
26
commission.
27
28
GUARDIAN AD LITEM
29
Total Operating Expense
2,970,248
30
31
The division of state court administration shall use the foregoing appropriation
32
to administer an office of guardian ad litem and court appointed special advocate
33
services and to provide matching funds to counties that are required to implement,
34
in courts with juvenile jurisdiction, a guardian ad litem and court appointed special
35
advocate program for children who are alleged to be victims of child abuse or neglect
36
under IC 31-33 and to administer the program. A county may use these matching funds
37
to supplement amounts collected as fees under IC 31-40-3 to be used for the operation
38
of guardian ad litem and court appointed special advocate programs. The county fiscal
39
body shall appropriate adequate funds for the county to be eligible for these matching
40
funds.
41
42
CIVIL LEGAL AID
43
Total Operating Expense
1,500,000
44
45
The above funds are appropriated to the division of state court administration in
46
compliance with the provisions of IC 33-24-12-7.
47
48
SPECIAL JUDGES - COUNTY COURTS
49
Personal Services
15,000
1
Other Operating Expense
134,000
2
3
If the funds appropriated above for special judges of county courts are insufficient
4
to pay all of the necessary expenses that the state is required to pay under IC 34-35-1-4,
5
there are hereby appropriated such further sums as may be necessary to pay these
6
expenses.
7
8
COMMISSION ON RACE AND GENDER FAIRNESS
9
Total Operating Expense
380,996
10
11
FOR THE COURT OF APPEALS
12
Personal Services
9,307,301
13
Other Operating Expense
1,083,440
14
15
The above appropriation for the court of appeals personal services includes the
16
subsistence allowance provided by IC 33-38-5-8.
17
18
FOR THE TAX COURT
19
Personal Services
549,418
20
Other Operating Expense
123,595
21
22
FOR THE JUDICIAL CENTER
23
Personal Services
1,833,579
24
Other Operating Expense
1,240,419
25
26
The above appropriations for the judicial center include the appropriations for the
27
judicial conference.
28
29
DRUG AND ALCOHOL PROGRAMS FUND
30
Total Operating Expense
299,010
31
32
The above funds are appropriated under IC 33-37-7-9 for the purpose of administering,
33
certifying, and supporting alcohol and drug services programs under IC 12-23-14.
34
However, if the receipts are less than the appropriation, the center may not spend
35
more than is collected.
36
37
INTERSTATE COMPACT FOR ADULT OFFENDER SUPERVISION
38
Total Operating Expense
200,000
39
40
FOR THE PUBLIC DEFENDER
41
Personal Services
6,133,410
42
Other Operating Expense
1,031,506
43
44
FOR THE PUBLIC DEFENDER COUNCIL
45
Personal Services
943,769
46
Other Operating Expense
420,328
47
48
FOR THE PROSECUTING ATTORNEYS' COUNCIL
49
Personal Services
638,099
1
Other Operating Expense
577,177
2
DRUG PROSECUTION
3
Drug Prosecution Fund (IC 33-39-8-6)
4
Total Operating Expense
79,000
5
Augmentation allowed.
6
7
FOR THE PUBLIC EMPLOYEES' RETIREMENT FUND
8
JUDGES' RETIREMENT FUND
9
Other Operating Expense
11,474,961
10
PROSECUTORS' RETIREMENT FUND
11
Other Operating Expense
170,000
12
13
C. EXECUTIVE
14
15
FOR THE GOVERNOR'S OFFICE
16
Personal Services
1,902,269
17
Other Operating Expense
153,976
18
GOVERNOR'S RESIDENCE
19
Total Operating Expense
136,858
20
GOVERNOR'S CONTINGENCY FUND
21
Total Operating Expense
76,679
22
23
Direct disbursements from the above contingency fund are not subject to the provisions
24
of IC 5-22.
25
26
GOVERNOR'S FELLOWSHIP PROGRAM
27
Total Operating Expense
265,205
28
29
FOR THE WASHINGTON LIAISON OFFICE
30
Total Operating Expense
242,500
31
32
FOR THE LIEUTENANT GOVERNOR
33
Personal Services
1,725,210
34
Other Operating Expense
550,115
35
CONTINGENCY FUND
36
Total Operating Expense
6,194
37
38
Direct disbursements from the above contingency fund are not subject to the provisions
39
of IC 5-22.
40
41
FOR THE SECRETARY OF STATE
42
ADMINISTRATION
43
Personal Services
2,197,658
44
Other Operating Expense
150,500
45
46
FOR THE ATTORNEY GENERAL
47
ATTORNEY GENERAL
48
From the General Fund
49
15,128,969
1
From the Motor Vehicle Odometer Fund (IC 9-29-1-5)
2
90,000
3
Augmentation allowed.
4
From the Medicaid Fraud Control Unit Fund (IC 4-6-10-1)
5
542,447
6
Augmentation allowed.
7
From the Address Confidentiality Fund (IC 5-26.5-3-6)
8
59,929
9
Augmentation allowed.
10
From the Real Estate Appraiser Investigative Fund (IC 25-34.1-8-7.5)
11
64,230
12
Augmentation allowed.
13
From the Consumer Protection Division Telephone Solicitation Fund (IC 24-4.7-3-6)
14
116,678
15
Augmentation allowed.
16
From the Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
17
494,467
18
Augmentation allowed.
19
From the Abandoned Property Fund (IC 32-34-1-33)
20
318,968
21
Augmentation allowed.
22
23
The amounts specified from the General Fund, motor vehicle odometer fund, medicaid
24
fraud control unit fund, address confidentiality fund, non-consumer settlements fund,
25
real estate appraisers investigative fund, tobacco master settlement fund, and abandoned
26
property fund are for the following purposes:
27
28
Personal Services
15,690,686
29
Other Operating Expense
1,125,002
30
31
HOMEOWNER PROTECTION UNIT
32
Homeowner Protection Unit Account (IC 4-6-12-9)
33
Total Operating Expense
422,000
34
MEDICAID FRAUD UNIT
35
Total Operating Expense
235,473
36
37
The above appropriation to the Medicaid fraud unit are the state's matching share
38
of the state Medicaid fraud control unit under IC 4-6-10 as prescribed by 42 U.S.C.
39
1396b(q). Augmentation allowed from collections.
40
41
UNCLAIMED PROPERTY
42
Abandoned Property Fund (IC 32-34-1-33)
43
Personal Services
1,347,951
44
Other Operating Expense
3,163,434
45
Augmentation allowed.
46
47
D. FINANCIAL MANAGEMENT
48
49
FOR THE AUDITOR OF STATE
1
Personal Services
4,587,218
2
Other Operating Expense
1,388,632
3
GOVERNORS' AND GOVERNORS' SURVIVING SPOUSES' PENSIONS
4
Total Operating Expense
140,246
5
6
The above appropriation for governors' and governors' surviving spouses' pensions
7
are made under IC 4-3-3.
8
9
FOR THE STATE BOARD OF ACCOUNTS
10
Personal Services
20,581,483
11
Other Operating Expense
1,178,717
12
13
FOR THE STATE BUDGET COMMITTEE
14
Total Operating Expense
54,126
15
16
Notwithstanding IC 4-12-1-11(b), the salary per diem of the legislative members of
17
the budget committee is an amount equal to one hundred fifty percent (150%) of the
18
legislative business per diem allowance. If the above appropriation is insufficient
19
to carry out the necessary operations of the budget committee, there are hereby
20
appropriated such further sums as may be necessary.
21
22
FOR THE OFFICE OF MANAGEMENT AND BUDGET
23
Personal Services
1,000,227
24
Other Operating Expense
153,095
25
26
FOR THE STATE BUDGET AGENCY
27
Personal Services
2,729,047
28
Other Operating Expense
639,093
29
30
DEPARTMENTAL AND INSTITUTIONAL EMERGENCY CONTINGENCY FUND
31
Total Operating Expense
5,000,000
32
33
The foregoing departmental and institutional emergency contingency fund appropriation
34
is subject to allotment to departments, institutions, and all state agencies by the
35
budget agency with the approval of the governor. These allocations may be made upon
36
written request of proper officials, showing that contingencies exist that require
37
additional funds for meeting necessary expenses. The budget committee shall be advised
38
of each transfer request and allotment.
39
40
OUTSIDE BILL CONTINGENCY
41
Total Operating Expense
5,976,614
42
43
PERSONAL SERVICES/FRINGE BENEFITS CONTINGENCY FUND
44
Total Operating Expense
33,375,000
45
46
The foregoing personal services/fringe benefits contingency fund appropriation is
47
subject to allotment to departments, institutions, and all state agencies by the
48
budget agency with the approval of the governor.
49
1
The foregoing personal services/fringe benefits contingency fund appropriation may
2
be used only for salary increases, fringe benefit increases, an employee leave conversion
3
program, or a state retiree health program for state employees and may not be used
4
for any other purpose.
5
6
The foregoing personal services/fringe benefits contingency fund appropriation does
7
not revert at the end of the biennium but remains in the personal services/fringe
8
benefits contingency fund.
9
10
STATE RETIREE HEALTH BENEFIT TRUST FUND
11
State Employee Retiree Health Benefit Trust Fund (IC 5-10-8-8.5)
12
Total Operating Expense
32,200,000
13
Augmentation Allowed.
14
15
The foregoing appropriation for the state retiree health plan:
16
17
(1) is to fund employer contributions and benefits provided under IC 5-10-8.5;
18
(2) does not revert at the end of any state fiscal year but remains available for
19
the purposes of the appropriation in subsequent state fiscal years; and
20
(3) is not subject to transfer to any other fund or to transfer, assignment, or reassignment
21
for any other use or purpose by the state board of finance notwithstanding IC 4-9.1-1-7
22
and IC 4-13-2-23 or by the budget agency notwithstanding IC 4-12-1-12 or any other
23
law.
24
25
The budget agency may transfer appropriations from federal or dedicated funds to
26
the trust fund to accrue funds to pay benefits to employees that are not paid from
27
the general fund.
28
29
COMPREHENSIVE HEALTH INSURANCE ASSOCIATION STATE SHARE
30
Total Operating Expense
38,500,000
31
Augmentation Allowed.
32
33
SCHOOL AND LIBRARY INTERNET CONNECTION
34
From the General Fund
35
1,500,000
36
From the Build Indiana Fund (IC 4-30-17)
37
3,500,000
38
39
The amounts specified from the general fund and the build Indiana fund are for the
40
following purposes:
41
42
Total Operating Expense
5,000,000
43
44
Of the foregoing appropriation, $3,285,714 shall be used for schools under IC 4-34-3-4,
45
and $1,714,286 shall be used for libraries under IC 4-34-3-2.
46
47
INSPIRE (IC 4-34-3-2)
48
Build Indiana Fund (IC 4-30-17)
49
Other Operating Expense
1,500,000
1
2
FOR THE PUBLIC EMPLOYEES' RETIREMENT FUND
3
PUBLIC SAFETY PENSION
4
Total Operating Expense
96,000,000
5
6
FOR THE TREASURER OF STATE
7
Personal Services
817,630
8
Other Operating Expense
52,476
9
10
The treasurer of state, the board for depositories, the Indiana commission for higher
11
education, and the state student assistance commission shall cooperate and provide
12
to the Indiana education savings authority the following:
13
(1) Clerical and professional staff and related support.
14
(2) Office space and services.
15
(3) Reasonable financial support for the development of rules, policies, programs,
16
and guidelines, including authority operations and travel.
17
18
E. TAX ADMINISTRATION
19
20
FOR THE DEPARTMENT OF REVENUE
21
COLLECTION AND ADMINISTRATION
22
From the General Fund
23
48,831,936
24
From the Motor Carrier Regulation Fund (IC 8-2.1-23)
25
794,261
26
From the Motor Vehicle Highway Account (IC 8-14-1)
27
2,449,434
28
Augmentation allowed from the Motor Carrier Regulation Fund and the Motor Vehicle
29
Highway Account.
30
31
The amounts specified from the General Fund, Motor Carrier Regulation Fund, and the
32
Motor Vehicle Highway Account are for the following purposes:
33
34
Personal Services
37,103,377
35
Other Operating Expense
14,972,254
36
37
With the approval of the governor and the budget agency, the department shall annually
38
reimburse the state general fund for expenses incurred in support of the collection
39
of dedicated fund revenue according to the department's cost allocation plan.
40
41
With the approval of the governor and the budget agency, the foregoing sums for the
42
department of state revenue may be augmented to an amount not exceeding in total,
43
together with the above specific amounts, one and one-tenth percent (1.1%) of the
44
amount of money collected by the department of state revenue from taxes and fees.
45
46
OUTSIDE COLLECTIONS
47
Total Operating Expense
4,500,000
48
49
With the approval of the governor and the budget agency, the foregoing sum for the
1
department of state revenue's outside collections may be augmented to an amount not
2
exceeding in total, together with the above specific amounts, one and one-tenth percent
3
(1.1%) of the amount of money collected by the department from taxes and fees.
4
5
MOTOR CARRIER REGULATION
6
Motor Carrier Regulation Fund (IC 8-2.1-23)
7
Personal Services
1,744,843
8
Other Operating Expense
3,797,857
9
Augmentation allowed from the Motor Carrier Regulation Fund.
10
11
MOTOR FUEL TAX DIVISION
12
Motor Vehicle Highway Account (IC 8-14-1)
13
Personal Services
7,041,830
14
Other Operating Expense
2,561,625
15
Augmentation allowed from the Motor Vehicle Highway Account.
16
17
In addition to the foregoing appropriations, there is hereby appropriated to the
18
department of revenue motor fuel tax division an amount sufficient to pay claims
19
for refunds on license-fee-exempt motor vehicle fuel as provided by law. The sums
20
above appropriated from the motor vehicle highway account for the operation of the
21
motor fuel tax division, together with all refunds for license-fee-exempt motor vehicle
22
fuel, shall be paid from the receipts of those license fees before they are distributed
23
as provided by IC 6-6-1.1.
24
25
FOR THE INDIANA GAMING COMMISSION
26
From the State Gaming Fund (IC 4-33-13-3)
27
3,501,183
28
From the Gaming Investigations
29
600,000
30
31
The amounts specified from the state gaming fund and gaming investigations are
32
for the following purposes:
33
34
Personal Services
3,288,542
35
Other Operating Expense
812,641
36
37
The foregoing appropriations to the Indiana gaming commission are made from revenues
38
accruing to the state gaming fund under IC 4-33-13-3 before any distribution is made
39
under IC 4-33-13-5.
40
Augmentation allowed.
41
42
The foregoing appropriations to the Indiana gaming commission are made instead of
43
the appropriation made in IC 4-33-13-4.
44
45
FOR THE INDIANA DEPARTMENT OF GAMING RESEARCH
46
Personal Services
120,394
47
Other Operating Expense
104,312
48
Augmentation allowed from fees accruing under IC 4-33-18-8.
49
1
FOR THE INDIANA HORSE RACING COMMISSION
2
Indiana Horse Racing Commission Operating Fund (IC 4-31-10-2)
3
Personal Services
2,126,562
4
Other Operating Expense
627,890
5
6
The foregoing appropriations to the Indiana horse racing commission are made from
7
revenues accruing to the Indiana horse racing commission before any distribution
8
is made under IC 4-31-9.
9
Augmentation allowed.
10
11
STANDARDBRED ADVISORY BOARD
12
Standardbred Horse Fund (IC 15-19-2-10)
13
Total Operating Expense
193,500
14
15
The foregoing appropriations to the standardbred advisory board are made from
16
revenues accruing to the Indiana horse racing commission before any distribution
17
is made under IC 4-31-9.
18
Augmentation allowed.
19
20
STANDARDBRED BREED DEVELOPMENT
21
Indiana Horse Racing Commission Operating Fund (IC 4-31-10-2)
22
Total Operating Expense
4,049,719
23
Augmentation allowed.
24
THOROUGHBRED BREED DEVELOPMENT
25
Indiana Horse Racing Commission Operating Fund (IC 4-31-10-2)
26
Total Operating Expense
2,904,012
27
Augmentation allowed.
28
QUARTER HORSE BREED DEVELOPMENT
29
Indiana Horse Racing Commission Operating Fund (IC 4-31-10-2)
30
Total Operating Expense
228,896
31
Augmentation allowed.
32
FINGERPRINT FEES
33
Indiana Horse Racing Commission Operating Fund (IC 4-31-10-2)
34
Total Operating Expense
52,110
35
Augmentation allowed.
36
GAMING INTEGRITY FUND - IHRC
37
Gaming Integrity Fund - IHRC (IC 4-35-8.7-3)
38
Total Operating Expense
500,000
39
Augmentation allowed.
40
41
FOR THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
42
Personal Services
3,927,361
43
Other Operating Expense
722,957
44
DISTRESSED UNIT APPEAL BOARD
45
Total Operating Expense
20,600
46
47
FOR THE INDIANA BOARD OF TAX REVIEW
48
Personal Services
1,336,519
49
Other Operating Expense
63,510
1
2
Of the above appropriation for personal services for the Indiana Board of Tax Review,
3
$127,500 shall be used to employ at least two additional hearing examiners and maintain
4
a total staff of twenty-three (23) employees. Augmentation allowed to the extent
5
that the above appropriation is insufficient to employ two additional hearing examiners
6
and maintain a total staff of twenty-three (23) employees in the state fiscal year.
7
8
F. ADMINISTRATION
9
10
FOR THE DEPARTMENT OF ADMINISTRATION
11
Personal Services
11,562,865
12
Other Operating Expense
14,718,815
13
14
FOR THE STATE PERSONNEL DEPARTMENT
15
Personal Services
3,405,686
16
Other Operating Expense
320,200
17
18
The department may establish an internal service fund to perform the functions of the
19
department.
20
21
The state must provide a variety of healthcare plan options to the extent such plans
22
are reasonably available and not restrict employees to health savings account plans.
23
24
FOR THE STATE EMPLOYEES APPEALS COMMISSION
25
Personal Services
169,653
26
Other Operating Expense
10,086
27
28
FOR THE OFFICE OF TECHNOLOGY
29
Pay Phone Fund (IC 5-22-23-7)
30
Total Operating Expense
1,900,000
31
Augmentation Allowed.
32
33
The pay phone fund is established for the procurement of hardware, software, and
34
related equipment and services needed to expand and enhance the state campus backbone
35
and other central information technology initiatives. Such procurements may include,
36
but are not limited to, wiring and rewiring of state offices, Internet services,
37
video conferencing, telecommunications, application software, and related services.
38
The fund consists of the net proceeds received from contracts with companies providing
39
phone services at state institutions and other state properties. The fund shall
40
be administered by the budget agency. Money in the fund may be spent by the office
41
in compliance with a plan approved by the budget agency. Any money remaining in
42
the fund at the end of any fiscal year does not revert to the general fund or any
43
other fund but remains in the pay phone fund.
44
45
FOR THE COMMISSION ON PUBLIC RECORDS
46
Personal Services
1,325,220
47
Other Operating Expense
141,446
48
49
FOR THE OFFICE OF THE PUBLIC ACCESS COUNSELOR
1
Personal Services
153,041
2
Other Operating Expense
3,688
3
4
FOR THE OFFICE OF FEDERAL GRANTS AND PROCUREMENT
5
Total Operating Expense
95,039
6
7
G. OTHER
8
9
FOR THE COMMISSION ON UNIFORM STATE LAWS
10
Total Operating Expense
43,584
11
12
FOR THE OFFICE OF INSPECTOR GENERAL
13
Personal Services
1,212,488
14
Other Operating Expense
229,383
15
16
STATE ETHICS COMMISSION
17
Personal Services
2,668
18
Other Operating Expense
6,297
19
20
FOR THE SECRETARY OF STATE
21
ELECTION DIVISION
22
Personal Services
701,510
23
Other Operating Expense
196,242
24
25
H. COMMUNITY SERVICES
26
27
FOR THE GOVERNOR'S OFFICE OF FAITH BASED & COMMUNITY INITIATIVES
28
Personal Services
240,327
29
Other Operating Expense
50,225
30
31
SECTION 4. [EFFECTIVE JULY 1, 2009]
32
33
PUBLIC SAFETY
34
35
A. CORRECTION
36
37
FOR THE DEPARTMENT OF CORRECTION
38
CENTRAL OFFICE
39
Personal Services
9,376,633
40
Other Operating Expense
6,158,981
41
ESCAPEE COUNSEL AND TRIAL EXPENSE
42
Other Operating Expense
198,000
43
COUNTY JAIL MISDEMEANANT HOUSING
44
Total Operating Expense
4,281,101
45
ADULT CONTRACT BEDS
46
Total Operating Expense
2,831,443
47
STAFF DEVELOPMENT AND TRAINING
48
Personal Services
1,084,457
49
Other Operating Expense
132,885
1
PAROLE DIVISION
2
Personal Services
8,337,627
3
Other Operating Expense
905,405
4
PAROLE BOARD
5
Personal Services
657,976
6
Other Operating Expense
23,741
7
INFORMATION MANAGEMENT SERVICES
8
Personal Services
1,048,752
9
Other Operating Expense
432,534
10
JUVENILE TRANSITION
11
Personal Services
662,692
12
Other Operating Expense
908,545
13
COMMUNITY CORRECTIONS PROGRAMS
14
Total Operating Expense
39,000,000
15
16
The above appropriation for community corrections programs is not subject to transfer
17
to any other fund or to transfer, assignment, or reassignment for any other use or
18
purpose by the state board of finance notwithstanding IC 4-9.1-1-7 and IC 4-13-2-23
19
or by the budget agency notwithstanding IC 4-12-1-12 or any other law.
20
21
Notwithstanding IC 4-13-2-19 and any other law, the above appropriation for community
22
corrections programs does not revert to the general fund or another fund at the close
23
of a state fiscal year but remains available in subsequent state fiscal years for
24
the purposes of the appropriation.
25
26
DRUG PREVENTION AND OFFENDER TRANSITION
27
Total Operating Expense
206,824
28
29
The above appropriation shall be used for minimum security release programs, transition
30
programs, mentoring programs, and supervision of and assistance to adult and juvenile
31
offenders to promote the successful integration of the offender into the community.
32
33
CENTRAL EMERGENCY RESPONSE
34
Personal Services
1,159,005
35
Other Operating Expense
120,174
36
MEDICAL SERVICES
37
Other Operating Expense
76,130,153
38
39
The above appropriation for medical services shall be used only for services that are determined
40
to be medically necessary.
41
42
DRUG ABUSE PREVENTION
43
Corrections Drug Abuse Fund (IC 11-8-2-11)
44
Personal Services
740,000
45
Other Operating Expense
2,600
46
Augmentation allowed.
47
COUNTY JAIL MAINTENANCE CONTINGENCY FUND
48
Other Operating Expense
20,000,000
49
1
Disbursements from the fund shall be made for the purpose of reimbursing sheriffs
2
for the cost of incarcerating in county jails persons convicted of felonies to the
3
extent that such persons are incarcerated for more than five (5) days after the day
4
of sentencing, at the rate of $35 per day. In addition to the per diem, the state
5
shall reimburse the sheriffs for expenses determined by the sheriff to be medically
6
necessary medical care to the convicted persons. However, if the sheriff or county
7
receives money with respect to a convicted person (from a source other than the county),
8
the per diem or medical expense reimbursement with respect to the convicted person
9
shall be reduced by the amount received. A sheriff shall not be required to comply
10
with IC 35-38-3-4(a) or transport convicted persons within five (5) days after the
11
day of sentencing if the department of correction does not have the capacity to receive
12
the convicted person.
13
14
Augmentation allowed.
15
16
FOOD SERVICES
17
Total Operating Expense
36,652,458
18
19
FOR THE STATE BUDGET AGENCY
20
MEDICAL SERVICE PAYMENTS
21
Total Operating Expense
25,000,000
22
23
The appropriation for medical service payments is made to pay for services determined
24
to be medically necessary for committed individuals, patients and students of institutions
25
under the jurisdiction of the department of correction, the state department of health,
26
the division of mental health and addiction, the school for the blind and visually
27
impaired, the school for the deaf, the division of disability and rehabilitative
28
services, or the division of aging if the services are provided outside these institutions.
29
These appropriations may not be used for payments for medical services that are covered
30
by IC 12-16 unless these services have been approved under IC 12-16. The appropriation
31
shall not be used for payment for medical services which are payable from an appropriation
32
in this act for the state department of health, the division of mental health and
33
addiction, the school for the blind and visually impaired, the school for the deaf,
34
the division of disability and rehabilitative services, the division of aging, or
35
the department of correction, or that are reimbursable from funds for medical assistance
36
under IC 12-15. If the appropriation is insufficient to make these medical service
37
payments, there is hereby appropriated such further sums as may be necessary.
38
39
Direct disbursements from the above contingency fund are not subject to the provisions
40
of IC 4-13-2.
41
42
FOR THE DEPARTMENT OF ADMINISTRATION
43
DEPARTMENT OF CORRECTION OMBUDSMAN BUREAU
44
Personal Services
134,554
45
Other Operating Expense
7,328
46
47
FOR THE DEPARTMENT OF CORRECTION
48
INDIANA STATE PRISON
49
Personal Services
32,867,370
1
Other Operating Expense
6,751,252
2
PENDLETON CORRECTIONAL FACILITY
3
Personal Services
27,299,395
4
Other Operating Expense
7,070,626
5
CORRECTIONAL INDUSTRIAL FACILITY
6
Personal Services
20,245,770
7
Other Operating Expense
997,243
8
INDIANA WOMEN'S PRISON
9
Personal Services
8,612,523
10
Other Operating Expense
1,059,099
11
PUTNAMVILLE CORRECTIONAL FACILITY
12
Personal Services
30,333,741
13
Other Operating Expense
4,329,691
14
WABASH VALLEY CORRECTIONAL FACILITY
15
Personal Services
35,452,554
16
Other Operating Expense
5,409,888
17
PLAINFIELD EDUCATION RE-ENTRY FACILITY
18
Personal Services
7,055,354
19
Other Operating Expense
3,235,412
20
INDIANAPOLIS JUVENILE CORRECTIONAL FACILITY
21
Personal Services
10,906,670
22
Other Operating Expense
1,090,070
23
BRANCHVILLE CORRECTIONAL FACILITY
24
Personal Services
16,560,275
25
Other Operating Expense
2,361,080
26
WESTVILLE CORRECTIONAL FACILITY
27
Personal Services
42,786,893
28
Other Operating Expense
5,980,703
29
ROCKVILLE CORRECTIONAL FACILITY FOR WOMEN
30
Personal Services
14,998,655
31
Other Operating Expense
1,927,015
32
PLAINFIELD CORRECTIONAL FACILITY
33
Personal Services
22,950,007
34
Other Operating Expense
2,619,303
35
RECEPTION AND DIAGNOSTIC CENTER
36
Personal Services
11,799,385
37
Other Operating Expense
695,865
38
MIAMI CORRECTIONAL FACILITY
39
Personal Services
28,891,409
40
Other Operating Expense
5,231,704
41
NEW CASTLE CORRECTIONAL FACILITY
42
Other Operating Expense
31,587,079
43
SOCIAL SERVICES BLOCK GRANT
44
General Fund
45
Total Operating Expense
5,029,318
46
Work Release - Study Release Special Revenue Fund (IC 11-10-8-6.5)
47
Total Operating Expense
1,328,704
48
Augmentation allowed from Work Release - Study Release Special Revenue Fund
49
and Social Services Block Grant.
1
HENRYVILLE CORRECTIONAL FACILITY
2
Personal Services
2,355,124
3
Other Operating Expense
271,599
4
CHAIN O' LAKES CORRECTIONAL FACILITY
5
Personal Services
1,743,782
6
Other Operating Expense
261,355
7
MADISON CORRECTIONAL FACILITY
8
Personal Services
4,835,168
9
Other Operating Expense
962,558
10
EDINBURGH CORRECTIONAL FACILITY
11
Personal Services
3,614,415
12
Other Operating Expense
388,295
13
SOUTH BEND JUVENILE CORRECTIONAL FACILITY
14
Personal Services
4,739,483
15
Other Operating Expense
2,826,481
16
NORTH CENTRAL JUVENILE CORRECTIONAL FACILITY
17
Personal Services
9,213,446
18
Other Operating Expense
1,243,603
19
CAMP SUMMIT
20
Personal Services
2,258,110
21
Other Operating Expense
217,833
22
PENDLETON JUVENILE CORRECTIONAL FACILITY
23
Personal Services
15,807,771
24
Other Operating Expense
1,633,941
25
26
B. LAW ENFORCEMENT
27
28
FOR THE INDIANA STATE POLICE AND MOTOR CARRIER INSPECTION
29
From the General Fund
30
45,469,876
31
From the Motor Vehicle Highway Account (IC 8-14-1)
32
79,313,933
33
From the Motor Carrier Regulation Fund (IC 8-2.1-23)
34
4,391,978
35
Augmentation allowed from the general fund, the motor vehicle highway account,
36
and the motor carrier regulation fund.
37
38
The amounts specified from the General Fund, the Motor Vehicle Highway Account, and the
39
Motor Carrier Regulation Fund are for the following purposes:
40
41
Personal Services
115,028,075
42
Other Operating Expense
14,147,712
43
44
The above appropriations for personal services and other operating expense include
45
funds to continue the state police minority recruiting program.
46
47
The foregoing appropriations for the Indiana state police and motor carrier inspection
48
include funds for the police security detail to be provided to the Indiana state
49
fair board. However, amounts actually expended to provide security for the Indiana state
1
fair board as determined by the budget agency shall be reimbursed by the Indiana
2
state fair board to the state general fund.
3
4
ODOMETER FRAUD INVESTIGATION
5
Motor Vehicle Odometer Fund (IC 9-29-1-5)
6
Total Operating Expense
25,000
7
Augmentation allowed.
8
9
STATE POLICE TRAINING
10
State Police Training Fund (IC 5-2-8-5)
11
Total Operating Expense
502,875
12
Augmentation allowed.
13
14
FORENSIC AND HEALTH SCIENCES LABORATORIES
15
From the General Fund
16
3,888,671
17
From the Motor Carrier Regulation Fund (IC 8-2.1-23)
18
375,611
19
From the Motor Vehicle Highway Account (IC 8-14-1)
20
6,783,078
21
Augmentation allowed from the general fund, the motor vehicle highway account,
22
and the motor carrier regulation fund.
23
24
The amounts specified from the General Fund, the Motor Vehicle Highway Account, and the
25
Motor Carrier Regulation Fund are for the following purposes:
26
27
Personal Services
10,572,562
28
Other Operating Expense
474,798
29
30
ENFORCEMENT AID
31
General Fund
32
Total Operating Expense
40,000
33
Motor Vehicle Highway Account (IC 8-14-1)
34
Total Operating Expense
40,000
35
36
The above appropriations for enforcement aid are to meet unforeseen emergencies
37
of a confidential nature. They are to be expended under the direction of the superintendent
38
and to be accounted for solely on the superintendent's authority.
39
40
PENSION FUND
41
General Fund
42
Total Operating Expense
4,736,247
43
Motor Vehicle Highway Account (IC 8-14-1)
44
Total Operating Expense
4,736,246
45
46
The above appropriations shall be paid into the state police pension fund provided
47
for in IC 10-12-2 in twelve (12) equal installments on or before July 30 and on or
48
before the 30th of each succeeding month thereafter.
49
1
BENEFIT FUND
2
General Fund
3
Total Operating Expense
1,713,151
4
Augmentation allowed.
5
6
Motor Vehicle Highway Account (IC 8-14-1)
7
Total Operating Expense
1,713,151
8
Augmentation allowed.
9
10
All benefits to members shall be paid by warrant drawn on the treasurer
11
of state by the auditor of state on the basis of claims filed and approved by the
12
trustees of the state police pension and benefit funds created by IC 10-12-2.
13
14
SUPPLEMENTAL PENSION
15
General Fund
16
Total Operating Expense
1,900,753
17
Augmentation allowed.
18
19
Motor Vehicle Highway Account (IC 8-14-1)
20
Total Operating Expense
1,900,753
21
Augmentation allowed.
22
23
If the above appropriations for supplemental pension for any one (1) year are greater
24
than the amount actually required under the provisions of IC 10-12-5, then the excess
25
shall be returned proportionately to the funds from which the appropriations were
26
made. If the amount actually required under IC 10-12-5 is greater than the above
27
appropriations, then, with the approval of the governor and the budget agency, those
28
sums may be augmented from the general fund and the motor vehicle highway account.
29
30
ACCIDENT REPORTING
31
Accident Report Account (IC 9-29-11-1)
32
Total Operating Expense
30,000
33
Augmentation allowed.
34
DRUG INTERDICTION
35
Drug Interdiction Fund (IC 10-11-7)
36
Total Operating Expense
273,420
37
Augmentation allowed.
38
DNA SAMPLE PROCESSING FUND
39
DNA Sample Processing Fund (IC 10-13-6-9.5)
40
Total Operating Expense
1,327,777
41
Augmentation allowed.
42
43
FOR THE INTEGRATED PUBLIC SAFETY COMMISSION
44
PROJECT SAFE-T
45
Integrated Public Safety Communications Fund (IC 5-26-4-1)
46
Total Operating Expense
13,000,000
47
Augmentation allowed.
48
49
FOR THE ADJUTANT GENERAL
1
CAMP ATTERBURY MUSCATATUCK CENTER FOR COMPLEX OPERATIONS
2
Personal Services
653,456
3
Other Operating Expense
362,134
4
ADJUTANT GENERAL FEDERAL COOP AGREEMENT
5
Total Operating Expense
9,653,699
6
BAER FIELD FEDERAL COOP AGREEMENT
7
Total Operating Expense
370,161
8
HULMAN FIELD FEDERAL COOP AGREEMENT
9
Total Operating Expense
306,453
10
DISABLED SOLDIERS' PENSION
11
Other Operating Expense
1
12
Augmentation allowed.
13
MUTC - MUSCATATUCK URBAN TRAINING CENTER
14
Total Operating Expense
1,386,906
15
HOOSIER YOUTH CHALLENGE ACADEMY
16
Total Operating Expense
1,148,948
17
GOVERNOR'S CIVIL AND MILITARY CONTINGENCY FUND
18
Total Operating Expense
144,336
19
20
The above appropriation for the governor's civil and military contingency fund is
21
made under IC 10-16-11-1.
22
23
FOR THE CRIMINAL JUSTICE INSTITUTE
24
ADMINISTRATIVE MATCH
25
Total Operating Expense
427,253
26
DRUG ENFORCEMENT MATCH
27
Total Operating Expense
1,571,760
28
VICTIM AND WITNESS ASSISTANCE FUND
29
Victim and Witness Assistance Fund (IC 5-2-6-14)
30
Total Operating Expense
629,689
31
Augmentation allowed.
32
ALCOHOL AND DRUG COUNTERMEASURES
33
Alcohol and Drug Countermeasures Fund (IC 9-27-2-11)
34
Total Operating Expense
348,211
35
Augmentation allowed.
36
STATE DRUG FREE COMMUNITIES FUND
37
State Drug Free Communities Fund (IC 5-2-10-2)
38
Total Operating Expense
526,585
39
Augmentation allowed.
40
INDIANA SAFE SCHOOLS
41
General Fund
42
Total Operating Expense
1,497,756
43
Indiana Safe Schools Fund (IC 5-2-10.1-2)
44
Total Operating Expense
514,397
45
Augmentation allowed from Indiana Safe Schools Fund.
46
47
Of the above appropriations for the Indiana safe schools program, $1,262,153 is appropriated
48
to provide grants to school corporations for school safe haven programs, emergency
49
preparedness programs, and school safety programs, and $750,000 is appropriated for
1
use in providing training to school safety specialists.
2
3
CHILD RESTRAINT SYSTEM FUND
4
Total Operating Expense
100,000
5
COMMUNITY DRIVER TRAINING SCHOOLS & INSTRUCTION
6
Motor Vehicle Highway Account (IC 8-14-1)
7
Total Operating Expense
63,359
8
Augmentation allowed.
9
OFFICE OF TRAFFIC SAFETY
10
Motor Vehicle Highway Account (IC 8-14-1)
11
Personal Services
575,778
12
Other Operating Expense
13,211,355
13
Augmentation allowed.
14
15
The above appropriation for the office of traffic safety is from the motor vehicle
16
highway account and may be used to fund traffic safety projects that are included
17
in a current highway safety plan approved by the governor and the budget agency.
18
The department shall apply to the national highway traffic safety administration
19
for reimbursement of all eligible project costs. Any federal reimbursement received
20
by the department for the highway safety plan shall be deposited into the motor vehicle
21
highway account.
22
23
PROJECT IMPACT
24
Total Operating Expense
196,000
25
26
SEXUAL ASSAULT VICTIMS' ASSISTANCE
27
Sexual Assault Victims' Assistance Account (IC 5-2-6-23(h))
28
Total Operating Expense
49,000
29
30
Augmentation allowed. The full amount of the above appropriations shall be distributed
31
to rape crisis centers in Indiana without any deduction of personal services or other
32
operating expenses of any state agency.
33
34
VICTIMS OF VIOLENT CRIME ADMINISTRATION
35
Violent Crime Victims Compensation Fund (IC 5-2-6.1-40)
36
Personal Services
112,122
37
Other Operating Expense
2,407,402
38
Augmentation allowed.
39
40
FOR THE CORONERS' TRAINING BOARD
41
Coroners' Training and Continuing Education Fund (IC 4-23-6.5-8)
42
Total Operating Expense
361,229
43
Augmentation allowed.
44
45
FOR THE LAW ENFORCEMENT TRAINING ACADEMY
46
From the General Fund
47
2,190,933
48
From the Law Enforcement Training Fund (IC 5-2-1-13(b))
49
2,220,048
1
Augmentation allowed from the Law Enforcement Training Fund.
2
3
The amounts specified from the General Fund and the Law Enforcement Training Fund
4
are for the following purposes:
5
6
Personal Services
3,608,441
7
Other Operating Expense
802,540
8
9
C. REGULATORY AND LICENSING
10
11
FOR THE BUREAU OF MOTOR VEHICLES
12
Motor Vehicle Highway Account (IC 8-14-1)
13
Personal Services
17,446,403
14
Other Operating Expense
13,493,000
15
Augmentation allowed.
16
LICENSE PLATES
17
Motor Vehicle Highway Account (IC 8-14-1)
18
Total Operating Expense
5,600,000
19
Augmentation allowed.
20
FINANCIAL RESPONSIBILITY COMPLIANCE VERIFICATION
21
Financial Responsibility Compliance Verification Fund (IC 9-25-9-7)
22
Total Operating Expense
6,571,932
23
Augmentation allowed.
24
STATE MOTOR VEHICLE TECHNOLOGY
25
State Motor Vehicle Technology Fund (IC 9-29-16-1)
26
Total Operating Expense
5,261,692
27
Augmentation allowed.
28
29
FOR THE DEPARTMENT OF LABOR
30
Personal Services
871,619
31
Other Operating Expense
141,615
32
BUREAU OF MINES AND MINING
33
Personal Services
150,554
34
Other Operating Expense
20,104
35
M.I.S. RESEARCH AND STATISTICS
36
Personal Services
207,354
37
Other Operating Expense
22,360
38
OCCUPATIONAL SAFETY AND HEALTH
39
Personal Services
3,237,073
40
Other Operating Expense
568,548
41
42
The above funds are appropriated to occupational safety and health
43
and management information services research and statistics to provide the total
44
program cost of the Indiana occupational safety and health plan as approved by the
45
United States Department of Labor. Inasmuch as the state is eligible to receive
46
from the federal government partial reimbursement of the state's total Indiana occupational
47
safety and health plan program cost, it is the intention of the general assembly
48
that the department of labor make application to the federal government for the federal
49
share of the total program cost. Federal funds received shall be considered a reimbursement
1
of state expenditures and as such shall be deposited into the state general fund.
2
3
EMPLOYMENT OF YOUTH
4
Employment of Youth Fund (IC 20-33-3-42)
5
Total Operating Expense
183,555
6
Augmentation allowed.
7
INSAFE
8
Special Fund for Safety and Health Consultation, Education, and
9
Training Services (IC 22-8-1.1-48)
10
Personal Services
874,587
11
Other Operating Expense
217,752
12
Augmentation allowed.
13
14
Federal cost reimbursements for expenses attributable to INSafe appropriations shall be
15
deposited into the special fund for safety and health consultation, education, and
16
training services.
17
18
FOR THE DEPARTMENT OF INSURANCE
19
Department of Insurance Fund (IC 27-1-3-28)
20
Personal Services
5,318,138
21
Other Operating Expense
1,195,519
22
Augmentation allowed.
23
BAIL BOND DIVISION
24
Bail Bond Enforcement and Administration Fund (IC 27-10-5-1)
25
Personal Services
171,597
26
Other Operating Expense
8,832
27
Augmentation allowed.
28
PATIENTS' COMPENSATION AUTHORITY
29
Patients' Compensation Fund (IC 34-18-6-1)
30
Personal Services
490,135
31
Other Operating Expense
1,346,870
32
Augmentation allowed.
33
POLITICAL SUBDIVISION RISK MANAGEMENT
34
Political Subdivision Risk Management Fund (IC 27-1-29-10)
35
Personal Services
44,195
36
Other Operating Expense
782,960
37
Augmentation allowed.
38
MINE SUBSIDENCE INSURANCE
39
Mine Subsidence Insurance Fund (IC 27-7-9-7)
40
Personal Services
62,116
41
Other Operating Expense
827,283
42
Augmentation allowed.
43
TITLE INSURANCE ENFORCEMENT OPERATING
44
Title Insurance Enforcement Fund (IC 27-7-3.6-1)
45
Personal Services
288,370
46
Other Operating Expense
80,921
47
Augmentation allowed.
48
49
FOR THE ALCOHOL AND TOBACCO COMMISSION
1
Enforcement and Administration Fund (IC 7.1-4-10-1)
2
Personal Services
8,612,469
3
Other Operating Expense
1,780,699
4
Augmentation allowed.
5
6
ALCOHOLIC BEVERAGE ENFORCEMENT OFFICERS' TRAINING
7
Alcoholic Beverage Commission Enforcement Officers' Training Fund (IC 5-2-8-8)
8
Total Operating Expense
4,200
9
Augmentation allowed.
10
YOUTH TOBACCO EDUCATION AND ENFORCEMENT
11
Richard D. Doyle Youth Tobacco Education and Enforcement Fund (IC 7.1-6-2-6)
12
Total Operating Expense
25,000
13
Augmentation allowed.
14
15
FOR THE DEPARTMENT OF FINANCIAL INSTITUTIONS
16
Financial Institutions Fund (IC 28-11-2-9)
17
Personal Services
6,972,935
18
Other Operating Expense
1,518,119
19
Augmentation allowed.
20
21
FOR THE PROFESSIONAL LICENSING AGENCY
22
Personal Services
4,669,317
23
Other Operating Expense
867,325
24
PRENEED CONSUMER PROTECTION
25
Preneed Consumer Protection Fund (IC 30-2-13-28)
26
Total Operating Expense
72,750
27
Augmentation allowed.
28
BOARD OF FUNERAL AND CEMETERY SERVICE
29
Funeral Service Education Fund (IC 25-15-9-13)
30
Total Operating Expense
4,850
31
Augmentation allowed.
32
33
FOR THE CIVIL RIGHTS COMMISSION
34
Personal Services
1,916,298
35
Other Operating Expense
270,632
36
37
It is the intention of the general assembly that the civil rights commission shall
38
apply to the federal government for funding based upon the processing of employment
39
and housing discrimination complaints by the civil rights commission. Such federal
40
funds received by the state shall be considered as a reimbursement of state expenditures
41
and shall be deposited into the state general fund.
42
43
MARTIN LUTHER KING JR. HOLIDAY COMMISSION
44
Total Operating Expense
20,000
45
46
FOR THE UTILITY CONSUMER COUNSELOR
47
Public Utility Fund (IC 8-1-6-1)
48
Personal Services
4,485,790
49
Other Operating Expense
687,910
1
Augmentation allowed.
2
3
EXPERT WITNESS FEES AND AUDIT
4
Public Utility Fund (IC 8-1-6-1)
5
Total Operating Expense
751,750
6
Augmentation allowed.
7
8
FOR THE UTILITY REGULATORY COMMISSION
9
Public Utility Fund (IC 8-1-6-1)
10
Personal Services
6,729,019
11
Other Operating Expense
1,917,752
12
Augmentation allowed.
13
14
FOR THE WORKERS' COMPENSATION BOARD
15
From the General Fund
16
1,918,782
17
From the Workers' Compensation Supplemental Administration Fund (IC 22-3-5-6)
18
145,007
19
Augmentation allowed.
20
21
The amounts specified from the general fund and the workers' compensation supplemental
22
administrative fund are for the following purposes:
23
24
Personal Services
1,927,761
25
Other Operating Expense
136,028
26
27
FOR THE STATE BOARD OF ANIMAL HEALTH
28
Personal Services
4,021,557
29
Other Operating Expense
865,228
30
INDEMNITY FUND
31
Total Operating Expense
4,850
32
Augmentation allowed.
33
MEAT & POULTRY INSPECTION
34
Total Operating Expense
1,884,049
35
36
FOR THE DEPARTMENT OF HOMELAND SECURITY
37
FIRE AND BUILDING SERVICES
38
From the Fire and Building Services Fund (IC 22-12-6-1)
39
15,251,362
40
From the Medical Services Education Fund (IC 16-31-7-1)
41
23,437
42
Augmentation allowed from the fire and building services fund and medical services
43
education fund.
44
45
The amounts specified from the fire and building services fund and medical services
46
education fund are for the following purposes:
47
48
Personal Services
12,467,711
49
Other Operating Expense
2,807,088
1
2
REGIONAL PUBLIC SAFETY TRAINING
3
Regional Public Safety Training Fund (IC 10-15-3-12)
4
Total Operating Expense
1,902,047
5
Augmentation allowed.
6
7
EMERGENCY MANAGEMENT CONTINGENCY FUND
8
Total Operating Expense
221,645
9
10
The above appropriation for the emergency management contingency fund is made under
11
IC 10-14-3-28.
12
13
PUBLIC ASSISTANCE
14
Total Operating Expense
1
15
HOMELAND SECURITY FUND - FOUNDATION
16
Homeland Security Fund - Foundation (IC 10-15-3-1)
17
Total Operating Expense
224,423
18
Augmentation allowed.
19
INDIANA EMERGENCY RESPONSE COMMISSION
20
Emergency Planning and Right to Know Fund (IC 6-6-10-5 & IC 6-6-10-7)
21
Total Operating Expense
40,962
22
Augmentation allowed.
23
STATE DISASTER RELIEF FUND
24
State Disaster Relief Fund (IC 10-14-4-5)
25
Total Operating Expense
500,000
26
Augmentation allowed, not to exceed revenues collected from the public safety fee
27
imposed by IC 22-11-14-12.
28
29
Augmentation allowed from the general fund to match federal disaster relief funds.
30
31
REDUCED IGNITION PROPENSITY STANDARDS FOR CIGARETTES FUND
32
Reduced Ignition Propensity Standards for Cigarettes Fund (IC 22-14-7-22(a))
33
Total Operating Expense
80,000
34
Augmentation allowed.
35
INDIANA INTELLIGENCE FUSION CENTER
36
Total Operating Expense
969,252
37
STATEWIDE FIRE AND BUILDING SAFETY EDUCATION FUND
38
Statewide Fire and Building Safety Education Fund (IC 22-12-6-3)
39
Total Operating Expense
117,162
40
Augmentation allowed.
41
42
SECTION 5. [EFFECTIVE JULY 1, 2009]
43
44
CONSERVATION AND ENVIRONMENT
45
46
A. NATURAL RESOURCES
47
48
FOR THE DEPARTMENT OF NATURAL RESOURCES - ADMINISTRATION
49
Personal Services
8,179,372
1
Other Operating Expense
1,358,733
2
ENTOMOLOGY AND PLANT PATHOLOGY DIVISION
3
Personal Services
588,850
4
Other Operating Expense
151,997
5
ENTOMOLOGY AND PLANT PATHOLOGY FUND
6
Entomology and Plant Pathology Fund (IC 14-24-10-3)
7
Total Operating Expense
331,434
8
Augmentation allowed.
9
ENGINEERING DIVISION
10
Personal Services
1,728,557
11
Other Operating Expense
99,232
12
STATE MUSEUM
13
Personal Services
5,020,180
14
Other Operating Expense
1,251,406
15
HISTORIC PRESERVATION DIVISION
16
Personal Services
755,246
17
Other Operating Expense
70,346
18
HISTORIC PRESERVATION - FEDERAL
19
Total Operating Expense
32,559
20
STATE HISTORIC SITES
21
Personal Services
2,400,530
22
Other Operating Expense
499,789
23
24
From the above appropriation, $75,000 shall be used for the Grissom Museum.
25
26
LINCOLN PRODUCTION/AMPHITHEATER
27
Total Operating Expense
550,000
28
29
INDIANA FLOOD CONTROL SUMMIT
30
Total Operating Expense
5,000
31
32
The department of natural resources shall schedule, organize, and conduct an Indiana
33
flood control summit for one (1) or more days in Indiana before November 1, 2009.
34
35
WABASH RIVER HERITAGE CORRIDOR
36
Total Operating Expense
80,246
37
OUTDOOR RECREATION DIVISION
38
Personal Services
615,004
39
Other Operating Expense
41,931
40
NATURE PRESERVES DIVISION
41
Personal Services
923,068
42
Other Operating Expense
46,569
43
WATER DIVISION
44
Personal Services
4,417,754
45
Other Operating Expense
405,079
46
47
All revenues accruing from state and local units of government and from private utilities
48
and industrial concerns as a result of water resources study projects, and as a result
49
of topographic and other mapping projects, shall be deposited into the state general
1
fund, and such receipts are hereby appropriated, in addition to the foregoing amounts,
2
for water resources studies.
3
4
DEER RESEARCH AND MANAGEMENT
5
Deer Research and Management Fund (IC 14-22-5-2)
6
Total Operating Expense
189,160
7
Augmentation allowed.
8
OIL AND GAS DIVISION
9
Oil and Gas Fund (IC 6-8-1-27)
10
Personal Services
1,300,410
11
Other Operating Expense
322,789
12
Augmentation allowed.
13
14
STATE PARKS AND RESERVOIRS
15
From the General Fund
16
11,342,713
17
From the State Parks and Reservoirs Special Revenue Fund (IC 14-19-8-2)
18
20,644,742
19
Augmentation allowed from the State Parks and Reservoirs Special Revenue Fund.
20
21
The amounts specified from the General Fund and the State Parks and Reservoirs
22
Special Revenue Fund are for the following purposes:
23
24
Personal Services
23,781,129
25
Other Operating Expense
8,206,326
26
27
OFF-ROAD VEHICLE AND SNOWMOBILE FUND
28
Off-Road Vehicle and Snowmobile Fund (IC 14-16-1-30)
29
Total Operating Expense
291,001
30
Augmentation allowed.
31
LAW ENFORCEMENT DIVISION
32
From the General Fund
33
9,936,748
34
From the Fish and Wildlife Fund (IC 14-22-3-2)
35
13,381,894
36
Augmentation allowed from the Fish and Wildlife Fund.
37
38
The amounts specified from the General Fund and the Fish and Wildlife Fund are for
39
the following purposes:
40
41
Personal Services
19,396,301
42
Other Operating Expense
3,922,341
43
44
FISH AND WILDLIFE DIVISION
45
Fish and Wildlife Fund (IC 14-22-3-2)
46
Personal Services
13,124,471
47
Other Operating Expense
4,377,957
48
Augmentation allowed.
49
FORESTRY DIVISION
1
From the General Fund
2
4,494,586
3
From the State Forestry Fund (IC 14-23-3-2)
4
7,492,186
5
Augmentation allowed from the State Forestry Fund.
6
7
The amounts specified from the General Fund and the State Forestry Fund are
8
for the following purposes:
9
10
Personal Services
7,796,996
11
Other Operating Expense
4,189,776
12
13
All money expended by the division of forestry of the department of natural resources
14
for the detention and suppression of forest, grassland, and wasteland fires shall
15
be through the enforcement division of the department, and the employment with such
16
money of all personnel, with the exception of emergency labor, shall be in accordance
17
with IC 14-9-8.
18
19
RECLAMATION DIVISION
20
Natural Resources Reclamation Division Fund (IC 14-34-14-2)
21
Personal Services
1,496,777
22
Other Operating Expense
393,565
23
Augmentation allowed.
24
25
In addition to any of the foregoing appropriations for the department of natural
26
resources, any federal funds received by the state of Indiana for support of approved
27
outdoor recreation projects for planning, acquisition, and development under the
28
provisions of the federal Land and Water Conservation Fund Act, P.L.88-578, are appropriated
29
for the uses and purposes for which the funds were paid to the state, and shall be
30
distributed by the department of natural resources to state agencies and other governmental
31
units in accordance with the provisions under which the funds were received.
32
33
LAKE MICHIGAN COASTAL PROGRAM
34
Cigarette Tax Fund (IC 6-7-1-29.1)
35
Total Operating Expense
142,283
36
Augmentation allowed.
37
LAKE AND RIVER ENHANCEMENT
38
Lake and River Enhancement Fund (IC 6-6-11-12.5)
39
Total Operating Expense
2,301,941
40
Augmentation allowed.
41
CONSERVATION OFFICERS' MARINE ENFORCEMENT FUND
42
Lake and River Enhancement Fund (IC 6-6-11-12.5)
43
Total Operating Expense
795,400
44
Augmentation allowed.
45
HERITAGE TRUST
46
Build Indiana Fund (IC 4-30-17)
47
Total Operating Expense
1,000,000
48
49
B. OTHER NATURAL RESOURCES
1
2
FOR THE WORLD WAR MEMORIAL COMMISSION
3
Personal Services
735,437
4
Other Operating Expense
302,381
5
6
All revenues received as rent for space in the buildings located at 777 North Meridian
7
Street and 700 North Pennsylvania Street, in the city of Indianapolis, that exceed
8
the costs of operation and maintenance of the space rented, shall be paid into the
9
general fund. The American Legion shall provide for the complete maintenance of
10
the interior of these buildings.
11
12
FOR THE WHITE RIVER PARK COMMISSION
13
Total Operating Expense
998,999
14
15
FOR THE MAUMEE RIVER BASIN COMMISSION
16
Total Operating Expense
67,658
17
18
FOR THE ST. JOSEPH RIVER BASIN COMMISSION
19
Total Operating Expense
58,751
20
21
FOR THE KANKAKEE RIVER BASIN COMMISSION
22
Total Operating Expense
67,658
23
24
C. ENVIRONMENTAL MANAGEMENT
25
26
FOR THE DEPARTMENT OF ENVIRONMENTAL MANAGEMENT
27
ADMINISTRATION
28
From the General Fund
29
3,363,457
30
From the State Solid Waste Management Fund (IC 13-20-22-2)
31
66,480
32
From the Indiana Recycling Promotion and Assistance Fund (IC 4-23-5.5-14)
33
57,475
34
From the Waste Tire Management Fund (IC 13-20-13-8)
35
101,519
36
From the Title V Operating Permit Program Trust Fund (IC 13-17-8-1)
37
639,953
38
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
39
608,752
40
From the Environmental Management Special Fund (IC 13-14-12-1)
41
88,128
42
From the Hazardous Substances Response Trust Fund (IC 13-25-4-1)
43
179,093
44
From the Asbestos Trust Fund (IC 13-17-6-3)
45
23,089
46
From the Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
47
51,616
48
From the Underground Petroleum Storage Tank Excess Liability Trust Fund (IC 13-23-7-1)
49
1,761,099
1
Augmentation allowed from the State Solid Waste Management Fund, Indiana
2
Recycling Promotion and Assistance Fund, Waste Tire Management Fund, Title
3
V Operating Permit Program Trust Fund, Environmental Management Permit
4
Operation Fund, Environmental Management Special Fund, Hazardous
5
Substances Response Trust Fund, Asbestos Trust Fund, Underground Petroleum
6
Storage Tank Trust Fund, and Underground Petroleum Storage Tank Excess
7
Liability Trust Fund.
8
9
The amounts specified from the General Fund, State Solid Waste Management Fund,
10
Indiana Recycling Promotion and Assistance Fund, Waste Tire Management Fund,
11
Title V Operating Permit Program Trust Fund, Environmental Management Permit
12
Operation Fund, Environmental Management Special Fund, Hazardous Substances
13
Response Trust Fund, Asbestos Trust Fund, Underground Petroleum Storage Tank
14
Trust Fund, and Underground Petroleum Storage Tank Excess Liability Trust Fund
15
are for the following purposes:
16
17
Personal Services
5,241,508
18
Other Operating Expense
1,699,153
19
20
LABORATORY CONTRACTS
21
Environmental Management Special Fund (IC 13-14-12-1)
22
Total Operating Expense
461,424
23
Augmentation allowed.
24
Hazardous Substances Response Trust Fund (IC 13-25-4-1)
25
Total Operating Expense
200,747
26
Augmentation allowed.
27
28
OWQ LABORATORY CONTRACTS
29
Environmental Management Special Fund (IC 13-14-12-1)
30
Total Operating Expense
340,470
31
Augmentation allowed.
32
Hazardous Substances Response Trust Fund (IC 13-25-4-1)
33
Total Operating Expense
794,430
34
Augmentation allowed.
35
36
NORTHWEST REGIONAL OFFICE
37
From the General Fund
38
308,229
39
From the State Solid Waste Management Fund (IC 13-20-22-2)
40
6,760
41
From the Indiana Recycling Promotion and Assistance Fund (IC 4-23-5.5-14)
42
5,844
43
From the Waste Tire Management Fund (IC 13-20-13-8)
44
12,094
45
From the Title V Operating Permit Program Trust Fund (IC 13-17-8-1)
46
143,845
47
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
48
69,339
49
From the Environmental Management Special Fund (IC 13-14-12-1)
1
10,760
2
From the Hazardous Substances Response Trust Fund (IC 13-25-4-1)
3
23,294
4
From the Asbestos Trust Fund (IC 13-17-6-3)
5
5,190
6
From the Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
7
7,396
8
Augmentation allowed from the State Solid Waste Management Fund, Indiana
9
Recycling Promotion and Assistance Fund, Waste Tire Management Fund, Title
10
V Operating Permit Program Trust Fund, Environmental Management Permit
11
Operation Fund, Environmental Management Special Fund, Hazardous Substances
12
Response Trust Fund, Asbestos Trust Fund, and Underground Petroleum Storage
13
Tank Trust Fund.
14
15
The amounts specified from the General Fund, State Solid Waste Management
16
Fund, Indiana Recycling Promotion and Assistance Fund, Waste Tire Management
17
Fund, Title V Operating Permit Program Trust Fund, Environmental Management
18
Permit Operation Fund, Environmental Management Special Fund, Hazardous
19
Substances Response Trust Fund, Asbestos Trust Fund, and Underground
20
Petroleum Storage Tank Trust Fund are for the following purposes:
21
22
Personal Services
255,609
23
Other Operating Expense
337,142
24
25
NORTHERN REGIONAL OFFICE
26
From the General Fund
27
190,702
28
From the State Solid Waste Management Fund (IC 13-20-22-2)
29
8,067
30
From the Indiana Recycling Promotion and Assistance Fund (IC 4-23-5.5-14)
31
6,972
32
From the Waste Tire Management Fund (IC 13-20-13-8)
33
12,143
34
From the Title V Operating Permit Program Trust Fund (IC 13-17-8-1)
35
118,951
36
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
37
74,143
38
From the Environmental Management Special Fund (IC 13-14-12-1)
39
11,395
40
From the Hazardous Substances Response Trust Fund (IC 13-25-4-1)
41
21,336
42
From the Asbestos Trust Fund (IC 13-17-6-3)
43
4,290
44
From the Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
45
6,050
46
Augmentation allowed from the State Solid Waste Management Fund, Indiana
47
Recycling Promotion and Assistance Fund, Waste Tire Management Fund, Title
48
V Operating Permit Program Trust Fund, Environmental Management Permit
49
Operation Fund, Environmental Management Special Fund, Hazardous Substances
1
Response Trust Fund, Asbestos Trust Fund, and Underground Petroleum Storage
2
Tank Trust Fund.
3
4
The amounts specified from the General Fund, State Solid Waste Management Fund,
5
Indiana Recycling Promotion and Assistance Fund, Waste Tire Management Fund,
6
Title V Operating Permit Program Trust Fund, Environmental Management Permit
7
Operation Fund, Environmental Management Special Fund, Hazardous Substances
8
Response Trust Fund, Asbestos Trust Fund, and Underground Petroleum Storage
9
Tank Trust Fund are for the following purposes:
10
11
Personal Services
204,566
12
Other Operating Expense
249,483
13
14
SOUTHWEST REGIONAL OFFICE
15
From the General Fund
16
152,909
17
From the State Solid Waste Management Fund (IC 13-20-22-2)
18
16,615
19
From the Indiana Recycling Promotion and Assistance Fund (IC 4-23-5.5-14)
20
14,363
21
From the Waste Tire Management Fund (IC 13-20-13-8)
22
20,150
23
From the Title V Operating Permit Program Trust Fund (IC 13-17-8-1)
24
69,085
25
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
26
65,400
27
From the Environmental Management Special Fund (IC 13-14-12-1)
28
11,913
29
From the Hazardous Substances Response Trust Fund (IC 13-25-4-1)
30
22,794
31
From the Asbestos Trust Fund (IC 13-17-6-3)
32
2,490
33
From the Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
34
6,564
35
Augmentation allowed from the State Solid Waste Management Fund, Indiana
36
Recycling Promotion and Assistance Fund, Waste Tire Management Fund, Title
37
V Operating Permit Program Trust Fund, Environmental Management Permit
38
Operation Fund, Environmental Management Special Fund, Hazardous Substances
39
Response Trust Fund, Asbestos Trust Fund, and Underground Petroleum Storage
40
Tank Trust Fund.
41
42
The amounts specified from the General Fund, State Solid Waste Management Fund,
43
Indiana Recycling Promotion and Assistance Fund, Waste Tire Management Fund,
44
Title V Operating Permit Program Trust Fund, Environmental Management Permit
45
Operation Fund, Environmental Management Special Fund, Hazardous Substances
46
Response Trust Fund, Asbestos Trust Fund, and Underground Petroleum Storage
47
Tank Trust Fund are for the following purposes:
48
49
Personal Services
200,171
1
Other Operating Expense
182,112
2
3
LEGAL AFFAIRS
4
From the General Fund
5
493,113
6
From the Waste Tire Management Fund (IC 13-20-13-8)
7
8,168
8
From the Title V Operating Permit Program Trust Fund (IC 13-17-8-1)
9
217,015
10
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
11
159,037
12
From the Environmental Management Special Fund (IC 13-14-12-1)
13
19,518
14
From the Hazardous Substances Response Trust Fund (IC 13-25-4-1)
15
36,872
16
From the Asbestos Trust Fund (IC 13-17-6-3)
17
7,829
18
From the Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
19
9,907
20
From the Underground Petroleum Storage Tank Excess Liability Trust Fund (IC 13-23-7-1)
21
337,980
22
Augmentation allowed from the Waste Tire Management Fund, Title V Operating
23
Permit Program Trust Fund, Environmental Management Permit Operation Fund,
24
Environmental Management Special Fund, Hazardous Substances Response Trust
25
Fund, Asbestos Trust Fund, Underground Petroleum Storage Tank Trust Fund,
26
and Underground Petroleum Storage Tank Excess Liability Trust Fund.
27
28
The amounts specified from the General Fund, Waste Tire Management Fund, Title V
29
Operating Permit Program Trust Fund, Environmental Management Permit Operation
30
Fund, Environmental Management Special Fund, Hazardous Substances Response Trust
31
Fund, Asbestos Trust Fund, Underground Petroleum Storage Tank Trust Fund, and
32
Underground Petroleum Storage Tank Excess Liability Trust Fund are for the
33
following purposes:
34
35
Personal Services
1,173,821
36
Other Operating Expense
115,618
37
38
ENFORCEMENT
39
From the General Fund
40
199,909
41
From the Waste Tire Management Fund (IC 13-20-13-8)
42
14,231
43
From the Title V Operating Permit Program Trust Fund (IC 13-17-8-1)
44
55,898
45
From the Environmental Management Special Fund (IC 13-14-12-1)
46
15,847
47
From the Hazardous Substances Response Trust Fund (IC 13-25-4-1)
48
51,200
49
From the Asbestos Trust Fund (IC 13-17-6-3)
1
2,016
2
From the Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
3
17,255
4
Augmentation allowed from the Waste Tire Management Fund, Title V Operating
5
Permit Program Trust Fund, Environmental Management Special Fund, Hazardous
6
Substances Response Trust Fund, Asbestos Trust Fund, and Underground Petroleum
7
Storage Tank Trust Fund.
8
9
The amounts specified from the General Fund, Waste Tire Management Fund, Title V
10
Operating Permit Program Trust Fund, Environmental Management Special Fund,
11
Hazardous Substances Response Trust Fund, Asbestos Trust Fund, and Underground
12
Petroleum Storage Tank Trust Fund are for the following purposes:
13
14
Personal Services
289,276
15
Other Operating Expense
67,080
16
17
INVESTIGATIONS
18
From the General Fund
19
173,097
20
From the State Solid Waste Management Fund (IC 13-20-22-2)
21
6,622
22
From the Indiana Recycling Promotion and Assistance Fund (IC 4-23-5.5-14)
23
5,725
24
From the Waste Tire Management Fund (IC 13-20-13-8)
25
15,565
26
From the Title V Operating Permit Program Trust Fund (IC 13-17-8-1)
27
57,883
28
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
29
83,397
30
From the Environmental Management Special Fund (IC 13-14-12-1)
31
10,405
32
From the Hazardous Substances Response Trust Fund (IC 13-25-4-1)
33
33,468
34
From the Asbestos Trust Fund (IC 13-17-6-3)
35
2,088
36
From the Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
37
11,753
38
Augmentation allowed from the State Solid Waste Management Fund, Indiana
39
Recycling Promotion and Assistance Fund, Waste Tire Management Fund, Title V
40
Operating Permit Program Trust Fund, Environmental Management Permit Operation
41
Fund, Environmental Management Special Fund, Hazardous Substances Response Trust
42
Fund, Asbestos Trust Fund, and Underground Petroleum Storage Tank Trust Fund.
43
44
The amounts specified from the General Fund, State Solid Waste Management Fund,
45
Indiana Recycling Promotion and Assistance Fund, Waste Tire Management Fund,
46
Title V Operating Permit Program Trust Fund, Environmental Management Permit
47
Operation Fund, Environmental Management Special Fund, Hazardous Substances
48
Response Trust Fund, Asbestos Trust Fund, and Underground Petroleum Storage Tank
49
Trust Fund are for the following purposes:
1
2
Personal Services
330,556
3
Other Operating Expense
69,447
4
5
MEDIA AND COMMUNICATIONS
6
From the General Fund
7
417,794
8
From the State Solid Waste Management Fund (IC 13-20-22-2)
9
8,437
10
From the Indiana Recycling Promotion and Assistance Fund (IC 4-23-5.5-14)
11
7,294
12
From the Waste Tire Management Fund (IC 13-20-13-8)
13
12,595
14
From the Title V Operating Permit Program Trust Fund (IC 13-17-8-1)
15
73,727
16
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
17
64,768
18
From the Environmental Management Special Fund (IC 13-14-12-1)
19
9,757
20
From the Hazardous Substances Response Trust Fund (IC 13-25-4-1)
21
20,693
22
From the Asbestos Trust Fund (IC 13-17-6-3)
23
2,657
24
From the Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
25
6,208
26
From the Underground Petroleum Storage Tank Excess Liability Trust Fund (IC 13-23-7-1)
27
211,660
28
Augmentation allowed from the State Solid Waste Management Fund, Indiana
29
Recycling Promotion and Assistance Fund, Waste Tire Management Fund, Title V
30
Operating Permit Program Trust Fund, Environmental Management Permit Operation
31
Fund, Environmental Management Special Fund, Hazardous Substances Response
32
Trust Fund, Asbestos Trust Fund, Underground Petroleum Storage Tank Trust
33
Fund, and Underground Petroleum Storage Tank Excess Liability Trust Fund.
34
35
The amounts specified from the General Fund, State Solid Waste Management Fund,
36
Indiana Recycling Promotion and Assistance Fund, Waste Tire Management Fund,
37
Title V Operating Permit Program Trust Fund, Environmental Management Permit
38
Operation Fund, Environmental Management Special Fund, Hazardous Substances
39
Response Trust Fund, Asbestos Trust Fund, Underground Petroleum Storage Tank
40
Trust Fund, and Underground Petroleum Storage Tank Excess Liability Trust Fund,
41
are for the following purposes:
42
43
Personal Services
780,640
44
Other Operating Expense
54,950
45
46
COMMUNITY RELATIONS
47
From the General Fund
48
480,081
49
From the State Solid Waste Management Fund (IC 13-20-22-2)
1
13,954
2
From the Indiana Recycling Promotion and Assistance Fund (IC 4-23-5.5-14)
3
12,061
4
From the Waste Tire Management Fund (IC 13-20-13-8)
5
20,830
6
From the Title V Operating Permit Program Trust Fund (IC 13-17-8-1)
7
121,916
8
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
9
107,104
10
From the Environmental Management Special Fund (IC 13-14-12-1)
11
16,124
12
From the Hazardous Substances Response Trust Fund (IC 13-25-4-1)
13
34,215
14
From the Asbestos Trust Fund (IC 13-17-6-3)
15
4,398
16
From the Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
17
10,260
18
From the Underground Petroleum Storage Tank Excess Liability Trust Fund (IC 13-23-7-1)
19
349,996
20
Augmentation allowed from the State Solid Waste Management Fund, Indiana
21
Recycling Promotion and Assistance Fund, Waste Tire Management Fund, Title V
22
Operating Permit Program Trust Fund, Environmental Management Permit Operation
23
Fund, Environmental Management Special Fund, Hazardous Substances Response
24
Trust Fund, Asbestos Trust Fund, Underground Petroleum Storage Tank Trust
25
Fund, and Underground Petroleum Storage Tank Excess Liability Trust Fund.
26
27
The amounts specified from the General Fund, State Solid Waste Management Fund,
28
Indiana Recycling Promotion and Assistance Fund, Waste Tire Management Fund,
29
Title V Operating Permit Program Trust Fund, Environmental Management Permit
30
Operation Fund, Environmental Management Special Fund, Hazardous Substances
31
Response Trust Fund, Asbestos Trust Fund, Underground Petroleum Storage Tank
32
Trust Fund, and Underground Petroleum Storage Tank Excess Liability Trust Fund
33
are for the following purposes:
34
35
Personal Services
1,080,148
36
Other Operating Expense
90,791
37
38
OHIO RIVER VALLEY WATER SANITATION COMMISSION
39
Environmental Management Special Fund (IC 13-14-12-1)
40
Total Operating Expense
270,242
41
Augmentation allowed.
42
OFFICE OF ENVIRONMENTAL RESPONSE
43
Personal Services
3,000,468
44
Other Operating Expense
319,013
45
POLLUTION PREVENTION AND TECHNICAL ASSISTANCE
46
Personal Services
1,456,036
47
Other Operating Expense
437,489
48
PCB INSPECTIONS
49
Environmental Management Permit Operation Fund (IC 13-15-11-1)
1
Total Operating Expense
30,562
2
Augmentation allowed.
3
U.S. GEOLOGICAL SURVEY CONTRACTS
4
Environmental Management Special Fund (IC 13-14-12-1)
5
Total Operating Expense
64,398
6
Augmentation allowed.
7
STATE SOLID WASTE GRANTS MANAGEMENT
8
State Solid Waste Management Fund (IC 13-20-22-2)
9
Personal Services
391,814
10
Other Operating Expense
337,443
11
Augmentation allowed.
12
RECYCLING OPERATING
13
Indiana Recycling Promotion and Assistance Fund (IC 4-23-5.5-14)
14
Personal Services
325,931
15
Other Operating Expense
312,525
16
Augmentation allowed.
17
RECYCLING PROMOTION AND ASSISTANCE PROGRAM
18
Indiana Recycling Promotion and Assistance Fund (IC 4-23-5.5-14)
19
Total Operating Expense
770,000
20
Augmentation allowed.
21
VOLUNTARY CLEAN-UP PROGRAM
22
Voluntary Remediation Fund (IC 13-25-5-21)
23
Personal Services
739,322
24
Other Operating Expense
179,935
25
Augmentation allowed.
26
TITLE V AIR PERMIT PROGRAM
27
Title V Operating Permit Program Trust Fund (IC 13-17-8-1)
28
Personal Services
12,041,882
29
Other Operating Expense
2,798,196
30
Augmentation allowed.
31
WATER MANAGEMENT PERMITTING
32
From the General Fund
33
1,923,612
34
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
35
4,867,843
36
Augmentation allowed from the Environmental Management Permit Operation Fund.
37
38
The amounts specified from the General Fund and the Environmental Management Permit
39
Operation Fund are for the following purposes:
40
41
Personal Services
6,136,065
42
Other Operating Expense
655,390
43
44
SOLID WASTE MANAGEMENT PERMITTING
45
From the General Fund
46
2,221,388
47
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
48
3,409,461
49
Augmentation allowed from the Environmental Management Permit Operation Fund.
1
2
The amounts specified from the General Fund and the Environmental Management Permit
3
Operation Fund are for the following purposes:
4
5
Personal Services
5,310,601
6
Other Operating Expense
320,248
7
8
CFO/CAFO INSPECTIONS
9
Total Operating Expense
450,000
10
11
HAZARDOUS WASTE MANAGEMENT PERMITTING
12
From the General Fund
13
2,319,283
14
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
15
2,762,897
16
Augmentation allowed from the Environmental Management Permit Operation Fund.
17
18
The amounts specified from the General Fund and the Environmental Management Permit
19
Operation Fund are for the following purposes:
20
21
Personal Services
4,156,730
22
Other Operating Expense
925,450
23
24
SAFE DRINKING WATER PROGRAM
25
From the General Fund
26
371,290
27
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
28
2,421,272
29
Augmentation allowed from the Environmental Management Permit Operation Fund.
30
31
The amounts specified from the General Fund and the Environmental Management Permit
32
Operation Fund are for the following purposes:
33
34
Personal Services
2,301,996
35
Other Operating Expense
490,566
36
37
CLEAN VESSEL PUMPOUT
38
Environmental Management Special Fund (IC 13-14-12-1)
39
Total Operating Expense
77,588
40
Augmentation allowed.
41
GROUNDWATER PROGRAM
42
Environmental Management Special Fund (IC 13-14-12-1)
43
Total Operating Expense
122,150
44
Augmentation allowed.
45
UNDERGROUND STORAGE TANK PROGRAM
46
Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
47
Total Operating Expense
656,973
48
Augmentation allowed.
49
Underground Petroleum Storage Tank Excess Liability Trust Fund (IC 13-23-7-1)
1
Total Operating Expense
282,669
2
Augmentation allowed.
3
AIR MANAGEMENT OPERATING
4
From the General Fund
5
620,477
6
From the Environmental Management Special Fund (IC 13-14-12-1)
7
248,424
8
Augmentation allowed from the Environmental Management Special Fund.
9
10
The amounts specified from the General Fund and the Environmental Management Special
11
Fund are for the following purposes:
12
13
Personal Services
518,018
14
Other Operating Expense
350,883
15
16
WATER MANAGEMENT NONPERMITTING
17
Personal Services
3,291,009
18
Other Operating Expense
719,538
19
GREAT LAKES INITIATIVE
20
Environmental Management Special Fund (IC 13-14-12-1)
21
Total Operating Expense
57,207
22
Augmentation allowed.
23
OUTREACH OPERATOR TRAINING
24
General Fund
25
Total Operating Expense
2,963
26
Environmental Management Special Fund (IC 13-14-12-1)
27
Total Operating Expense
5,924
28
Augmentation allowed.
29
LEAKING UNDERGROUND STORAGE TANKS
30
Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
31
Personal Services
161,311
32
Other Operating Expense
31,718
33
Augmentation allowed.
34
CORE SUPERFUND
35
Hazardous Substances Response Trust Fund (IC 13-25-4-1)
36
Total Operating Expense
12,967
37
Augmentation allowed.
38
AUTO EMISSIONS TESTING PROGRAM
39
Personal Services
86,983
40
Other Operating Expense
5,672,829
41
42
The above appropriations for auto emissions testing are the maximum amounts available
43
for this purpose. If it becomes necessary to conduct additional tests in other locations, the
44
above appropriations shall be prorated among all locations.
45
46
HAZARDOUS WASTE SITE - STATE CLEAN-UP
47
Hazardous Substances Response Trust Fund (IC 13-25-4-1)
48
Personal Services
1,425,495
49
Other Operating Expense
515,152
1
Augmentation allowed.
2
HAZARDOUS WASTE SITES - NATURAL RESOURCE DAMAGES
3
Hazardous Substances Response Trust Fund (IC 13-25-4-1)
4
Personal Services
141,408
5
Other Operating Expense
289,544
6
Augmentation allowed.
7
SUPERFUND MATCH
8
Hazardous Substances Response Trust Fund (IC 13-25-4-1)
9
Total Operating Expense
511,675
10
Augmentation allowed.
11
HOUSEHOLD HAZARDOUS WASTE
12
Hazardous Substances Response Trust Fund (IC 13-25-4-1)
13
Other Operating Expense
278,293
14
Augmentation allowed.
15
ASBESTOS TRUST - OPERATING
16
Asbestos Trust Fund (IC 13-17-6-3)
17
Personal Services
415,391
18
Other Operating Expense
132,292
19
Augmentation allowed.
20
UNDERGROUND PETROLEUM STORAGE TANK - OPERATING
21
Underground Petroleum Storage Tank Excess Liability Trust Fund (IC 13-23-7-1)
22
Personal Services
874,215
23
Other Operating Expense
42,446,857
24
Augmentation allowed.
25
WASTE TIRE MANAGEMENT
26
Waste Tire Management Fund (IC 13-20-13-8)
27
Total Operating Expense
563,887
28
Augmentation allowed.
29
WASTE TIRE RE-USE
30
Waste Tire Management Fund (IC 13-20-13-8)
31
Total Operating Expense
907,796
32
Augmentation allowed.
33
VOLUNTARY COMPLIANCE
34
Environmental Management Special Fund (IC 13-14-12-1)
35
Personal Services
293,070
36
Other Operating Expense
170,394
37
Augmentation allowed.
38
ENVIRONMENTAL MANAGEMENT SPECIAL FUND - OPERATING
39
Environmental Management Special Fund (IC 13-14-12-1)
40
Total Operating Expense
961,315
41
Augmentation allowed.
42
SMALL TOWN COMPLIANCE
43
Environmental Management Special Fund (IC 13-14-12-1)
44
Total Operating Expense
58,200
45
Augmentation allowed.
46
WETLANDS PROTECTION
47
Environmental Management Special Fund (IC 13-14-12-1)
48
Total Operating Expense
22,148
49
Augmentation allowed.
1
PETROLEUM TRUST - OPERATING
2
Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
3
Personal Services
121,790
4
Other Operating Expense
350,689
5
Augmentation allowed.
6
7
Notwithstanding any other law, with the approval of the governor and the budget agency,
8
the above appropriations for hazardous waste management permitting, wetlands
9
protection, groundwater program, underground storage tank program, air management
10
operating, asbestos trust operating, water management nonpermitting, safe drinking water
11
program, and any other appropriation eligible to be included in a performance
12
partnership grant may be used to fund activities incorporated into a performance
13
partnership grant between the United States Environmental Protection Agency and the
14
department of environmental management.
15
16
FOR THE OFFICE OF ENVIRONMENTAL ADJUDICATION
17
Personal Services
308,690
18
Other Operating Expense
59,560
19
20
SECTION 6. [EFFECTIVE JULY 1, 2009]
21
22
ECONOMIC DEVELOPMENT
23
24
A. AGRICULTURE
25
26
FOR THE DEPARTMENT OF AGRICULTURE
27
Personal Services
1,930,284
28
Other Operating Expense
456,387
29
CLEAN WATER INDIANA
30
Build Indiana Fund (IC 4-30-17)
31
Total Operating Expense
500,000
32
Cigarette Tax Fund (IC 6-7-1-29.1)
33
Total Operating Expense
3,666,425
34
Augmentation allowed.
35
SOIL CONSERVATION DIVISION
36
Cigarette Tax Fund (IC 6-7-1-29.1)
37
Total Operating Expense
1,862,216
38
Augmentation allowed.
39
GRAIN BUYERS AND WAREHOUSE LICENSING
40
Grain Buyers and Warehouse Licensing Agency License Fee Fund (IC 26-3-7-6.3)
41
Total Operating Expense
165,050
42
Augmentation allowed.
43
44
B. COMMERCE
45
46
FOR THE LIEUTENANT GOVERNOR
47
RURAL ECONOMIC DEVELOPMENT FUND
48
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
49
Total Operating Expense
1,747,688
1
OFFICE OF TOURISM
2
Total Operating Expense
2,406,684
3
STATE ENERGY PROGRAM
4
Total Operating Expense
237,963
5
FOOD ASSISTANCE PROGRAM
6
Total Operating Expense
131,261
7
8
FOR THE INDIANA ECONOMIC DEVELOPMENT CORPORATION
9
ADMINISTRATIVE AND FINANCIAL SERVICES
10
General Fund
11
Total Operating Expense
6,423,392
12
Training 2000 Fund (IC 5-28-7-5)
13
Total Operating Expense
185,630
14
Industrial Development Grant Fund (IC 5-28-25-4)
15
Total Operating Expense
52,139
16
INTERNATIONAL TRADE
17
Total Operating Expense
1,297,049
18
ENTERPRISE ZONE PROGRAM
19
Enterprise Zone Fund (IC 5-28-15-6)
20
Total Operating Expense
215,536
21
Augmentation allowed.
22
LOCAL ECONOMIC DEVELOPMENT ORGANIZATION/
23
REGIONAL ECONOMIC DEVELOPMENT ORGANIZATION
24
(LEDO/REDO) MATCHING GRANT PROGRAM
25
Total Operating Expense
856,995
26
TRAINING 2000
27
General Fund
28
Total Operating Expense
9,700,830
29
Training 2000 Fund (IC 5-28-7-5)
30
Total Operating Expense
1,929,103
31
Augmentation allowed.
32
BUSINESS PROMOTION PROGRAM
33
Total Operating Expense
1,024,563
34
TRADE PROMOTION PROGRAM
35
Total Operating Expense
167,791
36
BUSINESS DEVELOPMENT LOAN PROGRAM
37
Total Operating Expense
838,953
38
AG LOAN AND RURAL DEVELOP GUARANTEE FUND
39
Economic Development Fund (IC 5-28-8-5)
40
Total Operating Expense
200,000
41
Augmentation allowed.
42
ECONOMIC DEVELOPMENT GRANT AND LOAN PROGRAM
43
General Fund
44
Total Operating Expense
503,372
45
Economic Development Fund (IC 5-28-8-5)
46
Total Operating Expense
224,128
47
Augmentation allowed.
48
INDUSTRIAL DEVELOPMENT GRANT PROGRAM
49
General Fund
1
Total Operating Expense
3,250,000
2
Industrial Development Grant Fund (IC 5-28-25-4)
3
Total Operating Expense
2,250,000
4
Augmentation allowed.
5
TECHNOLOGY DEVELOPMENT GRANT PROGRAM
6
Total Operating Expense
1,894,410
7
8
FOR THE STATE BUDGET AGENCY
9
MIDWEST INSTITUTE FOR NANOELECTRONICS DISCOVERY (MIND)
10
ARRA State Fiscal Stabilization Fund (Section 14002(b))
11
Total Operating Expense
10,000,000
12
13
FOR THE SHORELINE DEVELOPMENT COMMISSION (IC 36-7-13.5)
14
Total Operating Expense
1,000,000
15
16
Release of funds must be approved by the budget agency after budget committee review
17
before money may be allotted from the above appropriation to the Shoreline Development
18
Commission.
19
20
FOR THE INDIANA FINANCE AUTHORITY (IFA)
21
ENVIRONMENTAL REMEDIATION REVOLVING LOAN PROGRAM
22
Total Operating Expense
1,048,691
23
24
FOR THE HOUSING AND COMMUNITY DEVELOPMENT AUTHORITY
25
INDIANA INDIVIDUAL DEVELOPMENT ACCOUNTS
26
Total Operating Expense
1,600,000
27
28
Notwithstanding IC 4-13-2-19 and any other law, the above appropriation for individual
29
development accounts does not revert to the general fund or another fund at the close
30
of a state fiscal year but remains available in subsequent state fiscal years for
31
the funding of the purposes of the appropriation.
32
33
The housing and community development authority shall collect and report to the family
34
and social services administration (FSSA) all data required for FSSA to meet the
35
data collection and reporting requirements in 45 CFR Part 265.
36
37
Family and social services administration, division of family resources shall apply
38
all qualifying expenditures for individual development accounts deposits toward Indiana's
39
maintenance of effort under the federal Temporary Assistance to Needy Families
40
(TANF) program (45 CFR 260 et seq.).
41
42
MORTGAGE FORECLOSURE COUNSELING
43
Home Ownership Education Fund (IC 5-20-1-27)
44
Total Operating Expense
400,000
45
Augmentation Allowed.
46
47
C. EMPLOYMENT SERVICES
48
49
FOR THE DEPARTMENT OF WORKFORCE DEVELOPMENT
1
ADMINISTRATION
2
Total Operating Expense
855,000
3
WOMEN'S COMMISSION
4
Personal Services
106,824
5
Other Operating Expense
12,175
6
NATIVE AMERICAN INDIAN AFFAIRS COMMISSION
7
Total Operating Expense
90,211
8
9
The department of education shall encourage school corporations to present materials
10
concerning the culture, heritage, and history of Native Americans in Indiana to students
11
in kindergarten through grade 5 each year during the month of November. The department
12
of education shall cooperate with nonprofit organizations in developing and distributing
13
appropriate student materials and teaching guides for the curriculum. The department
14
of education shall encourage school corporations to present materials concerning
15
Native American games and activities to students in kindergarten through grade 5 each
16
year during the month of November. The department of education shall cooperate with
17
nonprofit organizations in developing and distributing appropriate student materials
18
and teaching guides for the information presented. At least fifty-six thousand dollars
19
($56,000) of the above appropriation for the Native American Indian affairs commission
20
for the state fiscal year ending June 30, 2010, shall be used by the department of
21
education for the purposes of these projects.
22
23
COMMISSION ON HISPANIC/LATINO AFFAIRS
24
Total Operating Expense
124,235
25
26
The above appropriations are in addition to any funding for the commission derived
27
from funds appropriated to the department of workforce development.
28
29
D. OTHER ECONOMIC DEVELOPMENT
30
31
FOR THE INDIANA STATE FAIR BOARD
32
STATE FAIR
33
Total Operating Expense
2,119,124
34
35
SECTION 7. [EFFECTIVE JULY 1, 2009]
36
37
TRANSPORTATION
38
39
FOR THE DEPARTMENT OF TRANSPORTATION
40
41
For the conduct and operation of the department of transportation, the following
42
sums are appropriated for the periods designated, from federal funds, the state general
43
fund, the public mass transportation fund, the industrial rail service fund, the
44
state highway fund, the motor vehicle highway account, the distressed road fund,
45
the state highway road construction and improvement fund, the motor carrier regulation
46
fund, and the crossroads 2000 fund.
47
48
INTERMODAL GRANT PROGRAM
49
Public Mass Transportation Fund (IC 8-23-3-8)
1
Total Operating Expense
50,000
2
Augmentation allowed.
3
RAILROAD GRADE CROSSING IMPROVEMENT
4
Motor Vehicle Highway Account (IC 8-14-1)
5
Total Operating Expense
500,000
6
HIGH SPEED RAIL
7
Industrial Rail Service Fund (IC 8-3-1.7-2)
8
Matching Funds
20,000
9
Augmentation allowed.
10
PUBLIC MASS TRANSPORTATION
11
Public Mass Transportation Fund (IC 8-23-3-8)
12
Total Operating Expense
43,740,000
13
Augmentation allowed.
14
15
Any unencumbered amount remaining from this appropriation at the end of a state fiscal
16
year remains available in subsequent state fiscal years for the purposes for which
17
it is appropriated.
18
19
The appropriations are to be used solely for the promotion and development of public
20
transportation. The department of transportation shall allocate funds based on a
21
formula approved by the commissioner of the department of transportation.
22
23
The department of transportation may distribute public mass transportation funds
24
to an eligible grantee that provides public transportation in Indiana.
25
26
The state funds can be used to match federal funds available under the Federal Transit
27
Act (49 U.S.C. 1601, et seq.) or local funds from a requesting grantee.
28
29
Before funds may be disbursed to a grantee, the grantee must submit its request for
30
financial assistance to the department of transportation for approval. Allocations
31
must be approved by the governor and the budget agency after review by the budget
32
committee and shall be made on a reimbursement basis. Only applications for capital
33
and operating assistance may be approved. Only those grantees that have met the reporting
34
requirements under IC 8-23-3 are eligible for assistance under this appropriation.
35
36
HIGHWAY OPERATING
37
State Highway Fund (IC 8-23-9-54)
38
Personal Services
256,703,031
39
Other Operating Expense
63,309,536
40
41
HIGHWAY VEHICLE AND ROAD MAINTENANCE EQUIPMENT
42
State Highway Fund (IC 8-23-9-54)
43
Other Operating Expense
8,800,000
44
45
The above appropriations for highway operating and highway vehicle and road maintenance
46
equipment may be used for personal services, equipment, and other operating expense,
47
including the cost of transportation for the governor.
48
49
HIGHWAY MAINTENANCE WORK PROGRAM
1
State Highway Fund (IC 8-23-9-54)
2
Other Operating Expense
63,000,000
3
4
The above appropriation for the highway maintenance work program may be used for:
5
(1) materials for patching roadways and shoulders;
6
(2) repairing and painting bridges;
7
(3) installing signs and signals and painting roadways for traffic control;
8
(4) mowing, herbicide application, and brush control;
9
(5) drainage control;
10
(6) maintenance of rest areas, public roads on properties of the department of natural
11
resources, and driveways on the premises of all state facilities;
12
(7) materials for snow and ice removal;
13
(8) utility costs for roadway lighting; and
14
(9) other special maintenance and support activities consistent with the highway
15
maintenance work program.
16
17
HIGHWAY CAPITAL IMPROVEMENTS
18
State Highway Fund (IC 8-23-9-54)
19
Right-of-Way Expense
38,250,000
20
Formal Contracts Expense
47,181,225
21
Consulting Services Expense
18,600,000
22
Institutional Road Construction
5,000,000
23
24
The above appropriations for the capital improvements program may be used for:
25
(1) bridge rehabilitation and replacement;
26
(2) road construction, reconstruction, or replacement;
27
(3) construction, reconstruction, or replacement of travel lanes, intersections,
28
grade separations, rest parks, and weigh stations;
29
(4) relocation and modernization of existing roads;
30
(5) resurfacing;
31
(6) erosion and slide control;
32
(7) construction and improvement of railroad grade crossings, including the use of
33
the appropriations to match federal funds for projects;
34
(8) small structure replacements;
35
(9) safety and spot improvements; and
36
(10) right-of-way, relocation, and engineering and consulting expenses associated
37
with any of the above types of projects.
38
39
The appropriations for highway operating, highway vehicle and road maintenance
40
equipment, highway buildings and grounds, the highway planning and research program,
41
the highway maintenance work program, and highway capital improvements are appropriated
42
from estimated revenues, which include the following:
43
(1) Funds distributed to the state highway fund from the motor vehicle highway account
44
under IC 8-14-1-3(4).
45
(2) Funds distributed to the state highway fund from the highway, road and street
46
fund under IC 8-14-2-3.
47
(3) All fees and miscellaneous revenues deposited in or accruing to the state highway
48
fund under IC 8-23-9-54.
49
(4) Any unencumbered funds carried forward in the state highway fund from any previous
1
fiscal year.
2
(5) All other funds appropriated or made available to the department of transportation
3
by the general assembly.
4
5
If funds from sources set out above for the department of transportation exceed appropriations
6
from those sources to the department, the excess amount is hereby appropriated to
7
be used for formal contracts with approval of the governor and the budget agency.
8
9
If there is a change in a statute reducing or increasing revenue for department use,
10
the budget agency shall notify the auditor of state to adjust the above appropriations
11
to reflect the estimated increase or decrease. Upon the request of the department,
12
the budget agency, with the approval of the governor, may allot any increase in appropriations
13
to the department for formal contracts.
14
15
If the department of transportation finds that an emergency exists or that an appropriation
16
will be insufficient to cover expenses incurred in the normal operation of the department,
17
the budget agency may, upon request of the department, and with the approval of the
18
governor, transfer funds from revenue sources set out above from one (1) appropriation
19
to the deficient appropriation. No appropriation from the state highway fund may
20
be used to fund any toll road or toll bridge project except as specifically provided
21
for under IC 8-15-2-20.
22
23
HIGHWAY PLANNING AND RESEARCH PROGRAM
24
State Highway Fund (IC 8-23-9-54)
25
Total Operating Expense
2,500,000
26
27
STATE HIGHWAY ROAD CONSTRUCTION AND IMPROVEMENT PROGRAM
28
State Highway Road Construction Improvement Fund (IC 8-14-10-5)
29
Lease Rental Payments Expense
61,524,711
30
Augmentation allowed.
31
32
The above appropriation for the state highway road construction and improvement
33
program is appropriated from the state highway road construction and improvement
34
fund provided in IC 8-14-10-5 and may include any unencumbered funds carried forward
35
from any previous fiscal year. The funds shall be first used for payment of rentals
36
and leases relating to projects under IC 8-14.5. If any funds remain, the funds may
37
be used for the following purposes.
38
(1) road and bridge construction, reconstruction, or replacement;
39
(2) construction, reconstruction, or replacement of travel lanes, intersections,
40
and grade separations;
41
(3) relocation and modernization of existing roads; and
42
(4) right-of-way, relocation, and engineering and consulting expenses associated
43
with any of the above types of projects.
44
45
CROSSROADS 2000 PROGRAM
46
Crossroads 2000 Fund (IC 8-14-10-9)
47
Lease Rental Payment Expense
46,142,787
48
Augmentation allowed.
49
1
The above appropriation for the crossroads 2000 program is appropriated from the
2
crossroads 2000 fund provided in IC 8-14-10-9 and may include any unencumbered funds
3
carried forward from any previous fiscal year. The funds shall be first used for
4
payment of rentals and leases relating to projects under IC 8-14-10-9. If any funds
5
remain, the funds may be used for the following purposes:
6
(1) road and bridge construction, reconstruction, or replacement;
7
(2) construction, reconstruction, or replacement of travel lanes, intersections, and
8
grade separations;
9
(3) relocation and modernization of existing roads; and
10
(4) right-of-way, relocation, and engineering and consulting expenses associated
11
with any of the above types of projects.
12
13
MAJOR MOVES CONSTRUCTION PROGRAM
14
Major Moves Construction Fund (IC 8-14-14-5)
15
Formal Contracts Expense
545,000,000
16
17
FEDERAL APPORTIONMENT
18
Right-of-Way Expense
174,250,000
19
Formal Contracts Expense
426,642,292
20
Consulting Engineers Expense
84,500,000
21
Highway Planning and Research
12,807,708
22
Local Government Revolving Acct.
266,000,000
23
24
The department may establish an account to be known as the "local government revolving
25
account". The account is to be used to administer the federal-local highway construction
26
program. All contracts issued and all funds received for federal-local projects under
27
this program shall be entered into this account.
28
29
If the federal apportionments for the fiscal years covered by this act exceed the
30
above estimated appropriations for the department or for local governments, the excess
31
federal apportionment is hereby appropriated for use by the department with the approval
32
of the governor and the budget agency.
33
34
The department shall bill, in a timely manner, the federal government for all department
35
payments that are eligible for total or partial reimbursement.
36
37
The department may let contracts and enter into agreements for construction and preliminary
38
engineering during state fiscal year 2009-2010 that obligate not more than one-third
39
(1/3) of the amount of state funds estimated by the department to be available for
40
appropriation in the following year for formal contracts and consulting engineers
41
for the capital improvements program.
42
43
Under IC 8-23-5-7(a), the department, with the approval of the governor, may construct
44
and maintain roadside parks and highways where highways will connect any state highway
45
now existing, or hereafter constructed, with any state park, state forest preserve,
46
state game preserve, or the grounds of any state institution. There is appropriated
47
to the department of transportation an amount sufficient to carry out the provisions
48
of this paragraph. Under IC 8-23-5-7(d), such appropriations shall be made from
49
the motor vehicle highway account before distribution to local units of government.
1
2
LOCAL TECHNICAL ASSISTANCE AND RESEARCH
3
4
Under IC 8-14-1-3(6), there is appropriated to the department of transportation an
5
amount sufficient for:
6
(1) the program of technical assistance under IC 8-23-2-5(6); and
7
(2) the research and highway extension program conducted for local government under
8
IC 8-17-7-4.
9
10
The department shall develop an annual program of work for research and extension
11
in cooperation with those units being served, listing the types of research and educational
12
programs to be undertaken. The commissioner of the department of transportation may
13
make a grant under this appropriation to the institution or agency selected to conduct
14
the annual work program. Under IC 8-14-1-3(6), appropriations for the program of
15
technical assistance and for the program of research and extension shall be taken
16
from the local share of the motor vehicle highway account.
17
18
Under IC 8-14-1-3(7) there is hereby appropriated such sums as are necessary to maintain
19
a sufficient working balance in accounts established to match federal and local money
20
for highway projects. These funds are appropriated from the following sources in
21
the proportion specified:
22
(1) one-half (1/2) from the forty-seven percent (47%) set aside of the motor vehicle
23
highway account under IC 8-14-1-3(7); and
24
(2) for counties and for those cities and towns with a population greater than five
25
thousand (5,000), one-half (1/2) from the distressed road fund under IC 8-14-8-2.
26
27
SECTION 8. [EFFECTIVE JULY 1, 2009]
28
29
FAMILY AND SOCIAL SERVICES, HEALTH, AND VETERANS' AFFAIRS
30
31
A. FAMILY AND SOCIAL SERVICES
32
33
FOR THE STATE BUDGET AGENCY
34
35
INDIANA PRESCRIPTION DRUG PROGRAM
36
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
37
Total Operating Expense
1,117,830
38
39
FOR THE FAMILY AND SOCIAL SERVICES ADMINISTRATION
40
CHILDREN'S HEALTH INSURANCE PROGRAM
41
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
42
Total Operating Expense
34,918,921
43
44
FAMILY AND SOCIAL SERVICES ADMINISTRATION
45
Total Operating Expense
19,764,734
46
OFFICE OF MEDICAID POLICY AND PLANNING - ADMINISTRATION
47
Total Operating Expense
6,061,868
48
MEDICAID ADMINISTRATION
49
Total Operating Expense
36,427,564
1
MEDICAID - CURRENT OBLIGATIONS
2
General Fund
3
Total Operating Expense
1,116,000,000
4
5
The foregoing appropriations for Medicaid current obligations and for Medicaid administration
6
are for the purpose of enabling the office of Medicaid policy and planning to carry
7
out all services as provided in IC 12-8-6. In addition to the above appropriations,
8
all money received from the federal government and paid into the state treasury as
9
a grant or allowance is appropriated and shall be expended by the office of Medicaid
10
policy and planning for the respective purposes for which the money was allocated
11
and paid to the state. Subject to the provisions of P.L.46-1995, if the sums herein
12
appropriated for Medicaid current obligations and for Medicaid administration are
13
insufficient to enable the office of Medicaid policy and planning to meet its obligations,
14
then there is appropriated from the general fund such further sums as may be
15
necessary for that purpose, subject to the approval of the governor and the budget
16
agency.
17
18
However, the above appropriation for Medicaid-Current Obligations is reduced to the
19
extent that the state's share of expenditures for Medicaid current obligations from
20
the general fund has been reduced in the current state fiscal year as a result of
21
any increase in the federal medical assistance percentage that occurs after December
22
31, 2008. The office of Medicaid policy and planning established by IC 12-8-6-1 shall
23
determine on a monthly basis the amount by which the state and local share of expenditures
24
for Medicaid current obligations has been reduced in the immediately preceding month
25
and cumulatively in the current state fiscal year as a result of any increase in
26
the federal medical assistance percentage that occurs after December 31, 2008. The
27
office of Medicaid policy and planning shall report the amount of reduced expenditures
28
to the general assembly in an electronic format under IC 5-14-6 and the budget agency
29
not later than thirty (30) days after the close of the immediately following month.
30
The office of Medicaid policy and planning may revise any reported reduction to
31
reflect the best information available to the office. The office of Medicaid policy
32
and planning shall report the revised amount in the next scheduled report after the
33
revision is made. A final report concerning the total reduction in state expenditures
34
must be filed with the general assembly in an electronic format under IC 5-14-6
35
and the budget agency before August 1, 2010. The budget agency shall, on a monthly
36
basis, transfer the amount of the reduction in state expenditures, as determined
37
by the office of Medicaid policy and planning, from the general fund to the Medicaid
38
contingency and reserve account established under IC 4-12-1-15.5.
39
40
After June 30, 2009, the reimbursement rate for Medicaid providers may not be less
41
than the reimbursement rate in effect on January 1, 2009. In the case of the payment
42
of health facility Medicaid providers, Medicaid reimbursement may not be less than
43
a reimbursement rate based on the case mix reimbursement policies in effect on January
44
1, 2009. The Indiana Family and Social Services Administration, Office of Medicaid
45
Policy and Planning may not implement a five percent (5%) reduction or a reduction
46
at any other percentage of the type described in the document entitled "Notice of
47
Changes in Methods and Standards for Medicaid Payment for Institutional Providers"
48
as published in the Indiana Register (Document Identification Number
49
20081224-IR-405080943NRA).
1
2
INDIANA CHECK-UP PLAN (EXCLUDING IMMUNIZATION)
3
Indiana Check-Up Plan Trust Fund (IC 12-15-44.2-17)
4
Total Operating Expense
137,466,043
5
HOSPITAL CARE FOR THE INDIGENT FUND
6
Total Operating Expense
63,000,000
7
MEDICAID DISABILITY ELIGIBILITY EXAMS
8
Total Operating Expense
937,000
9
MEDICAL ASSISTANCE TO WARDS (MAW)
10
Total Operating Expense
13,100,000
11
MARION COUNTY HEALTH AND HOSPITAL CORPORATION
12
Total Operating Expense
40,000,000
13
MENTAL HEALTH ADMINISTRATION
14
Other Operating Expense
4,059,047
15
16
Two hundred seventy-five thousand dollars ($275,000) of the above appropriation for
17
the state fiscal year beginning July 1, 2009, and ending June 30, 2010, shall be
18
distributed in the state fiscal year to neighborhood based community service programs.
19
20
CHILD PSYCHIATRIC SERVICES FUND
21
Total Operating Expense
20,423,760
22
SERIOUSLY EMOTIONALLY DISTURBED
23
Total Operating Expense
15,975,408
24
SERIOUSLY MENTALLY ILL
25
General Fund
26
Total Operating Expense
91,046,702
27
Mental Health Centers Fund (IC 6-7-1-32.1)
28
Total Operating Expense
4,311,650
29
Augmentation allowed.
30
COMMUNITY MENTAL HEALTH CENTERS
31
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
32
Total Operating Expense
7,000,000
33
34
The above appropriation from the Tobacco Master Settlement Agreement Fund is in addition
35
to other funds. The above appropriations for comprehensive community mental health
36
services include the intragovernmental transfers necessary to provide the nonfederal
37
share of reimbursement under the Medicaid rehabilitation option.
38
39
The comprehensive community mental health centers shall submit their proposed annual
40
budgets (including income and operating statements) to the budget agency on or before
41
August 1 of each year. All federal funds shall be applied in augmentation of the
42
foregoing funds rather than in place of any part of the funds. The office of the
43
secretary, with the approval of the budget agency, shall determine an equitable allocation
44
of the appropriation among the mental health centers.
45
46
GAMBLERS' ASSISTANCE
47
Gamblers' Assistance Fund (IC 4-33-12-6)
48
Total Operating Expense
4,490,809
49
MVOV CONFERENCE
1
Gamblers' Assistance Fund (IC 4-33-12-6)
2
Total Operating Expense
199,763
3
SUBSTANCE ABUSE TREATMENT
4
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
5
Total Operating Expense
4,855,820
6
7
The above appropriation for total operating expense for Substance Abuse Treatment
8
includes an amount of $12,500 for the employment of a drug and alcohol abuse counselor
9
for the Jefferson County Transitional Services, Inc. The amount provided for these
10
purposes may not be used for any other purpose.
11
12
QUALITY ASSURANCE/RESEARCH
13
Total Operating Expense
812,860
14
PREVENTION
15
Gamblers' Assistance Fund (IC 4-33-12-6)
16
Total Operating Expense
2,858,528
17
Augmentation allowed.
18
METHADONE DIVERSION CONTROL AND OVERSIGHT (MDCO) PROGRAM
19
MDCO Fund (IC 12-23-18)
20
Total Operating Expense
243,486
21
Augmentation allowed.
22
DMHA YOUTH TOBACCO REDUCTION SUPPORT PROGRAM
23
DMHA Youth Tobacco Reduction Support Program (IC 4-33-12-6)
24
Total Operating Expense
250,000
25
Augmentation allowed.
26
EVANSVILLE PSYCHIATRIC CHILDREN'S CENTER
27
Personal Services
496,318
28
Other Operating Expense
123,252
29
EVANSVILLE STATE HOSPITAL
30
From the General Fund
31
20,276,654
32
From the Mental Health Fund (IC 12-24-14-4)
33
677,943
34
Augmentation allowed.
35
36
The amounts specified from the general fund and the mental health fund are for the
37
following purposes:
38
39
Personal Services
15,636,749
40
Other Operating Expense
5,317,848
41
42
LARUE CARTER MEMORIAL HOSPITAL
43
From the General Fund
44
22,483,147
45
From the Mental Health Fund (IC 12-24-14-4)
46
476,465
47
Augmentation allowed.
48
49
The amounts specified from the general fund and the mental health fund are for the
1
following purposes:
2
3
Personal Services
16,020,593
4
Other Operating Expense
6,939,019
5
6
LOGANSPORT STATE HOSPITAL
7
From the General Fund
8
40,772,672
9
From the Mental Health Fund (IC 12-24-14-4)
10
1,378,232
11
Augmentation allowed.
12
13
The amounts specified from the general fund and the mental health fund are for the
14
following purposes:
15
16
Personal Services
32,407,597
17
Other Operating Expense
9,743,307
18
19
MADISON STATE HOSPITAL
20
From the General Fund
21
16,403,876
22
From the Mental Health Fund (IC 12-24-14-4)
23
666,308
24
Augmentation allowed.
25
26
The amounts specified from the general fund and the mental health fund are for the
27
following purposes:
28
29
Personal Services
13,135,516
30
Other Operating Expense
3,934,668
31
32
RICHMOND STATE HOSPITAL
33
From the General Fund
34
37,112,498
35
From the Mental Health Fund (IC 12-24-14-4)
36
650,335
37
Augmentation allowed.
38
39
The amounts specified from the general fund and the mental health fund are for the
40
following purposes:
41
42
Personal Services
29,512,684
43
Other Operating Expense
8,250,149
44
45
PATIENT PAYROLL
46
Total Operating Expense
285,785
47
48
The federal share of revenue accruing to the state mental health institutions under
49
IC 12-15, based on the applicable Federal Medical Assistance Percentage (FMAP),
1
shall be deposited in the mental health fund established by IC 12-24-14-1, and the
2
remainder shall be deposited in the general fund.
3
4
In addition to the above appropriations, each institution may qualify for an additional
5
appropriation, or allotment, subject to approval of the governor and the budget agency,
6
from the mental health fund of up to twenty percent (20%), but not to exceed $50,000
7
in a fiscal year, of the amount by which actual net collections exceed an amount
8
specified in writing by the division of mental health and addiction before July 1,
9
2009.
10
11
DIVISION OF FAMILY RESOURCES ADMINISTRATION
12
Personal Services
6,061,903
13
Other Operating Expense
1,963,063
14
COMMISSION ON THE SOCIAL STATUS OF BLACK MALES
15
Total Operating Expense
173,179
16
CHILD CARE LICENSING FUND
17
Division of Family Resources Child Care Fund (IC 12-17.2-2-3)
18
Total Operating Expense
100,000
19
Augmentation allowed.
20
ELECTRONIC BENEFIT TRANSFER PROGRAM
21
Total Operating Expense
2,529,915
22
23
The foregoing appropriations for the division of family resources Title IV-D of
24
the federal Social Security Act are made under, and not in addition to, IC 31-25-4-28.
25
26
STATE WELFARE - COUNTY ADMINISTRATION
27
Total Operating Expense
56,464,688
28
INDIANA CLIENT ELIGIBILITY SYSTEM (ICES)
29
Total Operating Expense
7,402,387
30
IMPACT PROGRAM
31
Total Operating Expense
689,001
32
TEMPORARY ASSISTANCE TO NEEDY FAMILIES (TANF)
33
Total Operating Expense
31,776,757
34
IMPACT - TANF
35
Total Operating Expense
1,880,252
36
CHILD CARE & DEVELOPMENT FUND
37
Total Operating Expense
34,418,255
38
39
The foregoing appropriations for information systems/technology, education and training,
40
temporary assistance to needy families (TANF), and child care services are for the
41
purpose of enabling the division of family resources to carry out all services as
42
provided in IC 12-14. In addition to the above appropriations, all money received from the
43
federal government and paid into the state treasury as a grant or allowance is
44
appropriated and shall be expended by the division of family resources for the
45
respective purposes for which such money was allocated and paid to the state.
46
47
BURIAL EXPENSES
48
Total Operating Expense
1,607,219
49
DOMESTIC VIOLENCE PREVENTION AND TREATMENT
1
General Fund
2
Total Operating Expense
1,734,014
3
Domestic Violence Prevention and Treatment Fund (IC 12-18-4)
4
Total Operating Expense
1,115,590
5
Augmentation allowed.
6
SCHOOL AGE CHILD CARE PROJECT FUND
7
Total Operating Expense
955,780
8
9
DIVISION OF AGING ADMINISTRATION
10
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
11
Personal Services
594,659
12
Other Operating Expense
852,751
13
14
The above appropriations for the division of aging administration are for administrative
15
expenses. Any federal fund reimbursements received for such purposes are to be deposited
16
in the general fund.
17
18
ROOM AND BOARD ASSISTANCE (R-CAP)
19
Total Operating Expense
13,477,844
20
C.H.O.I.C.E. IN-HOME SERVICES
21
Total Operating Expense
48,765,643
22
23
The foregoing appropriations for C.H.O.I.C.E. In-Home Services include intragovernmental
24
transfers to provide the nonfederal share of the Medicaid aged and disabled waiver.
25
The intragovernmental transfers for use in the Medicaid aged and disabled waiver
26
may not exceed in the state fiscal year beginning July 1, 2009, and ending June
27
30, 2010, $12,900,000. After July 1, 2009, and before August 1, 2010, the office
28
of the secretary (as defined in IC 12-7-2-135) shall submit a report to the legislative
29
council in an electronic format under IC 5-14-6 and the governor in each July, October,
30
January, and April specifying the number of persons on the waiting list for C.H.O.I.C.E.
31
In-Home Services at the end of the month preceding the date of the report, a schedule
32
indicating the length of time persons have been on the waiting list, a description
33
of the conditions or problems that contribute to the waiting list, the plan in the
34
next six (6) months after the end of the reporting period to reduce the waiting list,
35
and any other information that is necessary or appropriate to interpret the information
36
provided in the report.
37
38
The division of aging shall conduct an annual evaluation of the cost effectiveness
39
of providing home care. Before January 2010, the division shall submit a report to
40
the budget committee, the budget agency, and the legislative council that covers
41
all aspects of the division's evaluation and such other information pertaining thereto
42
as may be requested by the budget committee, the budget agency, or the legislative
43
council, including the following:
44
(1) the number and demographic characteristics of the recipients of home care during
45
the preceding fiscal year;
46
(2) the total cost and per recipient cost of providing home care services during
47
the preceding fiscal year;
48
(3) the number of recipients of home care services who would have been placed in
49
long term care facilities had they not received home care services; and
1
(4) the total cost savings during the preceding fiscal year realized by the state
2
due to recipients of home care services (including Medicaid) being diverted from
3
long term care facilities.
4
5
The division shall obtain from providers of services data on their costs and expenditures
6
regarding implementation of the program and report the findings to the budget committee,
7
the budget agency, and the legislative council. The report to the legislative council
8
must be in an electronic format under IC 5-14-6.
9
10
The foregoing appropriation for C.H.O.I.C.E. In-Home Services does not revert to the
11
state general fund or any other fund at the close of any state fiscal year but remains
12
available for the purposes of C.H.O.I.C.E. In-Home Services in subsequent state fiscal
13
years.
14
15
OLDER HOOSIERS ACT
16
Total Operating Expense
1,573,446
17
ADULT PROTECTIVE SERVICES
18
Total Operating Expense
1,956,528
19
ADULT GUARDIANSHIP SERVICES
20
Total Operating Expense
477,135
21
TITLE V EMPLOYMENT GRANT (OLDER WORKERS)
22
Total Operating Expense
229,034
23
MEDICAID WAIVER
24
Total Operating Expense
322,275
25
OBRA/PASSARR
26
Total Operating Expense
91,108
27
TITLE III ADMINISTRATION GRANT
28
Total Operating Expense
252,163
29
OMBUDSMAN
30
Total Operating Expense
310,124
31
32
DIVISION OF DISABILITY AND REHABILITATIVE SERVICES ADMINISTRATION
33
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
34
Total Operating Expense
360,764
35
36
VOCATIONAL REHABILITATION SERVICES
37
Personal Services
3,525,457
38
Other Operating Expense
12,348,257
39
AID TO INDEPENDENT LIVING
40
Total Operating Expense
46,927
41
42
INDIANAPOLIS RESOURCE CENTER FOR INDEPENDENT LIVING
43
Total Operating Expense
244,399
44
SOUTHERN INDIANA CENTER FOR INDEPENDENT LIVING
45
Total Operating Expense
244,399
46
ATTIC, INCORPORATED
47
Total Operating Expense
244,399
48
LEAGUE FOR THE BLIND AND DISABLED
49
Total Operating Expense
244,399
1
FUTURE CHOICES, INC.
2
Total Operating Expense
440,800
3
THE WABASH INDEPENDENT LIVING AND LEARNING CENTER, INC.
4
Total Operating Expense
440,800
5
INDEPENDENT LIVING CENTER OF EASTERN INDIANA
6
Total Operating Expense
440,800
7
8
Notwithstanding any other law, the budget agency, the state board of finance, or
9
the governor may not transfer or use any of the above appropriations to a particular
10
purpose or facility other than the above stated purpose or facility. The office (as
11
defined in IC 12-7-2-135) shall act as the paymaster for the above appropriations.
12
13
OFFICE OF DEAF AND HEARING IMPAIRED
14
Personal Services
185,104
15
Other Operating Expense
131,670
16
BLIND VENDING OPERATIONS
17
Total Operating Expense
129,905
18
DEVELOPMENTAL DISABILITY RESIDENTIAL FACILITIES COUNCIL
19
Personal Services
2,970
20
Other Operating Expense
12,038
21
OFFICE OF SERVICES FOR THE BLIND AND VISUALLY IMPAIRED
22
Personal Services
56,751
23
Other Operating Expense
24,985
24
EMPLOYEE TRAINING
25
Total Operating Expense
6,112
26
BUREAU OF QUALITY IMPROVEMENT SERVICES - BQIS
27
Total Operating Expense
3,936,983
28
DAY SERVICES - DEVELOPMENTALLY DISABLED
29
Other Operating Expense
11,759,384
30
DIAGNOSIS AND EVALUATION
31
Other Operating Expense
400,125
32
FEDERAL EARLY INTERVENTION
33
Total Operating Expense
6,149,513
34
SUPPORTED EMPLOYMENT
35
Other Operating Expense
3,880,000
36
EPILEPSY PROGRAM
37
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
38
Other Operating Expense
463,758
39
CAREGIVER SUPPORT
40
Other Operating Expense
809,500
41
BDDS OPERATING
42
General Fund
43
Total Operating Expense
5,286,709
44
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
45
Total Operating Expense
1,869,887
46
Augmentation allowed.
47
OASIS - OBJECTIVE ASSISTANCE SYSTEM FROM INDEPENDENT SERVICES
48
Total Operating Expense
5,529,000
49
CRISIS MANAGEMENT
1
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
2
Total Operating Expense
4,136,080
3
Augmentation allowed.
4
STATEWIDE SELF ADVOCACY PROGRAM FOR PEOPLE WITH
5
DEVELOPMENTAL DISABILITIES
6
Total Operating Expense
160,000
7
OUTREACH - STATE OPERATING SERVICES
8
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
9
Total Operating Expense
2,232,973
10
Augmentation allowed.
11
RESIDENTIAL SERVICES FOR DEVELOPMENTALLY DISABLED PERSONS
12
General Fund
13
Total Operating Expense
93,996,290
14
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
15
Total Operating Expense
15,229,000
16
17
The above appropriations for client services include the intragovernmental transfers
18
necessary to provide the nonfederal share of reimbursement under the Medicaid program
19
for day services provided to residents of group homes and nursing facilities.
20
21
In the development of new community residential settings for persons with developmental
22
disabilities, the division of disability and rehabilitative services must give priority
23
to the appropriate placement of such persons who are eligible for Medicaid and currently
24
residing in intermediate care or skilled nursing facilities and, to the extent permitted
25
by law, such persons who reside with aged parents or guardians or families in crisis.
26
27
FOR THE DEPARTMENT OF CHILD SERVICES
28
DEPARTMENT OF CHILD SERVICES - ADMINISTRATION
29
Personal Services
89,445,563
30
Other Operating Expense
20,582,245
31
32
DEPARTMENT OF CHILD SERVICES - STATE ADMINISTRATION
33
Personal Services
14,689,383
34
Other Operating Expense
3,636,219
35
CHILD WELFARE SERVICES STATE GRANTS
36
General Fund
37
Total Operating Expense
7,500,000
38
Excise and Financial Institution Taxes
39
Total Operating Expense
6,275,000
40
Augmentation allowed.
41
TITLE IV-D OF THE FEDERAL SOCIAL SECURITY ACT (STATE MATCH)
42
Total Operating Expense
5,598,019
43
44
The foregoing appropriations for the department of child services Title IV-D of
45
the federal Social Security Act are made under, and not in addition to, IC 31-25-4-28.
46
47
FAMILY AND CHILDREN FUND
48
General Fund
49
Total Operating Expense
463,660,000
1
Family and Children Reimbursement (IC 31-40-1-3)
2
Total Operating Expense
8,782,173
3
Augmentation allowed.
4
5
Augmentation allowed from the state general fund in an amount not to exceed fifteen
6
milion dollars ($15,000,000) for the purposes of paying any amount of the total operating
7
expenses of the Family and Children Fund that exceeds the foregoing appropriation,
8
including any deficit in federal funds that the Department of Child Services anticipated
9
would be available for the purposes of the Family and Children Fund.
10
11
YOUTH SERVICE BUREAU
12
Total Operating Expense
1,528,000
13
PROJECT SAFEPLACE
14
Total Operating Expense
230,000
15
16
The foregoing appropriations to the Youth Service Bureau and Project Safeplace do
17
not revert under IC 4-13-2-19 and remain available after June 30, 2010, to be used
18
for the total operating expenses of the Youth Service Bureau and Project Safeplace,
19
respectively, incurred after June 30, 2010, in a subsequent year.
20
21
HEALTHY FAMILIES INDIANA
22
Total Operating Expense
6,826,935
23
CHILD WELFARE TRAINING
24
Total Operating Expense
1,729,473
25
SPECIAL NEEDS ADOPTION II
26
Personal Services
243,060
27
Other Operating Expense
456,540
28
ADOPTION ASSISTANCE
29
Total Operating Expense
14,307,971
30
NON-RECURRING ADOPTION ASSISTANCE
31
Total Operating Expense
921,500
32
INDIANA SUPPORT ENFORCEMENT TRACKING (ISETS)
33
Total Operating Expense
4,804,602
34
CHILD PROTECTION AUTOMATION PROJECT (ICWIS)
35
Total Operating Expense
4,224,334
36
37
SOCIAL SERVICES BLOCK GRANT (SSBG)
38
Total Operating Expense
3,722,731
39
40
The funds appropriated above to the social services block grant are allocated in
41
the following manner during the biennium:
42
43
Division of Disability and Rehabilitative Services
44
343,481
45
Division of Family Resources
46
1,100,000
47
Division of Aging
48
687,396
49
Department of Child Services
1
289,352
2
Department of Health
3
296,504
4
Department of Correction
5
1,295,350
6
7
FOR THE DEPARTMENT OF ADMINISTRATION
8
DEPARTMENT OF CHILD SERVICES OMBUDSMAN BUREAU
9
Total Operating Expense
445,400
10
11
B. PUBLIC HEALTH
12
13
FOR THE STATE DEPARTMENT OF HEALTH
14
Personal Services
21,315,999
15
Other Operating Expense
7,885,840
16
17
All receipts to the state department of health from licenses or permit fees shall be deposited
18
in the state general fund. Augmentation allowed in amounts not to exceed revenue from
19
penalties or fees collected by the state department of health.
20
21
AREA HEALTH EDUCATION CENTERS
22
Total Operating Expense
1,610,000
23
24
Notwithstanding IC 4-13-2-19 and any other law, the above appropriation for area
25
health education centers does not revert to the general fund or another fund at the
26
close of a state fiscal year but remains available in subsequent state fiscal years
27
for the funding of the purposes of the appropriation.
28
29
CANCER REGISTRY
30
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
31
Total Operating Expense
610,647
32
MINORITY HEALTH INITIATIVE
33
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
34
Total Operating Expense
3,500,000
35
36
The foregoing appropriations shall be allocated to the Indiana Minority Health Coalition
37
to work with the state department on the implementation of IC 16-46-11.
38
39
SICKLE CELL
40
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
41
Total Operating Expense
250,000
42
AID TO COUNTY TUBERCULOSIS HOSPITALS
43
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
44
Total Operating Expense
96,883
45
46
These funds shall be used for eligible expenses according to IC 16-21-7-3 for tuberculosis
47
patients for whom there are no other sources of reimbursement, including patient
48
resources, health insurance, medical assistance payments, and hospital care for the
49
indigent.
1
2
MEDICARE-MEDICAID CERTIFICATION
3
Total Operating Expense
6,269,426
4
5
Personal services augmentation allowed in amounts not to exceed revenue from health
6
facilities license fees or from health care providers (as defined in IC 16-18-2-163) fee
7
increases or those adopted by the Executive Board of the Indiana State Department of
8
health pursuant to IC 16-19-3.
9
10
AIDS EDUCATION
11
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
12
Personal Services
286,161
13
Other Operating Expense
531,084
14
HIV/AIDS SERVICES
15
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
16
Total Operating Expense
2,162,254
17
TEST FOR DRUG AFFLICTED BABIES
18
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
19
Total Operating Expense
58,121
20
21
The above appropriations for drug afflicted babies shall be used for the following purposes:
22
23
(1) All newborn infants shall be tested for the presence of a controlled substance
24
in the infant's meconium if they meet the criteria established by the state department
25
of health. These criteria will, at a minimum, include all newborns, if at birth:
26
(A) the infant's weight is less than two thousand five hundred (2,500) grams;
27
(B) the infant's head is smaller than the third percentile for the infant's gestational age; and
28
(C) there is no medical explanation for the conditions described in clauses (A) and (B).
29
(2) If a meconium test determines the presence of a controlled substance in the infant's
30
meconium, the infant may be declared a child in need of services as provided in
31
IC 31-34-1-10 through IC 31-34-1-13. However, the child's mother may not be prosecuted
32
in connection with the results of the test.
33
(3) The state department of health shall provide forms on which the results of a
34
meconium test performed on an infant under subdivision (1) must be reported to the
35
state department of health by physicians and hospitals.
36
(4) The state department of health shall, at least semi-annually:
37
(A) ascertain the extent of testing under this chapter; and
38
(B) report its findings under subdivision (1) to:
39
(i) all hospitals;
40
(ii) physicians who specialize in obstetrics and gynecology or work with infants
41
and young children; and
42
(iii) any other group interested in child welfare that requests a copy of the report
43
from the state department of health.
44
(5) The state department of health shall designate at least one (1) laboratory to
45
perform the meconium test required under subdivisions (1) through (8). The designated
46
laboratories shall perform a meconium test on each infant described in subdivision (1)
47
to detect the presence of a controlled substance.
48
(6) Subdivisions (1) through (7) do not prevent other facilities from conducting
49
tests on infants to detect the presence of a controlled substance.
1
(7) Each hospital and physician shall:
2
(A) take or cause to be taken a meconium sample from every infant born under the
3
hospital's and physician's care who meets the description under subdivision (1); and
4
(B) transport or cause to be transported each meconium sample described in clause (A)
5
to a laboratory designated under subdivision (5) to test for the presence of a controlled
6
substance as required under subdivisions (1) through (7).
7
(8) The state department of health shall establish guidelines to carry out this
8
program, including guidance to physicians, medical schools, and birthing centers
9
as to the following:
10
(A) Proper and timely sample collection and transportation under subdivision (7)
11
of this appropriation.
12
(B) Quality testing procedures at the laboratories designated under subdivision (5)
13
of this appropriation.
14
(C) Uniform reporting procedures.
15
(D) Appropriate diagnosis and management of affected newborns and counseling and
16
support programs for newborns' families.
17
(9) A medically appropriate discharge of an infant may not be delayed due to the
18
results of the test described in subdivision (1) or due to the pendency of the results
19
of the test described in subdivision (1).
20
21
STATE CHRONIC DISEASES
22
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
23
Personal Services
120,459
24
Other Operating Expense
1,457,968
25
26
At least $82,560 of the above appropriations shall be for grants to community groups
27
and organizations as provided in IC 16-46-7-8.
28
29
WOMEN, INFANTS, AND CHILDREN SUPPLEMENT
30
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
31
Total Operating Expense
190,000
32
33
MATERNAL AND CHILD HEALTH SUPPLEMENT
34
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
35
Total Operating Expense
190,000
36
37
CANCER EDUCATION AND DIAGNOSIS - BREAST CANCER
38
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
39
Total Operating Expense
86,490
40
CANCER EDUCATION AND DIAGNOSIS - PROSTATE CANCER
41
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
42
Total Operating Expense
93,000
43
ADOPTION HISTORY
44
Adoption History Fund (IC 31-19-18-6)
45
Total Operating Expense
215,543
46
Augmentation allowed.
47
CHILDREN WITH SPECIAL HEALTH CARE NEEDS
48
Total Operating Expense
13,862,070
49
NEWBORN SCREENING PROGRAM
1
Newborn Screening Fund (IC 16-41-17-11)
2
Personal Services
366,971
3
Other Operating Expense
2,294,672
4
Augmentation allowed.
5
RADON GAS TRUST FUND
6
Radon Gas Trust Fund (IC 16-41-38-8)
7
Total Operating Expense
11,458
8
Augmentation allowed.
9
BIRTH PROBLEMS REGISTRY
10
Birth Problems Registry Fund (IC 16-38-4-17)
11
Personal Services
62,071
12
Other Operating Expense
62,389
13
Augmentation allowed.
14
MOTOR FUEL INSPECTION PROGRAM
15
Motor Fuel Inspection Fund (IC 16-44-3-10)
16
Total Operating Expense
174,464
17
Augmentation allowed.
18
PROJECT RESPECT
19
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
20
Total Operating Expense
537,904
21
DONATED DENTAL SERVICES
22
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
23
Total Operating Expense
42,932
24
25
The above appropriation shall be used by the Indiana foundation for dentistry for
26
the handicapped.
27
28
OFFICE OF WOMEN'S HEALTH
29
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
30
Total Operating Expense
121,248
31
SPINAL CORD AND BRAIN INJURY
32
Spinal Cord and Brain Injury Fund (IC 16-41-42.2-3)
33
Total Operating Expense
1,175,770
44
INDIANA CHECK-UP PLAN - IMMUNIZATIONS
45
Indiana Check-Up Plan Trust Fund (IC 12-15-44.2-17)
46
Total Operating Expense
11,000,000
37
WEIGHTS AND MEASURES FUND
38
Weights and Measures Fund (IC 16-19-5-4)
39
Total Operating Expense
22,824
40
Augmentation allowed.
41
FEEDING INDIANA'S HUNGRY
42
Total Operating Expense
300,000
43
44
Notwithstanding IC 4-13-2-19 and any other law, the above appropriation for Feeding
45
Indiana's Hungry does not revert to the general fund or another fund at the close
46
of a state fiscal year but remains available in subsequent state fiscal years for
47
the purposes of the appropriation.
48
49
MINORITY EPIDEMIOLOGY
1
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
2
Total Operating Expense
697,500
3
COMMUNITY HEALTH CENTERS
4
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
5
Total Operating Expense
30,000,000
6
7
Of the above appropriation for community health centers, $15,000,000 may be used
8
for capital projects.
9
10
PRENATAL SUBSTANCE USE & PREVENTION
11
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
12
Total Operating Expense
150,000
13
LOCAL HEALTH MAINTENANCE FUND
14
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
15
Total Operating Expense
3,860,000
16
Augmentation allowed.
17
18
The amount appropriated from the tobacco master settlement agreement fund is in
19
lieu of the appropriation provided for this purpose in IC 6-7-1-30.5 or any other law.
20
Of the above appropriations for the local health maintenance fund, $60,000 shall
21
be used to provide additional funding to adjust funding through the formula in
22
IC 16-46-10 to reflect population increases in various counties. Money appropriated
23
to the local health maintenance fund must be allocated under the following schedule
24
to each local board of health whose application for funding is approved by the state
25
department of health:
26
27
COUNTY POPULATION
AMOUNT OF GRANT
28
over 499,999
94,112
29
100,000 - 499,999
72,672
30
50,000 - 99,999
48,859
31
under 50,000
33,139
32
33
LOCAL HEALTH DEPARTMENT ACCOUNT
34
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
35
Total Operating Expense
3,000,000
36
37
The foregoing appropriation for the local health department account is the statutory
38
distribution pursuant to IC 4-12-7.
39
40
HEARING AID FUND (IC 16-35-8)
41
Total Operating Expense
3,000,000
42
43
The foregoing appropriation for hearing aids shall be used to provide funds to school
44
corporations for payment for hearing aids for hearing impaired students of the school
45
corporation under IC 16-35-8. Three million dollars ($3,000,000) shall be transferred
46
from the general fund to the hearing aid fund (IC 16-35-8-3) before July 31, 2009,
47
for the purposes of the fund.
48
49
SOLDIERS' AND SAILORS' CHILDREN'S HOME
1
Personal Services
9,100,938
2
Other Operating Expense
1,322,500
3
FARM REVENUE
4
Total Operating Expense
22,715
5
6
FOR THE TOBACCO USE PREVENTION AND CESSATION BOARD
7
TOBACCO USE PREVENTION AND CESSATION PROGRAM
8
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
9
Total Operating Expense
14,500,000
10
11
A minimum of 75% of the above appropriation shall be used for grants to local agencies
12
and other entities with programs designed to reduce smoking.
13
14
FOR THE INDIANA SCHOOL FOR THE BLIND AND VISUALLY IMPAIRED
15
Personal Services
10,525,311
16
Other Operating Expense
1,028,728
17
18
FOR THE INDIANA SCHOOL FOR THE DEAF
19
Personal Services
16,817,364
20
Other Operating Expense
1,959,367
21
22
C. VETERANS' AFFAIRS
23
24
FOR THE INDIANA DEPARTMENT OF VETERANS' AFFAIRS
25
Personal Services
538,944
26
Other Operating Expense
100,108
27
28
At least $20,000 from the above appropriations for the Indiana department of veterans'
29
affairs other operating expense shall be used to maintain the department's Internet
30
website page for returning veterans.
31
32
DISABLED AMERICAN VETERANS OF WORLD WARS
33
Total Operating Expense
40,000
34
AMERICAN VETERANS OF WORLD WAR II, KOREA, AND VIETNAM
35
Total Operating Expense
30,000
36
VETERANS OF FOREIGN WARS
37
Total Operating Expense
30,000
38
VIETNAM VETERANS OF AMERICA
39
Total Operating Expense
10,000
40
MILITARY FAMILY RELIEF FUND
41
Military Family Relief Fund (IC 10-17-12-8)
42
Total Operating Expense
450,000
43
44
INDIANA VETERANS' HOME
45
From the General Fund
46
12,815,594
47
From the Veterans' Home Comfort-Welfare Fund (IC 10-17-9-7(c))
48
9,381,362
49
Augmentation allowed from the Veterans' Home comfort-welfare fund in amounts not
1
to exceed revenue collected for Medicaid and Medicare reimbursement.
2
3
The amounts specified from the General Fund and the Comfort-Welfare Fund are for the
4
following purposes:
5
6
Personal Services
16,956,676
7
Other Operating Expense
5,240,280
8
9
COMFORT AND WELFARE PROGRAM
10
Comfort-Welfare Fund (IC 10-17-9-7(c))
11
Total Operating Expense
10,127,221
12
Augmentation allowed.
13
14
SECTION 9. [EFFECTIVE JULY 1, 2009]
15
16
EDUCATION
17
18
A. HIGHER EDUCATION
19
20
FOR INDIANA UNIVERSITY
21
BLOOMINGTON CAMPUS
22
From the General Fund
23
179,116,541
24
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
25
26,477,125
26
From the ARRA State Fiscal Stabilization Fund (Section 14002(b))
27
1,500,000
28
The amounts specified from the General Fund and the American Recovery and Reinvestment
29
Act are for the following purposes:
30
Total Operating Expense
207,093,666
31
32
From the General Fund
33
26,901,091
34
Fee Replacement
26,901,091
35
36
FOR INDIANA UNIVERSITY REGIONAL CAMPUSES
37
EAST
38
From the General Fund
39
7,062,452
40
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
41
1,342,906
42
The amounts specified from the General Fund and the American Recovery and Reinvestment
43
Act are for the following purposes:
44
Total Operating Expense
8,405,358
45
46
From the General Fund
47
2,132,457
48
Fee Replacement
2,132,457
49
KOKOMO
1
From the General Fund
2
9,180,065
3
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
4
1,745,565
5
The amounts specified from the General Fund and the American Recovery and Reinvestment
6
Act are for the following purposes:
7
Total Operating Expense
10,925,630
8
9
From the General Fund
10
2,365,313
11
Fee Replacement
2,365,313
12
NORTHWEST
13
From the General Fund
14
15,327,438
15
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
16
2,914,471
17
The amounts specified from the General Fund and the American Recovery and Reinvestment
18
Act are for the following purposes:
19
Total Operating Expense
18,241,909
20
21
From the General Fund
22
4,383,501
23
Fee Replacement
4,383,501
24
SOUTH BEND
25
From the General Fund
26
19,718,875
27
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
28
3,749,492
29
The amounts specified from the General Fund and the American Recovery and Reinvestment
30
Act are for the following purposes:
31
Total Operating Expense
23,468,367
32
33
From the General Fund
34
6,361,827
35
Fee Replacement
6,361,827
36
SOUTHEAST
37
From the General Fund
38
17,951,803
39
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
40
3,413,487
41
The amounts specified from the General Fund and the American Recovery and Reinvestment
42
Act are for the following purposes:
43
Total Operating Expense
21,365,290
44
45
From the General Fund
46
5,675,050
47
Fee Replacement
5,675,050
48
49
TOTAL APPROPRIATION - INDIANA UNIVERSITY REGIONAL CAMPUSES
1
103,324,702
2
3
FOR INDIANA UNIVERSITY - PURDUE UNIVERSITY
4
AT INDIANAPOLIS (IUPUI)
5
HEALTH DIVISIONS
6
From the General Fund
7
97,494,637
8
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
9
14,186,696
10
The amounts specified from the General Fund and the American Recovery and Reinvestment
11
Act are for the following purposes:
12
Total Operating Expense
111,681,333
13
14
From the General Fund
15
4,189,020
16
Fee Replacement
4,189,020
17
18
FOR INDIANA UNIVERSITY SCHOOL OF MEDICINE ON
19
THE CAMPUS OF THE UNIVERSITY OF SOUTHERN INDIANA
20
From the General Fund
21
1,411,923
22
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
23
205,452
24
The amounts specified from the General Fund and the American Recovery and Reinvestment
25
Act are for the following purposes:
26
Total Operating Expense
1,617,375
27
THE CAMPUS OF INDIANA UNIVERSITY-PURDUE UNIVERSITY FORT WAYNE
28
From the General Fund
29
1,306,179
30
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
31
190,065
32
The amounts specified from the General Fund and the American Recovery and Reinvestment
33
Act are for the following purposes:
34
Total Operating Expense
1,496,244
35
THE CAMPUS OF INDIANA UNIVERSITY-NORTHWEST
36
From the General Fund
37
1,855,606
38
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
39
270,014
40
The amounts specified from the General Fund and the American Recovery and Reinvestment
41
Act are for the following purposes:
42
Total Operating Expense
2,125,620
43
THE CAMPUS OF PURDUE UNIVERSITY
44
From the General Fund
45
1,656,389
46
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
47
241,026
48
The amounts specified from the General Fund and the American Recovery and Reinvestment
49
Act are for the following purposes:
1
Total Operating Expense
1,897,415
2
THE CAMPUS OF BALL STATE UNIVERSITY
3
From the General Fund
4
1,489,365
5
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
6
216,721
7
The amounts specified from the General Fund and the American Recovery and Reinvestment
8
Act are for the following purposes:
9
Total Operating Expense
1,706,086
10
THE CAMPUS OF THE UNIVERSITY OF NOTRE DAME
11
From the General Fund
12
1,381,207
13
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
14
200,983
15
The amounts specified from the General Fund and the American Recovery and Reinvestment
16
Act are for the following purposes:
17
Total Operating Expense
1,582,190
18
THE CAMPUS OF INDIANA STATE UNIVERSITY
19
From the General Fund
20
1,646,697
21
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
22
239,615
23
The amounts specified from the General Fund and the American Recovery and Reinvestment
24
Act are for the following purposes:
25
Total Operating Expense
1,886,312
26
27
The Indiana University School of Medicine - Indianapolis shall submit to the Indiana
28
commission for higher education before May 15 of each year an accountability report
29
containing data on the number of medical school graduates who entered primary care
30
physician residencies in Indiana from the school's most recent graduating class.
31
32
FOR INDIANA UNIVERSITY - PURDUE UNIVERSITY AT INDIANAPOLIS (IUPUI)
33
GENERAL ACADEMIC DIVISIONS
34
From the General Fund
35
73,455,918
36
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
37
10,688,760
38
The amounts specified from the General Fund and the American Recovery and Reinvestment
39
Act are for the following purposes:
40
Total Operating Expense
84,144,678
41
42
From the General Fund
43
20,004,544
44
Fee Replacement
20,004,544
45
46
TOTAL APPROPRIATIONS - IUPUI
47
232,330,817
48
49
Transfers of allocations between campuses to correct for errors in allocation among
1
the campuses of Indiana University can be made by the institution with the approval
2
of the commission for higher education and the budget agency. Indiana University
3
shall maintain current operations at all statewide medical education sites.
4
5
FOR INDIANA UNIVERSITY
6
OPTOMETRY EDUCATION
7
Total Operating Expense
29,000
8
ABILENE NETWORK OPERATIONS CENTER
9
From the General Fund
10
797,904
11
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
12
69,384
13
The amounts specified from the General Fund and the American Recovery and Reinvestment
14
Act are for the following purposes:
15
Total Operating Expense
867,288
16
SPINAL CORD AND HEAD INJURY RESEARCH CENTER
17
From the General Fund
18
0
19
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
20
546,073
21
The amounts specified from the General Fund and the American Recovery and Reinvestment
22
Act are for the following purposes:
23
Total Operating Expense
546,073
24
STATE DEPARTMENT OF TOXICOLOGY
25
Total Operating Expense
2,463,380
26
INSTITUTE FOR THE STUDY OF DEVELOPMENTAL DISABILITIES
27
From the General Fund
28
1,828,140
29
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
30
752,527
31
The amounts specified from the General Fund and the American Recovery and Reinvestment
32
Act are for the following purposes:
33
Total Operating Expense
2,580,667
34
GEOLOGICAL SURVEY
35
From the General Fund
36
2,972,984
37
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
38
258,520
39
The amounts specified from the General Fund and the American Recovery and Reinvestment
40
Act are for the following purposes:
41
Total Operating Expense
3,231,504
42
LOCAL GOVERNMENT ADVISORY COMMISSION
43
From the General Fund
44
54,187
45
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
46
4,712
47
The amounts specified from the General Fund and the American Recovery and Reinvestment
48
Act are for the following purposes:
49
Total Operating Expense
58,899
1
I-LIGHT NETWORK OPERATIONS
2
Total Operating Expense
2,000,000
3
4
The above appropriation for I-Light Network Operations is in addition to the appropriation
5
in P.L. 234-2007, SECTION 6 to the Indiana Higher Education Telecommunication System
6
for I-Light 2-Black Fiber. Notwithstanding IC 4-9.1-1-7, IC 4-12-1-12, or IC 4-13-2-23,
7
the appropriation in P.L. 234-2007, SECTION 6 for I-Light 2-Black Fiber is not subject
8
to transfer to any other fund or to transfer, assignment, or reassignment for any
9
other use or purpose except as necessary to carry out the purposes of the appropriation.
10
Notwithstanding IC 4-13-2-19 and any other law, the above appropriation in P.L. 234-2007,
11
SECTION 6 for I-Light 2-Black Fiber does not revert to the general fund or another
12
fund at the close of a state fiscal year but remains available in subsequent state
13
fiscal years for the purposes of the appropriation. A reversion, transfer,
14
assignment, or reassignment made after December 31, 2008, that does not comply with
15
this subsection shall be reversed to make the appropriation available for the purposes
16
of the appropriation in P.L. 234-2007, SECTION 6 for I-Light 2-Black Fiber.
17
18
SCHOOL OF HEALTH
19
Total Operating Expense
50,000
20
21
FOR PURDUE UNIVERSITY
22
WEST LAFAYETTE
23
From the General Fund
24
224,636,057
25
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
26
40,018,017
27
The amounts specified from the General Fund and the American Recovery and Reinvestment
28
Act are for the following purposes:
29
Total Operating Expense
264,654,074
30
31
From the General Fund
32
26,722,911
33
Fee Replacement
26,722,911
34
35
FOR PURDUE UNIVERSITY - REGIONAL CAMPUSES
36
CALUMET
37
From the General Fund
38
24,750,776
39
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
40
4,101,055
41
The amounts specified from the General Fund and the American Recovery and Reinvestment
42
Act are for the following purposes:
43
Total Operating Expense
28,851,831
44
45
From the General Fund
46
1,692,092
47
Fee Replacement
1,692,092
48
NORTH CENTRAL
49
From the General Fund
1
10,965,589
2
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
3
1,816,933
4
The amounts specified from the General Fund and the American Recovery and Reinvestment
5
Act are for the following purposes:
6
Total Operating Expense
12,782,522
7
8
From the General Fund
9
83,679
10
Fee Replacement
83,679
11
12
TOTAL APPROPRIATION - PURDUE UNIVERSITY REGIONAL CAMPUSES
13
43,410,124
14
15
FOR INDIANA UNIVERSITY - PURDUE UNIVERSITY
16
AT FORT WAYNE (IPFW)
17
From the General Fund
18
34,904,487
19
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
20
5,301,715
21
The amounts specified from the General Fund and the American Recovery and Reinvestment
22
Act are for the following purposes:
23
Total Operating Expense
40,206,202
24
25
From the General Fund
26
5,995,241
27
Fee Replacement
5,995,241
28
29
Transfers of allocations between campuses to correct for errors in allocation among
30
the campuses of Purdue University can be made by the institution with the approval
31
of the commission for higher education and the budget agency.
32
33
FOR PURDUE UNIVERSITY
34
ANIMAL DISEASE DIAGNOSTIC LABORATORY SYSTEM
35
From the General Fund
36
3,305,968
37
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
38
287,476
39
The amounts specified from the General Fund and the American Recovery and Reinvestment
40
Act are for the following purposes:
41
Total Operating Expense
3,593,444
42
43
The above appropriation shall be used to fund the animal disease diagnostic laboratory
44
system (ADDL), which consists of the main ADDL at West Lafayette, the bangs disease
45
testing service at West Lafayette, and the southern branch of ADDL Southern Indiana
46
Purdue Agricultural Center (SIPAC) in Dubois County. The above appropriation is in
47
addition to any user charges that may be established and collected under IC 15-2.1-5-6.
48
Notwithstanding IC 15-2.1-5-5, the trustees of Purdue University may approve reasonable
49
charges for testing for pseudorabies.
1
2
STATEWIDE TECHNOLOGY
3
From the General Fund
4
6,165,858
5
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
6
536,162
7
The amounts specified from the General Fund and the American Recovery and Reinvestment
8
Act are for the following purposes:
9
Total Operating Expense
6,702,020
10
COUNTY AGRICULTURAL EXTENSION EDUCATORS
11
From the General Fund
12
6,933,163
13
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
14
602,884
15
The amounts specified from the General Fund and the American Recovery and Reinvestment
16
Act are for the following purposes:
17
Total Operating Expense
7,536,047
18
AGRICULTURAL RESEARCH AND EXTENSION - CROSSROADS
19
From the General Fund
20
6,937,338
21
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
22
603,246
23
The amounts specified from the General Fund and the American Recovery and Reinvestment
24
Act are for the following purposes:
25
Total Operating Expense
7,540,584
26
CENTER FOR PARALYSIS RESEARCH
27
From the General Fund
28
500,785
29
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
30
43,546
31
The amounts specified from the General Fund and the American Recovery and Reinvestment
32
Act are for the following purposes:
33
Total Operating Expense
544,331
34
UNIVERSITY-BASED BUSINESS ASSISTANCE
35
From the General Fund
36
1,810,329
37
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
38
157,420
39
The amounts specified from the General Fund and the American Recovery and Reinvestment
40
Act are for the following purposes:
41
Total Operating Expense
1,967,749
42
43
FOR INDIANA STATE UNIVERSITY
44
From the General Fund
45
64,184,187
46
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
47
14,346,555
48
The amounts specified from the General Fund and the American Recovery and Reinvestment
49
Act are for the following purposes:
1
Total Operating Expense
78,530,742
2
3
From the General Fund
4
9,469,906
5
Fee Replacement
9,469,906
6
7
NURSING PROGRAM
8
From the General Fund
9
230,000
10
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
11
20,000
12
The amounts specified from the General Fund and the American Recovery and Reinvestment
13
Act are for the following purposes:
14
Total Operating Expense
250,000
15
16
FOR UNIVERSITY OF SOUTHERN INDIANA
17
From the General Fund
18
36,536,554
19
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
20
4,786,749
21
The amounts specified from the General Fund and the American Recovery and Reinvestment
22
Act are for the following purposes:
23
Total Operating Expense
41,323,303
24
25
From the General Fund
26
11,920,469
27
Fee Replacement
11,920,469
28
HISTORIC NEW HARMONY
29
From the General Fund
30
530,368
31
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
32
46,120
33
The amounts specified from the General Fund and the American Recovery and Reinvestment
34
Act are for the following purposes:
35
Total Operating Expense
576,488
36
37
FOR BALL STATE UNIVERSITY
38
From the General Fund
39
112,103,137
40
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
41
19,581,919
42
The amounts specified from the General Fund and the American Recovery and Reinvestment
43
Act are for the following purposes:
44
Total Operating Expense
131,685,056
45
46
From the General Fund
47
12,477,785
48
Fee Replacement
12,477,785
49
ENTREPRENEURIAL COLLEGE
1
From the General Fund
2
920,000
3
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
4
80,000
5
The amounts specified from the General Fund and the American Recovery and Reinvestment
6
Act are for the following purposes:
7
Total Operating Expense
1,000,000
8
ACADEMY FOR SCIENCE, MATHEMATICS, AND HUMANITIES
9
From the General Fund
10
4,095,759
11
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
12
356,154
13
The amounts specified from the General Fund and the American Recovery and Reinvestment
14
Act are for the following purposes:
15
Total Operating Expense
4,451,913
16
17
FOR VINCENNES UNIVERSITY
18
From the General Fund
19
33,921,444
20
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
21
6,296,368
22
The amounts specified from the General Fund and the American Recovery and Reinvestment
23
Act are for the following purposes:
24
Total Operating Expense
40,217,812
25
26
From the General Fund
27
5,945,085
28
Fee Replacement
5,945,085
29
30
FOR IVY TECH COMMUNITY COLLEGE
31
From the General Fund
32
169,223,085
33
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
34
2,316,119
35
The amounts specified from the General Fund and the American Recovery and Reinvestment
36
Act are for the following purposes:
37
Total Operating Expense
171,539,204
38
39
From the General Fund
40
32,821,167
41
Fee Replacement
32,821,167
42
VALPO NURSING PARTNERSHIP
43
From the General Fund
44
96,297
45
From the ARRA State Fiscal Stabilization Fund (Section 14002(a))
46
8,374
47
The amounts specified from the General Fund and the American Recovery and Reinvestment
48
Act are for the following purposes:
49
Total Operating Expense
104,671
1
FT. WAYNE PUBLIC SAFETY TRAINING CENTER
2
Total Operating Expense
1,000,000
3
4
The above appropriations do not include funds for the course development grant program.
5
6
The sums herein appropriated to Indiana University, Purdue University, Indiana State
7
University, University of Southern Indiana, Ball State University, Vincennes University,
8
and Ivy Tech Community College are in addition to all income of said institutions,
9
respectively, from all permanent fees and endowments and from all land grants, fees,
10
earnings, and receipts, including gifts, grants, bequests, and devises, and receipts
11
from any miscellaneous sales from whatever source derived.
12
13
All such income and all such fees, earnings, and receipts on hand June 30, 2009,
14
and all such income and fees, earnings, and receipts accruing thereafter are hereby
15
appropriated to the boards of trustees or directors of the aforementioned institutions
16
and may be expended for any necessary expenses of the respective institutions,
17
including university hospitals, schools of medicine, nurses' training schools, schools
18
of dentistry, and agricultural extension and experimental stations. However, such
19
income, fees, earnings, and receipts may be used for land and structures only if
20
approved by the governor and the budget agency.
21
22
The foregoing appropriations to Indiana University, Purdue University, Indiana State
23
University, University of Southern Indiana, Ball State University, Vincennes University,
24
and Ivy Tech Community College, include the employers' share of Social Security
25
payments for university employees under the public employees' retirement fund, or
26
institutions covered by the Indiana state teachers' retirement fund. The funds appropriated
27
also include funding for the employers' share of payments to the public employees'
28
retirement fund and to the Indiana state teachers' retirement fund at a rate to be
29
established by the retirement funds for each institution's employees covered by these
30
retirement plans.
31
32
The treasurers of Indiana University, Purdue University, Indiana State University,
33
University of Southern Indiana, Ball State University, Vincennes University, and
34
Ivy Tech Community College shall, at the end of each three (3) month period, prepare
35
and file with the auditor of state a financial statement that shall show in total
36
all revenues received from any source, together with a consolidated statement of
37
disbursements for the same period. The budget director shall establish the requirements
38
for the form and substance of the reports.
39
40
The reports of the treasurer also shall contain in such form and in such detail as
41
the governor and the budget agency may specify, complete information concerning receipts
42
from all sources, together with any contracts, agreements, or arrangements with any
43
federal agency, private foundation, corporation, or other entity from which such
44
receipts accrue.
45
46
All such treasurers' reports are matters of public record and shall include without
47
limitation a record of the purposes of any and all gifts and trusts with the sole
48
exception of the names of those donors who request to remain anonymous.
49
1
Notwithstanding IC 4-10-11, the auditor of state shall draw warrants to the treasurers
2
of Indiana University, Purdue University, Indiana State University, University of
3
Southern Indiana, Ball State University, Vincennes University, and Ivy Tech Community
4
College on the basis of vouchers stating the total amount claimed against each fund
5
or account, or both, but not to exceed the legally made appropriations.
6
7
Notwithstanding IC 4-12-1-14, for universities and colleges supported in whole or
8
in part by state funds, grant applications and lists of applications need only be
9
submitted upon request to the budget agency for review and approval or disapproval
10
and, unless disapproved by the budget agency, federal grant funds may be requested
11
and spent without approval by the budget agency. Each institution shall retain the
12
applications for a reasonable period of time and submit a list of all grant applications,
13
at least monthly, to the commission for higher education for informational purposes.
14
15
For all university special appropriations, an itemized list of intended expenditures,
16
in such form as the governor and the budget agency may specify, shall be submitted
17
to support the allotment request. All budget requests for university special appropriations
18
shall be furnished in a like manner and as a part of the operating budgets of the
19
state universities.
20
21
The trustees of Indiana University, the trustees of Purdue University, the trustees
22
of Indiana State University, the trustees of University of Southern Indiana, the
23
trustees of Ball State University, the trustees of Vincennes University, and the trustees
24
of Ivy Tech Community College are hereby authorized to accept federal grants, subject
25
to IC 4-12-1.
26
27
Fee replacement funds are to be distributed as requested by each institution, on
28
payment due dates, subject to available appropriations.
29
30
FOR THE MEDICAL EDUCATION BOARD
31
FAMILY PRACTICE RESIDENCY FUND
32
Total Operating Expense
2,340,683
33
34
Of the foregoing appropriation for the medical education board-family practice residency
35
fund, $1,000,000 shall be used for grants for the purpose of improving family practice
36
residency programs serving medically underserved areas.
37
38
FOR THE INDIANA INNOVATION ALLIANCE
39
ARRA State Fiscal Stabilization Fund (Section 14002(b))
40
Total Operating Expense
35,000,000
41
42
FOR THE COMMISSION FOR HIGHER EDUCATION
43
Total Operating Expense
1,538,266
44
45
STATEWIDE TRANSFER WEBSITE
46
Total Operating Expense
671,139
47
LEARN MORE INDIANA
48
Total Operating Expense
300,000
49
1
FOR THE DEPARTMENT OF ADMINISTRATION
2
ANIMAL DISEASE DIAGNOSTIC LABORATORY LEASE RENTAL
3
Total Operating Expense
1,045,098
4
ANIMAL DISEASE DIAGNOSTIC LABORATORY BSL-3 LEASE RENTAL
5
Total Operating Expense
2,600,000
6
COLUMBUS LEARNING CENTER LEASE PAYMENT
7
Total Operating Expense
4,988,000
8
9
FOR THE STATE BUDGET AGENCY
10
GIGAPOP PROJECT
11
Total Operating Expense
771,951
12
SOUTH CENTRAL EDUCATIONAL ALLIANCE - BEDFORD SERVICE AREA
13
Total Operating Expense
775,802
14
SOUTHEAST INDIANA EDUCATION SERVICES
15
Total Operating Expense
709,130
16
17
The above appropriation for southeast Indiana education services may be expended
18
with the approval of the budget agency after review by the commission for higher
19
education.
20
21
DEGREE LINK
22
Total Operating Expense
541,465
23
24
The above appropriation shall be used for the delivery of Indiana State University
25
baccalaureate degree programs at Ivy Tech Community College and Vincennes University
26
locations through Degree Link. Distributions shall be made upon the recommendation
27
of the Indiana commission for higher education and with approval by the budget agency
28
after review by the budget committee.
29
30
WORKFORCE CENTERS
31
Total Operating Expense
862,110
32
MIDWEST HIGHER EDUCATION COMMISSION
33
Total Operating Expense
95,000
34
35
FOR THE STATE STUDENT ASSISTANCE COMMISSION
36
Total Operating Expense
1,117,606
37
FREEDOM OF CHOICE GRANTS
38
General Fund
30,406,496
39
Total Operating Expense
40
ARRA State Fiscal Stabilization Fund (Section 14002(b))
41
Total Operating Expense
25,000,000
42
HIGHER EDUCATION AWARD PROGRAM
43
General Fund
44
Total Operating Expense
86,235,115
45
ARRA State Fiscal Stabilization Fund (Section 14002(b))
46
Total Operating Expense
79,000,000
47
NURSING SCHOLARSHIP PROGRAM
48
Total Operating Expense
418,389
49
HOOSIER SCHOLAR PROGRAM
1
Total Operating Expense
404,500
2
3
For the higher education awards and freedom of choice grants made for the state fiscal
4
year, the following guidelines shall be used, notwithstanding current administrative
5
rule or practice:
6
(1) Financial Need: For purposes of these awards, financial need shall be limited
7
to actual undergraduate tuition and fees for the prior academic year as established
8
by the commission.
9
(2) Maximum Base Award: The maximum award shall not exceed the lesser of:
10
(A) eighty percent (80%) of actual prior academic year undergraduate tuition and
11
fees; or
12
(B) eighty percent (80%) of the sum of the highest prior academic year undergraduate
13
tuition and fees at any public institution of higher education and the lowest appropriation
14
per full-time equivalent (FTE) undergraduate student at any public institution of
15
higher education.
16
(3) Minimum Award: No actual award shall be less than $200.
17
(4) Award Size: A student's maximum award shall be reduced one (1) time:
18
(A) for dependent students, by the expected contribution from parents based upon
19
information submitted on the financial aid application form; and
20
(B) for independent students, by the expected contribution derived from information
21
submitted on the financial aid application form.
22
(5) Award Adjustment: The maximum base award may be adjusted by the commission, for
23
any eligible recipient who fulfills college preparation requirements defined by the
24
commission.
25
(6) Adjustment:
26
(A) If the dollar amounts of eligible awards exceed appropriations and program reserves,
27
all awards may be adjusted by the commission by reducing the maximum award under
28
subdivision (2)(A) or (2)(B).
29
(B) If appropriations and program reserves are sufficient and the maximum awards
30
are not at the levels described in subdivision (2)(A) and (2)(B), all awards may
31
be adjusted by the commission by proportionally increasing the awards to the maximum
32
award under that subdivision so that parity between those maxima is maintained but
33
not exceeded.
34
35
For the Hoosier scholar program for the state fiscal year, each award shall not exceed
36
five hundred dollars ($500) and shall be made available for one (1) year only. Receipt
37
of this award shall not reduce any other award received under any state funded student
38
assistance program.
39
40
STATUTORY FEE REMISSION
41
Total Operating Expense
20,557,932
42
43
PART-TIME STUDENT GRANT DISTRIBUTION
44
Total Operating Expense
5,462,100
45
46
Priority for awards made from the above appropriation shall be given first to eligible
47
students meeting TANF income eligibility guidelines as determined by the family and
48
social services administration and second to eligible students who received awards
49
from the part-time grant fund during the school year associated with the budget
1
year. Funds remaining shall be distributed according to procedures established by
2
the commission. The maximum grant that an applicant may receive for a particular
3
academic term shall be established by the commission but shall in no case be greater
4
than a grant for which an applicant would be eligible under IC 21-12-3 if the applicant
5
were a full-time student. The commission shall collect and report to the family and
6
social services administration (FSSA) all data required for FSSA to meet the data
7
collection and reporting requirements in 45 CFR Part 265.
8
9
The family and social services administration, division of family resources, shall
10
apply all qualifying expenditures for the part-time grant program toward Indiana's
11
maintenance of effort under the federal Temporary Assistance to Needy Families (TANF)
12
program (45 CFR 260 et seq.).
13
14
CONTRACT FOR INSTRUCTIONAL OPPORTUNITIES IN SOUTHEASTERN INDIANA
15
Total Operating Expense
458,253
16
MINORITY TEACHER SCHOLARSHIP FUND
17
Total Operating Expense
415,919
18
COLLEGE WORK STUDY PROGRAM
19
Total Operating Expense
837,719
20
21ST CENTURY ADMINISTRATION
21
Total Operating Expense
2,102,648
22
21ST CENTURY SCHOLAR AWARDS
23
General Fund
24
Total Operating Expense
29,693,724
25
ARRA State Fiscal Stabilization Fund (Section 14002(b))
26
Total Operating Expense
964,951
27
Augmentation for 21st Century Scholar Awards allowed from the general fund.
28
29
The commission shall collect and report to the family and social services administration
30
(FSSA) all data required for FSSA to meet the data collection and reporting requirements
31
in 45 CFR 265.
32
33
Family and social services administration, division of family resources, shall apply
34
all qualifying expenditures for the 21st century scholars program toward Indiana's
35
maintenance of effort under the federal Temporary Assistance to Needy Families (TANF)
36
program (45 CFR 260 et seq.)
37
38
NATIONAL GUARD SCHOLARSHIP
39
Total Operating Expense
2,874,264
40
41
The above appropriation for national guard scholarship and any program reserves existing
42
on June 30, 2009, shall be the total allowable state expenditure for the program
43
in the state fiscal year. If the dollar amounts of eligible awards exceed appropriations
44
and program reserves, the state student assistance commission shall develop a plan
45
to ensure that the total dollar amount does not exceed the above appropriations and
46
any program reserves.
47
48
INSURANCE EDUCATION SCHOLARSHIPS
49
Insurance Education Scholarship Fund (IC 21-12-9.5)
1
Total Operating Expense
100,000
2
Augmentation allowed.
3
4
B. ELEMENTARY AND SECONDARY EDUCATION
5
6
FOR THE DEPARTMENT OF EDUCATION
7
STATE BOARD OF EDUCATION
8
Total Operating Expense
50,000
9
10
The foregoing appropriation for the Indiana state board of education is for state
11
board administrative expenses.
12
13
SUPERINTENDENT'S OFFICE
14
Personal Services
1,201,402
15
Other Operating Expense
1,473,322
16
17
PUBLIC TELEVISION DISTRIBUTION
18
Total Operating Expense
3,220,000
19
20
The foregoing appropriation is for grants for public television. The Indiana Public
21
Broadcasting Stations, Inc. shall submit a distribution plan for the eight Indiana
22
public education television stations that shall be approved by the budget agency
23
after review by the budget committee. The above appropriation includes the costs
24
of transmission for the "GED-on-TV" program. Of the above appropriation, $250,000
25
each year shall be distributed equally among the eight radio stations.
26
27
COMER SCHOOL DEVELOPMENT FUND (IC 20-20-37)
28
Total Operating Expense
1,000,000
29
30
The budget agency shall transfer $1,000,000 to the Comer School development fund
31
from the state general fund before August 1, 2009, for the purposes of the Comer
32
School development fund.
33
34
Release of funds must be approved by the budget agency after budget committee review
35
before money may be allotted from the above appropriation to the Comer School Development
36
Fund.
37
38
RESEARCH AND DEVELOPMENT PROGRAMS
39
Personal Services
86,959
40
Other Operating Expense
300,390
41
42
Of the foregoing appropriations for Research and Development Programs, up to $140,000
43
is dedicated for the Center for Evaluation and Education Policy.
44
45
RILEY HOSPITAL
46
Total Operating Expense
27,900
47
BEST BUDDIES
48
Total Operating Expense
250,000
49
ADMINISTRATION AND FINANCIAL MANAGEMENT
1
Personal Services
2,144,538
2
Other Operating Expense
420,270
3
MOTORCYCLE OPERATOR SAFETY EDUCATION FUND
4
Safety Education Fund (IC 20-30-13-11)
5
Personal Services
132,397
6
Other Operating Expense
892,177
7
8
The foregoing appropriations for the motorcycle operator safety education fund are
9
from the motorcycle operator safety education fund created by IC 20-30-13-11.
10
11
SCHOOL TRAFFIC SAFETY
12
Motor Vehicle Highway Account (IC 8-14-1)
13
Personal Services
242,989
14
Other Operating Expense
30,405
15
Augmentation allowed.
16
EDUCATION LICENSE PLATE FEES
17
Education License Plate Fees Fund (IC 9-18-31)
18
Total Operating Expense
141,200
19
CENTER FOR SCHOOL ASSESSMENT
20
Personal Services
311,004
21
Other Operating Expense
706,025
22
ACCREDITATION SYSTEM
23
Personal Services
471,732
24
Other Operating Expense
489,547
25
SPECIAL EDUCATION (S-5)
26
Total Operating Expense
24,750,000
27
28
The foregoing appropriations for special education are made under IC 20-35-6-2.
29
30
CENTER FOR COMMUNITY RELATIONS AND SPECIAL POPULATIONS
31
Personal Services
234,580
32
Other Operating Expense
78,988
33
SPECIAL EDUCATION EXCISE
34
Alcoholic Beverage Excise Tax Funds (IC 20-35-4-4)
35
Personal Services
344,351
36
Augmentation allowed.
37
CAREER AND TECHNICAL EDUCATION
38
Personal Services
1,319,338
39
Other Operating Expense
40,532
40
ADVANCED PLACEMENT PROGRAM
41
Other Operating Expense
953,284
42
43
The above appropriation for the Advanced Placement Program is to provide funding
44
for students of accredited public and nonpublic schools.
45
46
PSAT PROGRAM
47
Other Operating Expense
717,449
48
49
The above appropriation for the PSAT program is to provide funding for students
1
of accredited public and nonpublic schools.
2
3
CENTER FOR SCHOOL IMPROVEMENT AND PERFORMANCE
4
Personal Services
1,701,447
5
Other Operating Expense
978,089
6
PRINCIPAL LEADERSHIP ACADEMY
7
Personal Services
320,632
8
Other Operating Expense
142,204
9
EDUCATION SERVICE CENTERS
10
Total Operating Expense
2,321,287
11
12
No appropriation made for an education service center shall be distributed to the
13
administering school corporation of the center unless each participating school corporation
14
of the center contracts to pay to the center at least three dollars ($3) per student
15
for fiscal year 2009-2010 based on the school corporation's ADM count as reported
16
for school aid distribution in the fall of 2008. Before notification of education
17
service centers of the formula and components of the formula for distributing funds
18
for education service centers, review and approval of the formula and components
19
must be made by the budget agency.
20
21
TRANSFER TUITION (STATE EMPLOYEES' CHILDREN AND ELIGIBLE
22
CHILDREN IN MENTAL HEALTH FACILITIES)
23
Total Operating Expense
50,000
24
25
The foregoing appropriation for transfer tuition (state employees' children and
26
eligible children in mental health facilities) is made under IC 20-26-11-8 and
27
IC 20-26-11-10.
28
29
TEACHERS' SOCIAL SECURITY AND RETIREMENT DISTRIBUTION
30
Total Operating Expense
2,403,792
31
32
The foregoing appropriation shall be distributed by the department of education
33
on a monthly basis and in approximately equal payments to special education cooperatives,
34
area career and technical education schools, and other governmental entities that
35
received state teachers' Social Security distributions for certified education personnel
36
(excluding the certified education personnel funded through federal grants) during
37
the fiscal year beginning July 1, 1992, and ending June 30, 1993, and for the units
38
under the Indiana state teacher's retirement fund, the amount they received during
39
the 2002-2003 state fiscal year for teachers' retirement. If the total amount to
40
be distributed is greater than the total appropriation, the department of education
41
shall reduce each entity's distribution proportionately.
42
43
DISTRIBUTION FOR TUITION SUPPORT
44
General Fund
45
Total Operating Expense
6,486,965,000
46
47
The foregoing appropriation for distribution for tuition support is to be distributed
48
for tuition support, special education programs, career and technical education programs,
49
honors grants, and the primetime program in accordance with a statute enacted for
1
this purpose during the 2009 session of the general assembly.
2
3
If the above appropriation for distribution for tuition support is more than is required
4
under this SECTION, any excess shall revert to the general fund.
5
6
The above appropriation for tuition support shall be made each calendar year under
7
a schedule set by the budget agency and approved by the governor. However, the schedule
8
shall provide for at least twelve (12) payments, that one (1) payment shall be made
9
at least every forty (40) days, and the aggregate of the payments in each calendar
10
year shall equal the amount required under the statute enacted for the purpose referred
11
to above.
12
13
"Virtual charter school" means any entity that provides for the delivery of more than
14
fifty percent (50%) of instruction to students through virtual distance learning,
15
online technologies, or computer based instruction. A virtual charter school is not
16
entitled to any funding from the state of Indiana during the biennium and is not
17
entitled to a distribution of property taxes. The department of education shall submit
18
a report to the legislative council before November 1, 2009, that describes how the
19
department would operate a pilot program for the delivery of educational services
20
through one (1) or more virtual charter schools, including costs, application standards,
21
capitalization and operating standards, student admission standards, and procedures
22
for enforcing the department's standards. The report shall be submitted to the legislative
23
council in an electronic format under IC 5-14-6. This paragraph expires June 30, 2010.
24
25
NEW FACILITY ADJUSTMENT DISTRIBUTIONS (IC 20-43-11.5)
26
Other Operating Expense
10,000,000
27
28
DISTRIBUTION FOR SUMMER SCHOOL
29
Other Operating Expense
18,360,000
30
31
It is the intent of the 2009 general assembly that the above appropriation for summer
32
school shall be the total allowable state expenditure for such program. Therefore,
33
if the expected disbursements are anticipated to exceed the total appropriation for
34
that state fiscal year, then the department of education shall reduce the distributions
35
proportionately.
36
37
EARLY INTERVENTION PROGRAM AND READING DIAGNOSTIC ASSESSMENT
38
Total Operating Expense
4,720,000
39
40
The above appropriation for the early intervention program may be used for grants
41
to local school corporations for grant proposals for early intervention programs.
42
43
The foregoing appropriation may be used by the department for the reading diagnostic
44
assessment and subsequent remedial programs or activities. The reading diagnostic
45
assessment program, as approved by the board, is to be made available on a voluntary
46
basis to all Indiana public and nonpublic school first and second grade students
47
upon the approval of the governing body of school corporations. The board shall determine
48
how the funds will be distributed for the assessment and related remediation. The
49
department or its representative shall provide progress reports on the assessment
1
as requested by the board and the education roundtable.
2
3
ADULT EDUCATION DISTRIBUTION
4
Total Operating Expense
14,000,000
5
6
It is the intent of the 2009 general assembly that the above appropriation for adult
7
education is the total allowable state expenditure for such program. Therefore, if
8
the expected disbursements are anticipated to exceed the total appropriation for a
9
state fiscal year, the department of education shall reduce the distributions proportionately.
10
11
NATIONAL SCHOOL LUNCH PROGRAM
12
Total Operating Expense
5,400,000
13
MARION COUNTY DESEGREGATION COURT ORDER
14
Total Operating Expense
18,200,000
15
16
The foregoing appropriation for court ordered desegregation costs is made pursuant
17
to order No. IP 68-C-225-S of the United States District Court for the Southern District
18
of Indiana. If the sums herein appropriated are insufficient to enable the state
19
to meet its obligations, then there are hereby appropriated from the state general
20
fund such further sums as may be necessary for such purpose.
21
22
TEXTBOOK REIMBURSEMENT
23
Total Operating Expense
45,000,000
24
25
Before a school corporation or an accredited nonpublic school may receive a distribution
26
under the textbook reimbursement program, the school corporation or accredited nonpublic
27
school shall provide to the department the requirements established in IC 20-33-5-2.
28
The department shall provide to the family and social services administration (FSSA)
29
all data required for FSSA to meet the data collection reporting requirement in 45
30
CFR 265. Family and social services administration, division of family resources,
31
shall apply all qualifying expenditures for the textbook reimbursement program toward
32
Indiana's maintenance of effort under the federal Temporary Assistance to Needy Families
33
(TANF) program (45 CFR 260 et seq.).
34
35
The foregoing appropriation for textbook reimbursement includes the appropriation
36
of the common school fund interest balance. The remainder of the above appropriation
37
is provided from the state general fund.
38
39
FULL-DAY KINDERGARTEN
40
Total Operating Expense
86,500,000
41
42
The above appropriation for full day kindergarten is available to school corporations
43
and charter schools that apply to the department of education for funding of full day
44
kindergarten. The amount available to a school corporation or charter school equals
45
the amount appropriated divided by the total number of eligible pupils (as defined
46
in IC 20-43-1-11) enrolled in full day kindergarten in all participating school corporations
47
and charter schools in the current year, and then multiplied by the total number
48
of eligible pupils (as defined in IC 20-43-1-11) enrolled in full day kindergarten
49
in the school corporation or charter school in the current year, as determined on
1
the initial count. However, a school corporation or charter school may not receive
2
more than $1,132 dollars per student for full day kindergarten. A school corporation
3
or charter school that is awarded a grant must provide to the department of education
4
a financial report stating how the funds were spent. Any unspent funds at the end
5
of the biennium must be returned to the state by the school corporation or charter
6
school.
7
8
To provide full day kindergarten programs, a school corporation or charter school
9
that determines there is inadequate space to offer a program in the school corporation's
10
or charter school's existing facilities may offer the program in any suitable space
11
located within the geographic boundaries of the school corporation or, in the case
12
of a charter school, a location that is in the general vicinity of the charter school's
13
existing facilities. A full day kindergarten program offered by a school corporation
14
or charter school must meet the academic standards and other requirements of IC 20.
15
16
A school corporation or charter school that receives a grant must meet the academic standards
17
and other requirements of IC 20.
18
19
In awarding grants from the above appropriations, the department of education may
20
not refuse to make a grant to a school corporation or reduce the award that would
21
otherwise be made to the school corporation because the school corporation used federal
22
grants or loans, including Title I grants, to fund part or all of the school corporation's
23
full day kindergarten program in a school year before the school year in which the
24
grant will be given or because the school corporation intends to use federal grants
25
or loans, including Title I grants, to fund part of the school corporation's full
26
day kindergarten program in a school year in which the grant will be given.
27
28
The state board and department shall provide support to school corporations and charter
29
schools in the development and implementation of child centered and learning focused
30
programs using the following methods:
31
(1) Targeting professional development funds to provide teachers in kindergarten
32
through grade 3 education in:
33
(A) scientifically proven methods of teaching reading;
34
(B) the use of data to guide instruction; and
35
(C) the use of age appropriate literacy and mathematics assessments.
36
(2) Making uniform, predictively valid, observational assessments that:
37
(A) provide frequent information concerning the student's progress to the student's
38
teacher; and
39
(B) measure the student's progress in literacy;
40
available to teachers in kindergarten through grade 3. Teachers shall monitor students
41
participating in a program, and the school corporation or charter school shall report
42
the results of the assessments to the parents of a child completing an assessment
43
and to the department.
44
(3) Undertaking a longitudinal study of students in programs in Indiana to determine
45
the achievement levels of the students in kindergarten and later grades.
46
47
REMEDIATION
48
Total Operating Expense
41,000,000
49
1
Prior to notification of local school corporations of the formula and components
2
of the formula for distributing funds for remediation, review and approval of the
3
formula and components shall be made by the budget agency.
4
5
The above appropriation for remediation shall be used by school corporations
6
to provide remediation programs for students who attend public and nonpublic schools.
7
For purposes of tuition support, these students are not to be counted in the average
8
daily membership.
9
10
One million dollars ($1,000,000) shall be used in the state fiscal year from the above
11
appropriation for TESTING for ACT/SAT test preparation.
12
13
GRADUATION EXAM REMEDIATION
14
Other Operating Expense
4,958,910
15
16
Prior to notification of local school corporations of the formula and components
17
of the formula for distributing funds for graduation exam remediation, review and
18
approval of the formula and components shall be made by the budget agency.
19
20
SPECIAL EDUCATION PRESCHOOL
21
Total Operating Expense
38,400,000
22
23
The above appropriation for Special Education Preschool shall be distributed to guarantee
24
a minimum of $2,750 per child enrolled in special education preschool programs from
25
state sources for this purpose. It is the intent of the 2009 general assembly that
26
the above appropriation for Special Education Preschool is the total allowable expenditure
27
for the program. Therefore, if the expected disbursements are anticipated to exceed
28
the total appropriation for that state fiscal year, then the department of education
29
shall reduce the distributions proportionately.
30
31
NON-ENGLISH SPEAKING PROGRAM
32
Other Operating Expense
8,000,000
33
34
The above appropriation for the Non-English Speaking Program is for pupils who
35
have a primary language other than English and limited English proficiency, as determined
36
by using a standard proficiency examination that has been approved by the department
37
of education.
38
39
The grant amount is two hundred dollars ($200) per pupil. It is the intent of the
40
2009 general assembly that the above appropriation for the Non-English Speaking
41
Program is the total allowable state expenditure for the program. If the expected
42
distributions are anticipated to exceed the total appropriation for the state fiscal
43
year, the department of education shall reduce each school corporation's distribution
44
proportionately.
45
46
GIFTED AND TALENTED EDUCATION PROGRAM
47
Personal Services
211,348
48
Other Operating Expense
12,788,801
49
1
DISTRIBUTION FOR ADULT VOCATIONAL EDUCATION
2
Total Operating Expense
250,000
3
4
The distribution for adult career and technical education programs shall be made
5
in accordance with the state plan for vocational education.
6
7
PRIMETIME
8
Personal Services
172,566
9
Other Operating Expense
34,467
10
DRUG FREE SCHOOLS
11
Personal Services
52,361
12
Other Operating Expense
20,093
13
PROFESSIONAL DEVELOPMENT DISTRIBUTION
14
Other Operating Expense
13,812,500
15
16
The foregoing appropriation for professional development distributions includes schools
17
defined under IC 20-31-2-8.
18
19
ALTERNATIVE SCHOOLS
20
Total Operating Expense
6,380,319
21
22
EDUCATIONAL TECHNOLOGY PROGRAM AND FUND
23
(INCLUDING 4R'S TECHNOLOGY GRANT PROGRAM)
24
Total Operating Expense
2,109,036
25
26
Of the foregoing appropriation for Educational Technology Program and Fund, $825,000
27
shall be allocated to the buddy system in the state fiscal year. The remaining amounts
28
shall be allocated for technology programs and resources for kindergarten through
29
twelfth grade.
30
31
SENATOR DAVID C. FORD EDUCATIONAL TECHNOLOGY PROGRAM (IC 20-20-13)
32
Total Operating Expense
2,500,000
33
34
Notwithstanding IC 20-20-13-17, the department of education may adjust the grant
35
amount to reflect available funding.
36
37
PROFESSIONAL STANDARDS DIVISION
38
General Fund
39
Personal Services
1,054,199
40
Other Operating Expense
1,762,303
41
Professional Standards Board Licensing Fund
42
Total Operating Expense
1,500,000
43
Augmentation allowed.
44
45
The above appropriations for the Professional Standards Division do not include funds
46
to pay stipends for mentor teachers.
47
48
SCHOOL BUSINESS OFFICIALS ACADEMY
49
Total Operating Expense
150,000
1
2
The department shall make the foregoing appropriation for School Business Officials
3
Academy available to the Indiana Association of School Business Officials to assist
4
in the creation of an academy designed to strengthen the management and leadership
5
skills of practicing Indiana school business officials.
6
7
LEVY REPLACEMENT GRANT (IC 20-20-36.2)
8
Other Operating Expense
81,000,000
9
10
C. INTERNET BACKBONE
11
12
FOR THE INDIANA HIGHER EDUCATION TELECOMMUNICATIONS SYSTEM (IHETS)
13
Total Operating Expense
5,000,000
14
15
The sum herein appropriated to the Indiana Higher Education Telecommunications System
16
(IHETS) is in addition to all income of IHETS from all permanent fees and endowments
17
and from all land grants, fees, earnings, and receipts, including gifts, grants,
18
bequests, and devises, and receipts from any miscellaneous sales from whatever source
19
derived.
20
21
All such income and all such fees, earnings, and receipts on hand June 30, 2009,
22
and all such income and fees, earnings, and receipts accruing thereafter are hereby
23
appropriated to the directors of IHETS and may be expended for any necessary expenses
24
of IHETS. However, such income, fees, earnings, and receipts may be used for land
25
and structures only if approved by the governor and the budget agency.
26
27
The foregoing appropriation to IHETS includes the employers' share of Social Security
28
payments for IHETS employees under the public employees' retirement fund, or the
29
Indiana state teachers' retirement fund. The funds appropriated also include funding
30
for the employers' share of payments to the public employees' retirement fund and
31
to the Indiana state teachers' retirement fund at a rate to be established by the
32
retirement funds for both fiscal years for IHETS employees covered by these retirement
33
plans.
34
35
The directors of IHETS are hereby authorized to accept federal grants, subject to
36
IC 4-12-1.
37
38
D. RETIREMENT PLANS
39
40
FOR THE INDIANA STATE TEACHERS' RETIREMENT FUND
41
POSTRETIREMENT PENSION INCREASES
42
Other Operating Expense
58,190,084
43
44
The appropriation for postretirement pension increases is made for those benefits
45
and adjustments provided in IC 5-10.4 and IC 5-10.2-5.
46
47
TEACHERS' RETIREMENT FUND DISTRIBUTION
48
From the General Fund
49
599,116,164
1
From the Administrative Trust Fund (IC 4-30-16-3)
2
30,000,000
3
4
The amounts specified from the general fund and the administrative trust fund are
5
for the following purposes:
6
7
Other Operating Expense
629,116,164
8
Augmentation allowed.
9
10
If the amount actually required under the pre-1996 account of the teachers' retirement
11
fund for actual benefits for the Post Retirement Pension Increases that are funded
12
on a "pay as you go" basis plus the base benefits under the pre-1996 account of the
13
teachers' retirement fund is:
14
(1) greater than the above appropriations for a year, after notice to the
15
governor and the budget agency of the deficiency, the above appropriation for
16
the year shall be augmented from the general fund. Any augmentation shall
17
be included in the required pension stabilization calculation under IC 5-10.4; or
18
(2) less than the above appropriations for a year, the excess shall be retained
19
in the general fund. The portion of the benefit funded by the annuity account
20
and the actuarially funded Post Retirement Pension Increases shall not be part
21
of this calculation.
22
23
E. OTHER EDUCATION
24
25
FOR THE EDUCATION EMPLOYMENT RELATIONS BOARD
26
Personal Services
587,688
27
Other Operating Expense
52,720
28
29
FOR THE STATE LIBRARY
30
Personal Services
2,589,615
31
Other Operating Expense
850,689
32
STATEWIDE LIBRARY SERVICES
33
Total Operating Expense
1,593,503
34
35
The foregoing appropriation for statewide library services will be used to provide services
36
to libraries across the state. These services may include, but will not be limited to, programs
37
including Wheels, I*Ask, and professional development. The state library shall identify
38
statewide library services that are to be provided by a vendor. Those services identified
39
by the library shall be procured through a competitive process using one or more requests
40
for proposals covering the service.
41
42
LIBRARY SERVICES FOR THE BLIND - ELECTRONIC NEWSLINES
43
Other Operating Expense
36,400
44
ACADEMY OF SCIENCE
45
Total Operating Expense
8,811
46
47
FOR THE ARTS COMMISSION
48
Personal Services
373,720
49
Other Operating Expense
3,309,003
1
2
The foregoing appropriation to the arts commission includes $575,000 to provide grants
3
under IC 4-23-2.5 to:
4
(1) the arts organizations that have most recently qualified for general operating
5
support as major arts organizations as determined by the arts commission;
6
and
7
(2) the significant regional organizations that have most recently qualified for
8
general operating support as mid-major arts organizations, as determined by the
9
arts commission and its regional re-granting partners.
10
11
FOR THE HISTORICAL BUREAU
12
Personal Services
361,055
13
Other Operating Expense
10,479
14
HISTORICAL MARKER PROGRAM
15
Total Operating Expense
0
16
17
FOR THE COMMISSION ON PROPRIETARY EDUCATION
18
Personal Services
299,783
19
Other Operating Expense
22,040
20
21
SECTION 10. [EFFECTIVE JULY 1, 2009]
22
23
DISTRIBUTIONS
24
25
FOR THE AUDITOR OF STATE
26
HEA 1001 (2008) HOMESTEAD CREDITS
27
Total Operating Expense
110,000,000
28
29
The above appropriations are for additional homestead credits for property taxes
30
paid in 2009 and 2010.
31
32
GAMING TAX
33
Total Operating Expense
139,753,902
34
35
SECTION 11. [EFFECTIVE JULY 1, 2009]
36
37
The following allocations of federal funds are available for vocational and technical
38
education under the Carl D. Perkins Vocational and Technical Education Act of 1998
39
(20 U.S.C. 2301 et seq. for Vocational and Technical Education) (20 U.S.C. 2371
40
for Tech Prep Education). These funds shall be received by the department of workforce
41
development, commission on vocational and technical education, and shall be allocated
42
by the budget agency after consultation with the commission on vocational and technical
43
education, the department of education, the commission for higher education, and
44
the department of correction. Funds shall be allocated to these agencies in accordance
45
with the allocations specified below:
46
47
STATE PROGRAMS AND LEADERSHIP
48
2,557,290
49
SECONDARY VOCATIONAL PROGRAMS
1
14,318,661
2
POSTSECONDARY VOCATIONAL PROGRAMS
3
8,202,039
4
TECHNOLOGY - PREPARATION EDUCATION
5
2,463,650
6
7
SECTION 12. [EFFECTIVE JULY 1, 2009]
8
9
In accordance with IC 22-4.1-13, the budget agency, with the advice of the commission
10
on vocational and technical education and the budget committee, may augment or reduce
11
an allocation of federal funds made under SECTION 11 of this act.
12
13
SECTION 13. [EFFECTIVE JULY 1, 2009]
14
15
Utility bills for the month of June, travel claims covering the period June 16 to
16
June 30, payroll for the period of the last half of June, any interdepartmental bills
17
for supplies or services for the month of June, and any other miscellaneous expenses
18
incurred during the period June 16 to June 30 shall be charged to the appropriation
19
for the succeeding year. No interdepartmental bill shall be recorded as a refund
20
of expenditure to any current year allotment account for supplies or services rendered
21
or delivered at any time during the preceding June period.
22
23
SECTION 14. [EFFECTIVE JULY 1, 2009]
24
25
The budget agency, under IC 4-10-11, IC 4-12-1-13, and IC 4-13-1, in cooperation
26
with the Indiana department of administration, may fix the amount of reimbursement
27
for traveling expenses (other than transportation) for travel within the limits of
28
Indiana. This amount may not exceed actual lodging and miscellaneous expenses incurred.
29
A person in travel status, as defined by the state travel policies and procedures
30
established by the Indiana department of administration and the budget agency, is
31
entitled to a meal allowance not to exceed during any twenty-four (24) hour period
32
the standard meal allowances established by the federal Internal Revenue Service.
33
34
All appropriations provided by this act or any other statute, for traveling and hotel
35
expenses for any department, officer, agent, employee, person, trustee, or commissioner,
36
are to be used only for travel within the state of Indiana, unless those expenses
37
are incurred in traveling outside the state of Indiana on trips that previously have
38
received approval as required by the state travel policies and procedures established
39
by the Indiana department of administration and the budget agency. With the required
40
approval, a reimbursement for out-of-state travel expenses may be granted in an amount
41
not to exceed actual lodging and miscellaneous expenses incurred. A person in travel
42
status is entitled to a meal allowance not to exceed during any twenty-four (24)
43
hour period the standard meal allowances established by the federal Internal Revenue
44
Service for properly approved travel within the continental United States and a minimum
45
of $50 during any twenty-four (24) hour period for properly approved travel outside
46
the continental United States. However, while traveling in Japan, the minimum meal
47
allowance shall not be less than $90 for any twenty-four (24) hour period. While
48
traveling in Korea and Taiwan, the minimum meal allowance shall not be less than
49
$85 for any twenty-four (24) hour period. While traveling in Singapore, China, Great
1
Britain, Germany, the Netherlands, and France, the minimum meal allowance shall not
2
be less than $65 for any twenty-four (24) hour period.
3
4
In the case of the state supported institutions of postsecondary education, approval
5
for out-of-state travel may be given by the chief executive officer of the institution,
6
or the chief executive officer's authorized designee, for the chief executive officer's
7
respective personnel.
8
9
Before reimbursing overnight travel expenses, the auditor of state shall require
10
documentation as prescribed in the state travel policies and procedures established
11
by the Indiana department of administration and the budget agency. No appropriation
12
from any fund may be construed as authorizing the payment of any sum in excess of
13
the standard mileage rates for personally owned transportation equipment established
14
by the federal Internal Revenue Service when used in the discharge of state business.
15
The Indiana department of administration and the budget agency may adopt policies
16
and procedures relative to the reimbursement of travel and moving expenses of new
17
state employees and the reimbursement of travel expenses of prospective employees
18
who are invited to interview with the state.
19
20
SECTION 15. [EFFECTIVE JULY 1, 2009]
21
22
Notwithstanding IC 4-10-11-2.1, the salary per diem of members of boards, commissions,
23
and councils who are entitled to a salary per diem is $50 per day. However, members
24
of boards, commissions, or councils who receive an annual or a monthly salary paid
25
by the state are not entitled to the salary per diem provided in IC 4-10-11-2.1.
26
27
SECTION 16. [EFFECTIVE JULY 1, 2009]
28
29
No payment for personal services shall be made by the auditor of state unless the
30
payment has been approved by the budget agency or the designee of the budget agency.
31
32
SECTION 17. [EFFECTIVE JULY 1, 2009]
33
34
No warrant for operating expenses, capital outlay, or fixed charges shall be issued
35
to any department or an institution unless the receipts of the department or institution
36
have been deposited into the state treasury for the month. However, if a department
37
or an institution has more than $10,000 in daily receipts, the receipts shall be
38
deposited into the state treasury daily.
39
40
SECTION 18. [EFFECTIVE JULY 1, 2009]
41
42
In case of loss by fire or any other cause involving any state institution or department,
43
the proceeds derived from the settlement of any claim for the loss shall be deposited
44
in the state treasury, and the amount deposited is hereby reappropriated to the institution
45
or department for the purpose of replacing the loss. If it is determined that the
46
loss shall not be replaced, any funds received from the settlement of a claim shall
47
be deposited into the state general fund.
48
49
SECTION 19. [EFFECTIVE JULY 1, 2009]
1
2
If an agency has computer equipment in excess of the needs of that agency, then the
3
excess computer equipment may be sold under the provisions of surplus property sales,
4
and the proceeds of the sale or sales shall be deposited in the state treasury. The
5
amount so deposited is hereby reappropriated to that agency for other operating expenses
6
of the then current year, if approved by the director of the budget agency.
7
8
SECTION 20. [EFFECTIVE JULY 1, 2009]
9
10
If any state penal or benevolent institution other than the Indiana state prison,
11
Pendleton correctional facility, or Putnamville correctional facility shall, in the
12
operation of its farms, produce products or commodities in excess of the needs of
13
the institution, the surplus may be sold through the division of industries and farms,
14
the director of the supply division of the Indiana department of administration,
15
or both. The proceeds of any such sale or sales shall be deposited in the state treasury.
16
The amount deposited is hereby reappropriated to the institution for expenses of
17
the then current year if approved by the director of the budget agency. The exchange
18
between state penal and benevolent institutions of livestock for breeding purposes
19
only is hereby authorized at valuations agreed upon between the superintendents or
20
wardens of the institutions. Capital outlay expenditures may be made from the institutional
21
industries and farms revolving fund if approved by the budget agency and the governor.
22
23
SECTION 21. [EFFECTIVE JULY 1, 2009]
24
25
This act does not authorize any rehabilitation and repairs to any state buildings,
26
nor does it allow that any obligations be incurred for lands and structures, without
27
the prior approval of the budget director or the director's designee. This SECTION
28
does not apply to contracts for the state universities supported in whole or in part
29
by state funds.
30
31
SECTION 22. [EFFECTIVE JULY 1, 2009]
32
33
If an agency has an annual appropriation fixed by law, and if the agency also receives
34
an appropriation in this act for the same function or program, the appropriation
35
in this act supersedes any other appropriations and is the total appropriation for
36
the agency for that program or function.
37
38
SECTION 23. [EFFECTIVE JULY 1, 2009]
39
40
The balance of any appropriation or funds heretofore placed or remaining to the credit
41
of any division of the state of Indiana, and any appropriation or funds provided
42
in this act placed to the credit of any division of the state of Indiana, the powers,
43
duties, and functions whereof are assigned and transferred to any department for
44
salaries, maintenance, operation, construction, or other expenses in the exercise
45
of such powers, duties, and functions, shall be transferred to the credit of the
46
department to which such assignment and transfer is made, and the same shall be available
47
for the objects and purposes for which appropriated originally.
48
49
SECTION 24. [EFFECTIVE JULY 1, 2009]
1
2
The director of the division of procurement of the Indiana department of administration,
3
or any other person or agency authorized to make purchases of equipment, shall not
4
honor any requisition for the purchase of an automobile that is to be paid for from
5
any appropriation made by this act or any other act, unless the following facts are
6
shown to the satisfaction of the commissioner of the Indiana department of administration
7
or the commissioner's designee:
8
(1) In the case of an elected state officer, it shall be shown that the duties of
9
the office require driving about the state of Indiana in the performance of official
10
duty.
11
(2) In the case of department or commission heads, it shall be shown that the statutory
12
duties imposed in the discharge of the office require traveling a greater distance
13
than one thousand (1,000) miles each month or that they are subject to official duty
14
call at all times.
15
(3) In the case of employees, it shall be shown that the major portion of the duties
16
assigned to the employee require travel on state business in excess of one thousand
17
(1,000) miles each month, or that the vehicle is identified by the agency as an integral
18
part of the job assignment.
19
20
In computing the number of miles required to be driven by a department head or an
21
employee, the distance between the individual's home and office or designated official
22
station is not to be considered as a part of the total. Department heads shall annually
23
submit justification for the continued assignment of each vehicle in their department,
24
which shall be reviewed by the commissioner of the Indiana department of administration,
25
or the commissioner's designee. There shall be an insignia permanently affixed on
26
each side of all state owned cars, designating the cars as being state owned. However,
27
this requirement does not apply to state owned cars driven by elected state officials
28
or to cases where the commissioner of the Indiana department of administration or
29
the commissioner's designee determines that affixing insignia on state owned cars
30
would hinder or handicap the persons driving the cars in the performance of their
31
official duties.
32
33
SECTION 25. [EFFECTIVE JULY 1, 2009]
34
35
When budget agency approval or review is required under this act, the budget agency
36
may refer to the budget committee any budgetary or fiscal matter for an advisory
37
recommendation. The budget committee may hold hearings and take any actions authorized
38
by IC 4-12-1-11, and may make an advisory recommendation to the budget agency.
39
40
SECTION 26. [EFFECTIVE JULY 1, 2009]
41
42
The governor of the state of Indiana is solely authorized to accept on behalf of
43
the state any and all federal funds available to the state of Indiana. Federal funds
44
received under this SECTION are appropriated for purposes specified by the federal
45
government, subject to allotment by the budget agency. The provisions of this SECTION
46
and all other SECTIONS concerning the acceptance, disbursement, review, and approval
47
of any grant, loan, or gift made by the federal government or any other source to
48
the state or its agencies and political subdivisions shall apply, notwithstanding
49
any other law. Federal funds from Indiana's apportionment of grants provided to the
1
states under the federal American Recovery and Reinvestment Act of 2009 or another
2
federal economic stimulus law enacted in 2009 may not be allotted or spent without
3
review of the expenditure by the legislative council.
4
5
SECTION 27. [EFFECTIVE JULY 1, 2009]
6
7
Federal funds received as revenue by a state agency or department are not available
8
to the agency or department for expenditure until allotment has been made by the
9
budget agency under IC 4-12-1-12(d).
10
11
SECTION 28. [EFFECTIVE JULY 1, 2009]
12
13
A contract or an agreement for personal services or other services may not be entered
14
into by any agency or department of state government without the approval of the
15
budget agency or the designee of the budget director.
16
17
SECTION 29. [EFFECTIVE JULY 1, 2009]
18
19
Except in those cases where a specific appropriation has been made to cover the payments
20
for any of the following, the auditor of state shall transfer, from the personal
21
services appropriations for each of the various agencies and departments, necessary
22
payments for Social Security, public employees' retirement, health insurance, life
23
insurance, and any other similar payments directed by the budget agency.
24
25
SECTION 30. [EFFECTIVE JULY 1, 2009]
26
27
Subject to SECTION 25 of this act as it relates to the budget committee and this
28
SECTION, the budget agency with the approval of the governor may withhold allotments
29
of any or all appropriations contained in this act for the 2009-2010 state fiscal
30
year, if it is considered necessary to do so in order to prevent a deficit financial
31
situation.
32
33
Notwithstanding any other law, the governor and the budget agency may not withhold
34
allotments of legislatively appropriated funds in a quarterly period (i.e., three
35
(3) month periods) of the state fiscal year beginning July 1, 2009, and ending June
36
30, 2010, unless the governor determines in writing that an emergency exists for
37
that quarterly period and makes the report to the legislative council required by
38
this SECTION. The governor may not declare that an emergency exists for a quarterly
39
period unless general fund and property tax replacement fund revenues collected by
40
the state in the immediately preceding quarterly period are at least five percent
41
(5%) less than the amount of general fund and property tax replacement fund revenues
42
estimated for collection in the quarterly period in the later of the May 27, 2009,
43
adjusted state revenue forecast or a later state revenue forecast issued by the revenue
44
forecast technical committee.
45
46
Notwithstanding any other law, the governor and the budget agency are barred from
47
reverting legislatively appropriated funds in the state fiscal year beginning July
48
1, 2009, and ending June 30, 2010, unless the governor determines in writing that
49
an emergency exists for that state fiscal year and makes the report to the legislative
1
council required by this SECTION. The governor may not declare that an emergency
2
exists for the state fiscal year unless revenues collected by the state in the state
3
fiscal year beginning July 1, 2009, and ending June 30, 2010, are at least five percent
4
(5%) less than the amount of general fund and property tax replacement fund revenues
5
estimated for collection in the state fiscal year in the later of the May 27, 2009,
6
adjusted state revenue forecast or a later state revenue forecast issued by the revenue
7
forecast technical committee.
8
9
Not later than ten (10) regular business days after the governor or budget agency
10
takes an action to withhold an allotment or revert money subject to this SECTION,
11
the governor shall make a report to the legislative council detailing why emergency
12
conditions existed that necessitated the reversions and or non-allotments. The report
13
to the legislative council shall be made in an electronic format under IC 5-14-6.
14
15
The budget agency allotment schedule and process in existence as of January 1st,
16
2009 is the allotment schedule and process that must be utilized for benchmarking
17
purposes under this SECTION.
18
19
The provisions of this SECTION do not apply to any transactions involving federal
20
funds distributed to Indiana under ARRA.
21
22
SECTION 31. [EFFECTIVE JULY 1, 2009]
23
24
CONSTRUCTION
25
26
For the 2009-2010 state fiscal year, the following amounts, from the funds listed
27
as follows, are hereby appropriated to provide for the construction, reconstruction,
28
rehabilitation, repair, purchase, rental, and sale of state properties, capital lease
29
rentals, and the purchase and sale of land, including equipment for such properties
30
and other projects as specified.
31
32
State General Fund - Lease Rentals
33
164,310,237
34
State General Fund - Construction
35
56,017,136
36
State Police Building Commission Fund (IC 9-29-1-4)
37
1,600,000
38
Law Enforcement Academy Building Fund (IC 5-2-1-13(a))
39
165,363
40
Cigarette Tax Fund (IC 6-7-1-29.1)
41
1,800,000
42
Veterans' Home Building Fund (IC 10-17-9-7)
43
2,724,888
44
Postwar Construction Fund (IC 7.1-4-8-1)
45
18,705,741
46
Regional Health Care Construction Account (IC 4-12-8.5)
47
10,744,629
48
Build Indiana Fund (IC 4-30-17)
49
9,000,000
1
State Highway Fund (IC 8-23-9-54)
2
12,500,000
3
American Recovery and Reinvestment Act
4
31,535,049
5
6
TOTAL 309,103,043
7
8
The allocations provided under this SECTION are made from the state general fund,
9
unless specifically authorized from other designated funds by this act. The budget
10
agency, with the approval of the governor, in approving the allocation of funds pursuant
11
to this SECTION, shall consider, as funds are available, allocations for the following
12
specific uses, purposes, and projects:
13
14
A. GENERAL GOVERNMENT
15
16
FOR THE SENATE
17
Remodeling
130,000
18
19
FOR THE STATE BUDGET AGENCY
20
Health and Safety Contingency Fund
2,500,000
21
Aviation Technology Center
1,235,885
22
Airport Facilities Lease
22,650,720
23
Stadium Lease Rental
41,000,000
24
Froebel Park, Gary Comm. Sch. Corp.
200,000
25
26
DEPARTMENT OF ADMINISTRATION - PROJECTS
27
Preventive Maintenance
3,920,917
28
Repair and Rehabilitation
2,667,500
29
DEPARTMENT OF ADMINISTRATION - LEASES
30
General Fund
31
Lease - Government Center North
13,936,391
32
Lease - Government Center South
17,036,962
33
Lease - State Museum
7,289,516
34
Lease - McCarty Street Warehouse
754,687
35
Lease - Parking Garages
5,214,132
36
Lease - Toxicology Lab
5,296,549
37
Lease - Wabash Valley Correctional
18,258,783
38
Lease - Miami Correctional
14,682,090
39
Lease - Pendleton Juvenile Correction
5,108,618
40
Lease - New Castle Correctional
11,845,904
41
Postwar Construction Fund (IC 7.1-4-8-1)
42
Lease - Rockville Correctional
5,391,735
43
Lease - Miami Correctional
1,500,000
44
Lease - Wabash Valley Correctional
1,500,000
45
Regional Health Care Construction Account (IC 4-12-8.5)
46
Lease - Evansville State Hospital
2,731,281
47
Lease - Southeast Regional Treatment
5,179,327
48
Lease - Logansport State Hospital
2,834,021
49
1
B. PUBLIC SAFETY
2
3
(1) LAW ENFORCEMENT
4
5
INDIANA STATE POLICE
6
State Police Building Commission Fund (IC 9-29-1-4)
7
Preventive Maintenance
507,500
8
Repair and Rehabilitation
1,092,500
9
LAW ENFORCEMENT TRAINING BOARD
10
Law Enforcement Academy Building Fund (IC 5-2-1-13(a))
11
Preventive Maintenance
165,363
12
ADJUTANT GENERAL
13
Preventive Maintenance
125,000
14
Land Acquistion
2,000,000
15
16
(2) CORRECTIONS
17
18
DEPARTMENT OF CORRECTION - PROJECTS
19
Preventive Maintenance
38,414
20
CORRECTIONAL UNITS
21
Preventive Maintenance
719,385
22
STATE PRISON
23
Preventive Maintenance
477,246
24
Postwar Construction Fund (IC 7.1-4-8-1)
25
Repair and Rehabilitation
1,149,000
26
PENDLETON CORRECTIONAL FACILITY
27
Preventive Maintenance
628,532
28
Postwar Construction Fund (IC 7.1-4-8-1)
29
Repair and Rehabilitation
1,732,500
30
WOMEN'S PRISON
31
Preventive Maintenance
269,416
32
Postwar Construction Fund (IC 7.1-4-8-1)
33
Repair and Rehabilitation
145,500
34
NEW CASTLE CORRECTIONAL FACILITY
35
Preventive Maintenance
175,194
36
Postwar Construction Fund (IC 7.1-4-8-1)
37
Repair and Rehabilitation
182,500
38
PUTNAMVILLE CORRECTIONAL FACILITY
39
Preventive Maintenance
432,411
40
Postwar Construction Fund (IC 7.1-4-8-1)
41
Construct New Fire Station
125,000
42
Repair and Rehabilitation
785,000
43
PLAINFIELD EDUCATION RE-ENTRY FACILITY
44
Preventive Maintenance
161,402
45
Postwar Construction Fund (IC 7.1-4-8-1)
46
Repair and Rehabilitation
370,000
47
INDIANAPOLIS JUVENILE CORRECTIONAL FACILITY
48
Preventive Maintenance
197,755
49
Postwar Construction Fund (IC 7.1-4-8-1)
1
Repair and Rehabilitation
106,250
2
BRANCHVILLE CORRECTIONAL FACILITY
3
Preventive Maintenance
136,466
4
WESTVILLE CORRECTIONAL FACILITY
5
Preventive Maintenance
403,165
6
Postwar Construction Fund (IC 7.1-4-8-1)
7
Repair and Rehabilitation
1,150,000
8
ROCKVILLE CORRECTIONAL FACILITY
9
Preventive Maintenance
178,648
10
PLAINFIELD CORRECTIONAL FACILITY
11
Preventive Maintenance
331,852
12
Postwar Construction Fund (IC 7.1-4-8-1)
13
Repair and Rehabilitation
527,000
14
RECEPTION-DIAGNOSTIC CENTER
15
Preventive Maintenance
107,232
16
Postwar Construction Fund (IC 7.1-4-8-1)
17
Repair and Rehabilitation
346,000
18
CORRECTIONAL INDUSTRIAL FACILITY
19
Preventive Maintenance
292,086
20
Postwar Construction Fund (IC 7.1-4-8-1)
21
Repair and Rehabilitation
926,500
22
WABASH VALLEY CORRECTIONAL FACILITY
23
Preventive Maintenance
304,410
24
Postwar Construction Fund (IC 7.1-4-8-1)
25
Repair and Rehabilitation
80,000
26
CHAIN O' LAKES CORRECTIONAL FACILITY
27
Preventive Maintenance
38,414
28
Postwar Construction Fund (IC 7.1-4-8-1)
29
Construct New Maintenance Building
90,000
30
Construct New Dormitory
160,000
31
MADISON CORRECTIONAL FACILITY
32
Postwar Construction Fund (IC 7.1-4-8-1)
33
Repair and Rehabilitation
45,000
34
MIAMI CORRECTIONAL FACILITY
35
Preventive Maintenance
332,280
36
CAMP SUMMIT CORRECTIONAL FACILITY
37
Postwar Construction Fund (IC 7.1-4-8-1)
38
Repair and Rehabilitation
235,000
39
PENDLETON JUVENILE CORRECTIONAL FACILITY
40
Preventive Maintenance
114,369
41
42
C. CONSERVATION AND ENVIRONMENT
43
44
DEPARTMENT OF NATURAL RESOURCES - GENERAL ADMINISTRATION
45
Preventive Maintenance
75,000
46
Repair and Rehabilitation
500,000
47
FISH AND WILDLIFE
48
Preventive Maintenance
1,000,000
49
Repair and Rehabilitation
1,825,000
1
FORESTRY
2
Preventive Maintenance
1,000,000
3
Repair and Rehabilitation
2,000,000
4
MUSEUMS AND HISTORIC SITES
5
Preventive Maintenance
237,500
6
Historic Sites Exhibits
325,000
7
Repair and Rehabilitation
1,360,000
8
NATURE PRESERVES
9
Preventive Maintenance
115,000
10
Repair and Rehabilitation
634,271
11
OUTDOOR RECREATION
12
Preventive Maintenance
25,000
13
Outdoor Rec. SCORP
20,000
14
Repair and Rehabilitation
236,822
15
STATE PARKS AND RESERVOIR MANAGEMENT
16
Preventive Maintenance
1,450,000
17
Repair and Rehabilitation
10,781,844
18
State Parks Bond Payments
458,514
19
Falls of the Ohio Lease
182,000
20
Cigarette Tax Fund (IC 6-7-1-29.1)
21
Preventive Maintenance
1,800,000
22
DIVISION OF WATER
23
Preventive Maintenance
62,500
24
Div. of Water Flood Plain Mapping
200,000
25
Repair and Rehabilitation
1,212,500
26
ELKHART RIVER
27
Flood Control
400,000
28
ENFORCEMENT
29
Preventive Maintenance
125,000
30
STATE MUSEUM
31
Preventive Maintenance
381,250
32
ENTOMOLOGY
33
Repair and Rehabilitation
500,000
34
WAR MEMORIALS COMMISSION
35
Preventive Maintenance
617,000
36
IWM Fire Suppression/Material abate
150,000
37
Indiana War Memorial ADA Access
125,000
38
Repair and Rehabilitation
346,000
39
LITTLE CALUMET RIVER BASIN COMMISSION
40
Build Indiana Fund (IC 4-30-17)
41
Repair and Rehabilitation
9,000,000
42
43
The above appropriation for the Little Calumet River Basin Commission shall be used
44
to match federal funds and may be used only for tangible construction activities.
45
Notwithstanding IC 4-13-2-19 or any other law, the above appropriation for the Little
46
Calumet River Basin Commission does not revert to the general fund or another fund
47
at the close of any state fiscal year but remains available to the Little Calumet
48
River Basin Commission until the purposes of which it was appropriated are fulfilled.
49
1
KANKAKEE RIVER BASIN COMMISSION
2
General Fund
3
Repair and Rehabilitation
1,000,000
4
ARRA State Fiscal Stabilization Fund (Section 14002(b))
5
Repair and Rehabilitation
500,000
6
7
D. TRANSPORTATION
8
9
DEPARTMENT OF TRANSPORTATION
10
State Highway Fund (IC 8-23-9-54)
11
Buildings and Grounds
12,500,000
12
13
The above appropriation for highway buildings and grounds may be used for land acquisition,
14
site development, construction and equipping of new highway facilities and for maintenance,
15
repair, and rehabilitation of existing state highway facilities after review by the
16
budget committee.
17
18
AIRPORT DEVELOPMENT
19
Airport Development
1,200,000
20
21
The foregoing allocation for the Indiana department of transportation is for airport
22
development and shall be used for the purpose of assisting local airport authorities and
23
local units of governments in matching available federal funds under the airport
24
improvement program and for matching federal grants for airport planning and for the
25
other airport studies. Matching grants of aid shall be made in accordance with the
26
approved annual capital improvements program of the Indiana department of
27
transportation and with the approval of the governor and the budget agency.
28
29
E. FAMILY AND SOCIAL SERVICES, HEALTH, AND VETERANS' AFFAIRS
30
31
(1) FAMILY AND SOCIAL SERVICES ADMINISTRATION
32
33
EVANSVILLE PSYCHIATRIC CHILDREN'S CENTER
34
Preventive Maintenance
22,500
35
Repair and Rehabilitation
143,830
36
EVANSVILLE STATE HOSPITAL
37
Preventive Maintenance
250,000
38
Repair and Rehabilitation
180,000
39
MADISON STATE HOSPITAL
40
Preventive Maintenance
485,704
41
Repair and Rehabilitation
478,400
42
LOGANSPORT STATE HOSPITAL
43
Preventive Maintenance
481,572
44
Repair and Rehabilitation
2,243,350
45
RICHMOND STATE HOSPITAL
46
Preventive Maintenance
605,362
47
Repair and Rehabilitation
1,201,850
48
LARUE CARTER MEMORIAL HOSPITAL
49
Preventive Maintenance
1,931,559
1
2
(2) PUBLIC HEALTH
3
4
SCHOOL FOR THE BLIND AND VISUALLY IMPAIRED
5
Preventive Maintenance
282,857
6
Postwar Construction Fund (IC 7.1-4-8-1)
7
Repair and Rehabilitation
1,144,006
8
SCHOOL FOR THE DEAF
9
Preventive Maintenance
282,857
10
Postwar Construction Fund (IC 7.1-4-8-1)
11
Repair and Rehabilitation
1,014,750
12
13
(3) VETERANS' AFFAIRS
14
15
INDIANA VETERANS' HOME
16
Veterans' Home Building Fund (IC 10-17-9-7)
17
Preventive Maintenance
750,000
18
Repair and Rehabilitation
1,974,888
19
20
F. EDUCATION
21
22
HIGHER EDUCATION
23
24
INDIANA UNIVERSITY - TOTAL SYSTEM
25
ARRA State Fiscal Stabilization Fund (Section 14002(b))
26
General Repair and Rehab
12,601,282
27
PURDUE UNIVERSITY - TOTAL SYSTEM
28
ARRA State Fiscal Stabilization Fund (Section 14002(b))
29
General Repair and Rehab
9,888,659
30
INDIANA STATE UNIVERSITY
31
ARRA State Fiscal Stabilization Fund (Section 14002(b))
32
General Repair and Rehab
2,340,990
33
UNIVERSITY OF SOUTHERN INDIANA
34
ARRA State Fiscal Stabilization Fund (Section 14002(b))
35
General Repair and Rehab
560,963
36
BALL STATE UNIVERSITY
37
ARRA State Fiscal Stabilization Fund (Section 14002(b))
38
General Repair and Rehab
3,363,150
39
VINCENNES UNIVERSITY
40
ARRA State Fiscal Stabilization Fund (Section 14002(b))
41
General Repair and Rehab
1,136,484
42
IVY TECH COMMUNITY COLLEGE
43
ARRA State Fiscal Stabilization Fund (Section 14002(b))
44
General Repair and Rehab
1,143,521
45
FEE REPLACEMENT CONTINGENCY FUND
46
Total Operating Expense
2,000,000
47
48
The budget agency shall establish an account or fund for the above appropriation
49
for the fee replacement contingency fund. The above appropriation shall be used to
1
make fee replacement distributions to state educational institutions (as defined
2
in IC 1-1-4-7) to pay debt service, including principal and interest, for capital
3
uses, purposes, and projects for which bonds were authorized by P.L. 234-2007 but
4
not issued because of the lack of approval or review by the commission for higher
5
education, budget agency, office of management and budget, or the governor before
6
January 1, 2009.
7
8
SECTION 32. [EFFECTIVE JULY 1, 2009]
9
10
The budget agency may employ one (1) or more architects or engineers to inspect
11
construction, rehabilitation, and repair projects covered by the appropriations in
12
this act or previous acts.
13
14
SECTION 33. [EFFECTIVE JULY 1, 2009]
15
16
If any part of a construction or rehabilitation and repair appropriation made by
17
this act or any previous acts has not been allotted or encumbered before the expiration
18
of two (2) biennia, the budget agency may determine that the balance of the appropriation
19
is not available for allotment. The appropriation may be terminated, and the balance
20
may revert to the fund from which the original appropriation was made.
21
22
SECTION 34. [EFFECTIVE UPON PASSAGE]
23
24
The budget agency may retain balances in the mental health fund at the end of any
25
fiscal year to ensure there are sufficient funds to meet the service needs of the
26
developmentally disabled and the mentally ill in any year.
27
28
SECTION 35. [EFFECTIVE UPON PASSAGE]
29
30
If the budget director determines at any time during the biennium that the executive
31
branch of state government cannot meet its statutory obligations due to insufficient
32
funds in the general fund, then notwithstanding IC 4-10-18, the budget agency, with
33
the approval of the governor and after review by the budget committee, may transfer
34
from the counter-cyclical revenue and economic stabilization fund to the general
35
fund any additional amount necessary to maintain a positive balance in the general
36
fund.
37
38
An amount equal to the amount of the appropriation from the state general fund for
39
distribution for tuition support for the state fiscal year beginning July 1, 2008,
40
and ending June 30, 2009, (as enacted in P.L.146-2008, SECTION 854 and without any
41
adjustment for the changes in the calendar year cap in IC 20-43-2-2 made by this
42
act) that is not needed for the June 2009, tuition support payment to school corporations
43
and charter schools (amounting to approximately five hundred seventy-nine million
44
dollars ($579,000,000)) because of the distribution to school corporations and charter
45
schools of federal funds received from the ARRA state fiscal stabilization fund in
46
lieu of a distribution from the state general fund for the June tuition support payment
47
shall be deposited in the state tuition reserve fund (IC 4-12-1-15.7) before the
48
earlier of July 1, 2009, the effective date of this SECTION.
49
It is also estimated that forty three million dollars ($43,000,000) of federal funds
received from the ARRA state fiscal stabilization fund will be utilized in lieu of
money appropriated from the state general fund for some or all of the July 2009,
tuition support payment. Money from the state general fund not being utilized for
the July 2009 tuition support payment because of the distribution to school corporations
and charter schools of federal funds received from the ARRA state fiscal stabilization
fund in lieu of a distribution from the state general fund shall be deposited in
the state tuition reserve fund (IC 4-12-1-15.7) not later than ten (10) regular business
days after the disbursement of funds to school corporations and charter schools.
SECTION 36. [EFFECTIVE JULY 1, 2009]
(a) On or before July 15, 2009, and January 15,
2010, the budget agency shall calculate whether receipts from actual tax collections exceed the
May 27, 2009, adjusted state revenue forecast for the preceding six (6) month period. If actual
receipts for the sixth (6) month period exceed the May 27, 2009, adjusted state revenue forecast
for the same six (6) month period, fifty percent (50%) of the excess revenue is appropriated to
the department of education to be used as a special one (1) time tuition support distribution. The
budget agency or the department of education may exceed the calendar year tuition support
maximum distribution.
SOURCE: -->
SECTION 37. [EFFECTIVE JULY 1, 2009]
(a) The following definitions apply throughout this
SECTION:
(1) "Phase 1 of the West Lake line" means a commuter transportation district project (as
defined in IC 8-5-15-1) that extends passenger rail service by the Chicago, South Shore, and
South Bend Railroad along a route to Lowell, Indiana.
(2) "Transportation entity" refers to the following, as appropriate:
(A) The Northern Indiana Commuter Transportation District.
(B) The Central Indiana Regional Transportation Authority.
(C) The Indianapolis Public Transportation Corporation.
(b) There is appropriated to the Northern Indiana Commuter Transportation District fifteen
million dollars ($15,000,000) from the state general fund for its use in relocating rail lines to the
west side of the airport in South Bend, Indiana, beginning July 1, 2009, and ending June 30,
2010.
(c) There is appropriated to the Northern Indiana Commuter Transportation District fifteen
million dollars ($15,000,000) from the state general fund for its use in conducting preliminary
engineering and environmental studies and other activities necessary or appropriate to construct
phase 1 of the West Lake line, beginning July 1, 2009, and ending June 30, 2010.
(d) There is appropriated to the Northern Indiana Commuter Transportation District five
million dollars ($5,000,000) from the state general fund for its use in making railroad track
safety and efficiency improvements in Michigan City, Indiana, beginning July 1, 2009, and
ending June 30, 2010.
(e) There is appropriated to the Central Indiana Regional Transportation Authority fifteen
million dollars ($15,000,000) from the state general fund for its use in advancing the proposed
rail transit for the northeast corridor of central Indiana, beginning July 1, 2009, and ending
June 30, 2010.
(f) There is appropriated to the Indianapolis Public Transportation Corporation three million
dollars ($3,000,000) from the state general fund for the purposes authorized under IC 36-9-4 for
a public transportation corporation, beginning July 1, 2009, and ending June 30, 2010.
(g) The sums appropriated to the transportation entities by this SECTION are in addition to
all other income and receipts of the transportation entities and shall not be considered in
awarding grants to transportation entities under a law other than this SECTION.
Notwithstanding IC 4-10-11, IC 4-12-1-14, or any other law, the amount of the appropriations
under this SECTION shall be:
(1) allotted for distribution to the transportation entities; and
(2) distributed upon warrant issued by the auditor of state to the appropriate
transportation entity;
as soon as practicable without further review or approval by any other state official or body. A
transportation entity shall periodically file with the budget agency financial statements showing
the uses of the amount distributed to the transportation entity under this SECTION on the
schedule, in the form, and with the detail prescribed by the budget agency.
(h) Notwithstanding IC 4-9.1-1-7, IC 4-12-1-12, IC 4-12-1-14.1, IC 4-13-2-23, or any other law,
an appropriation under this SECTION and the money appropriated by this SECTION are not
subject to transfer, assignment, or reassignment for any use or purpose other than the uses and
purposes specified in this SECTION.
(i) This SECTION expires January 1, 2011.
SOURCE: -->
SECTION 38. [EFFECTIVE JULY 1, 2008 (RETROACTIVE)]: (a) The appropriation from the
state general fund for the period beginning July 1, 2008, and ending June 30, 2009, as set forth
in P.L.234-2007, SECTION 8, Part A, that was made to the budget agency for Medicaid current
obligations total operating expense in the amount of one billion six hundred seventeen million
three hundred sixty-seven thousand five hundred dollars ($1,617,367,500) is canceled.
(b) For the period beginning July 1, 2008, and ending June 30, 2009, one billion three hundred
thirteen million three hundred sixty-seven thousand five hundred dollars ($1,313,367,500) is
appropriated to the budget agency from the state general fund for Medicaid current obligations
total operating expense. Augmentation of this appropriation is allowed.
SOURCE: -->
SECTION 39. [EFFECTIVE JULY 1, 2009]
(a) The trustees of the following institutions may
issue and sell bonds under IC 21-34, subject to the approvals required by IC 21-33-3, for the
following projects if the sum of principal costs of any bond issued, excluding amounts necessary
to provide money for debt service reserves, credit enhancement, or other costs incidental to the
issuance of the bonds, does not exceed the total authority listed below for that institution:
Ball State University
Central Campus Rehabilitation19,700,000
Purdue University
Life Sciences Laboratory Renovations10,000,000
Medical School Renovations12,000,000
North Central Campus
Student Services and Activities Complex30,000,000
Indiana University
Life Sciences Laboratory Renovations10,000,000
Indiana University Purdue University at Indianapolis
Life Sciences Laboratory Renovations10,000,000
Ivy Tech Community College
Anderson Campus20,000,000
Bloomington Campus20,000,000
Warsaw Campus10,100,000
Vincennes University
Davis Hall850,000
P.E. Building5,000,000
Of the above authorization for medical school renovations, a maximum of six million dollars
($6,000,000) is eligible for fee replacement. Subject to this subsection, the above projects are
eligible for fee replacement after July 1, 2011. Only twenty-three million seven hundred
thousand dollars ($23,700,000) of the Purdue University North Central Campus Student Services
and Activities Complex is eligible for fee replacement after July 1, 2011.
(b) The trustees of the following institutions may issue and sell bonds under IC 21-34 for the
following projects if the sum of principal costs of any bond issued, excluding amounts necessary
to provide money for debt service reserves, credit enhancement, or other costs incidental to the
issuance of the bonds, does not exceed the total authority listed below for that institution:
Indiana State University
Federal Building
20,000,000
Indiana University
Northwest Regional Campus
Tamarack Hall
33,000,000
Ivy Tech Community College
Gary Campus
20,000,000
University of Southern Indiana
Teacher Theatre Replacement Project
15,000,000
The authorization above for Tamarack Hall Replacement shall be reduced by any funds that
Indiana University receives for the replacement as insurance proceeds or from any other source.
No further review by the budget committee or approval by the governor, the budget agency, or
the commission for higher education is necessary to issue and sell bonds for the projects
described in this subsection. Except as provided by this subsection, the above projects are
eligible for fee replacement after July 1, 2011. Only ten million dollars ($10,000,000) of the
Indiana State University Federal Building Project is eligible for fee replacement after July 1,
2011.
(c) The trustees of the following institutions may issue and sell bonds under IC 21-34, subject
to the approvals required under IC 21-33-3, to provide funds for the acquisition, renovation,
expansion, and improvements for the following projects (including all related and subordinate
components of the following projects) and may undertake the project if the total costs financed
by the bond issue, excluding any amount necessary to provide money for debt service reserves,
credit enhancement, or other costs incidental to the issuance of the bonds, do not exceed the total
authority listed below for that institution:
Purdue University
Lafayette Campus
Student Fitness and Wellness Center
98,000,000
Indiana University Purdue University at Fort Wayne
Parking Garage
16,800,000
The foregoing projects are not eligible for fee replacement appropriations in any year.
SOURCE: -->
SECTION 40. [EFFECTIVE UPON PASSAGE] The trustees of Vincennes University may issue
and sell bonds under IC 21-34 for the purpose of constructing, furnishing, and equipping a
center for advanced manufacturing and applied technology on the Jasper campus of Vincennes
University, if the sum of principal costs of any bonds issued, excluding amounts necessary to
provide money for debt service reserves, credit enhancement, or other costs incidental to the
issuance of the bonds, does not exceed eight million dollars ($8,000,000). This authorization is
a restatement of and is not in addition to the authorization under P.L.234-2007, SECTION 175.
SOURCE: -->
SECTION 41. [EFFECTIVE UPON PASSAGE]
The trustees of Vincennes University are
authorized to acquire, construct, renovate, improve, and equip a multicultural center to be
funded from sources other than student fees or state funds or bonds payable from student fees
or state funds if the total cost of the project does not exceed five million dollars ($5,000,000).
This authorization is a restatement of and is not in addition to the authorization under
P.L.234-2007, SECTION 177.
SOURCE: -->
SECTION 42. [EFFECTIVE UPON PASSAGE]
(a) The trustees of the following institutions
may issue and sell bonds under IC 21-34 for the following projects if the sum of principal costs
of any bond issued, excluding amounts necessary to provide money for debt service reserves,
credit enhancement, or other costs incidental to the issuance of the bonds, does not exceed the
total authority listed below for that institution:
Indiana University South Bend - Arts Building
Renovation$27,000,000
Indiana University, Purdue University at
Indianapolis - Neurosciences Research Building20,000,000
Indiana University Southeast Medical
Education Center A & E1,000,000
Indiana State University - Life Sciences/Chemistry
Laboratory Renovations & Chiller 14,800,000
Ball State University - Central Campus
Academic Project, Phase I & Utilities33,000,000
Ivy Tech - Indianapolis Community College
for the Fall Creek Expansion Project69,370,000
Ivy Tech - Lamkin Center for Instructional
Development and Leadership1,000,000
Ivy Tech - Warsaw A & E1,000,000
Ivy Tech - Muncie\Anderson A & E4,800,000
Ivy Tech - Elkhart Phase I4,000,000
Purdue University Calumet - Gyt Building A & E2,400,000
Purdue University North Central -
Student Services & Recreation Center A & E1,000,000
The budget committee shall meet to determine the total amount to be authorized for the Ivy
Tech - Indianapolis Community College Fall Creek Expansion Project before June 30, 2009. In
making the determination, the budget committee shall compare the estimated cost of $15,000,000
for improvement and expansion of student services, financial aid, and student gathering spaces,
and the estimated cost of $38,200,000 for classrooms, teaching labs, study spaces, and support
areas with costs per square foot for comparable construction in Marion County. However, the
amount authorized for NMC renovation is $12,400,000 and the amount authorized for the
technical building renovation is $3,800,000.
(b) Except for an additional $4,000,000 authorized for Ivy Tech - Elkhart Phase I, the
authorizations under this SECTION are a restatement of and are not in addition to the
authorizations under P.L.234-2007, SECTION 179. The $4,000,000 authorized for Ivy Tech -
Elkhart Phase I is in addition to sixteen million dollars ($16,000,000) authorized under
P.L.234-2007, SECTION 179.
SOURCE: -->
SECTION 43. [EFFECTIVE UPON PASSAGE]
(a) The trustees of the following institution may
issue and sell bonds under IC 21-34 for the following project if the sum of principal costs of any
bond issued, excluding amounts necessary to provide money for debt service reserves, credit
enhancement, or other costs incidental to the issuance of the bonds, does not exceed the total
authority listed below for that institution:
Purdue University West Lafayette -
Animal Disease Diagnostic Laboratory (BSL-3)$30,000,000
(b) The Indiana department of administration, acting on behalf of the Indiana state board of
animal health, in recognition of the state board of animal health's statutory functions involving
the animal disease diagnostic laboratory, is authorized and directed to enter into a lease
agreement, as lessee, with the trustees of Purdue University as lessor, covering animal disease
diagnostic laboratory (BSL-3).
(c) The authorizations under this SECTION are a restatement of and are not in addition to
the authorizations under P.L.234-2007, SECTION 180.
SOURCE: -->
SECTION 44. [EFFECTIVE UPON PASSAGE]
(a) Notwithstanding SECTION 244 of HEA
1001-2005, the trustees of Purdue University may issue and sell bonds under IC 21-34 for the
following project if the sum of principal costs of any bond issued, excluding amounts necessary
to provide money for debt service reserves, credit enhancement, or other costs incidental to the
issuance of the bonds, does not exceed the total authority listed below:
Purdue University North Central Campus
Parking Garage No. 1$8,000,000
(b) The authorization under this SECTION is a restatement of and is not in addition to the
authorization under P.L.234-2007, SECTION 186.
SOURCE: -->
SECTION 45. [EFFECTIVE JULY 1, 2009] The trustees of the following institutions may issue
and sell bonds under IC 21-34, subject to the approvals required by IC 21-33-3, for the following
projects if the sum of principal costs of any bond issued, excluding amounts necessary to provide
money for debt service reserves, credit enhancement, or other costs incidental to the issuance
of the bonds, does not exceed the total authority listed below for that institution:
Indiana University Purdue University at Indianapolis
Neurosciences Building 33,000,000
Indiana University Bloomington
Cyber Infrastructure 35,700,000
Except as provided by this SECTION, the above projects are eligible for fee replacement after
July 1, 2011. Only sixteen million dollars ($16,000,000) of theIndiana University Bloomington
Cyber Infrastructure project and twenty-three million dollars ($23,000,000) of the Indiana
University-Purdue University at Indianapolis Neurosciences Building project are eligible for fee
replacement after July 1, 2011.
SOURCE: -->
SECTION 46. [EFFECTIVE JULY 1, 2009] (a) The general assembly finds that the state needs
the construction, equipping, renovation, refurbishing, or alteration of a building for the Indiana
state archives (as defined in IC 5-15-5.1-1).
(b) The general assembly finds that the state will have a continuing need for use and
occupancy of the building described in subsection (a).
(c) The general assembly authorizes the Indiana finance authority to provide the building
described in subsection (a) under IC 4-13.5-1 and IC 4-13.5-4. The building must be completed
not later than December 31, 2011.
(d) There is appropriated five hundred thousand dollars ($500,000) to the Indiana finance
authority from the postwar construction fund to carry out architectural and engineering work
for the building described in subsection (a), beginning July 1, 2009, and ending June 30, 2010.
Any unencumbered amount remaining from this appropriation at the end of a state fiscal year
remains available in subsequent state fiscal years for the purposes for which it is appropriated.
SOURCE: -->
SECTION 47. P.L.234-2007, SECTION 299 IS AMENDED TO READ AS FOLLOWS.
[EFFECTIVE JULY 1, 2007 (RETROACTIVE)]:
(a) There is appropriated
ten two million dollars
($10,000,000) ($2,000,000) from the Build Indiana Fund under Ic 4-30-17 to
the Indiana Finance
Authority to
Jennings Water, Inc to provide funding for the construction or financing of public water
supply systems serving Ripley, Decatur, and Jennings counties,
for Water Supply Infrastructure
Projects for Muscatatuck Urban Training Center and Hayden Water Association beginning July
1, 2007, and ending June 30, 2009. The purposes for which the appropriation described in subsection
(a) may be used include use of the appropriation by the Indiana finance authority to hire engineers,
financial analysts and other experts to investigate problems with the availability or quality of public
water and develop proposed solutions. 2010.
(b) After review by the budget committee the Indiana finance authority may enter into agreements
and take any actions necessary to finance projects designed to improve the availability and delivery
of water to the public, including the distribution of one (1) or more grants to an entity providing water
in any combination of Ripley County, Decatur County, or Jennings County. Notwithstanding any
other law, the budget agency as soon as practical after July 1, 2009, shall allot and distribute the
amount of the above appropriation to Jennings Water Company Inc for the purposes described
in subsection (a). This appropriation requires no further review by the budget committee, or
approval by the governor or the budget agency.
(c) The appropriation described in subsection (a) is not subject to transfer to any other fund
or to transfer, assignment, or reassignment for any other use or purpose by the state board of
finance notwithstanding IC 4-9.1-1-7 and IC 4-13-2-23 or by the budget agency notwithstanding
IC 4-12-1-12, or any other law. Notwithstanding IC 4-13-2-19, the money appropriated by this
SECTION does not revert to the state general fund, the build Indiana fund, or any other fund
at the close of any state fiscal year but remains available to the Indiana finance authority until
the purposes for which it was appropriated are fulfilled. If an action has been taken to transfer
the amount of the appropriation out of the build Indiana fund or revert the amount to the build
Indiana fund before passage of this act, the budget agency shall take the actions necessary to
return the money to the build Indiana fund and make the money available to carry out the
purposes of this appropriation.
SOURCE: -->
SECTION 48. [EFFECTIVE UPON PASSAGE] The department of state revenue shall conduct
a study of the feasibility of changing the design and method for verifying, tracking, and tracing
cigarette stamps (as defined in IC 6-7-1-9), including issues related to the use of electronic
cigarette stamp readers, to incorporate the latest technical advances used by other states to
reduce counterfeiting and misuse of cigarette stamps. The study must at least:
(1) describe the changes that could be made;
(2) describe the sources where necessary products and services could be obtained, including
whether there is more than one (1) potential source for necessary products and services;
(3) describe and estimate the capital and operating costs necessary to implement a new
system;
(4) estimate the likely effects on revenue collection and evaluate any other benefits that
would accrue from implementing a new system; and
(5) if beneficial to the state, estimate a schedule on which a conversion could be made and
describe any changes in statutory law that would be necessary to implement the changes.
The department shall pay for the study from unrestricted funds that are otherwise available to
the department of state revenue. The department of state revenue shall report the results of the
study to the legislative council in an electronic format under IC 5-14-6 before November 1, 2009.
SOURCE: IC 4-2-6-12. -->
SECTION 49. IC 4-2-6-12, AS AMENDED BY P.L.89-2006, SECTION 12, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 12. If the commission finds a violation
of this chapter, IC 4-2-7, or IC 4-2-8, or a rule adopted under this chapter, IC 4-2-7, or IC 4-2-8, in a
proceeding under section 4 of this chapter, the commission may take any of the following actions:
(1) Impose a civil penalty upon a respondent not to exceed three (3) times the value of any benefit
received from the violation.
(2) Cancel a contract.
(3) Bar a person from entering into a contract with an agency or a state officer for a period
specified by the commission.
(4) Order restitution or disgorgement.
(5) Reprimand, suspend, or terminate an employee or a special state appointee.
(6) Reprimand or recommend the impeachment of a state officer.
(7) Bar a person from future state employment as an employee or future appointment as a special
state appointee.
(8) Revoke a license or permit issued by an agency.
(9) Bar a person from obtaining a license or permit issued by an agency.
(10) Revoke the registration of a person registered as a lobbyist under IC 4-2-8.
(11) Bar a person from future lobbying activity with a state officer or agency.
(12) If the violation is a violation described in section 13(a)(4) or 15 of this chapter, impose
a civil penalty not to exceed five hundred dollars ($500) for each violation.
A civil penalty imposed under subdivision (12) shall be deposited in the state general fund.
SOURCE: IC 4-2-6-13; (09)PD4360.16. -->
SECTION 50. IC 4-2-6-13, AS AMENDED BY P.L.89-2006, SECTION 13, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 13. (a) Except as provided in
subsection (b), a state officer, an employee, or a special state appointee shall not retaliate or threaten
to retaliate against an employee, a former employee, a special state appointee, or a former special state
appointee because the employee, former employee, special state appointee, or former special state
appointee did any of the following:
(1) Filed a complaint with the commission or the inspector general.
(2) Provided information to the commission or the inspector general.
(3) Testified at a commission proceeding.
(4) Communicated with a member of the general assembly concerning any matter related
to the duties of the employee, a former employee, a special state appointee, or a former
special state appointee.
(b) A state officer, an employee, or a special state appointee may take appropriate action against
an employee who took any of the actions listed in subsection (a) if the employee or special state
appointee:
(1) did not act in good faith; or
(2) knowingly or recklessly provided false information or testimony to the commission.
(c) A person who violates this section is subject to action under section 12 of this chapter.
(d) A person who knowingly or intentionally violates this section (other than a violation of
subsection (a)(4)) commits a Class A misdemeanor. In addition to any criminal penalty imposed under
IC 35-50-3, a person who commits a misdemeanor under this section is subject to action under section
12 of this chapter.
SOURCE: IC 4-2-6-15; (09)PD4360.17. -->
SECTION 51. IC 4-2-6-15 IS ADDED TO THE INDIANA CODE AS A
NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]:
Sec. 15. (a) Except as provided in
subsection (b), a state officer, an employee, or a special state appointee shall not:
(1) withhold any part of an appropriation, fail to allot any part of an appropriation, or
withhold distribution of any part of an allotment; or
(2) threaten to withhold any part of an appropriation, fail to allot any part of an
appropriation, or withhold distribution of any part of an allotment;
against an employee, a former employee, a special state appointee, a former special state
appointee, or another individual or entity providing or formerly providing services payable from
state appropriations or federal grants to the state if the employee, former employee, special state
appointee, former special state appointee, provider, or former provider fails to acquiesce to a
request of the state officer, employee, or special state employee other than a request to comply
with a law, rule adopted by a state agency under IC 4-22-2, or federal regulation or requirement
that applies to the subject of the request.
(b) A state officer, an employee, or a special state appointee may take appropriate action
against an employee or a special state appointee who took any of the actions listed in subsection
(a) if the employee or special state appointee:
(1) did not act in good faith; or
(2) knowingly or recklessly provided false information or testimony to the commission.
(c) A person who violates this section is subject to action under section 12 of this chapter.
SOURCE: IC 4-12-1-19; (09)PD4360.18. -->
SECTION 52. IC 4-4-11.5-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE OCTOBER
1, 2008 (RETROACTIVE)]: Sec. 1. As used in this chapter, "bond" means any:
(1) bond or mortgage credit certificate for which it is necessary to procure volume under the
volume cap under Section 146 of the Internal Revenue Code; or
(2) bond or other obligation for which a special volume cap is authorized under a federal
act.
SOURCE: IC 4-4-11.5-13.5; (09)PD4450.12. -->
SECTION 53. IC 4-4-11.5-13.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE OCTOBER 1, 2008 (RETROACTIVE)]: Sec. 13.5. As used in
this chapter, "special volume cap" means the maximum dollar amount of bonds that may be
allocated to the state under the authority of a federal act. The special volume cap is in addition
to the volume cap, as defined in section 14 of this chapter.
SOURCE: IC 4-4-11.5-19.5; (09)PD4450.13. -->
SECTION 54. IC 4-4-11.5-19.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE OCTOBER 1, 2008 (RETROACTIVE)]: Sec. 19.5. The IFA
shall determine the allocation of any special volume cap in accordance with the federal act
authorizing the special volume cap.
SOURCE: IC 4-12-1-19. -->
SECTION 55. IC 4-12-1-19 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 19. At least quarterly in April, July,
November, and January, the budget agency shall report to the legislative council in an electronic
format under IC 5-14-6 any reversion, reassignment, or transfer of money or appropriations
from any fund that has a dedicated purpose to the state general fund that exceeds two hundred
fifty thousand dollars ($250,000) and that occurred in the immediately preceding three (3)
month period. The report must include the name of the affected programs, accounts, and fund
center numbers. The budget agency shall establish and maintain a reporting system for all state
agencies that is sufficient to provide the information required by this section.
SOURCE: IC 4-13-1-4. -->
SECTION 56. IC 4-13-1-4, AS AMENDED BY P.L.1-2006, SECTION 63, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 4. The department shall, subject to this
chapter, do the following:
(1) Execute and administer all appropriations as provided by law, and execute and administer all
provisions of law that impose duties and functions upon the executive department of government,
including executive investigation of state agencies supported by appropriations and the assembly
of all required data and information for the use of the executive department and the legislative
department.
(2) Supervise and regulate the making of contracts by state agencies.
(3) Perform the property management functions required by IC 4-20.5-6.
(4) Assign office space and storage space for state agencies in the manner provided by
IC 4-20.5-5.
(5) Maintain and operate the following for state agencies:
(A) Central duplicating.
(B) Printing.
(C) Machine tabulating.
(D) Mailing services.
(E) Centrally available supplemental personnel and other essential supporting services.
The department may require state agencies to use these general services in the interests of
economy and efficiency. The general services rotary fund is established through which these
services may be rendered to state agencies. The budget agency shall determine the amount for
the general services rotary fund.
(6) Control and supervise the acquisition, operation, maintenance, and replacement of state
owned vehicles by all state agencies. The department may establish and operate, in the interest
of economy and efficiency, a motor vehicle pool, and may finance the pool by a rotary fund. The
budget agency shall determine the amount to be deposited in the rotary fund.
(7) Promulgate and enforce rules relative to the travel of officers and employees of all state
agencies when engaged in the performance of state business. These rules may allow
reimbursement for travel expenses by any of the following methods:
(A) Per diem.
(B) For expenses necessarily and actually incurred.
(C) Any combination of the methods in clauses (A) and (B).
The rules must require the approval of the travel by the commissioner and the head of the officer's
or employee's department prior to payment.
(8) Administer IC 4-13.6.
(9) Prescribe the amount and form of certified checks, deposits, or bonds to be submitted in
connection with bids and contracts when not otherwise provided for by law.
(10) Rent out, with the approval of the governor, any state property, real or personal:
(A) not needed for public use; or
(B) for the purpose of providing services to the state or employees of the state;
the rental of which is not otherwise provided for or prohibited by law. Property may not be rented
out under this subdivision for a term exceeding ten (10) years at a time. However, if property is
rented out for a term of more than four (4) years, the commissioner must make a written
determination stating the reasons that it is in the best interests of the state to rent property for the
longer term. This subdivision does not include the power to grant or issue permits or leases to
explore for or take coal, sand, gravel, stone, gas, oil, or other minerals or substances from or
under the bed of any of the navigable waters of the state or other lands owned by the state.
(11) Have charge of all central storerooms, supply rooms, and warehouses established and
operated by the state and serving more than one (1) agency.
(12) Enter into contracts and issue orders for printing as provided by IC 4-13-4.1.
(13) Sell or dispose of surplus property under IC 5-22-22, or if advantageous, to exchange or
trade in the surplus property toward the purchase of other supplies, materials, or equipment, and
to make proper adjustments in the accounts and inventory pertaining to the state agencies
concerned.
(14) With respect to power, heating, and lighting plants owned, operated, or maintained by any
state agency:
(A) inspect;
(B) regulate their operation; and
(C) recommend improvements to those plants to promote economical and efficient operation.
(15) Administer, determine salaries, and determine other personnel matters of the department of
correction ombudsman bureau established by IC 4-13-1.2-3.
(16) Adopt rules to establish and implement a "Code Adam" safety protocol as described in
IC 4-20.5-6-9.2.
(17) Adopt policies and standards for making state owned property reasonably available to be
used free of charge as locations for making motion pictures.
(18) Administer, determine salaries, and determine other personnel matters of the
department of child services ombudsman established by IC 4-13-19-3.
SOURCE: IC 4-13-19; (09)EH1602.1.2. -->
SECTION 57. IC 4-13-19 IS ADDED TO THE INDIANA CODE AS A
NEW CHAPTER TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]:
Chapter 19. Department of Child Services Ombudsman
Sec. 1. As used in this chapter, "child" means a person who:
(1) is less than eighteen (18) years of age;
(2) is at least eighteen (18) years of age at the time a complaint is made but was less than
eighteen (18) years of age at the time of the alleged act or omission that is the subject of the
complaint; or
(3) is at least eighteen (18) years of age but has been under the continuing jurisdiction of
a juvenile court based upon an informal adjustment, child in need of services action under
IC 31-34, or termination of parental rights action under IC 31-35 since becoming eighteen
(18) years of age.
Sec. 2. As used in this chapter, "ombudsman" means:
(1) the person appointed by the governor to serve as ombudsman; or
(2) an employee or other individual approved by the office of the department of child
services ombudsman to act in the capacity of ombudsman;
to receive, investigate, and resolve complaints that allege the department of child services, by
an action or omission, failed to protect the physical or mental health or safety of any child or
failed to follow specific laws, rules, or written policies.
Sec. 3. The office of department of child services ombudsman is established as a separate
bureau within the department. The ombudsman appointed by the governor shall report directly
to the commissioner. The ombudsman appointed by the governor must be an attorney licensed
to practice law in Indiana or a social worker with at least a master's degree. The ombudsman
appointed by the governor must have significant experience or education in child development
and child advocacy, including at least two (2) years experience working with child abuse and
neglect.
Sec. 4. (a) The governor shall appoint the ombudsman. The ombudsman serves at the pleasure
of the governor. An individual may not be appointed as ombudsman if the individual has been
employed by the department of child services at any time during the preceding twelve (12)
months. The governor shall appoint a successor ombudsman not later than thirty (30) days after
a vacancy occurs in the position of the ombudsman.
(b) The office of the department of child services ombudsman may employ technical experts
and other employees to carry out the purposes of this chapter. However, the office of the
department of child services ombudsman may not hire an individual to serve as an ombudsman
if the individual has been employed by the department of child services during the preceding
twelve (12) months.
(c) The ombudsman and any other person employed or authorized by the ombudsman:
(1) are subject to the same criminal history and background checks, to be performed by the
department of child services, that are required for department of child services family case
managers; and
(2) are subject to the same disqualification for employment criteria as department of child
services family case managers.
Sec. 5. (a) The office of the department of child services ombudsman may receive, investigate,
and attempt to resolve a complaint alleging that the department of child services, by an action
or omission occurring on or after January 11, 2005, failed to protect the physical or mental
health or safety of any child or failed to follow specific laws, rules, or written policies.
(b) The office of the department of child services ombudsman may also do the following:
(1) Take action, including the establishing of a program of public education, to secure and
ensure the legal rights of children.
(2) Periodically review relevant policies and procedures with a view toward the safety and
welfare of children.
(3) When appropriate, refer a person making a report of child abuse or neglect to the
department of child services and, if appropriate, to an appropriate law enforcement agency.
(4) Recommend changes in procedures for investigating reports of abuse and neglect and
overseeing the welfare of children who are under the jurisdiction of a juvenile court.
(5) Make the public aware of the services of the ombudsman, the purpose of the office, and
information concerning contacting the office.
(6) Examine policies and procedures and evaluate the effectiveness of the child protection
system, specifically the respective roles of the department of child services, the court, the
medical community, service providers, guardians ad litem, court appointed special
advocates, and law enforcement agencies.
(7) Review and make recommendations concerning investigative procedures and emergency
responses contained in the report prepared under section 10 of this chapter.
(c) Upon request of the office of the department of child services ombudsman, the local child
protection team shall assist the office of the department of child services ombudsman by:
(1) investigating and making recommendations on a matter; or
(2) redacting or revising any report to be prepared for the complainant so that
confidentiality laws are maintained.
If a local child protection team was involved in an initial investigation, a different local child
protection team may assist in the investigation under this subsection.
(d) At the end of an investigation of a complaint, the office of the department of child services
ombudsman shall provide an appropriate report as follows:
(1) If the complainant is a parent, guardian, custodian, court appointed special advocate,
guardian ad litem, or court, the ombudsman may provide the same report to the
complainant and the department of child services.
(2) If the complainant is not a person described in subdivision (1), the ombudsman shall
provide a redacted version of its findings to the complainant stating in general terms that
the actions of the department of child services were or were not appropriate.
(e) The department of child services ombudsman shall provide a copy of the report and
recommendations to the department of child services. The office of the department of child
services ombudsman may not disclose to:
(1) a complainant;
(2) another person who is not a parent, guardian, or custodian of the child who was subject
of the department of child services' action or omission; or
(3) the court, court appointed special advocate, or guardian ad litem of the child in a case
that was filed as a child in need of services or a termination of parental rights action;
any information that the department of child services could not, by law, reveal to the
complainant, parent, guardian, custodian, person, court, court appointed special advocate, or
guardian ad litem.
(f) If, after reviewing a complaint or conducting an investigation and considering the response
of an agency, facility, or program and any other pertinent material, the office of the department
of child services ombudsman determines that the complaint has merit or the investigation
reveals a problem, the ombudsman may recommend that the agency, facility, or program:
(1) consider the matter further;
(2) modify or cancel its actions;
(3) alter a rule, order, or internal policy; or
(4) explain more fully the action in question.
(g) At the office of the department of child services ombudsman's request, the agency, facility,
or program shall, within a reasonable time, inform the office of the department of child services
ombudsman about the action taken on the recommendation or the reasons for not complying
with it.
(h) The office of the department of child services ombudsman may not investigate the
following:
(1) A complaint from an employee of the department of child services that relates to the
employee's employment relationship with the department of child services.
(2) A complaint challenging a department of child services substantiation of abuse or
neglect that is currently the subject of a pending administrative review procedure before
the exhaustion of administrative remedies provided by law, rule, or written policy.
Investigation of any such complaint received shall be stayed until the administrative
remedy has been exhausted. However, if the administrative process is not completed or
terminated within six (6) months after initiation of the administrative process, the office of
child services ombudsman may proceed with its investigation.
(i) If the office of the department of child services ombudsman does not investigate a
complaint, the office of the department of child services ombudsman shall notify the
complainant of the decision not to investigate and the reasons for the decision.
Sec. 6. (a) The office of the department of child services ombudsman shall be given
appropriate access to department of child services records of a child who is the subject of a
complaint that is filed under this chapter.
(b) A state or local government agency or entity that has records that are relevant to a
complaint or an investigation conducted by an ombudsman shall provide the ombudsman with
access to the records.
(c) A person is immune from:
(1) civil or criminal liability; and
(2) actions taken under:
(A) a professional disciplinary procedure; or
(B) procedures related to the termination or imposition of penalties under a contract
dealing with an employee or contractor of the department of child services;
for the release or disclosure of records to the ombudsman under this chapter, unless the release
or disclosure constitutes gross negligence or willful or wanton misconduct.
(d) Information or records of a state or local government agency provided to the office of the
department of child services ombudsman may not be disclosed to the complainant or others if
confidential under laws, rules, or regulations governing the state or local government agency
that provided the information or records.
Sec. 7. The office of the department of child services ombudsman shall do the following:
(1) Establish procedures to receive and investigate complaints.
(2) Establish physical, technological, and administrative access controls for all information
maintained by the office of the department of child services ombudsman.
(3) Except as necessary to investigate and resolve a complaint, ensure that the identity of
a complainant will not be disclosed without:
(A) the complainant's written consent; or
(B) a court order.
Sec. 8. The office of the department of child services ombudsman may adopt rules under
IC 4-22-2 necessary to carry out this chapter.
Sec. 9. An ombudsman is not personally liable for the good faith performance of the
ombudsman's official duties.
Sec. 10. (a) The office of the department of child services ombudsman shall prepare a report
each year on the operations of the office.
(b) The office of the department of child services ombudsman shall include the following
information in the annual report required under subsection (a):
(1) The office of the department of child services ombudsman's activities.
(2) The general status of children in Indiana, including:
(A) the health and education of children; and
(B) the administration or implementation of programs for children.
(3) Any other issues, concerns, or information concerning children.
(c) A copy of the report shall be provided to the following:
(1) The governor.
(2) The legislative council.
(3) The Indiana department of administration.
(4) The department of child services.
A report provided under this subsection to the legislative council must be in an electronic format
under IC 5-14-6.
(d) A copy of the report shall be posted on the department of child services' Internet web site
and on any Internet web site maintained by the office of the department of child services
ombudsman.
(e) An initial report summarizing the activities of the department of child services
ombudsman shall be completed by no later than December 1, 2009, and a copy of the report shall
be posted on the department of child services' Internet web site and on any Internet web site
maintained by the office of the department of child services ombudsman, and shall be provided
to the following:
(1) The governor.
(2) The legislative council.
(3) The Indiana department of administration.
(4) The department of child services.
A report provided under this subsection to the legislative council must be in an electronic format
under IC 5-14-6. This subsection expires December 31, 2009.
Sec. 11. (a) A person who:
(1) except as provided in subsection (b), intentionally interferes with or prevents the
completion of the work of an ombudsman;
(2) knowingly offers compensation to an ombudsman in an effort to affect the outcome of
an investigation or a potential investigation;
(3) knowingly or intentionally retaliates against another person who provides information
to an ombudsman; or
(4) knowingly or intentionally threatens an ombudsman, a person who has filed a
complaint, or a person who provides information to an ombudsman, because of an
investigation or potential investigation;
commits interference with the office of the department of child services ombudsman, a Class A
misdemeanor.
(b) Expungement of records held by the department of child services that occurs by statutory
mandate, judicial order or decree, administrative review or process, automatic operation of the
Indiana Child Welfare Information System (ICWIS) computer system, or in the normal course
of business shall not be considered intentional interference or prevention for the purposes of
subsection (a).
Sec. 12. The Indiana department of administration shall provide and maintain office space
for the office of the department of child services ombudsman.
SOURCE: IC 5-10-8-8; (09ss1)PD3019.3. -->
SECTION 58. IC 4-30-16-3, AS AMENDED BY P.L.146-2008, SECTION 16, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 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),
After June 30, 2010, 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. After June 30, 2010, 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 seven million five hundred thousand dollars ($7,500,000) of the surplus revenue to the
treasurer of state for deposit in 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 4-31-3-9; (09)PD4360.20. -->
SECTION 59. IC 4-31-3-9 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON
PASSAGE]: Sec. 9. Subject to section 14 of this chapter, the commission may:
(1) adopt rules under IC 4-22-2, including emergency rules under IC 4-22-2-37.1, to implement
this article, including rules that prescribe:
(A) the forms of wagering that are permitted;
(B) the number of races;
(C) the procedures for wagering;
(D) the wagering information to be provided to the public;
(E) fees for the issuance and renewal of:
(i) permits under IC 4-31-5;
(ii) satellite facility licenses under IC 4-31-5.5; and
(iii) licenses for racetrack personnel and racing participants under IC 4-31-6;
(F) investigative fees;
(G) fines and penalties; and
(H) any other regulation that the commission determines is in the public interest in the conduct
of recognized meetings and wagering on horse racing in Indiana;
(2) appoint employees in the manner provided by IC 4-15-2 and fix their compensation, subject
to the approval of the budget agency under IC 4-12-1-13;
(3) enter into contracts necessary to implement this article; and
(4) receive and consider recommendations from an advisory development committee established
under IC 4-31-11.
SOURCE: IC 4-31-3-14. -->
SECTION 60. IC 4-31-3-14 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 14. The commission may not do the
following:
(1) Impose, charge, or collect by rule a fee that is not authorized by this article on any party
to a proposed transfer of an ownership interest in a permit issued under IC 4-31-5.
(2) Make the commission's approval of a proposed transfer of an ownership interest in a
permit issued under IC 4-31-5 contingent upon the payment of any amount that is not
authorized by this article.
SOURCE: IC 4-33-4-21. -->
SECTION 61. IC 4-33-4-21 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON
PASSAGE]: Sec. 21. (a) A licensed owner or any other person must apply for and receive the
commission's approval before:
(1) an owner's license is:
(A) transferred;
(B) sold; or
(C) purchased; or
(2) a voting trust agreement or other similar agreement is established with respect to the owner's
license.
(b) Subject to section 24 of this chapter, the commission shall adopt rules governing the
procedure a licensed owner or other person must follow to take an action under subsection (a). The
rules must specify that a person who obtains an ownership interest in a license must meet the criteria
of this article and any rules adopted by the commission. A licensed owner may transfer an owner's
license only in accordance with this article and rules adopted by the commission.
(c) A licensed owner or any other person may not:
(1) lease;
(2) hypothecate; or
(3) borrow or loan money against;
an owner's license.
(d) A transfer fee is imposed on a licensed owner who purchases or otherwise acquires a controlling
interest, as determined under the rules of the commission, in a second owner's license. The fee is equal
to two million dollars ($2,000,000). The commission shall collect and deposit a fee imposed under this
subsection in the state general fund.
SOURCE: IC 4-33-4-24. -->
SECTION 62. IC 4-33-4-24 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 24. The commission may not do the
following:
(1) Impose by rule a fee that is not authorized by this article on any party to a proposed
transfer of an ownership interest in a riverboat owner's license or an operating permit.
(2) Make the commission's approval of a proposed transfer of an ownership interest in a
riverboat owner's license or an operating permit contingent upon the payment of any
amount that is not authorized by this article.
SOURCE: IC 4-35-4-13. -->
SECTION 63. IC 4-35-4-13 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 13. The commission may not do the
following:
(1) Impose, charge, or collect by rule a fee that is not authorized by this article on any party
to a proposed transfer of an ownership interest in a license issued under IC 4-35-5.
(2) Make the commission's approval of a proposed transfer of an ownership interest in a
license issued under IC 4-35-5 contingent upon the payment of any amount that is not
authorized by this article.
SOURCE: IC 5-1-14-10. -->
SECTION 64. IC 5-1-14-10, AS AMENDED BY P.L.146-2008, SECTION 29, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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 16-22-8-43, IC 36-7-12-27, or IC 36-7-14-25.1,
or IC 36-9-13-30 (but only with respect to any bonds issued under IC 36-9-13-30 that are secured
by a lease entered into by a political subdivision organized and existing under IC 16-22-8), 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 after the date of their issuance, for obligations that are wholly or
partially payable from tax increment revenues derived from property taxes;
(3) twenty (20) years after the date of the first lease rental payment, for obligations issued
after June 30, 2009, that are wholly or partially payable from lease rental payments; or
(3) (4) twenty (20) years after the date of their issuance, for obligations that are not described
in subdivision (1), or (2), or (3) and are wholly or partially payable from ad valorem property
taxes or special benefit taxes on property.
SOURCE: IC 5-28-26-18; (09)PD3011.2. -->
SECTION 65. IC 5-10-8-8.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 8.5. (a) The state retiree health
benefit trust fund is established to provide funding for a retiree health benefit plan developed
under IC 5-10-8.5.
(b) The trust fund shall be administered by the budget agency. The expenses of administering
the trust fund shall be paid from money in the trust fund. The trust fund consists of cigarette
tax revenues deposited in the fund under IC 6-7-1-28.1(7) and other appropriations, revenues,
or transfers to the trust fund under IC 4-12-1.
(c) The treasurer of state shall invest the money in the trust fund not currently needed to meet
the obligations of the trust fund in the same manner as other public money may be invested.
(d) The trust fund is considered a trust fund for purposes of IC 4-9.1-1-7. Money may not be
transferred, assigned, or otherwise removed from the trust fund by the state board of finance,
the budget agency, or any other state agency.
(e) The trust fund shall be established and administered in a manner that complies with
Internal Revenue Code requirements concerning health reimbursement arrangement (HRA)
trusts. Contributions by the state to the trust fund are irrevocable. All assets held in the trust
fund must be held for the exclusive benefit of participants of the retiree health benefit plan
developed under IC 5-10-8.5 and their beneficiaries. All assets in the trust fund:
(1) are dedicated exclusively to providing benefits to participants of the plan and their
beneficiaries according to the terms of the plan; and
(2) are exempt from levy, sale, garnishment, attachment, or other legal process.
(f) Money in the trust fund does not revert to the state general fund at the end of any state
fiscal year.
(g) The money in the trust fund is appropriated to the budget agency for providing the retiree
health benefit plan developed under IC 5-10-8.5.
SOURCE: IC 5-10.4-2-5. -->
SECTION 66. IC 5-10.4-2-5, AS ADDED BY P.L.2-2006, SECTION 28, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 5. (a) The pension stabilization fund is
established. The pension stabilization fund is a part of the pre-1996 account and shall be administered
by the board in accordance with the powers and duties granted to the board by IC 5-10.4-3-6,
IC 5-10.4-3-8, and IC 5-10.4-3-10 through IC 5-10.4-3-14.
(b) The following shall be deposited in the pension stabilization fund:
(1) Amounts allocated before July 1, 2009, and after June 30, 2010, to the pension stabilization
fund under IC 4-30-16-3.
(2) A part of the employer reserve balance as determined by the budget director so that the
employer reserve is sufficient for the cash flow needs.
(3) Other amounts appropriated to the pension stabilization fund by the general assembly.
(c) Payments from the pension stabilization fund must equal the pre-1996 account liabilities for the
current fiscal year minus the prior year's state general fund payments for the pre-1996 account
multiplied by the pension stabilization percentage set forth in subsection (d).
(d) The pension stabilization percentage is one hundred six four percent (106%). (104%). The
budget agency, after review by the budget committee and with the approval of the governor, may
change the pension stabilization percentage so that the present value of future payments from the fund
equal the fund's balance plus the present value of future receipts to the fund, but the payments may not
allow the fund balance to be negative.
(e) Money in the pension stabilization fund at the end of a state fiscal year does not revert to the
state general fund.
SOURCE: IC 5-20-1-27; (09)CC144704.3. -->
SECTION 67. IC 5-20-1-27, AS AMENDED BY P.L.145-2008, SECTION 7, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 27. (a) The home ownership education
account within the state general fund is established to support the home ownership education programs
established under section 4(d) of this chapter. The account is administered by the authority.
(b) The home ownership education account consists of:
(1) fees collected under IC 24-9-9; and
(2) civil penalties imposed and collected under:
(A) IC 6-1.1-12-43(g)(2)(B) or IC 6-1.1-12-43.1(g)(2)(B); or
(B) IC 27-7-3-15.5(e).
(c) The expenses of administering the home ownership education account shall be paid from money
in the account.
(d) The treasurer of state shall invest the money in the home ownership education account not
currently needed to meet the obligations of the account in the same manner as other public money may
be invested.
SOURCE: IC 5-28-26-18; (09)CC144704.4. -->
SECTION 68. IC 5-28-26-18, AS AMENDED BY P.L.146-2008, SECTION 44, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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
after the date of their issuance, for bonds issued before July 1, 2008; or
(2) twenty-five (25) years
after the date of their issuance, 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 5-28-26-18. -->
SECTION 69. IC 5-28-26-18, AS AMENDED BY P.L.146-2008, SECTION 44, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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 after the date of their issuance, for bonds issued before July 1, 2008; or
(2) twenty-five (25) years after the date of their issuance, 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 6-1.1-1-3.8; (09)PD3011.3. -->
SECTION 70. IC 5-28-30-17, AS ADDED BY P.L.162-2007, SECTION 25, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 17.
(a) To further the purposes of this
chapter, and in addition to the corporation's other powers under this chapter, the corporation may, upon
a written finding as described in section 10 of this chapter, make direct loans from money in the
guaranty fund to or for the benefit of:
(1) any industrial development project, mining operation, or agricultural operation that involves
the processing of agricultural products;
or
(2) a supplier, contractor, or subcontractor for an industrial development project for
which:
(A) bankruptcy was declared with respect to the project before January 1, 2009;
(B) the estimated value of the project or operation before bankruptcy was declared was
at least five hundred million dollars ($500,000,000); and
(C) the estimated number of employees upon completion of the project or operation was
expected to be at least one thousand two hundred (1,200) persons;
upon the terms and conditions that the corporation prescribes.
(b) Loans made under this section are subject to the following conditions:
(1) A new or additional loan may not be made if the loan would cause the then outstanding total
guarantee obligations with respect to all loans and leases guaranteed under this section and the
other provisions of this chapter to exceed eight (8) times the amount of money then in the
guaranty fund, or would cause the then outstanding total principal balance of all loans made
under this section and then owing to the corporation to exceed twenty percent (20%) of the
amount of money then in the guaranty fund.
(2) The principal amount of such a loan to or for the benefit of a project or operation may not
exceed one million dollars ($1,000,000), less the then outstanding total guarantee obligations
with respect to any loans or leases guaranteed under this chapter to or for the benefit of that
project or operation.
(3) With respect to any loan made under this section, a loan agreement with the corporation must
contain the following terms:
(A) A requirement that the loan proceeds be used for specified purposes consistent with and
in furtherance of the purposes of the corporation under this chapter.
(B) The term of the loan, which may not be later than twenty (20) years from the date of the
loan.
(C) The repayment schedule.
(D) The interest rate or rates of the loan, which may include variations in the rate, but which
may not be less than the amount necessary to cover all expenses of the corporation in making
the loan.
(E) Any other terms and provisions that the corporation requires.
(4) A loan agreement under this section may also contain a requirement that the loan be insured
directly or indirectly by a loan insurer or be guaranteed by a loan guarantor, and a requirement
of any other type or types of security or collateral that the corporation considers reasonable or
necessary.
(5) A loan made under this section may be sold by the corporation, and the corporation may
permit other lenders to participate in a loan made under this section, at the time or times and upon
the terms and conditions that the corporation considers reasonable or necessary. A loan sold or
in which other lenders participate may be guaranteed by the corporation, upon terms and
conditions established by the corporation.
SOURCE: ; (09)PD4360.49. -->
SECTION 71. IC 6-1.1-1-3.8 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 3.8. "Civil taxing
unit" has the meaning set forth in IC 6-1.1-18.5-1.
SOURCE: IC 6-1.1-1-5.4; (09)PD3011.4. -->
SECTION 72. IC 6-1.1-1-5.4 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 5.4. "Department" refers to the
department of local government finance.
SOURCE: IC 6-1.1-1-8.2; (09)PD3011.5. -->
SECTION 73. IC 6-1.1-1-8.2 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 8.2. "Homestead" has the meaning set
forth in IC 6-1.1-12-37.
SOURCE: IC 6-1.1-1-8.4; (09)PD3011.6. -->
SECTION 74. IC 6-1.1-1-8.4, AS ADDED BY P.L.146-2008, SECTION 47, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 8.4. (a)
"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.
(b) The term includes:
(1) items that qualify as inventory under 50 IAC 4.2-5-1 (as effective December 31, 2008); and
(2) a mobile home or manufactured home that:
(A) does not qualify as real property;
(B) is located in a mobile home community; and
(C) has never been occupied.
SOURCE: IC 6-1.1-1-8.6; (09)PD3011.7. -->
SECTION 75. IC 6-1.1-1-8.6 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 8.6. "Levy
growth multiplier" refers to the levy growth multiplier determined for a county for a particular
year under IC 6-1.1-18.5-2.
SOURCE: IC 6-1.1-1-8.8; (09)PD3011.8. -->
SECTION 76. IC 6-1.1-1-8.8 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 8.8. "Mobile
home community" has the meaning set forth in IC 16-41-27-5.
SOURCE: IC 6-1.1-3-22; (09)PD3011.9. -->
SECTION 77. IC 6-1.1-3-22 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2009 (RETROACTIVE)]: Sec. 22. (a) Except to the extent that it conflicts with a statute and subject
to subsection (f), 50 IAC 4.2 (as in effect January 1, 2001), which was formerly incorporated by
reference into this section, is reinstated as a rule.
(b) Tangible personal property within the scope of 50 IAC 4.2 (as in effect January 1, 2001) shall
be assessed on the assessment dates in calendar years 2003 and thereafter in conformity with 50
IAC 4.2 (as in effect January 1, 2001).
(c) The publisher of the Indiana Administrative Code shall publish 50 IAC 4.2 (as in effect January
1, 2001) in the Indiana Administrative Code.
(d) 50 IAC 4.3 and any other rule to the extent that it conflicts with this section is void.
(e) A reference in 50 IAC 4.2 to a governmental entity that has been terminated or a statute that has
been repealed or amended shall be treated as a reference to its successor.
(f) The department of local government finance may not amend or repeal the following (all as in
effect January 1, 2001):
(1) 50 IAC 4.2-4-3(f).
(2) 50 IAC 4.2-4-7.
(3) 50 IAC 4.2-4-9.
(4) 50 IAC 4.2-5-7.
(5) 50 IAC 4.2-5-13.
(6) (4) 50 IAC 4.2-6-1.
(7) (5) 50 IAC 4.2-6-2.
(8) (6) 50 IAC 4.2-8-9.
SOURCE: IC 6-1.1-4-4; (09)PD3011.10. -->
SECTION 78. IC 6-1.1-4-4, AS AMENDED BY P.L.136-2009, SECTION 1, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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) A general reassessment, involving a physical inspection of all real property in Indiana, shall
begin July 1, 2009, 2010, 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) (b) In order to ensure that assessing officials 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 assessing officials of each county.
(d) (c) For a general reassessment that begins on or after July 1, 2009, the assessed value of real
property shall be based on the estimated true tax value of the property on the assessment date that is
the basis for taxes payable in the year following the year in which the general reassessment is to be
completed.
SOURCE: IC 6-1.1-4-4.6; (09)PD3011.11. -->
SECTION 79. IC 6-1.1-4-4.6 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 4.6. (a) If a county assessor fails
before July 2 of a particular year to prepare and deliver to the county auditor a complete
detailed list of all of the real property listed for taxation in the county as required by
IC 6-1.1-5-14 and at least one hundred eighty (180) days have elapsed after the July 1 deadline
specified in IC 6-1.1-5-14 for delivering the list, the department of local government finance shall
develop annual adjustment factors under this section for that year. In developing annual
adjustment factors under this section, the department of local government finance shall use data
in its possession that is obtained from:
(1) the county assessor; or
(2) any of the sources listed in the rule, including county or state sales data, government
studies, ratio studies, cost and depreciation tables, and other market analyses.
(b) Using the data described in subsection (a), the department of local government finance
shall propose to establish annual adjustment factors for the affected tax districts for one (1) or
more of the classes of real property. The proposal may provide for the equalization of annual
adjustment factors in the affected township or county and in adjacent areas. The department
of local government finance shall issue notice and provide opportunity for hearing in accordance
with IC 6-1.1-14-4 and IC 6-1.1-14-9, as applicable, before issuing final annual adjustment
factors.
(c) The annual adjustment factors finally determined by the department of local government
finance after the hearing required under subsection (b) apply to the annual adjustment of real
property under section 4.5 of this chapter for:
(1) the assessment date; and
(2) the real property;
specified in the final determination of the department of local government finance.
SOURCE: IC 6-1.1-4-17; (09)PD3011.12. -->
SECTION 80. IC 6-1.1-4-17, AS AMENDED BY P.L.146-2008, SECTION 71, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: 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 county
assessor 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 and any addendum to the
employment contract.
(b) A decision by 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.
(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 6-1.1-4-19.5; (09)PD3011.13. -->
SECTION 81. IC 6-1.1-4-19.5, AS AMENDED BY P.L.146-2008, SECTION 73, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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 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;
(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
and any addendum to the contract.
The department of local government finance may devise other necessary provisions for the contracts
in order to give effect to 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 6-1.1-4-42; (09)PD3011.14. -->
SECTION 82. IC 6-1.1-4-42 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 42. (a) This section applies to assessment
dates after January 15, 2010.
(b) As used in this section, "golf course" means an area of land and yard improvements that
are predominately used to play the game of golf. A golf course consists of a series of holes, each
consisting of a teeing area, fairway, rough and other hazards, and the green with the pin and
cup.
(c) The true tax value of real property regularly used as a golf course is the lowest valuation
determined by applying the income capitalization appraisal approach. The income capitalization
approach used to determine the true tax value of a golf course must:
(1) incorporate an applicable income 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;
(2) provide for the uniform and equal assessment of golf courses of similar grade quality
and play length; and
(3) exclude the value of personal property, intangible property, and income derived from
personal or intangible property.
(d) For assessment dates after January 15, 2010, and before March 1, 2012, a township
assessor (if any) or the county assessor shall gather and process information from the owner of
a golf course to carry out this section in accordance with the rules adopted by the department
of local government finance under IC 4-22-2.
(e) For assessment dates after February 28, 2012, the department of local government finance
shall, by rules adopted under IC 4-22-2, establish uniform income capitalization tables and
procedures to be used for the assessment of golf courses. The department of local government
finance may rely on analysis conducted by a state educational institution to develop the income
capitalization tables and procedures required under this section. Assessing officials shall use the
tables and procedures adopted by the department of local government finance to assess, reassess,
and annually adjust the assessed value of golf courses.
(f) The department of local government finance may prescribe procedures, forms, and due
dates for the collection from the owners or operators of golf courses of the necessary earnings,
income, profits, losses, and expenditures data necessary to carry out this section. An owner or
operator of a golf course shall comply with the procedures and reporting schedules prescribed
by the department of local government finance.
SOURCE: IC 6-1.1-5.5-2; (09)PD3011.15. -->
SECTION 83. IC 6-1.1-5.5-2, AS AMENDED BY P.L.144-2008, SECTION 2, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 2. (a) As used in this chapter, "conveyance
document" means any of the following:
(1) Any of the following that purports to transfer a real property interest for valuable
consideration:
(A) A document.
(B) A deed.
(C) A contract of sale.
(D) An agreement.
(E) A judgment.
(F) A lease that includes the fee simple estate and is for a period in excess of ninety (90)
years.
(G) A quitclaim deed serving as a source of title.
(H) Another document presented for recording.
(2) Documents for compulsory transactions as a result of foreclosure or express threat of
foreclosure, divorce, court order, condemnation, or probate.
(3) Documents involving the partition of land between tenants in common, joint tenants, or
tenants by the entirety.
(b) The term does not include the following:
(1) Security interest documents such as mortgages and trust deeds.
(2) Leases that are for a term of less than ninety (90) years.
(3) Agreements and other documents for mergers, consolidations, and incorporations involving
solely nonlisted stock.
(4) Quitclaim deeds not serving as a source of title.
(5) Public utility or governmental easements or right-of-way.
SOURCE: IC 6-1.1-5.5-4.7; (09)PD3011.16. -->
SECTION 84. IC 6-1.1-5.5-4.7, AS AMENDED BY P.L.228-2005, SECTION 17, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 4.7. (a) The assessment training
and administration fund is established for the purpose of receiving fees deposited under section 4 of
this chapter. Money in the fund may be used by:
(1) the department of local government finance:
(A) to cover expenses incurred in the development and administration of programs for the
training of assessment officials and employees of the department, including the examination
and certification program required by IC 6-1.1-35.5; and
(B) for data base management expenses; or
(2) the Indiana board to:
(A) conduct appeal activities; or
(B) pay for appeal services.
(b) 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.
(c) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
SOURCE: IC 6-1.1-7-15; (09)PD3011.17. -->
SECTION 85. IC 6-1.1-7-15 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 15. (a) This
section applies to a mobile home or manufactured home:
(1) that has deteriorated to a degree that it can no longer provide suitable protection from
the elements as to be used as a primary place of residence;
(2) that has little or no value as a structure to be rehabilitated for use as a primary place
of residence;
(3) on which personal property tax liability has been imposed in an amount that exceeds the
estimated resale value of the mobile home or manufactured home; and
(4) that has been abandoned in a mobile home community licensed under IC 16-41-27.
(b) The holder of the title of a mobile home or manufactured home described in subsection
(a) may submit a written request to the county assessor for the county where the mobile home
or manufactured home is located requesting that personal property tax liability imposed on the
mobile home or manufactured home be waived. If the county assessor determines that the
property that is the subject of the request meets the requirements in subsection (a), the county
assessor shall send to the applicant a letter that waives the property taxes, special assessments,
interest, penalties, and costs assessed against the property under this article, subject to
compliance with subsection (c). The county assessor shall deliver a copy of the letter to the
county auditor and the county treasurer.
(c) Upon receipt of a letter waiving property taxes imposed on a mobile home or
manufactured home, the holder of the title of the property that is the subject of a letter issued
under subsection (b) shall:
(1) deliver a signed statement to the county assessor stating that the mobile home or
manufactured home:
(A) will be dismantled or destroyed either at its present site or at a remote site; and
(B) will not be used again as a dwelling or other shelter; and
(2) dismantle or destroy the mobile home or manufactured home and not use the mobile
home or manufactured home as a structure after the issuance date of the letter waiving
property taxes.
(d) The county auditor shall remove from the tax duplicate the property taxes, special
assessments, interest, penalties, and costs for which a waiver is granted under this section.
SOURCE: IC 6-1.1-8-7; (09)PD3011.18. -->
SECTION 86. IC 6-1.1-8-7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH 1,
2009 (RETROACTIVE)]: Sec. 7. (a) The fixed property of a bus company consists of real property
and tangible personal property which is located within or on the real property.
(b) A bus company's property which is not described in subsection (a) is indefinite-situs
distributable property. This property includes, but is not limited to, buses and other mobile equipment.
The department of local government finance shall apportion and distribute the assessed valuation of
this property among the taxing districts in or through which the company operates its system. The
amount which the department of local government finance shall distribute to a taxing district equals
the product of (1) the total assessed valuation of the bus company's indefinite-situs distributable
property, multiplied by (2) a fraction, the numerator of which is the company's average daily regularly
scheduled passenger vehicle route miles in the taxing district, and the denominator of which is the
company's average daily regularly scheduled passenger vehicle route miles in this state.
SOURCE: IC 6-1.1-8-8; (09)PD3011.19. -->
SECTION 87. IC 6-1.1-8-8 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH 1,
2009 (RETROACTIVE)]: Sec. 8. (a) The fixed property of an express company consists of real
property. and tangible personal property which has a definite situs. The remainder of the express
company's property is indefinite-situs distributable property.
(b) The department of local government finance shall apportion and distribute the assessed
valuation of an express company's indefinite-situs distributable property among the taxing districts in
which the fixed property of the company is located. The amount which the department of local
government finance shall distribute to a taxing district equals the product of (1) the total assessed
valuation of the express company's indefinite-situs distributable property, multiplied by (2) a fraction,
the numerator of which is the value of the company's fixed property which is located in the taxing
district, and the denominator of which is the value of the company's fixed property which is located
in this state.
SOURCE: IC 6-1.1-8-9; (09)PD3011.20. -->
SECTION 88. IC 6-1.1-8-9 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH 1,
2009 (RETROACTIVE)]: Sec. 9. (a) The fixed property of a light, heat, or power company consists
of
(1) automotive and other mobile equipment;
(2) office furniture and fixtures;
(3) other tangible personal property which is not used as part of the company's production plant,
transmission system, or distribution system; and
(4) real property which is not part of the company's right-of-ways, transmission system, or
distribution system.
(b) A light, heat, or power company's property which is not described as fixed property in
subsection (a) of this section is definite-situs distributable property. This property includes, but is not
limited to, turbo-generators, boilers, transformers, transmission lines, distribution lines, and pipe lines.
SOURCE: IC 6-1.1-8-10; (09)PD3011.21. -->
SECTION 89. IC 6-1.1-8-10 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH
1, 2009 (RETROACTIVE)]: Sec. 10. (a) The fixed property of a pipe line company consists of
(1) real property which is not part of a pipe line or right-of-way of the company.
and
(2) tangible personal property which is not part of the company's distribution system.
(b) A pipe line company's property which is not described in subsection (a) is indefinite-situs
distributable property. The department of local government finance shall apportion and distribute the
assessed valuation of this property among the taxing districts in which the company's pipe lines are
located. The amount which the department of local government finance shall distribute to a taxing
district equals the product of (1) the total assessed valuation of the pipe line company's indefinite-situs
distributable property, multiplied by (2) a fraction, the numerator of which is the length of the
company's pipe lines in the taxing district, and the denominator of which is the length of the company's
pipe lines in this state.
SOURCE: IC 6-1.1-8-11; (09)PD3011.22. -->
SECTION 90. IC 6-1.1-8-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH
1, 2009 (RETROACTIVE)]: Sec. 11. (a) The fixed property of the railroad company consists of real
property which is not required for the operation of the railroad. and tangible personal property which
is located within or on that real property. The remaining property of the railroad company is
distributable property.
(b) A railroad company's definite-situs distributable property consists of the company's:
(1) rights-of-way and road beds;
(2) station and depot grounds;
(3) yards, yard sites, superstructures, turntable, and turnouts;
(4) tracks;
(5) telegraph poles, wires, instruments, and other appliances, which are located on the
right-of-ways; and
(6) any other buildings or fixed situs personal property used in the operation of the railroad.
(c) A railroad company's property which is not described in subsection (a) or (b) is indefinite-situs
distributable property. This property includes, but is not limited to, rolling stock. The department of
local government finance shall apportion and distribute the assessed valuation of this property among
the taxing districts in which the railroad company operates its system. The amount which the
department of local government finance shall distribute to a taxing district equals the product of (1)
the total assessed valuation of the railroad company's indefinite-situs distributable property, multiplied
by (2) a fraction, the numerator of which is the relative value of the company's main lines, branch
lines, main tracks, second main tracks, and sidetracks, including all leased lines and tracks, which are
located in the taxing district, and the denominator of which is the relative value of the company's main
lines, branch lines, main tracks, second main tracks, and sidetracks, including all leased lines and
tracks, which are located in this state.
SOURCE: IC 6-1.1-8-12; (09)PD3011.23. -->
SECTION 91. IC 6-1.1-8-12 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH
1, 2009 (RETROACTIVE)]: Sec. 12. (a) The fixed property of a railroad car company consists of real
property. and tangible personal property which has a definite situs. The remainder of the railroad car
company's property is indefinite-situs distributable property.
(b) The department of local government finance shall assess a railroad car company's
indefinite-situs distributable property on the basis of the average number of cars owned or used by the
company within this state during the twelve (12) months of the calendar year preceding the year of
assessment. The average number of cars within this state equals the product of:
(1) the sum of "M" plus "E"; multiplied by
(2) a fraction, the numerator of which is "N", and the denominator of which is the number two
(2).
"M" equals the mileage traveled by the railroad car company's cars in this state divided by the mileage
traveled by the company's cars both within and outside this state. "E" equals the earnings generated
by the company's cars in this state divided by the earnings generated by the company's cars both within
and outside this state. "N" equals the total number of cars owned or used by the company both within
and outside this state.
SOURCE: IC 6-1.1-8-13; (09)PD3011.24. -->
SECTION 92. IC 6-1.1-8-13 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH
1, 2009 (RETROACTIVE)]: Sec. 13. (a) The fixed property of a sleeping car company consists of real
property. and tangible personal property which has a definite situs.
(b) A sleeping car company's property which is not described in subsection (a) is indefinite-situs
distributable property. The department of local government finance shall apportion and distribute the
assessed valuation of this property among the taxing districts in or through which the company
operates cars. The department of local government finance shall make the apportionment in a manner
which it considers fair.
SOURCE: IC 6-1.1-8-14; (09)PD3011.25. -->
SECTION 93. IC 6-1.1-8-14 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH
1, 2009 (RETROACTIVE)]: Sec. 14. (a) The fixed property of a street railway company consists of
(1) real property which is not part of the company's tracks or rights-of-way. and
(2) tangible personal property which is located within or on the real property described in
subdivision (1).
(b) A street railway company's property which is not described in subsection (a) is distributable
property. This property includes, but is not limited to:
(1) rights-of-way of the company;
(2) tangible personal property which is located on a right-of-way of the company; and
(3) rolling stock.
(c) The department of local government finance shall apportion and distribute the assessed
valuation of a street railway company's indefinite-situs distributable property among the taxing
districts in or through which the company operates its system. The amount which the department of
local government finance shall distribute to a taxing district equals the product of (1) the total assessed
valuation of the street railway company's indefinite-situs distributable property, multiplied by (2) a
fraction, the numerator of which is the company's average daily regularly scheduled passenger vehicle
route miles in the taxing district, and the denominator of which is the company's average daily
regularly scheduled passenger vehicle route miles in this state.
SOURCE: IC 6-1.1-8-15; (09)PD3011.26. -->
SECTION 94. IC 6-1.1-8-15 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH
1, 2009 (RETROACTIVE)]: Sec. 15. (a) The fixed property of a telephone, telegraph, or cable
company consists of
(1) tangible personal property which is not used as part of the distribution system of the company;
and
(2) real property which is not part of the company's rights-of-way or distribution system.
(b) A telephone, telegraph, or cable company's property which is not described under subsection
(a) is indefinite-situs distributable property. The department of local government finance shall
apportion and distribute the assessed valuation of this property among the taxing districts in which the
company's lines or cables, including laterals, are located. The amount which the department of local
government finance shall distribute to a taxing district equals the product of (1) the total assessed
valuation of the telephone, telegraph, or cable company's indefinite-situs distributable property,
multiplied by (2) a fraction, the numerator of which is the length of the company's lines and cables,
including laterals, which are located in the taxing district, and the denominator of which is the length
of the company's lines and cables, including laterals, which are located in this state.
SOURCE: IC 6-1.1-8-17; (09)PD3011.27. -->
SECTION 95. IC 6-1.1-8-17 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH
1, 2009 (RETROACTIVE)]: Sec. 17. (a) The fixed property of a water distribution company consists
of
(1) tangible personal property which is not used as part of the company's distribution system; and
(2) real property which is not part of the company's rights-of-way or distribution system.
A well, settling basin, or reservoir (except an impounding reservoir) is not fixed property of a water
distribution company if it is used to store treated water or water in the process of treatment.
(b) A water distribution company's property which is not described as fixed property under
subsection (a) is indefinite-situs distributable property. The department of local government finance
shall apportion and distribute the assessed valuation of this property among the taxing districts in
which the company's water mains, including feeder and distribution mains, are located. The amount
which the department of local government finance shall distribute to a taxing district equals the
product of (1) the total assessed valuation of the water distribution company's indefinite-situs
distributable property, multiplied by (2) a fraction, the numerator of which is the length of the
company's water mains, including feeder and distribution mains, which are located in the taxing
district, and the denominator of which is the length of the company's water mains, including feeder
and distribution mains, which are located in this state.
SOURCE: IC 6-1.1-8-18; (09)PD3011.28. -->
SECTION 96. IC 6-1.1-8-18 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH
1, 2009 (RETROACTIVE)]: Sec. 18. For a public utility company which is not within one (1) of the
classes of companies whose property is described in sections 6 through 17 of this chapter, the fixed
property of the company consists of real property. and tangible personal property. The remainder of
the company's property is indefinite-situs distributable property. The department of local government
finance shall, in a manner which it considers fair, apportion and distribute the assessed valuation of
the company's indefinite-situs distributable property among the taxing districts in which the company
operates its system.
SOURCE: IC 6-1.1-8.5-6; (09)PD3011.29. -->
SECTION 97. IC 6-1.1-8.5-6 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2010]: Sec. 6. Before
(1) January 1, 2004; and
(2) January 1 of each year that a general reassessment commences under IC 6-1.1-4-4;
the county assessor of each qualifying county shall provide the department of local government
finance a list of each industrial facility located in the qualifying county.
SOURCE: IC 6-1.1-8.5-11; (09)PD3011.30. -->
SECTION 98. IC 6-1.1-8.5-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH
1, 2009 (RETROACTIVE)]: Sec. 11. (a) A taxpayer or the county assessor of the qualifying county
in which the industrial facility is located may appeal an assessment by the department of local
government finance made under this chapter to the Indiana board. An appeal under this section shall
be conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An
assessment made under this chapter that is not appealed under this section is a final unappealable order
of the department of local government finance.
(b) The Indiana board shall hold a hearing on the appeal and issue an order within one (1) year after
the date the appeal is filed. (a) The industrial company that owns or uses the industrial facility
assessed by the department of local government finance under this chapter may appeal that
assessment to the Indiana board. Subject to subsections (b), (c), (d), and (e), the county assessor
of the county in which the industrial facility assessed by the department of local government
finance is located may appeal that assessment to the Indiana board.
(b) The county assessor of a qualifying county may not expend public money appealing an
assessment under this section unless the following requirements are met before a petition for
review is submitted to the Indiana board:
(1) The county assessor submits to the county fiscal body a written estimate of the cost of
the appeal.
(2) The county fiscal body adopts a resolution approving the county assessor's proposed
expenditure to carry out the appeal.
(3) The total amount of the proposed expenditure is in accordance with an appropriation
made by the county fiscal body in the manner provided by law.
(c) Except as otherwise provided in subsections (d) and (e), an appeal under this section shall
be conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An
assessment made under this chapter that is not appealed under this section is a final
unappealable order of the department of local government finance.
(d) With respect to an appeal filed by a county assessor under this section the following apply:
(1) In the petition for review to the Indiana board, the county assessor shall state what the
county assessor contends the assessed value of the industrial facility should be and provide
substantial evidence in support of that contention. Failure to comply with this requirement
results in dismissal of the county assessor's petition for review and no further appeal of the
assessment by the county assessor may be taken.
(2) Not later than thirty (30) days after the county assessor files a petition for review in
compliance with subdivision (1), the Indiana board shall hold a hearing at which the county
assessor must establish a reasonable likelihood of success on any contentions made in the
petition for review including, without limitation, the contention required under subdivision
(1) regarding the assessed value of the real estate. The industrial company whose industrial
facility is the subject of the county assessor's petition for review and the department of local
government finance has the right to appear at this hearing and to present testimony, to
cross-examine witnesses, and to present evidence regarding the county assessor's
contentions.
(3) Not later than thirty (30) days after the hearing held under subdivision (2), the Indiana
board shall issue a determination whether the county assessor has established a reasonable
likelihood of success on the contentions in the petition for review. If the Indiana board
determines that the county assessor has not established a reasonable likelihood of success
on the contentions in the petition for review, the county assessor's petition for review shall
be dismissed and no further appeal of the assessment by the county assessor may be taken.
If the Indiana board determines that the county assessor has established a reasonable
likelihood of success on the contentions in the petition for review, the Indiana board's
determination does not create the presumption that the county assessor's contentions are
valid. A determination by the Indiana board that the county assessor has established a
reasonable likelihood of success on the contentions in the petition for review may be
appealed to the Indiana tax court as an interlocutory appeal. A party may petition for
review by the Indiana supreme court of the Indiana tax court's ruling regarding an
interlocutory appeal brought under this subdivision.
(4) The Indiana board shall not hold a hearing on the appeal under IC 6-1.1-15-4 and the
county assessor shall not be permitted to conduct discovery under the Indiana board's
administrative rules until a determination has been issued under subdivision (3) and:
(A) any interlocutory appeal under subdivision (3) has been ruled on by the Indiana tax
court; or
(B) the Indiana supreme court has either rejected a petition for review concerning the
Indiana tax court's ruling on the interlocutory appeal or issued a decision regarding the
Indiana tax court's ruling on the interlocutory appeal.
(e) On any appeal that has not been dismissed, the Indiana board shall issue an order within
one (1) year after:
(1) the taxpayer filed its petition for review;
(2) the issuance of the Indiana board's determination under subsection (d)(3) in the case of
an appeal by the county assessor; or
(3) the Indiana tax court or Indiana supreme court rules on a taxpayer's interlocutory
appeal under subsection (d)(3) in the case of an appeal by the county assessor;
whichever is latest.
SOURCE: IC 6-1.1-8.7-8; (09)PD3011.31. -->
SECTION 99. IC 6-1.1-8.7-8, AS AMENDED BY P.L.219-2007, SECTION 21, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE MARCH 1, 2009 (RETROACTIVE)]: Sec. 8. (a) The
industrial company that owns or uses the industrial facility assessed
by the department under this
chapter
a taxpayer that petitioned for assessment of an industrial facility assessed under this chapter,
or may appeal that assessment to the Indiana board. Subject to subsections (b), (c), (d), and (e),
the county assessor of the county in which the industrial facility is located may appeal an assessment
by the department made under this chapter to the Indiana board. An appeal under this section shall be
conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An assessment
made under this chapter that is not appealed under this section is a final unappealable order of the
department.
(b) The Indiana board shall hold a hearing on the appeal and issue an order within one (1) year of
the date the appeal is filed. The county assessor of a qualifying county may not expend public
money appealing an assessment under this section unless the following requirements are met
before a petition for review is submitted to the Indiana board:
(1) The county assessor submits to the county fiscal body a written estimate of the cost of
the appeal.
(2) The county fiscal body adopts a resolution approving the county assessor's proposed
expenditure to carry out the appeal.
(3) The total amount of the proposed expenditure is in accordance with an appropriation
made by the county fiscal body in the manner provided by law.
(c) Except as otherwise provided in subsections (d) and (e), an appeal under this section shall
be conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An
assessment made under this chapter that is not appealed under this section is a final
unappealable order of the department.
(d) With respect to an appeal filed by a county assessor under this section the following apply:
(1) In the petition for review to the Indiana board, the county assessor shall state what the
county assessor contends the assessed value of the industrial facility should be and provide
substantial evidence in support of that contention. Failure to comply with this requirement
results in dismissal of the county assessor's petition for review, and no further appeal of the
assessment by the county assessor may be taken.
(2) Not later than thirty (30) days after the county assessor files a petition for review in
compliance with subdivision (1), the Indiana board shall hold a hearing at which the county
assessor must establish a reasonable likelihood of success on any contentions made in the
petition for review including, without limitation, the contention required under subdivision
(1) regarding the assessed value of the real estate. The industrial company whose industrial
facility is the subject of the county assessor's petition for review and the department have
the right to appear at this hearing and to present testimony, to cross-examine witnesses, and
to present evidence regarding the county assessor's contentions.
(3) Not later than thirty (30) days after the hearing held under subdivision (2), the Indiana
board shall issue a determination whether the county assessor has established a reasonable
likelihood of success on the contentions in the petition for review. If the Indiana board
determines that the county assessor has not established a reasonable likelihood of success
on the contentions in the petition for review, the county assessor's petition for review shall
be dismissed, and no further appeal of the assessment by the county assessor may be taken.
If the Indiana board determines that the county assessor has established a reasonable
likelihood of success on the contentions in the petition for review, the Indiana board's
determination does not create the presumption that the county assessor's contentions are
valid. A determination by the Indiana board that the county assessor has established a
reasonable likelihood of success on the contentions in the petition for review may be
appealed to the Indiana tax court as an interlocutory appeal. A party may petition for
review by the Indiana supreme court of the Indiana tax court's ruling regarding an
interlocutory appeal brought under this subdivision.
(4) The Indiana board shall not hold a hearing on the appeal under IC 6-1.1-15-4 and the
county assessor shall not be permitted to conduct discovery under the Indiana board's
administrative rules until a determination has been issued under subdivision (3) and:
(A) any interlocutory appeal under subdivision (3) has been ruled on by the Indiana tax
court; or
(B) the Indiana supreme court has either rejected a petition for review concerning the
Indiana tax court's ruling on the interlocutory appeal or issued a decision regarding the
Indiana tax court's ruling on the interlocutory appeal.
(e) On any appeal that has not been dismissed, the Indiana board shall issue an order within
one (1) year after:
(1) the taxpayer filed its petition for review;
(2) the issuance of the Indiana board's determination under subsection (d)(3) in the case of
an appeal by the county assessor; or
(3) the Indiana tax court or the Indiana supreme court rules on a taxpayer's interlocutory
appeal under subsection (d)(3) in the case of an appeal by the county assessor;
whichever is latest.
SOURCE: IC 6-1.1-11-4; (09)PD3011.32. -->
SECTION 100. IC 6-1.1-11-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON
PASSAGE]: Sec. 4. (a) The exemption application referred to in section 3 of this chapter is not
required if the exempt property is owned by the United States, the state, an agency of this state, or a
political subdivision (as defined in IC 36-1-2-13). However, this subsection applies only when the
property is used, and in the case of real property occupied, by the owner.
(b) The exemption application referred to in section 3 of this chapter is not required if the exempt
property is a cemetery:
(1) described by IC 6-1.1-2-7; or
(2) maintained by a township executive under IC 23-14-68.
(c) The exemption application referred to in section 3 of this chapter is not required if the exempt
property is owned by the bureau of motor vehicles commission established under IC 9-15-1.
(d) The exemption application referred to in section 3
or 3.5 of this chapter is not required if:
(1) the exempt property is:
(A) tangible property used for religious purposes described in IC 6-1.1-10-21;
or
(B) tangible property owned by a church or religious society used for educational purposes
described in IC 6-1.1-10-16;
and or
(C) other tangible property owned, occupied, and used by a person for educational,
literary, scientific, religious, or charitable purposes described in IC 6-1.1-10-16;
(2) the exemption application referred to in section 3
or 3.5 of this chapter was filed properly at
least once
after the property was designated for a religious use
as described in under
IC 6-1.1-10-21 or an educational,
literary, scientific, religious, or charitable use
as described
in under IC 6-1.1-10-16;
and
(3) the property continues to meet the requirements for an exemption under IC 6-1.1-10-21
or IC 6-1.1-10-16.
A change in ownership of property does not terminate an exemption of the property if after the
change in ownership the property continues to meet the requirements for an exemption under
IC 6-1.1-10-21 or IC 6-1.1-10-16. However, if title to any of the real property subject to the
exemption changes or any of the tangible property subject to the exemption is used for a nonexempt
purpose after the date of the last properly filed exemption application,
this subsection does not apply.
the person that obtained the exemption or the current owner of the property shall notify the
county assessor for the county where the tangible property is located of the change in the year
that the change occurs. The notice must be in the form prescribed by the department of local
government finance. If the county assessor discovers that title to property granted an exemption
described in IC 6-1.1-10-16 or IC 6-1.1-10-21 has changed, the county assessor shall notify the
persons entitled to a tax statement under IC 6-1.1-22-8.1 for the property of the change in title
and indicate that the county auditor will suspend the exemption for the property until the
persons provide the county assessor with an affidavit, signed under penalties of perjury, that
identifies the new owners of the property and indicates that the property continues to meet the
requirements for an exemption under IC 6-1.1-10-21 or IC 6-1.1-10-16. Upon receipt of the
affidavit, the county assessor shall reinstate the exemption for the years for which the exemption
was suspended and each year thereafter that the property continues to meet the requirements
for an exemption under IC 6-1.1-10-21 or IC 6-1.1-10-16.
SOURCE: IC 6-1.1-12-2; (09)PD3011.33. -->
SECTION 101. IC 6-1.1-12-2, AS AMENDED BY P.L.75-2009, SECTION 2, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 2. (a) Except as provided in section 17.8
of this chapter and subject to section 45 of this chapter, to qualify for the deduction provided by
section 1 of this chapter a statement must be filed under subsection (b) or (c).
(b)
Subject to subsection (c), to apply for the deduction under section 1 of this chapter
with
respect to real property, the person recording the mortgage, contract, or memorandum
of the
contract with the county recorder may file a written statement with the county recorder containing
the information described in subsection (e)(1), (e)(2), (e)(3), (e)(4), (e)(6), (e)(7), and (e)(8). The
statement must be prepared on the form prescribed by the department of local government finance and
be signed by the property owner or contract purchaser under the penalties of perjury. The form must
have a place for the county recorder to insert the record number and page where the mortgage,
contract, or memorandum
of the contract is recorded. Upon receipt of the form and the recording of
the mortgage, contract, or memorandum
of the contract, the county recorder shall insert on the form
the record number and page where the mortgage,
contract, or memorandum of the contract is
recorded and forward the completed form to the county auditor. The county recorder may not impose
a charge for the county recorder's duties under this subsection.
With respect to real property The
statement must be filed with the county recorder
during before January 10 of the year that
immediately succeeds the year for which the person 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 statement must be filed with the county auditor during the twelve (12) months before
March 31 of each year for which the individual wishes to obtain the deduction.
(c)
Alternatively, With respect to:
(1) real property as an alternative to a filing under subsection (b); or
(2) a mobile home that is not assessed as real property or a manufactured home that is not
assessed as real property;
to apply for a deduction under section 1 of this chapter, a person who desires to claim the deduction
may file a statement
in duplicate, 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
statement must be filed
during before January 10 of the year that immediately succeeds the year
for which the person 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 statement must be
filed during the twelve (12) months before March 31 of each year for which the individual wishes 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. In addition to the statement required by this subsection,
a contract buyer who desires to claim the deduction must submit a copy of the recorded contract or
recorded memorandum of the contract, which must contain a legal description sufficient to meet the
requirements of IC 6-1.1-5, with the first statement that the buyer files under this section with respect
to a particular parcel of real property.
(d) Upon receipt of:
(1) the statement under subsection (b); or
(2) the statement under subsection (c) and the recorded contract or recorded memorandum of the
contract;
the county auditor shall assign a separate description and identification number to the parcel of real
property being sold under the contract.
(e) The statement referred to in subsections (b) and (c) must be verified under penalties for perjury.
The statement must contain the following information:
(1) The balance of the person's mortgage or contract indebtedness on the assessment date of the
year for which the deduction is claimed.
(2) The assessed value of the real property, mobile home, or manufactured home.
(3) The full name and complete residence address of the person and of the mortgagee or contract
seller.
(4) The name and residence of any assignee or bona fide owner or holder of the mortgage or
contract, if known, and if not known, the person shall state that fact.
(5) The record number and page where the mortgage, contract, or memorandum of the contract
is recorded.
(6) A brief description of the real property, mobile home, or manufactured home which is
encumbered by the mortgage or sold under the contract.
(7) If the person is not the sole legal or equitable owner of the real property, mobile home, or
manufactured home, the exact share of the person's interest in it.
(8) The name of any other county in which the person has applied for a deduction under this
section and the amount of deduction claimed in that application.
(f) The authority for signing a deduction application filed under this section may not be delegated
by the real property, mobile home, or manufactured home owner or contract buyer to any person
except upon an executed power of attorney. The power of attorney may be contained in the recorded
mortgage, contract, or memorandum of the contract, or in a separate instrument.
(g) A closing agent, as defined in IC 6-1.1-12-43(a)(2), is not liable for any damages claimed by
the property owner or contract purchaser because of:
(1) the closing agent's failure to provide the written statement described in subsection (b);
(2) the closing agent's failure to file the written statement described in subsection (b);
(3) any omission or inaccuracy in the written statement described in subsection (b) that is filed
with the county recorder by the closing agent; or
(4) any determination made with respect to a property owner's or contract purchaser's eligibility
for the deduction under section 1 of this chapter.
(h) The county recorder may not refuse to record a mortgage, contract, or memorandum because
the written statement described in subsection (b):
(1) is not included with the mortgage, contract, or memorandum;
(2) does not contain the signatures required by subsection (b);
(3) does not contain the information described in subsection (e); or
(4) is otherwise incomplete or inaccurate.
SOURCE: IC 6-1.1-12-9; (09)PD3011.34. -->
SECTION 102. IC 6-1.1-12-9, AS AMENDED BY P.L.144-2008, SECTION 13, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 9. (a) An individual may obtain a
deduction from the assessed value of the individual's
real property, or mobile home or manufactured
home which is not assessed as real property, homestead if:
(1) the individual is at least sixty-five (65) years of age on or before December 31 of the calendar
year
immediately preceding the year in which the
deduction is claimed; property taxes are first
due and payable;
(2) the combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code)
of:
(A) the individual and the individual's spouse; or
(B) the individual and all other individuals with whom:
(i) the individual shares ownership; or
(ii) the individual is purchasing the property under a contract;
as joint tenants or tenants in common;
for the calendar year preceding the year in which the deduction is claimed did not exceed
twenty-five thousand dollars ($25,000);
(3) the individual has owned the real property, mobile home, or manufactured home homestead
for at least one (1) year before claiming the deduction; or the individual has been buying the real
property, mobile home, or manufactured home homestead under a contract that provides that the
individual is to pay the property taxes on the real property, mobile home, or manufactured home
homestead for at least one (1) year before claiming the deduction, and the contract or a
memorandum of the contract is recorded in the county recorder's office;
(4) the individual and any individuals covered by subdivision (2)(B) reside on the real property,
mobile home, or manufactured home; homestead;
(5) the assessed value of the real property, mobile home, or manufactured home homestead does
not exceed one hundred eighty-two thousand four hundred thirty dollars ($182,430);
(6) the individual receives no other property tax deduction for the year in which the deduction
is claimed, except the deductions provided by sections 1, 37, 37.5, and 38 of this chapter; and
(7) the person:
(1) (A) owns the real property, mobile home, or manufactured home; homestead; or
(2) (B) is buying the real property, mobile home, or manufactured home homestead under
contract;
on the date the statement required by section 10.1 of this chapter is filed.
Subdivision (6) does not limit any credits that the person is otherwise eligible to receive under
IC 6-1.1-20.6 or another law.
(b) Except as provided in subsection (h), in the case of real property, an individual's deduction
under this section equals the lesser of:
(1) one-half (1/2) of the assessed value of the real property; or
(2) twelve thousand four hundred eighty dollars ($12,480).
(c) Except as provided in subsection (h) and section 40.5 of this chapter, in the case of a mobile
home that is not assessed as real property or a manufactured home which is not assessed as real
property, an individual's deduction under this section equals the lesser of:
(1) one-half (1/2) of the assessed value of the mobile home or manufactured home; or
(2) twelve thousand four hundred eighty dollars ($12,480).
(d) An individual may not be denied the deduction provided under this section because the
individual is absent from the real property, mobile home, or manufactured home homestead while in
a nursing home or hospital.
(e) For purposes of this section, if real property, a mobile home, or a manufactured home is owned
by:
(1) tenants by the entirety;
(2) joint tenants; or
(3) tenants in common;
only one (1) deduction may be allowed. However, the age requirement is satisfied if any one (1) of the
tenants is at least sixty-five (65) years of age.
(f) A surviving spouse is entitled to the deduction provided by this section if:
(1) the surviving spouse is at least sixty (60) years of age on or before December 31 of the
calendar year preceding the year in which the deduction is claimed;
(2) the surviving spouse's deceased husband or wife was at least sixty-five (65) years of age at
the time of a death;
(3) the surviving spouse has not remarried; and
(4) the surviving spouse satisfies the requirements prescribed in subsection (a)(2) through (a)(7).
(g) An individual who has sold real property to another person under a contract that provides that
the contract buyer is to pay the property taxes on the real property may not claim the deduction
provided under this section against that real property.
(h) In the case of tenants covered by subsection (a)(2)(B), if all of the tenants are not at least
sixty-five (65) years of age, the deduction allowed under this section shall be reduced by an amount
equal to the deduction multiplied by a fraction. The numerator of the fraction is the number of tenants
who are not at least sixty-five (65) years of age, and the denominator is the total number of tenants.
SOURCE: IC 6-1.1-15-1; (09)PD3011.35. -->
SECTION 103. IC 6-1.1-15-1, AS AMENDED BY P.L.136-2009, SECTION 5, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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.
(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)(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.
(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 (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 (b).
(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 (b). To obtain the review, the taxpayer must file a notice in writing with the township
assessor, 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. The notice to obtain a review 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 tax statement mailed by the county treasurer,
regardless of whether the assessing official changes the taxpayer's assessment.
(e) A change in an assessment made as a result of a notice for review filed by a taxpayer under
subsection (d) after the time prescribed in 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 (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.
(f) The written notice filed by a taxpayer under 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).
(h) A county or township official who receives a notice for review filed by a taxpayer under
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.
(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 that notice. 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.
(l) At the hearing required under 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.
(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 (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.
(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 (k) to the taxpayer, the official referred to in subsection (a),
the county assessor, and the county auditor.
(o) If the maximum time elapses:
(1) under subsection (k) for the county board to hold a hearing; or
(2) under 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.
(p) This subsection applies if the assessment for which a notice of review is filed increased the
assessed value of the assessed property by more than five percent (5%) over the assessed value
finally determined for the immediately preceding assessment date. The county assessor or
township assessor making the assessment has the burden of proving that the assessment is
correct.
SOURCE: IC 6-1.1-15-12; (09)PD3011.36. -->
SECTION 104. IC 6-1.1-15-12, AS AMENDED BY P.L.146-2008, SECTION 140, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE MARCH 1, 2009 (RETROACTIVE)]: 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 6-1.1-16-1; (09)PD3011.37. -->
SECTION 105. IC 6-1.1-16-1, AS AMENDED BY P.L.146-2008, SECTION 144, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005 (RETROACTIVE)]: Sec. 1. (a)
Subject
to subsection (f) and except as provided in section 2 of this chapter, an assessing official 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 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 periods:
(1) A township assessor (if any) must make a change in the assessed value and give the notice
of the change on or before the 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 an assessing official, and give the notice of the change on or before the 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 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) Subject to subsection (f) and except as provided in section 2 of this chapter, if an assessing
official 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 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.
(f) Subsections (a) and (b) do not apply to a change in the assessed value of personal property
that results from the resolution of an appeal under IC 6-1.1-15.
SOURCE: IC 6-1.1-17-0.5; (09)PD3011.38. -->
SECTION 106. IC 6-1.1-17-0.5, AS AMENDED BY P.L.90-2009, SECTION 2, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 0.5. (a) For
purposes of this section, "assessed value" has the meaning set forth in IC 6-1.1-1-3(a).
(b) The county auditor may exclude and keep separate on the tax duplicate for taxes payable in a
calendar year the assessed value of tangible property that meets the following conditions:
(1) The assessed value of the property is at least nine percent (9%) of the assessed value of all
tangible property subject to taxation by a taxing unit.
(2) The property is or has been part of a bankruptcy estate that is subject to protection under the
federal bankruptcy code.
(3) The owner of the property has discontinued all business operations on the property.
(4) There is a high probability that the taxpayer will not pay property taxes due on the property
in the following year.
(c) This section does not limit, restrict, or reduce in any way the property tax liability on the
property.
(d) For each taxing unit located in the county, the county auditor may reduce for a calendar year
the taxing unit's assessed value that is certified to the department of local government finance under
section 1 of this chapter and used to set tax rates for the taxing unit for taxes first due and payable in
the immediately succeeding calendar year. The county auditor may reduce a taxing unit's assessed
value under this subsection only to enable the taxing unit to absorb the effects of reduced property tax
collections in the immediately succeeding calendar year that are expected to result from any or a
combination of the following:
(1) Successful appeals of the assessed value of property located in the taxing unit.
(2) Deductions under IC 6-1.1-12-37 and IC 6-1.1-12-37.5 that are granted result from the
granting of applications for the standard deduction for the calendar year under
IC 6-1.1-12-37 or IC 6-1.1-12-44 after the county auditor certifies assessed value as described
in this section.
(3) Deductions that result from the granting of applications for deductions for the calendar year
under IC 6-1.1-12-44 after the county auditor certifies assessed value as described in this section.
(4) Reassessments of real property under IC 6-1.1-4-11.5.
Not later than December 31 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 to the department of local government finance. The certified statement must list any
adjustments to the amount of the reduction under this subsection and the information submitted under
section 1 of this chapter that are necessary. The county auditor shall keep separately on the tax
duplicate the amount of any reductions made under this subsection. The maximum amount of the
reduction authorized under this subsection is determined under subsection (e).
(e) The amount of the reduction in a taxing unit's assessed value for a calendar year under
subsection (d) may not exceed two percent (2%) of the assessed value of tangible property subject to
assessment in the taxing unit in that calendar year.
(f) The amount of a reduction under subsection (d) may not be offered in a proceeding before the:
(1) county property tax assessment board of appeals;
(2) Indiana board; or
(3) Indiana tax court;
as evidence that a particular parcel has been improperly assessed.
SOURCE: IC 6-1.1-17-3; (09)PD3011.39. -->
SECTION 107. IC 6-1.1-17-3, AS AMENDED BY P.L.87-2009, SECTION 6, AND AS
AMENDED BY P.L.136-2009, SECTION 6, IS CORRECTED AND AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: 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 September 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 2010, except as provided in IC 6-1.1-22-8.1(h), before 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; 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; 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) (b) The board of directors of a solid waste management district established under IC 13-21 or
IC 13-9.5-2 (before its repeal) may conduct the public hearing required under subsection (a):
(1) in any county of the solid waste management district; and
(2) in accordance with the annual notice of meetings published under IC 13-21-5-2.
(e) (c) The trustee of each township in the county shall estimate the amount necessary to meet the
cost of township assistance in the township for the ensuing calendar year. The township board shall
adopt with the township budget a tax rate sufficient to meet the estimated cost of township assistance.
The taxes collected as a result of the tax rate adopted under this subsection are credited to the township
assistance fund.
(f) (d) 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; (09)PD3011.40. -->
SECTION 108. IC 6-1.1-17-3.5, AS ADDED BY P.L.146-2008, SECTION 148, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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 section 20 of this chapter 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) forty-five
(45) 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
complete the following at least fifteen (15) days before the civil
taxing unit fixes its tax rate and tax levy and adopts its budget under this chapter:
(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.
(h) If a civil taxing unit fails to file the information required by subsection (b) with the fiscal
body of the county in which the civil taxing unit is located by the time prescribed in subsection
(d), the most recent annual appropriations and annual tax levy of that civil taxing unit are
continued for the ensuing budget year.
(i) If a county fiscal body fails to complete the requirements of subsection (e) before the
deadline in subsection (e) for any civil taxing unit subject to this section, the most recent annual
appropriations and annual tax levy of the county are continued for the ensuing budget year.
SOURCE: IC 6-1.1-17-5; (09)PD3011.41. -->
SECTION 109. IC 6-1.1-17-5, AS AMENDED BY P.L.146-2008, SECTION 149, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: 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 November 1 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. November
1.
(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 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 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 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. -->
SECTION 110. IC 6-1.1-17-5.6, AS AMENDED BY P.L.146-2008, SECTION 150, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: 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. November 1.
(c) Each year, at least two (2) days before the first meeting after September 20 of the county board
of tax adjustment 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 at the
board's first meeting after September 20 of that year. under IC 6-1.1-29-4.
(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 6-1.1-46; (09)PD4360.26. -->
SECTION 111. IC 6-1.1-17-9, AS AMENDED BY P.L.146-2008, SECTION 154, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 9. (a) The county board of tax
adjustment shall complete the duties assigned to it under this chapter on or before
October 1st
November 2 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 December 1 of each
year.
(b) If the county board of tax adjustment 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:
(1) publication of the notice required by section 12 of this chapter; or
(2) the tax rates are calculated and fixed by the county auditor;
whichever applies.
(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.
SOURCE: IC 6-1.1-17-12; (09)PD3011.44. -->
SECTION 112. IC 6-1.1-17-12, AS AMENDED BY P.L.146-2008, SECTION 157, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 12. As soon as If the budgets, tax rates,
and or tax levies are approved or modified by the county board of tax adjustment or county auditor,
the county auditor shall within fifteen (15) days of the modification 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 modification by the county board's action. board or county auditor. 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 6-1.1-17-13; (09)PD3011.45. -->
SECTION 113. IC 6-1.1-17-13, AS AMENDED BY P.L.228-2005, SECTION 20, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 13. (a) Ten (10) or more taxpayers or
one (1) taxpayer that owns property that represents at least ten percent (10%) of the taxable assessed
valuation in the political subdivision may initiate an appeal from the county board of tax adjustment's
action on or county auditor's modification of a political subdivision's budget,
tax rate, or tax levy
by filing a statement of their objections with the county auditor. The statement must be filed not later
than ten (10) days after the publication of the notice required by section 12 of this chapter. The
statement shall specifically identify the provisions of the budget,
and tax rate, or tax levy to which
the taxpayers object. The county auditor shall forward the statement, with the budget, to the
department of local government finance.
(b) The department of local government finance shall:
(1) subject to subsection (c), give notice to the first ten (10) taxpayers whose names appear on
the petition, or to the taxpayer that owns property that represents at least ten percent (10%) of the
taxable assessed valuation in the political subdivision in the case of an appeal initiated by that
taxpayer, of the date, time, and location of the hearing on the objection statement filed under
subsection (a);
(2) conduct a hearing on the objection; and
(3) after the hearing:
(A) consider the testimony and evidence submitted at the hearing; and
(B) mail the department's:
(i) written determination; and
(ii) written statement of findings;
to the first ten (10) taxpayers whose names appear on the petition, or to the taxpayer that owns
property that represents at least ten percent (10%) of the taxable assessed valuation in the
political subdivision in the case of an appeal initiated by that taxpayer.
The department of local government finance may hold the hearing in conjunction with the hearing
required under IC 6-1.1-17-16.
(c) The department of local government finance shall provide written notice to:
(1) the first ten (10) taxpayers whose names appear on the petition; or
(2) the taxpayer that owns property that represents at least ten percent (10%) of the taxable
assessed valuation in the political subdivision, in the case of an appeal initiated by that taxpayer;
at least five (5) days before the date of the hearing.
SOURCE: IC 6-1.1-17-14; (09)PD3011.46. -->
SECTION 114. IC 6-1.1-17-14, AS AMENDED BY P.L.146-2008, SECTION 158, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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 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; (09)PD3011.47. -->
SECTION 115. IC 6-1.1-17-15, AS AMENDED BY P.L.146-2008, SECTION 159, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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
modified by the county board of tax adjustment 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; (09)PD3011.48. -->
SECTION 116. IC 6-1.1-17-16, AS AMENDED BY P.L.146-2008, SECTION 160, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 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 20-46, 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 ten (10) calendar days 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 6-1.1-17-20; (09)PD3011.49. -->
SECTION 117. IC 6-1.1-17-20, AS AMENDED BY P.L.146-2008, SECTION 163, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 20. (a) This
section applies
(1) to each governing body of a taxing unit that:
(1) is not comprised of a majority of officials who are elected to serve on the governing body; and
(2) if the either:
(A) is:
(i) a conservancy district subject to IC 14-33-9;
(ii) a solid waste management district subject to IC 13-21; or
(iii) a fire protection district subject to IC 36-8-11-18; or
(B) has a percentage increase in the proposed budget for the taxing unit for the ensuing
calendar year that is more than the result of:
(A) (i) the assessed value levy growth quotient multiplier determined under IC 6-1.1-18.5-2
for the ensuing calendar year; minus
(B) (ii) one (1).
For purposes of this section, an individual who qualifies to be appointed to a governing body or
serves on a governing body because of the individual's status as an elected official of another
taxing unit shall be treated as an official who was not 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:
(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) thirty (30) days before
the city or town fiscal body is required to hold budget approval hearings under this chapter.
(d) 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) thirty (30)
days before the county fiscal body is required to hold budget approval hearings under this chapter.
(e) The fiscal body of the city, town, or county (whichever applies) 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.
(f) If a taxing unit fails to file the information required in subsection (c) or (d), whichever
applies, with the appropriate fiscal body by the time prescribed by this section, the most recent
annual appropriations and annual tax levy of that taxing unit are continued for the ensuing
budget year.
(g) If the appropriate fiscal body fails to complete the requirements of subsection (e) before
the adoption deadline in section 5 of this chapter for any taxing unit subject to this section, the
most recent annual appropriations and annual tax levy of the city, town, or county, whichever
applies, are continued for the ensuing budget year.
SOURCE: IC 6-1.1-17-20.5; (09)PD3011.50. -->
SECTION 118. IC 6-1.1-17-20.5, AS ADDED BY P.L.146-2008, SECTION 164, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: 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. For purposes of this section,
an individual who qualifies to be appointed to a governing body or serves on a governing body
because of the individual's status as an elected official of another taxing unit shall be treated as
an official who was not 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:
(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) 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 6-1.1-18.5-2; (09)PD3011.51. -->
SECTION 119. IC 6-1.1-18.5-2, AS AMENDED BY P.L.1-2008, SECTION 3, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 2. (a) As used in this section, "Indiana
nonfarm personal income" means the estimate of total nonfarm personal income for Indiana in a
calendar year as computed by the federal Bureau of Economic Analysis using any actual data for the
calendar year and any estimated data determined appropriate by the federal Bureau of Economic
Analysis.
(b) Subject to subsection (c), for purposes of determining a civil taxing unit's maximum permissible
ad valorem property tax levy for an ensuing calendar year, the civil taxing unit shall use the assessed
value levy growth quotient multiplier determined in the last STEP of the following STEPS:
STEP ONE: For each of the six (6) calendar years immediately preceding the year in which a
budget is adopted under IC 6-1.1-17-5 for the ensuing calendar year, divide the Indiana nonfarm
personal income for the calendar year by the Indiana nonfarm personal income for the calendar
year immediately preceding that calendar year, rounding to the nearest one-thousandth (0.001).
STEP TWO: Determine the sum of the STEP ONE results.
STEP THREE: Divide the STEP TWO result by six (6), rounding to the nearest one-thousandth
(0.001).
STEP FOUR: Determine the lesser of the following:
(A) The STEP THREE quotient.
(B) One and six-hundredths (1.06).
(c) This subsection applies only to civil taxing units in Lake County. Notwithstanding any other
provision, for property taxes first due and payable after December 31, 2007, the assessed value levy
growth quotient multiplier used to determine a civil taxing unit's maximum permissible ad valorem
property tax levy under this chapter for a particular calendar year is one (1) unless a tax rate of one
percent (1%) will be in effect under IC 6-3.5-1.1-26 or IC 6-3.5-6-32 in Lake County for that calendar
year.
SOURCE: IC 6-1.1-18.5-3; (09)PD3011.52. -->
SECTION 120. IC 6-1.1-18.5-3, AS AMENDED BY P.L.146-2008, SECTION 169, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 3.
(a) 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. levy growth multiplier.
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, 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. levy growth multiplier.
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 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) 13(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; (09)PD3011.53. -->
SECTION 121. IC 6-1.1-18.5-7, AS AMENDED BY P.L.146-2008, SECTION 170, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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 the tax levy is advertised. The local government tax
control board 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; (09)PD3011.54. -->
SECTION 122. IC 6-1.1-18.5-8, AS AMENDED BY P.L.146-2008, SECTION 171, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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) 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.
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 6-1.1-18.5-10; (09)PD3011.55. -->
SECTION 123. IC 6-1.1-18.5-10, AS AMENDED BY P.L.146-2008, SECTION 174, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: 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 levy growth
quotient multiplier 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.
(d) For a county that:
(1) did not impose an ad valorem property tax levy in 2008 for the county general fund to
provide financial assistance under IC 12-29-1 (community mental retardation and other
developmental disabilities center) or IC 12-29-2 (community mental health center); and
(2) determines for 2009 or a later calendar year to impose a levy as described in subdivision
(1);
the ad valorem property tax levy limits imposed under section 3 of this chapter do not apply to
the part of the county's general fund levy that is used in the first calendar year for which a
determination is made under subdivision (2) to provide financial assistance under IC 12-29-1 or
IC 12-29-2. The department of local government finance shall review a county's proposed budget
that is submitted under IC 12-29-1-1 or IC 12-29-2-1.2 and make a final determination of the
amount to which the levy limits do not apply under this subsection for the first calendar year
for which a determination is made under subdivision (2).
(e) The ad valorem property tax levy limits imposed under section 3 of this chapter do not
apply to the county's general fund levy in the amount determined by the department of local
government finance under subsection (d) in each calendar year following the calendar year for
which the determination under subsection (b) is made.
SOURCE: IC 6-1.1-18.5-10.5; (09)PD3011.56. -->
SECTION 124. IC 6-1.1-18.5-10.5, AS AMENDED BY P.L.146-2008, SECTION 177, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 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. Except
as provided in subsection (d), 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 levy growth quotient multiplier determined under section 2 of this chapter;
minus
(2) one (1).
(d) The limits specified in subsection (c) do not apply to a civil taxing unit in the first year in
which the civil taxing unit becomes a participating unit in a fire protection territory established
under IC 36-8-19. In the first year in which a civil taxing unit becomes a participating unit in
a fire protection territory, the civil taxing unit shall submit its proposed budget, proposed ad
valorem property tax levy, and proposed property tax rate for the fire protection territory to
the department of local government finance. 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 the fire protection territory for that calendar year. In making its
determination under this subsection, the department of local government finance shall consider
the amount that the civil taxing unit is obligated to provide to meet the expenses of operation and
maintenance of the fire protection services within the territory, plus a reasonable operating
balance, not to exceed twenty percent (20%) of the budgeted expenses. However, the department
of local government finance may not approve under this subsection a property tax levy greater
than zero (0) if the civil taxing unit did not exist as of the March 1 assessment date for which the
tax levy will be imposed. For purposes of applying subsection (c) to the civil taxing unit's
property tax levy for the fire protection territory in subsequent calendar years, the department
of local government finance may determine not to consider part or all of the part of the first year
property tax levy imposed to establish an operating balance.
SOURCE: IC 6-1.1-18.5-12; (09)PD3011.57. -->
SECTION 125. IC 6-1.1-18.5-12, AS AMENDED BY P.L.146-2008, SECTION 179, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 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 October 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 every appeal petition it receives under subsection (a) and any materials it receives
relevant to those appeals. Upon receipt of an appeal petition, the local government tax control board
shall immediately proceed to the examination and consideration of the merits of the civil taxing unit's
appeal.
(c) In considering an appeal, the local government tax control board department of local
government finance 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 department with any relevant records or books.
(d) If an officer or member:
(1) fails to appear at a hearing of the local government tax control board after having been given
written notice from the local government tax control board requiring that person's attendance; or
(2) fails to produce for the local government tax control board's use the books and records that
the local government tax control board department by written notice required the officer or
member to produce;
then the local government tax control board department 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 department to provide information to the local government tax control board
department or to produce books and records for the local government tax control board's
department'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; (09)PD3011.58. -->
SECTION 126. IC 6-1.1-18.5-13, AS AMENDED BY P.L.146-2008, SECTION 180, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 13. With respect to
an appeal filed under section 12 of this chapter, the
local government tax control board may
recommend department may find that a civil taxing unit
should receive any one (1) or more of the
following types of relief:
(1) 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
department 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, 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 department 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 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 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 levy growth quotient
multiplier 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, 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, 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, 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, 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, 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, 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, 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, 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) 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, 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 6-1.1-18.5-13.5; (09)PD3011.59. -->
SECTION 127. IC 6-1.1-18.5-13.5, AS AMENDED BY P.L.224-2007, SECTION 26, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 13.5. A levy increase may
not be granted under this section for property taxes first due and payable after December 31, 2009.
With respect to an appeal filed under section 12 of this chapter, the local government tax control board
may recommend that the department of local government finance may give permission to a town
having a population of more than three hundred seventy-five (375) but less than five hundred (500)
located in a county having a population of more than seventy-one thousand (71,000) but less than
seventy-one thousand four hundred (71,400) to increase its levy in excess of the limitations established
under section 3 of this chapter, if the local government tax control board department finds that the
town needs the increase to pay the costs of furnishing fire protection for the town. However, any
increase in the amount of the town's levy recommended by the local government tax control board
under this section for the ensuing calendar year may not exceed the greater of:
(1) twenty-five thousand dollars ($25,000); or
(2) twenty percent (20%) of the sum of:
(A) the amount authorized for the cost of furnishing fire protection in the town's budget for
the immediately preceding calendar year; plus
(B) the amount of any additional appropriations authorized under IC 6-1.1-18-5 during that
calendar year for the town's use in paying the costs of furnishing fire protection.
SOURCE: IC 6-1.1-18.5-13.6; (09)PD3011.60. -->
SECTION 128. IC 6-1.1-18.5-13.6, AS AMENDED BY P.L.146-2008, SECTION 181, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 13.6. A levy increase may
not be granted under this section for property taxes first due and payable after December 31, 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 may 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 department 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; (09)PD3011.61. -->
SECTION 129. IC 6-1.1-18.5-14, AS AMENDED BY P.L.146-2008, SECTION 182, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 14. (a)
The local
government tax control board may recommend to The department of local government finance
may
order a correction of any advertising error, mathematical error, or error in data made at the local level
for any calendar year
if the department finds that
the error 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; (09)PD3011.62. -->
SECTION 130. IC 6-1.1-18.5-15, AS AMENDED BY P.L.146-2008, SECTION 183, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 15. (a) The department
of local government finance, upon receiving a recommendation made making a finding 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. setting forth its final
determination.
(b) A civil taxing unit may petition for judicial review of the final determination 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; (09)PD3011.63. -->
SECTION 131. IC 6-1.1-18.5-16, AS AMENDED BY P.L.146-2008, SECTION 184, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 16. (a) A civil taxing unit
may request permission from the local government tax control board department 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
department 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 department determines that a shortfall described in
subsection (a) or (b) has occurred, it shall recommend to the department of local government finance
may find that the civil taxing unit should 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 6-1.1-18.5-17; (09)PD3011.64. -->
SECTION 132. IC 6-1.1-18.5-17, AS AMENDED BY P.L.219-2007, SECTION 57, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 17. (a) As used in this section, "levy
excess" means the part of the ad valorem property tax levy actually collected by a civil taxing unit, for
taxes first due and payable during a particular calendar year, that exceeds the civil taxing unit's ad
valorem property tax levy, as approved by the department of local government finance under
IC 6-1.1-17. The term does not include delinquent ad valorem property taxes collected during a
particular year that were assessed for an assessment date that precedes the assessment date for the
current year in which the ad valorem property taxes are collected.
(b) A civil taxing unit's levy excess is valid and may not be contested on the grounds that it exceeds
the civil taxing unit's levy limit for the applicable calendar year. However, the civil taxing unit shall
deposit, except as provided in subsections (h) and (i), its levy excess in a special fund to be known as
the civil taxing unit's levy excess fund.
(c) The chief fiscal officer of a civil taxing unit may invest money in the civil taxing unit's levy
excess fund in the same manner in which money in the civil taxing unit's general fund may be invested.
However, any income derived from investment of the money shall be deposited in and becomes a part
of the levy excess fund.
(d) The department of local government finance shall require a civil taxing unit to include the
amount in its levy excess fund in the civil taxing unit's budget fixed under IC 6-1.1-17.
(e) Except as provided by subsection (f), a civil taxing unit may not spend any money in its levy
excess fund until the expenditure of the money has been included in a budget that has been approved
by the department of local government finance under IC 6-1.1-17. For purposes of fixing its budget
and for purposes of the ad valorem property tax levy limits imposed under this chapter, a civil taxing
unit shall treat the money in its levy excess fund that the department of local government finance
permits it to spend during a particular calendar year as part of its ad valorem property tax levy for that
same calendar year.
(f) A civil taxing unit may transfer money from its levy excess fund to its other funds to reimburse
those funds for amounts withheld from the civil taxing unit as a result of refunds paid under
IC 6-1.1-26.
(g) Subject to the limitations imposed by this section, a civil taxing unit may use money in its levy
excess fund for any lawful purpose for which money in any of its other funds may be used.
(h) If the amount that would, notwithstanding this subsection, be deposited in the levy excess fund
of a civil taxing unit for a particular calendar year is less than one hundred dollars ($100), no money
shall be deposited in the levy excess fund of the unit for that year.
(i) This subsection applies only to a civil taxing unit that:
(1) has a levy excess for a particular calendar year;
(2) in the preceding calendar year experienced a shortfall in property tax collections below the
civil taxing unit's property tax levy approved by the department of local government finance
under IC 6-1.1-17; and
(3) did not receive permission from the local government tax control board department to
impose, because of the shortfall in property tax collections in the preceding calendar year, a
property tax levy that exceeds the limits imposed by section 3 of this chapter.
The amount that a civil taxing unit subject to this subsection must transfer to the civil taxing unit's levy
excess fund in the calendar year in which the excess is collected shall be reduced by the amount of the
civil taxing unit's shortfall in property tax collections in the preceding calendar year (but the reduction
may not exceed the amount of the civil taxing unit's levy excess).
SOURCE: IC 6-1.1-19-1; (09)PD3011.65. -->
SECTION 133. IC 6-1.1-19-1, AS AMENDED BY P.L.146-2008, SECTION 185, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 1. The following definitions apply
throughout As used in 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) (1) IC 6-1.1-17.
(B) (2) 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; (09)PD3011.66. -->
SECTION 134. IC 6-1.1-19-3, AS AMENDED BY P.L.146-2008, SECTION 186, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 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.
(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 6-1.1-19-7; (09)PD3011.67. -->
SECTION 135. IC 6-1.1-19-7, AS AMENDED BY P.L.2-2006, SECTION 50, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 7. (a) Any recommendation that is to be
made by the tax control board to the department of local government finance under any law that
applies to the appeal must be made at the time prescribed in this chapter.
(b) If a time for making a recommendation is not prescribed in this chapter, the recommendation
must be made at a time that permits the department of local government finance to complete the duties
of the department that are set forth in IC 6-1.1-17 within the time allowed by law for the completion
of the duties or within the additional time that is reasonably necessary for the department of local
government finance and the tax control board to complete the duties set forth in this chapter.
(c) (a) A tax levy is not invalid because of the failure of either the tax control board or the
department of local government finance to complete its duties within the time or time limits provided
by this chapter or any other law.
(d) (b) Subject to this chapter, the department of local government finance may
(1) accept, reject, or accept in part and reject in part any recommendation of the tax control board
that is made to the department of local government finance under this chapter; and
(2) make any order that is consistent with IC 6-1.1-17.
(e) (c) A school corporation may petition for judicial review of the final determination of the
department of local government finance. under subsection (d). The petition must be filed in the tax
court not more than forty-five (45) days after the department enters its order. under subsection (d).
SOURCE: IC 6-1.1-20-1.9; (09)PD3011.68. -->
SECTION 136. IC 6-1.1-20-1.9, AS AMENDED BY P.L.146-2008, SECTION 190, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 1.9.
(a) 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(b)(2) of this
chapter of a preliminary determination by the political subdivision to issue bonds or enter into
a lease. county voter registration board makes the determination under section 3.1(b)(8) of
this chapter regarding whether persons who signed the petition are registered voters.
(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(b)(1) of this chapter. the county voter registration board makes the
determination under section 3.2(b)(5) of this chapter regarding whether persons who signed
the petition or remonstrance are registered voters.
(3) In the case of a petition under section 3.5 of this chapter requesting the application of
the local public question process under section 3.6 of this chapter concerning proposed debt
service or lease payments, an individual who is registered to vote in the political subdivision
on the date the county voter registration board makes the determination under section
3.5(b)(8) of this chapter regarding whether persons who signed the petition are registered
voters.
(3) (b) As used in this chapter, in the case of a an election on a public question held under section
3.6 of this chapter, "eligible voter" means an individual who:
(1) is registered to vote in the political subdivision on the date that is thirty (30) days before the
date of eligible to vote in the election in the political subdivision in which the public question
will be held, as determined under IC 3; and
(2) resides within the boundaries of the political subdivision for which the public question
is being considered.
SOURCE: IC 6-1.1-20-3.1; (09)PD3011.69. -->
SECTION 137. IC 6-1.1-20-3.1, AS AMENDED BY P.L.146-2008, SECTION 191, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: 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) forty-five (45) 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; (09)PD3011.70. -->
SECTION 138. IC 6-1.1-20-3.2, AS AMENDED BY P.L.146-2008, SECTION 192, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: 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(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) forty-five (45) 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; (09)PD3011.71. -->
SECTION 139. IC 6-1.1-20-3.5, AS ADDED BY P.L.146-2008, SECTION 193, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: 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.
(C) The information specified in subdivision (3)(A) through (3)(G).
(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.
(H) The information specified in subdivision (1)(A) through (1)(B).
(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) forty-five (45) 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; (09)PD3011.72. -->
SECTION 140. IC 6-1.1-20-3.6, AS ADDED BY P.L.146-2008, SECTION 194, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 3.6. (a)
Except as provided in section 3.7 of this chapter, 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) Except as provided in subsection (j), the following question shall be submitted to the eligible
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 a brief description of the controlled project), which is
estimated to cost not more than _______ (insert the total cost of the project) and is
estimated to increase the property tax rate for debt service by ___________ (insert increase
in tax rate as determined by the department of local government finance)?".
The public question must appear on the ballot in the form approved by the county election
board. If the political subdivision proposing to issue bonds or enter into a lease is located in more
than one (1) county, the county election board of each county shall jointly approve the form of
the public question that will appear on the ballot in each county. The form approved by the
county election board may differ from the language certified to the county election board by the
county auditor.
(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 certification must occur not later than noon:
(1) sixty (60) days before a primary election if the public question is to be placed on the
primary or municipal primary election ballot; or
(2) August 1 if the public question is to be placed on the general or municipal election
ballot.
Subject to the certification requirements and deadlines under this subsection and except as
provided in subsection (j), 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 during the first year in which the public
question is eligible to be placed on the ballot under this section and if the political subdivision
requests the public question to be placed on the ballot at a special election, 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 on the first Tuesday after the first Monday in May or
November of the year. The certification must occur not later than noon sixty (60) days before
a special election to be held in May (if the special election is to be held in May) or noon on
August 1 (if the special election is to be held in November). However, in 2009, a political
subdivision may hold a special election under this section on any date scheduled for the special
election if notice of the special election was given before July 1, 2009, to the election division of
the secretary of state's office as provided in IC 3-10-8-4. The fiscal body of the political
subdivision that requests the special election shall 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 eligible voters voting on the public
question vote in favor of the public question.
(g) If a majority of the eligible 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.
(j) This subsection applies to a political subdivision for which a petition requesting a public
question has been submitted under section 3.5 of this chapter. The legislative body (as defined
in IC 36-1-2-9) of the political subdivision may adopt a resolution to withdraw a controlled
project from consideration in a public question. If the legislative body provides a certified copy
of the resolution to the county auditor and the county election board not later than forty-nine
(49) days before the election at which the public question would be on the ballot, the public
question on the controlled project shall not be placed on the ballot and the public question on
the controlled project shall not be held, regardless of whether the county auditor has certified
the public question to the county election board. If the withdrawal of a public question under
this subsection requires the county election board to reprint ballots, the political subdivision
withdrawing the public question shall pay the costs of reprinting the ballots. If a political
subdivision withdraws a public question under this subsection that would have been held at a
special election and the county election board has printed the ballots before the legislative body
of the political subdivision provides a certified copy of the withdrawal resolution to the county
auditor and the county election board, the political subdivision withdrawing the public question
shall pay the costs incurred by the county in printing the ballots. If a public question on a
controlled project is withdrawn under this subsection, a public question under this section on
the same controlled project or a substantially similar controlled project may not be submitted
to the voters earlier than one (1) year after the date the resolution withdrawing the public
question is adopted.
(k) If a public question regarding a controlled project is placed on the ballot to be voted on
under this section, the department of local government finance shall post the following
information regarding the proposed controlled project on the department's Internet web site:
(1) The cost per square foot of any buildings being constructed as part of the controlled
project.
(2) The effect that approval of the controlled project would have on the political
subdivision's property tax rate.
(3) The maximum term of the bonds or lease.
(4) The maximum principal amount of the bonds or the maximum lease rental for the lease.
(5) The estimated interest rates that will be paid and the total interest costs associated with
the bonds or lease.
(6) The purpose of the bonds or lease.
(7) In the case of a controlled project proposed by a school corporation:
(A) the current and proposed square footage of school building space per student;
(B) enrollment patterns within the school corporation; and
(C) the age and condition of the current school facilities.
SOURCE: IC 6-1.1-20-3.7; (09)PD3011.73. -->
SECTION 141. IC 6-1.1-20-3.7 IS ADDED TO THE INDIANA CODE AS A
NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]:
Sec. 3.7. (a) This section applies to the
following:
(1) The issuance of bonds or the entering into a lease for a controlled project:
(A) to which section 3.5 of this chapter applies; and
(B) for which a sufficient petition requesting the application of the local public question
process under section 3.6 of this chapter has not been filed as set forth in section 3.5 of
this chapter within the time required under section 3.5(b)(7) of this chapter.
(2) The issuance of bonds or the entering into a lease for a capital project:
(A) that is not a controlled project to which section 3.5 of this chapter applies; and
(B) that would, but for the application of section 1.1(6) of this chapter to the project, be
a controlled project to which section 3.5 of this chapter applies.
(b) If the proper officers of a political subdivision make a preliminary determination to issue
bonds described in subsection (a) or enter into a lease described in subsection (a), the fiscal body
of the political subdivision may adopt a resolution specifying that the local public question
process specified in section 3.6 of this chapter applies to the issuance of the bonds or the entering
into the lease, notwithstanding that:
(1) a sufficient petition requesting the application of the local public question process under
section 3.6 of this chapter has not been filed as set forth in section 3.5 of this chapter (in the
case of bonds or a lease described in subsection (a)(1)); or
(2) because of the application of section 1.1(6) of this chapter, the bonds or lease is not
considered to be issued or entered into for a controlled project (in the case of bonds or a
lease described in subsection (a)(2)).
(c) The following apply to the adoption of a resolution by the fiscal body of a political
subdivision under subsection (b):
(1) In the case of bonds or a lease described in subsection (a)(1) and for which no petition
requesting the application of the local public question process under section 3.6 of this
chapter has been filed within the time required under section 3.5(b)(7) of this chapter, the
fiscal body must adopt the resolution not more than sixty (60) days after publication of the
notice of the preliminary determination to issue the bonds or enter into the lease.
(2) In the case of bonds or a lease described in subsection (a)(1) for which a petition
requesting the application of the local public question process under section 3.6 of this
chapter:
(A) has been filed under section 3.5 of this chapter; and
(B) is determined to have an insufficient number of signatures to require application of
the local public question process under section 3.6 of this chapter;
the fiscal body must adopt the resolution not more than thirty (30) days after the county
voter registration office makes the final determination under section 3.5 of this chapter that
a sufficient number of persons have not signed the petition.
(3) In the case of bonds or a lease described in subsection (a)(2), the fiscal body must adopt
the resolution not more than thirty (30) days after publication of the notice of the
preliminary determination to issue the bonds or enter into the lease.
(4) The fiscal body shall certify the resolution to the county election board of each county
in which the political subdivision is located, and the county election board shall place the
public question on the ballot as provided in section 3.6 of this chapter.
(d) Except to the extent it is inconsistent with this section, section 3.6 of this chapter applies
to a local public question placed on the ballot under this section.
SOURCE: IC 6-1.1-20-10; (09)PD3011.74. -->
SECTION 142. IC 6-1.1-20-10, AS AMENDED BY P.L.146-2008, SECTION 199, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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(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.
(f) An elected or appointed public official of the political subdivision may advocate for or
against a position on the petition or remonstrance so long as it is not done:
(1) during the official's normal working hours or paid overtime; or
(2) by using public funds.
SOURCE: IC 6-1.1-20-10.1; (09)PD3011.75. -->
SECTION 143. IC 6-1.1-20-10.1, AS ADDED BY P.L.146-2008, SECTION 200, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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.
(f) An elected or appointed public official of the political subdivision may advocate for or
against a position on the local public question so long as it is not done:
(1) during the official's normal working hours or paid overtime; or
(2) by using public funds.
(g) A student may use school equipment or facilities to report or editorialize about a local
public question as part of the news coverage of the referendum by student newspaper or
broadcast.
SOURCE: IC 6-1.1-20.6-2; (09)PD3011.76. -->
SECTION 144. IC 6-1.1-20.6-2, AS AMENDED BY P.L.146-2008, SECTION 215, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 2. (a) As used
in this chapter, "homestead" has the meaning set forth in refers to a homestead that is eligible for
a standard deduction under 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 6-1.1-20.6-8.5; (09)PD3011.77. -->
SECTION 145. IC 6-1.1-20.6-8.5, AS ADDED BY P.L.146-2008, SECTION 225, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: 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;
(3) is or will be at least sixty-five (65) years of age on or before December 31 of the calendar
year immediately preceding the current calendar year; and
(4) had:
(A) in the case of an individual who filed a single return, adjusted gross income (as
defined in Section 62 of the Internal Revenue Code) not exceeding thirty thousand
dollars ($30,000); or
(B) in the case of an individual who filed a joint income tax return with the individual's
spouse, combined adjusted gross income (as defined in Section 62 of the Internal
Revenue Code) not exceeding forty thousand dollars ($40,000);
for the calendar year preceding by two (2) years the calendar year in which property taxes
are first due and payable.
(b) This section does not apply if the gross assessed value of the homestead on the assessment
date for which property taxes are imposed is at least one hundred sixty thousand dollars
($160,000).
(b) (c) 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:
(1) the
individual and the homestead
qualifies as qualified homestead property qualify for the
credit under subsection (a) for the calendar year;
(2) the homestead is not disqualified for the credit under subsection (b) for the calendar year;
and
(3) the filing requirements under subsection (e) are met.
(c) (d) 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 not later than
sixty (60) days after 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 6-1.1-21.2-12; (09)PD3011.78. -->
SECTION 146. IC 6-1.1-21.2-12, AS AMENDED BY P.L.146-2008, SECTION 239, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 12. (a) This section
applies if the tax increment replacement amount for an allocation area in a district is greater than zero
(0).
(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;
(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) 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.
(f) This subsection applies to a governing body that:
(1) is the metropolitan development commission for a county having a consolidated city;
and
(2) has established an allocation area and pledged tax increment revenues from the area to
the payment of bonds, leases, or other obligations before May 8, 1989.
Notwithstanding subsections (a) through (e), the governing body may determine to fund that
part of the tax increment replacement amount attributable to the repeal of IC 36-7-15.1-26.5,
IC 36-7-15.1-26.7, and IC 36-7-15.1-26.9 from property taxes on personal property (as defined
in IC 6-1.1-1-11). If the governing body makes such a determination, the property taxes on
personal property in the amount determined under this subsection shall be allocated to the
redevelopment district, paid into the special fund for the allocation area, and used for the
purposes specified in IC 36-7-15.1-26.
SOURCE: IC 6-1.1-21.2-15; (09)PD3011.79. -->
SECTION 147. IC 6-1.1-21.2-15, AS AMENDED BY P.L.146-2008, SECTION 240, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec.
15. (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.
(b) A special assessment or tax levied under this chapter is not subject to IC 6-1.1-20.
(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 county, city, town, or
township.
(d) The ad valorem property tax levy limits imposed by IC 6-1.1-18.5-3 or another provision
of IC 6-1.1-18.5 do not apply to a special assessment or tax imposed under this chapter. For
purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit
under IC 6-1.1-18.5-3 or another provision of IC 6-1.1-18.5, the civil taxing unit's ad valorem
property tax levy for a particular calendar year does not include a special assessment or tax
imposed under this chapter.
SOURCE: IC 6-1.1-22-5; (09)PD3011.80. -->
SECTION 148. IC 6-1.1-22-5, AS AMENDED BY P.L.146-2008, SECTION 250, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 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(d)
IC 6-1.1-18.5-12(g) before the county auditor prepares and delivers the certified copy of the abstract
under subsection (a), the county auditor shall prepare and deliver the certified copy of the abstract
when the appeal is resolved by the department of local government finance.
(c) If the county auditor receives a copy of an appeal petition under IC 6-1.1-18.5-12(d)
IC 6-1.1-18.5-12(g) after the county auditor prepares and delivers the certified copy of the abstract
under subsection (a), the county auditor shall prepare and deliver a certified copy of a revised abstract
when the appeal is resolved by the department of local government finance that reflects the action of
the department.
SOURCE: IC 6-1.1-22.5-2; (09)PD3011.81. -->
SECTION 149. IC 6-1.1-22.5-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2009]: Sec. 2. As used in this chapter, "provisional statement" refers to a provisional property tax
statement required by:
(1) section 6 of this chapter; or
(2) section 6.5 of this chapter;
as the context indicates.
SOURCE: IC 6-1.1-22.5-6.5; (09)PD3011.82. -->
SECTION 150. IC 6-1.1-22.5-6.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 6.5. (a) As used in this section,
"cross-county area" refers to a cross-county entity's territory that is located in one (1) county.
(b) As used in this section, "cross-county entity" refers to a taxing unit that is located in more
than one (1) county.
(c) As used in this section, "statement preparation date" refers to the date determined by the
county treasurer before which the county treasurer must receive all necessary information in
order to timely prepare and deliver property tax statements under IC 6-1.1-22.
(d) With respect to property taxes first due and payable under this article after 2009, the
county treasurer may, except as provided in section 7 of this chapter, use a provisional statement
under this section if:
(1) the county treasurer is not required to use provisional statements under section 6 of this
chapter; and
(2) the county treasurer determines that:
(A) the property tax rate of a cross-county entity with cross-county area in the county
has not been finally determined before the statement preparation date; and
(B) the rate referred to in clause (A) has not been finally determined because the
assessed valuation:
(i) in the cross-county area of a neighboring county; and
(ii) on which the property taxes are based;
has not been finally determined.
(e) A provisional statement under this section applies only for the cross-county area in the
county. If a provisional statement is used under this section, the county treasurer shall prepare
and deliver property tax statements under IC 6-1.1-22 for the territory of the county that is not
a cross-county area.
(f) The county treasurer shall give notice of the provisional statement in the manner required
by section 6(b) of this chapter.
(g) Immediately upon determining to use provisional statements under this section, the county
treasurer shall give notice of the determination to the county fiscal body (as defined in
IC 36-1-2-6).
SOURCE: IC 6-1.1-22.5-7; (09)PD3011.83. -->
SECTION 151. IC 6-1.1-22.5-7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2009]: Sec. 7. (a) The county auditor of a county or fifty (50) property owners in the county may,
not more than five (5) days after the publication of the notice required under section 6 6(b) or 6.5(f)
of this chapter, request in writing that the department of local government finance waive the use of a
provisional statement under this chapter as to that county for a particular assessment date. year.
(b) With respect to the use of a provisional statement required under section 6 of this chapter,
upon receipt of a request under subsection (a), the department of local government finance shall give
notice of a hearing concerning the request in the manner provided by IC 5-3-1. The notice must state:
(1) the date and time of the hearing;
(2) the location of the hearing, which must be in the county; and
(3) that the purpose of the hearing is to hear:
(A) the request of the county treasurer and county auditor to waive the requirements of section
6 of this chapter; and
(B) taxpayers' comments regarding that request.
(c) After the hearing required by subsection (b), the department of local government finance may
waive the use of a provisional statement under section 6 of this chapter for a particular assessment
date year as to the county making the request if the department finds that the petitioners have
presented sufficient evidence to establish that although the abstract required by IC 6-1.1-22-5 was not
delivered in a timely manner:
(1) the abstract;
(A) was delivered as of the date of the hearing; or
(B) will be delivered not later than a date specified by the county auditor and county treasurer;
and
(2) sufficient time remains or will remain after the date or anticipated date of delivery of the
abstract to:
(A) permit the timely preparation and delivery of property tax statements in the manner
provided by IC 6-1.1-22; and
(B) render the use of a provisional statement under section 6 of this chapter unnecessary.
(d) With respect to a determination to use a provisional statement under section 6.5 of this
chapter, upon receipt of a request under subsection (a), the department of local government
finance shall give notice of a hearing concerning the request in the manner provided by IC 5-3-1.
The notice must state:
(1) the date and time of the hearing;
(2) the location of the hearing, which must be in the county; and
(3) that the purpose of the hearing is to hear:
(A) the request of the county treasurer and county auditor to waive the requirements of
section 6.5 of this chapter; and
(B) taxpayers' comments regarding that request.
(e) After the hearing required by subsection (d), the department of local government finance
may waive the use of a provisional statement under section 6.5 of this chapter for a particular
year as to the county making the request if the department finds that the petitioners have
presented sufficient evidence to establish that although the property tax rate of one (1) or more
cross-county entities with cross-county area in the county was not finally determined before the
statement preparation date:
(1) that property tax rate:
(A) was determined as of the date of the hearing; or
(B) will be determined not later than a date specified by the county auditor and county
treasurer; and
(2) sufficient time remains or will remain after the date or anticipated date of
determination of the rate to:
(A) permit the timely preparation and delivery of property tax statements in the manner
provided by IC 6-1.1-22; and
(B) render the use of a provisional statement under section 6.5 of this chapter
unnecessary.
SOURCE: IC 6-1.1-22.5-8; (09)PD3011.84. -->
SECTION 152. IC 6-1.1-22.5-8 , AS AMENDED BY P.L.87-2009, SECTION 11, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 8. (a)
Subject to subsection (c), a
provisional statement must:
(1) be on a form
approved prescribed by the
state board of accounts; department of local
government finance;
(2) except as provided in emergency rules adopted under section 20 of this chapter and subsection
(b):
(A) for property taxes billed using a provisional statement under section 6 of this
chapter, indicate tax liability in the amount of
ninety not more than one hundred percent
(90%) (100%) of the tax liability that was payable in the same year as the assessment date for
the property for which the provisional statement is issued,
subject to any adjustments to the
tax liability as prescribed by the department of local government finance; and
(B) for property taxes billed using a provisional statement under section 6.5 of this
chapter, except as provided in subsection (d), indicate tax liability in an amount
determined by the department of local government finance based on:
(i) subject to subsection (c), for the cross-county entity, the property tax rate of the
cross-county entity for taxes first due and payable in the immediately preceding
calendar year; and
(ii) for all other taxing units that make up the taxing district or taxing districts that
comprise the cross-county area, the property tax rates of the taxing units for taxes first
due and payable in the current calendar year;
(3) indicate:
(A) that the tax liability under the provisional statement is determined as described in
subdivision (2); and
(B) that property taxes billed on the provisional statement:
(i) are due and payable in the same manner as property taxes billed on a tax statement under
IC 6-1.1-22-8.1; and
(ii) will be credited against a reconciling statement;
(4)
for property taxes billed using a provisional statement under section 6 of this chapter,
include
the following a statement in the following or a substantially similar form, as determined
by the department of local government finance:
"Under Indiana law, ________ County (insert county) has
elected to send sent provisional
statements because the county did not complete the abstract of the property, assessments, taxes,
deductions, and exemptions for taxes payable in (insert year) in each taxing district before March
16, (insert year). The statement is due to be paid in installments on __________ (insert date) and
________ (insert date). The statement is based on ninety ______ percent (90%) (___%) (insert
percentage) of your tax liability for taxes payable in ______ (insert year), subject to adjustment
to the tax liability as prescribed by the department of local government finance and
adjustment for any new construction on your property or any damage to your property. After the
abstract of property is complete, you will receive a reconciling statement in the amount of your
actual tax liability for taxes payable in (insert year), minus the amount you pay under this
provisional statement.";
(5) for property taxes billed using a provisional statement under section 6.5 of this chapter,
include a statement in the following or a substantially similar form, as determined by the
department of local government finance:
"Under Indiana law, ________ County (insert county) has elected to send provisional
statements for the territory of __________________ (insert cross-county entity) located in
________ County (insert county) because the property tax rate for ________________
(insert cross-county entity) was not available in time to prepare final tax statements. The
statement is due to be paid in installments on __________ (insert date) and _________
(insert date). The statement is based on the property tax rate of _________________ (insert
cross-county entity) for taxes first due and payable in _____ (insert immediately preceding
calendar year). After the property tax rate of ________________ (insert cross-county entity)
is determined, you will receive a reconciling statement in the amount of your actual tax
liability for taxes payable in _____ (insert year), minus the amount you pay under this
provisional statement.";
(5) (6) indicate liability for:
(A) delinquent:
(i) taxes; and
(ii) special assessments;
(B) penalties; and
(C) interest;
is allowed to appear on the tax statement under IC 6-1.1-22-8 IC 6-1.1-22-8.1 for the first
installment of property taxes in the year in which the provisional tax statement is issued;
(6) (7) include:
(A) a checklist that shows:
(i) homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13, or another law and all property tax
deductions; and
(ii) whether each homestead credit and property tax deduction was applied in the current
provisional statement;
(B) an explanation of the procedure and deadline that a taxpayer must follow and the forms
that must be used if a credit or deduction has been granted for the property and the taxpayer
is no longer eligible for the credit or deduction; and
(C) an explanation of the tax consequences and applicable penalties if a taxpayer unlawfully
claims a standard deduction under IC 6-1.1-12-37 on:
(i) more than one (1) parcel of property; or
(ii) property that is not the taxpayer's principal place of residence or is otherwise not eligible
for a standard deduction; and
(7) (8) include any other information the county treasurer requires.
(b) This subsection applies to property taxes first due and payable for assessment dates after
January 15, 2009. The county may apply a standard deduction, supplemental standard deduction, or
homestead credit calculated by the county's property system on a provisional bill for a qualified
property. If a provisional bill has been used for property tax billings for two (2) consecutive years and
a property qualifies for a standard deduction, supplemental standard deduction, or homestead credit
for the second year a provisional bill is used, the county shall apply the standard deduction,
supplemental standard deduction, or homestead credit calculated by the county's property system on
the provisional bill.
(c) For purposes of this section, property taxes that are:
(1) first due and payable in the current calendar year on a provisional statement under
section 6 or 6.5 of this chapter; and
(2) based on property taxes first due and payable in the immediately preceding calendar
year or on a percentage of those property taxes;
are determined after excluding from the property taxes first due and payable in the immediately
preceding calendar year property taxes imposed by one (1) or more taxing units in which the
tangible property is located that are attributable to a levy that no longer applies for property
taxes first due and payable in the current calendar year.
(d) If there was no property tax rate of the cross-county entity for taxes first due and payable
in the immediately preceding calendar year for use under subsection (a)(2)(B), the department
of local government finance shall provide an estimated tax rate calculated to approximate the
actual tax rate that will apply when the tax rate is finally determined.
SOURCE: IC 6-1.1-22.5-11; (09)PD3011.85. -->
SECTION 153. IC 6-1.1-22.5-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 11. (a) With respect to provisional statements under
section 6 of this chapter, as soon as possible after the receipt of the abstract referred to in section 6
of this chapter, required by IC 6-1.1-22-5, the county treasurer shall:
(1) give the notice required by IC 6-1.1-22-4; and
(2) mail or transmit reconciling statements under section 12 of this chapter.
(b) With respect to provisional statements under section 6.5 of this chapter, as soon as
possible after determination of the tax rate of the cross-county entity referred to in section 6.5
of this chapter, the county treasurer shall:
(1) give the notice required by IC 6-1.1-22-4; and
(2) mail or transmit reconciling statements under section 12 of this chapter.
SOURCE: IC 6-1.1-22.5-12; (09)PD3011.86. -->
SECTION 154. IC 6-1.1-22.5-12, AS AMENDED BY P.L.87-2009, SECTION 13, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 12. (a) Except as provided by
subsection (c), each reconciling statement
must be on a form prescribed by the department of local
government finance and must indicate:
(1) the actual property tax liability under this article
on the assessment determined for the
assessment date for the
property calendar year 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;
(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, required by
IC 6-1.1-22-5 or upon determination of the tax rate of the cross-county entity referred to in
section 6.5 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 calendar year 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.
(d) At the election of a county auditor, a checklist required by IC 6-1.1-22-8.1(b)(8) and a notice
required by IC 6-1.1-22-8.1(b)(9) may be sent to a taxpayer with a reconciling statement under this
section. This subsection expires January 1, 2013.
(e) In a county in which an authorizing ordinance is adopted under IC 6-1.1-22-8.1(h), a person may
direct the county treasurer to transmit a reconciling statement by electronic mail under
IC 6-1.1-22-8.1(h).
SOURCE: IC 6-1.1-22.5-20; (09)PD3011.87. -->
SECTION 155. IC 6-1.1-22.5-20 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2009]: Sec. 20. For purposes of a provisional statement under section 6 of this chapter, the
department of local government finance may adopt emergency rules under IC 4-22-2-37.1 to provide
a methodology for a county treasurer to issue provisional statements with respect to real property,
taking into account new construction of improvements placed on the real property, damage, and other
losses related to the real property:
(1) after March 1 of the year preceding the assessment date to which the provisional statement
applies; and
(2) before the assessment date to which the provisional statement applies.
SOURCE: IC 6-1.1-27-9; (09)PD3011.88. -->
SECTION 156. IC 6-1.1-27-9 IS ADDED TO THE INDIANA CODE AS A
NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]:
Sec. 9. (a) This section applies if:
(1) a school corporation did not receive a property tax distribution that was at least the
amount of the school corporation's actual general fund property tax levy for a particular
year because of property taxes not being paid when due, as determined by the department
of local government finance; and
(2) delinquent property taxes are paid that are attributable to a year referred to in
subdivision (1).
(b) The county auditor shall distribute to a school corporation the school corporation's
proportionate share of any delinquent property taxes paid that are attributable to a year
referred to in subsection (a) in the amount that would have been distributed to the school
corporation with respect to the school corporation's general fund. The school corporation shall
deposit the distribution in the school corporation's general fund.
(c) This section expires January 1, 2015.
SOURCE: IC 6-1.1-28-1; (09)PD3011.89. -->
SECTION 157. IC 6-1.1-28-1, AS AMENDED BY P.L.219-2007, SECTION 72, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 1. (a) Each county shall have a county
property tax assessment board of appeals composed of individuals who are at least eighteen (18) years
of age and knowledgeable in the valuation of property.
At the election of the board of
commissioners of the county, a county property tax assessment board of appeals may consist of
three (3) or five (5) members appointed in accordance with this section.
(b) This subsection applies to a county in which the board of commissioners elects to have a
five (5) member county property tax assessment board of appeals. In addition to the county
assessor, only one (1) other individual who is an officer or employee of a county or township may
serve on the board of appeals in the county in which the individual is an officer or employee. Subject
to subsections
(d) (g) and
(e), (h), the fiscal body of the county shall appoint two (2) individuals to the
board. At least one (1) of the members appointed by the county fiscal body must be a certified level
two or level three assessor-appraiser. Subject to subsections
(d) (g) and
(e), (h), the board of
commissioners of the county shall appoint
two (2) three (3) freehold members so that not more than
three (3) of the five (5) members may be of the same political party and so that at least three (3) of the
five (5) members are residents of the county. At least one (1) of the members appointed by the board
of county commissioners must be a certified level two or level three assessor-appraiser.
If the county
assessor is a certified level two or level three assessor-appraiser, The board of county commissioners
may waive the requirement in this subsection that one (1) of the freehold members appointed by the
board of county commissioners must be a certified level two or level three assessor-appraiser.
(c) This subsection applies to a county in which the board of commissioners elects to have a
three (3) member county property tax assessment board of appeals. In addition to the county
assessor, only one (1) other individual who is an officer or employee of a county or township may
serve on the board of appeals in the county in which the individual is an officer or employee.
Subject to subsections (g) and (h), the fiscal body of the county shall appoint one (1) individual
to the board. The member appointed by the county fiscal body must be a certified level two or
level three assessor-appraiser. Subject to subsections (d) and (e), the board of commissioners of
the county shall appoint two (2) freehold members so that not more than two (2) of the three (3)
members may be of the same political party and so that at least two (2) of the three (3) members
are residents of the county. At least one (1) of the members appointed by the board of county
commissioners must be a certified level two or level three assessor-appraiser. The board of
county commissioners may waive the requirement in this subsection that one (1) of the freehold
members appointed by the board of county commissioners must be a certified level two or level
three assessor-appraiser.
(d) A person appointed to a property tax assessment board of appeals may serve on the property
tax assessment board of appeals of another county at the same time. The members of the board shall
elect a president. The employees of the county assessor shall provide administrative support to the
property tax assessment board of appeals. The county assessor is a
voting nonvoting member of the
property tax assessment board of appeals. The county assessor shall serve as secretary of the board.
The secretary shall keep full and accurate minutes of the proceedings of the board. A majority of the
board that includes at least one (1) certified level two or level three assessor-appraiser constitutes a
quorum for the transaction of business. Any question properly before the board may be decided by the
agreement of a majority of the whole board.
(b) (e) The county assessor, county fiscal body, and board of county commissioners may agree to
waive the requirement in subsection (a) subsections (b) and (c) that not more than three (3) of the five
(5) or two (2) of the three (3) members of the county property tax assessment board of appeals may
be of the same political party if it is necessary to waive the requirement due to the absence of certified
level two or level three Indiana assessor-appraisers:
(1) who are willing to serve on the board; and
(2) whose political party membership status would satisfy the requirement in subsection (c)(1).
(b) or (c).
(c) (f) If the board of county commissioners is not able to identify at least two (2) prospective
freehold members of the county property tax assessment board of appeals who are:
(1) residents of the county;
(2) certified level two or level three Indiana assessor-appraisers; and
(3) willing to serve on the county property tax assessment board of appeals;
it is not necessary that at least three (3) of the five (5) or two (2) of the three (3) members of the
county property tax assessment board of appeals be residents of the county.
(d) (g) Except as provided in subsection (e), (h), the term of a member of the county property tax
assessment board of appeals appointed under subsection (a): this section:
(1) is one (1) year; and
(2) begins January 1.
(e) (h) If:
(1) the term of a member of the county property tax assessment board of appeals appointed under
subsection (a) this section expires;
(2) the member is not reappointed; and
(3) a successor is not appointed;
the term of the member continues until a successor is appointed.
SOURCE: IC 6-1.1-29-1; (09)PD3011.90. -->
SECTION 158. IC 6-1.1-29-1, AS AMENDED BY P.L.224-2007, SECTION 41, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE DECEMBER 30, 2008 (RETROACTIVE)]: Sec. 1. (a)
Except as provided in section 9 of this chapter, each county shall have a county board of tax
adjustment composed of seven (7) members. The members of the county board of tax adjustment shall
be selected as follows:
(1) The county fiscal body shall appoint a member of the body to serve as a member of the county
board of tax adjustment.
(2) Either the executive of the largest city in the county or a public official of any city in the
county appointed by that executive shall serve as a member of the board. However, if there is no
incorporated city in the county, the fiscal body of the largest incorporated town of the county
shall appoint a member of the body to serve as a member of the county board of tax adjustment.
(3) The governing body of the school corporation, located entirely or partially within the county,
which has the greatest taxable valuation of any school corporation of the county shall appoint a
member of the governing body to serve as a member of the county board of tax adjustment.
(4) The remaining four (4) members of the county board of tax adjustment must be residents of
the county and freeholders and shall be appointed by the board of commissioners of the county.
(b) This section expires December 31, 2008.
SOURCE: IC 6-1.1-31-7; (09)PD3011.91. -->
SECTION 159. IC 6-1.1-31-7, AS AMENDED BY P.L.214-2005, SECTION 15, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 7. (a) With respect to the
assessment of personal property, the rules of the department of local government finance shall provide
for the classification of personal property on the basis of:
(1) date of purchase;
(2) location;
(3) use;
(4) depreciation, obsolescence, and condition; and
(5) any other factor that the department determines by rule is just and proper.
(b) With respect to the assessment of personal property, the rules of the department of local
government finance shall include instructions for determining:
(1) the proper classification of personal property;
(2) the effect that location has on the value of personal property;
(3) the cost of reproducing personal property;
(4) the depreciation, including physical deterioration and obsolescence, of personal property;
(5) the productivity or earning capacity of mobile homes regularly used to rent or otherwise
furnish residential accommodations for periods of thirty (30) days or more;
(6) the true tax value of mobile homes assessed under IC 6-1.1-7 (other than mobile homes
subject to the preferred valuation method under IC 6-1.1-4-39(b)) IC 6-1.1-4-39)) as the least of
the values determined using the following:
(A) The National Automobile Dealers Association Guide.
(B) The purchase price of a mobile home if:
(i) the sale is of a commercial enterprise nature; and
(ii) the buyer and seller are not related by blood or marriage.
(C) Sales data for generally comparable mobile homes;
(7) the true tax value at the time of acquisition of computer application software, for the purpose
of deducting the value of computer application software from the acquisition cost of tangible
personal property whenever the value of the tangible personal property that is recorded on the
taxpayer's books and records reflects the value of the computer application software; and
(8) the true tax value of personal property based on the factors listed in this subsection and any
other factor that the department determines by rule is just and proper.
(c) In providing for the classification of personal property and the instructions for determining the
items listed in subsection (b), the department of local government finance shall not include the value
of land as a cost of producing tangible personal property subject to assessment.
(d) With respect to the assessment of personal property, true tax value does not mean fair market
value. Subject to this article, true tax value is the value determined under rules of the department of
local government finance.
SOURCE: IC 6-1.1-31.5-2; (09)PD3011.92. -->
SECTION 160. IC 6-1.1-31.5-2, AS AMENDED BY P.L.146-2008, SECTION 272, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 2. (a) Subject to section 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 June 30, 2008, subject to section 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) and any addendum to the contract
only if the department is a party to the contract and the addendum.
SOURCE: IC 6-1.1-33.5-3; (09)PD3011.93. -->
SECTION 161. IC 6-1.1-33.5-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2009]: Sec. 3. The division of data analysis shall:
(1) conduct continuing studies in the areas in which the department of local government finance
operates;
(2) make periodic field surveys and audits of:
(A) tax rolls;
(B) plat books;
(C) building permits;
(D) real estate transfers; and
(E) other data that may be useful in checking property valuations or taxpayer returns;
(3) make test checks of property valuations to serve as the bases for special reassessments under
this article;
(4) conduct biennially a coefficient of dispersion study for each township and county in Indiana;
(5) conduct quadrennially a sales assessment ratio study for each township and county in Indiana;
(6) compute school assessment ratios under IC 6-1.1-34; and
(7) (6) report annually to the executive director of the legislative services agency, in an electronic
format under IC 5-14-6, the information obtained or determined under this section for use by the
executive director and the general assembly, including:
(A) all information obtained by the division of data analysis from units of local government;
and
(B) all information included in:
(i) the local government data base; and
(ii) any other data compiled by the division of data analysis.
SOURCE: IC 6-1.1-34-1; (09)PD3011.94. -->
SECTION 162. IC 6-1.1-34-1, AS AMENDED BY P.L.246-2005, SECTION 68, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 1. Each In the year in which after
a general assessment of real property becomes effective, the department of local government finance
shall compute a new assessment ratio for each school corporation and a new state average assessment
ratio. located in a county in which a supplemental county levy is imposed under IC 20-45-7 or
IC 20-45-8. In all other years, the department shall compute a new assessment ratio for such a school
corporation and a new state average assessment ratio if the department finds that there has been
sufficient reassessment or adjustment of one (1) or more classes of property in the school district.
When the department of local government finance computes a new assessment ratio for a school
corporation, the department shall publish the new ratio.
SOURCE: IC 6-1.1-34-7; (09)PD3011.95. -->
SECTION 163. IC 6-1.1-34-7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2010]: Sec. 7. (a) Each year in which the department of local government finance computes a new
assessment ratio for a school corporation, the department shall also compute a new adjustment factor
for the school corporation. If the school corporation's assessment ratio for a year is more than
ninety-nine percent (99%) but less than one hundred one percent (101%) of the state average
assessment ratio for that year, the school corporation's adjustment factor is the number one (1). In all
other cases, the school corporation's adjustment factor equals (1) the state average assessment ratio
for a year, divided by (2) the school corporation's assessment ratio for that year. The department of
local government finance shall notify the school corporation of its new adjustment factor before March
2 of the year in which the department calculates the new adjustment factor.
(b) This subsection applies in a calendar year in after which a general reassessment takes effect.
If the department of local government finance has not computed
(1) a new assessment ratio for a school corporation, or
(2) a new state average assessment ratio;
the school corporation's adjustment factor is the number one (1) until the department of local
government finance notifies the school corporation of the school corporation's new adjustment factor.
SOURCE: IC 6-1.1-35-9; (09)PD3011.96. -->
SECTION 164. IC 6-1.1-35-9, AS AMENDED BY P.L.146-2008, SECTION 279, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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) an employee of an assessing official; or
(C) an officer or employee of an entity that contracts with a board of county commissioners
or a county assessor under IC 6-1.1-36-12; or
(2) acquired by:
(A) an assessing official;
(B) an employee of an assessing official; or
(C) an officer or employee of an entity that contracts with a board of county commissioners
or a county 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 under IC 6-1.1-36-12 if the information is required in the performance of the
official duties of the officer or employee;
or
(3) a state educational institution in order to develop data required under IC 6-1.1-4-42.
(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 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.
(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 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 6-1.1-37-1; (09)PD3011.97. -->
SECTION 165. IC 6-1.1-37-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 1. An officer of state or local government who recklessly violates or fails to perform a duty
imposed on him the officer under:
(1) IC 6-1.1-10-1(b);
(2) IC 6-1.1-12-6;
(3) IC 6-1.1-12-7;
(4) IC 6-1.1-12-8;
(5) (4) IC 6-1.1-17-1;
(6) (5) IC 6-1.1-17-3(a);
(7) (6) IC 6-1.1-17-5(d)(1);
(8) (7) IC 6-1.1-18-1;
(9) (8) IC 6-1.1-18-5;
(10) (9) IC 6-1.1-18-6;
(11) (10) IC 6-1.1-20-5;
(12) (11) IC 6-1.1-20-6;
(13) (12) IC 6-1.1-20-7;
(14) (13) IC 6-1.1-30-14; or
(15) (14) IC 6-1.1-36-13;
commits a Class A misdemeanor. In addition, the officer is liable for the damages sustained by a
person as a result of the officer's violation of the provision or the officer's failure to perform the duty.
SOURCE: IC 6-1.1-37-6; (09)PD3011.98. -->
SECTION 166. IC 6-1.1-37-6 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 6. A person who recklessly, knowingly, or intentionally:
(1) disobeys a subpoena, or a subpoena duces tecum, issued under the general assessment
provisions of this article;
(2) refuses to give evidence when directed to do so by an individual or board authorized under
the general assessment provisions of this article to require the evidence;
(3) fails to file a personal property return required under IC 6-1.1-3;
(4) fails to subscribe to an oath or certificate required under the general assessment provisions
of this article; or
(5) temporarily converts property which is taxable under this article into property not taxable to
evade the payment of taxes on the converted property; or
(6) fails to file an information return required by the department of local government
finance under IC 6-1.1-4-42;
commits a Class A misdemeanor.
SOURCE: IC 6-1.1-37-14; (09)PD3011.99. -->
SECTION 167. IC 6-1.1-37-14 IS ADDED TO THE INDIANA CODE AS A
NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]:
Sec. 14. (a) The penalties prescribed under
this section do not apply to an individual or the individual's dependents if 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 Servicemembers Civil Relief Act.
(b) If a person fails to file a substantially complete information return required by the
department of local government finance under IC 6-1.1-4-42:
(1) on or before the due date for the return, the person is subject to a penalty of twenty-five
dollars ($25); or
(2) not later than thirty (30) days after the due date, the person is subject to an additional
penalty equal to twenty percent (20%) of the taxes finally determined with respect to the
property that is the subject of the information return for the assessment date for the
property immediately preceding the date that the information is due.
(c) The department of local government finance shall certify a penalty imposed under
subsection (b) to the county auditor where the property that is the subject of the return is
located. Upon notice from the department of local government finance, the county auditor shall
add the penalty to the property tax installment next due for the property that is the subject of
the information return. A penalty is due with an installment under this section whether an
appeal is filed under IC 6-1.1-15-5 with respect to the tax due on that installment.
SOURCE: IC 6-2.5-1-5. -->
SECTION 168. IC 6-2.5-1-5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON
PASSAGE]: Sec. 5. (a) Except as provided in subsection (b), "gross retail income" means the total
gross receipts, of any kind or character, received in a retail transaction, amount of consideration,
including cash, credit, property, and services, for which tangible personal property is sold, leased, or
rented, valued in money, whether received in money or otherwise, without any deduction for:
(1) the seller's cost of the property sold;
(2) the cost of materials used, labor or service cost, interest, losses, all costs of transportation to
the seller, all taxes imposed on the seller, and any other expense of the seller;
(3) charges by the seller for any services necessary to complete the sale, other than delivery and
installation charges;
(4) delivery charges; or
(5) the value of exempt personal property given to the purchaser where taxable and exempt
personal property have been bundled together and sold by the seller as a single product or piece
of merchandise.
(5) consideration received by the seller from a third party if:
(A) the seller actually receives consideration from a party other than the purchaser and
the consideration is directly related to a price reduction or discount on the sale;
(B) the seller has an obligation to pass the price reduction or discount through to the
purchaser;
(C) the amount of the consideration attributable to the sale is fixed and determinable by
the seller at the time of the sale of the item to the purchaser; and
(D) the price reduction or discount is identified as a third party price reduction or
discount on the invoice received by the purchaser or on a coupon, certificate, or other
documentation presented by the purchaser.
For purposes of subdivision (4), delivery charges are charges by the seller for preparation and delivery
of the property to a location designated by the purchaser of property, including but not limited to
transportation, shipping, postage, handling, crating, and packing.
(b) "Gross retail income" does not include that part of the gross receipts attributable to:
(1) the value of any tangible personal property received in a like kind exchange in the retail
transaction, if the value of the property given in exchange is separately stated on the invoice, bill
of sale, or similar document given to the purchaser;
(2) the receipts received in a retail transaction which constitute interest, finance charges, or
insurance premiums on either a promissory note or an installment sales contract;
(3) discounts, including cash, terms, or coupons that are not reimbursed by a third party that are
allowed by a seller and taken by a purchaser on a sale;
(4) interest, financing, and carrying charges from credit extended on the sale of personal property
if the amount is separately stated on the invoice, bill of sale, or similar document given to the
purchaser;
(5) any taxes legally imposed directly on the consumer that are separately stated on the invoice,
bill of sale, or similar document given to the purchaser; or
(6) installation charges that are separately stated on the invoice, bill of sale, or similar document
given to the purchaser.
(c) A public utility's or a power subsidiary's gross retail income includes all gross retail income
received by the public utility or power subsidiary, including any minimum charge, flat charge,
membership fee, or any other form of charge or billing.
SOURCE: IC 6-2.5-3-6; (09)PD3011.101. -->
SECTION 169. IC 6-2.5-3-6 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 6. (a) For purposes of this section, "person" includes an individual who is personally liable
for use tax under IC 6-2.5-9-3.
(b) The person who uses, stores, or consumes the tangible personal property acquired in a retail
transaction is personally liable for the use tax.
(c) The person liable for the use tax shall pay the tax to the retail merchant from whom the person
acquired the property, and the retail merchant shall collect the tax as an agent for the state, if the retail
merchant is engaged in business in Indiana or if the retail merchant has departmental permission to
collect the tax. In all other cases, the person shall pay the use tax to the department.
(d) Notwithstanding subsection (c), a person liable for the use tax imposed in respect to a vehicle,
watercraft, or aircraft under section 2(b) of this chapter shall pay the tax:
(1) to the titling agency when the person applies for a title for the vehicle or the watercraft; or
(2) to the registering agency when the person registers the aircraft; or
(3) to the registering agency when the person registers the watercraft because it is a United
States Coast Guard documented vessel;
unless the person presents proof to the agency that the use tax or state gross retail tax has already been
paid with respect to the purchase of the vehicle, watercraft, or aircraft or proof that the taxes are
inapplicable because of an exemption under this article.
(e) At the time a person pays the use tax for the purchase of a vehicle to a titling agency pursuant
to subsection (d), the titling agency shall compute the tax due based on the presumption that the sale
price was the average selling price for that vehicle, as determined under a used vehicle buying guide
to be chosen by the titling agency. However, the titling agency shall compute the tax due based on the
actual sale price of the vehicle if the buyer, at the time the buyer pays the tax to the titling agency,
presents documentation to the titling agency sufficient to rebut the presumption set forth in this
subsection and to establish the actual selling price of the vehicle.
SOURCE: IC 6-2.5-5-8; (09)PD3011.102. -->
SECTION 170. IC 6-2.5-5-8, AS AMENDED BY P.L.224-2007, SECTION 53, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]: Sec. 8. (a) As used in
this section, "new motor vehicle" has the meaning set forth in IC 9-13-2-111.
(b) Transactions involving tangible personal property other than a new motor vehicle are exempt
from the state gross retail tax if the person acquiring the property acquires it for resale, rental, or
leasing in the ordinary course of the person's business without changing the form of the property.
(c) The following transactions involving a new motor vehicle are exempt from the state gross retail
tax:
(1) A transaction in which a person that has a franchise in effect at the time of the transaction for
the vehicle trade name, trade or service mark, or related characteristics acquires a new motor
vehicle for resale, rental, or leasing in the ordinary course of the person's business.
(2) A transaction in which a person that is a franchisee appointed by a manufacturer or converter
manufacturer licensed under IC 9-23 acquires a new motor vehicle that has at least one (1) trade
name, service mark, or related characteristic as a result of modification or further manufacture
by the manufacturer or converter manufacturer for resale, rental, or leasing in the ordinary course
of the person's business.
(3) A transaction in which a person acquires a new motor vehicle for rental or leasing in the
ordinary course of the person's business.
(d) The rental or leasing of accommodations to a promoter by a political subdivision (including a
capital improvement board) or the state fair commission is not exempt from the state gross retail tax,
if the rental or leasing of the property by the promoter is exempt under IC 6-2.5-4-4.
(e) This subsection applies only to aircraft acquired after June 30, 2008. Except as provided in
subsection (i), a transaction in which a person acquires an aircraft for rental or leasing in the ordinary
course of the person's business is not exempt from the state gross retail tax unless the person
establishes, under guidelines adopted by the department in the manner provided in IC 4-22-2-37.1 for
the adoption of emergency rules, that the annual amount of the gross lease revenue derived from
leasing or rental of the aircraft, which may include revenue from related party transactions, is
equal to or greater than
(1) ten percent (10%) of the greater of the original cost or the book value of the aircraft, if the
original cost of the aircraft was less than one million dollars ($1,000,000); or
(2) seven and five-tenths percent (7.5%) of the: greater of the original cost or the
(1) book value of the aircraft, if the original cost of the aircraft was at least one million dollars
($1,000,000). as published in the Vref Aircraft Value Reference guide for the aircraft; or
(2) net acquisition price for the aircraft.
If a person acquires an aircraft below the Vref Aircraft Value Reference guide book value, the
person may appeal to the department for a lower lease or rental threshold equal to the actual
acquisition price paid if the person demonstrates that the transaction was completed in a
commercially reasonable manner based on the aircraft's age, condition, and equipment. The
department may request the person to submit to the department supporting documents showing
the aircraft is available for general public lease or rental, copies of business and aircraft
insurance policies, and other documents that assist the department in determining if an aircraft
is exempt from the state gross retail tax.
(f) The department shall not assess a person the state gross retail or use taxes on an
acquisition described in subsection (e) if the person does not meet the minimum lease or rental
requirements of subsection (e) in a taxable year because the person is unable to meet the lease
or rental requirements because of:
(1) economic or market conditions;
(2) shortage of key personnel;
(3) weather, natural disasters, or other acts of God;
(4) aircraft out of service for extended maintenance;
(5) regulatory requirements of the Federal Aviation Administration; or
(6) other conditions acceptable to the department.
(g) A person must meet the requirements of subsection (e) until the earlier of the date the
aircraft has generated sales tax on leases or rental income that is equal to the amount of the
original sales tax exemption or the elapse of thirteen (13) years. If the aircraft is sold by the
person before meeting the requirements of this section and before the sale the aircraft was
exempt from gross retail tax under subsection (e), the sale of the aircraft shall not result in the
assessment or collection of gross retail tax for the period from the date of acquisition to the date
of sale by the person.
(h) A person shall remit the gross retail tax on taxable lease and rental transactions no matter
how long the aircraft is used for lease and rental.
(i) This subsection applies only to aircraft acquired after December 31, 2007. A transaction
in which a person acquires an aircraft to rent or lease the aircraft to another person for
predominant use in public transportation by the other person or by an affiliate of the other
person is exempt from the state gross retail tax. The department may not require a person to
meet the revenue threshold in subsection (e) with respect to the person's leasing or rental of the
aircraft to receive or maintain the exemption. To maintain the exemption provided under this
subsection, the department may require the person to submit only annual reports showing that
the aircraft is predominantly used to provide public transportation.
(j) The exemptions allowed under subsections (e) and (i) apply regardless of the relationship,
if any, between the person or lessor and the lessee or renter of the aircraft.
SOURCE: IC 6-2.5-5-13; (09)PD3011.103. -->
SECTION 171. IC 6-2.5-5-13 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 13. Transactions involving tangible personal property are exempt from the state gross retail
tax, if:
(1) the property is:
(A) classified as central office equipment, station equipment or apparatus, station connection,
wiring, or large private branch exchanges according to the uniform system of accounts which
was adopted and prescribed for the utility by the Indiana utility regulatory commission; or
(B) mobile telecommunications switching office equipment, radio or microwave transmitting
or receiving equipment, including, without limitation, towers, antennae, and property that
perform a function similar to the function performed by any of the property described in
clause (A); or
(C) a part of a national, regional, or local headend or similar facility operated by a
person furnishing video services, cable radio services, satellite television or radio
services, or Internet access services; and
(2) the person acquiring the property:
(A) furnishes or sells intrastate telecommunication service in a retail transaction described in
IC 6-2.5-4-6; or
(B) uses the property to furnish:
(i) video services or Internet access services; or
(ii) VOIP services.
SOURCE: IC 6-2.5-5-18; (09)PD3011.104. -->
SECTION 172. IC 6-2.5-5-18 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 18. (a) Sales of durable medical equipment, prosthetic devices, artificial limbs, orthopedic
devices, dental prosthetic devices, eyeglasses, contact lenses, and other medical supplies and devices
are exempt from the state gross retail tax, if the sales are prescribed by a person licensed to issue the
prescription.
(b) Rentals of durable medical equipment and other medical supplies and devices are exempt from
the state gross retail tax, if the rentals are prescribed by a person licensed to issue the prescription.
(c) Sales of hearing aids are exempt from the state gross retail tax if the hearing aids are fitted or
dispensed by a person licensed or registered for that purpose. In addition, sales of hearing aid parts,
attachments, or accessories are exempt from the state gross retail tax. For purposes of this subsection,
a hearing aid is a device which is worn on the body and which is designed to aid, improve, or correct
defective human hearing.
(d) Sales of colostomy bags, ileostomy bags, and the medical equipment, supplies, and devices used
in conjunction with those bags are exempt from the state gross retail tax.
(e) Sales of equipment and devices used to administer insulin are exempt from the state gross retail
tax.
(f) Sales of equipment and devices used to monitor blood glucose level, including blood
glucose meters and measuring strips, lancets, and other similar diabetic supplies, are exempt
from the state gross retail tax, regardless of whether the equipment and devices are prescribed.
SOURCE: IC 6-2.5-5-19.5; (09)PD3011.105. -->
SECTION 173. IC 6-2.5-5-19.5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2009]: Sec. 19.5. (a) For purposes of this section, "drug sample" means a legend drug (as defined
by IC 16-18-2-199) or a drug composed wholly or partly of insulin or an insulin analog that is
furnished without charge. For purposes of this section, "blood glucose monitoring device" means
blood glucose meters and measuring strips, lancets, and other similar diabetic supplies furnished
without charge.
(b) Transactions involving the following are exempt from the state gross retail tax:
(1) A drug sample, and the packaging and literature for a drug sample, a blood glucose
monitoring device, and the packaging and literature for a blood glucose monitoring device.
(2) Tangible personal property that will be used as a drug sample or a blood glucose monitoring
device or that will be processed, manufactured, or incorporated into:
(A) a drug sample or a blood glucose monitoring device; or
(B) the packaging or literature for a drug sample or a blood glucose monitoring device.
SOURCE: IC 6-2.5-6-1; (09)PD3011.106. -->
SECTION 174. IC 6-2.5-6-1, AS AMENDED BY P.L.131-2008, SECTION 10, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 1.
(a) Except as otherwise provided
in this section, each person liable for collecting the state gross retail or use tax shall file a return for
each calendar month and pay the state gross retail and use taxes that the person collects during that
month. A person shall file the person's return for a particular month with the department and make the
person's tax payment for that month to the department not more than thirty (30) days after the end of
that month, if that person's average monthly liability for collections of state gross retail and use taxes
under this section as determined by the department for the preceding calendar year did not exceed one
thousand dollars ($1,000). If a person's average monthly liability for collections of state gross retail
and use taxes under this section as determined by the department for the preceding calendar year
exceeded one thousand dollars ($1,000), that person shall file the person's return for a particular month
and make the person's tax payment for that month to the department not more than twenty (20) days
after the end of that month.
(b) If a person files a combined sales and withholding tax report and either this section or
IC 6-3-4-8.1 requires sales or withholding tax reports to be filed and remittances to be made within
twenty (20) days after the end of each month, then the person shall file the combined report and remit
the sales and withholding taxes due within twenty (20) days after the end of each month.
(c) Instead of the twelve (12) monthly reporting periods required by subsection (a), the department
may permit a person to divide a year into a different number of reporting periods. The return and
payment for each reporting period is due not more than twenty (20) days after the end of the period.
(d) Instead of the reporting periods required under subsection (a), the department may permit a
retail merchant to report and pay the merchant's state gross retail and use taxes for a period covering
a calendar year, if the retail merchant's state gross retail and use tax liability in the previous calendar
year does not exceed one thousand dollars ($1,000). A retail merchant using a reporting period allowed
under this subsection must file the merchant's return and pay the merchant's tax for a reporting period
not later than the last day of the month immediately following the close of that reporting period.
(e) If a retail merchant reports the merchant's adjusted gross income tax, or the tax the merchant
pays in place of the adjusted gross income tax, over a fiscal year not corresponding to the calendar
year, the merchant may, without prior departmental approval, report and pay the merchant's state gross
retail and use taxes over the merchant's fiscal year that corresponds to the calendar year the merchant
is permitted to use under subsection (d). However, the department may, at any time, require the retail
merchant to stop using the fiscal reporting period.
(f) If a retail merchant files a combined sales and withholding tax report, the reporting period for
the combined report is the shortest period required under:
(1) this section;
(2) IC 6-3-4-8; or
(3) IC 6-3-4-8.1.
(g) If the department determines that a person's:
(1) estimated monthly gross retail and use tax liability for the current year; or
(2) average monthly gross retail and use tax liability for the preceding year;
exceeds five thousand dollars ($5,000), the person shall pay the monthly gross retail and use taxes due
by electronic funds transfer (as defined in IC 4-8.1-2-7) or by delivering in person or by overnight
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.
(h) A person that registers as a retail merchant after December 31, 2009, shall report and
remit state gross retail and use taxes through the department's online tax filing program. This
subsection does not apply to a retail merchant that was a registered retail merchant before
January 1, 2010, but adds an additional place of business in accordance with IC 6-2.5-8-1(e)
after December 31, 2009.
(h) (i) A person:
(1) who has voluntarily registered as a seller under the Streamlined Sales and Use Tax
Agreement;
(2) who is not a Model 1, Model 2, or Model 3 seller (as defined in the Streamlined Sales and
Use Tax Agreement); and
(3) whose liability for collections of state gross retail and use taxes under this section for the
preceding calendar year as determined by the department does not exceed one thousand dollars
($1,000);
is not required to file a monthly gross retail and use tax return.
SOURCE: IC 6-2.5-7-10; (09)PD3011.107. -->
SECTION 175. IC 6-2.5-7-10 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2010]: Sec. 10. (a) Each refiner or terminal operator and each qualified distributor that has received
a prepayment of the state gross retail tax under this chapter shall remit the tax received to the
department semimonthly, through the department's online tax filing system, according to the
following schedule:
(1) On or before the tenth day of each month for prepayments received after the fifteenth day and
before the end of the preceding month.
(2) On or before the twenty-fifth day of each month for prepayments received after the end of the
preceding month and before the sixteenth day of the month in which the prepayments are made.
(b) Before the end of each month, each refiner or terminal operator and each qualified distributor
shall file a report covering the prepaid taxes received and the gallons of gasoline sold or shipped
during the preceding month. The report must include the following:
(1) The number of gallons of gasoline sold or shipped during the preceding month, identifying
each purchaser or receiver as required by the department.
(2) The amount of tax prepaid by each purchaser or receiver.
(3) Any other information reasonably required by the department.
SOURCE: IC 6-2.5-7-14; (09)PD3011.108. -->
SECTION 176. IC 6-2.5-7-14, AS AMENDED BY P.L.176-2006, SECTION 2, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE APRIL 1, 2009 (RETROACTIVE)]: Sec. 14. (a) Before June
10 and December 10 of each year, the department shall determine and provide to:
(1) each refiner and terminal operator and each qualified distributor known to the department to
be required to collect prepayments of the state gross retail tax under this chapter; and
(2) any other person that makes a request;
a notice of the prepayment rate to be used during the following six (6) month period. The department
shall also have the prepayment rate published in the June and December issues of the Indiana Register.
The department, after approval by the office of management and budget, may determine a new
prepayment rate if the department finds that the statewide average retail price per gallon of
gasoline, excluding the Indiana and federal gasoline taxes and the Indiana gross retail tax, has
changed by at least twenty-five percent (25%) since the most recent determination.
(b) In determining the prepayment rate under this section, the department shall use the most recent
retail price of gasoline available to the department.
(c) The prepayment rate per gallon of gasoline determined by the department under this section is
the amount per gallon of gasoline determined under STEP FOUR of the following formula:
STEP ONE: Determine the statewide average retail price per gallon of gasoline, excluding the
Indiana and federal gasoline taxes and the Indiana gross retail tax.
STEP TWO: Determine the product of the following:
(A) The STEP ONE amount.
(B) The Indiana gross retail tax rate.
(C) Ninety Eighty percent (90%). (80%).
STEP THREE: Determine the lesser of:
(A) the STEP TWO result; or
(B) the product of:
(i) the prepayment rate in effect on the day immediately preceding the day on which the
prepayment rate is redetermined under this section; multiplied by
(ii) one hundred twenty-five percent (125%).
STEP FOUR: Round the STEP THREE result to the nearest one-tenth of one cent ($0.001).
SOURCE: IC 6-2.5-11-10; (09)PD3011.109. -->
SECTION 177. IC 6-2.5-11-10, AS AMENDED BY P.L.145-2007, SECTION 9, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 10. (a) A certified service provider is
the agent of a seller, with whom the certified service provider has contracted, for the collection and
remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales
and use tax due each member state on all sales transactions it processes for the seller except as set out
in this section. A seller that contracts with a certified service provider is not liable to the state for sales
or use tax due on transactions processed by the certified service provider unless the seller
misrepresented the type of items it sells or committed fraud. In the absence of probable cause to
believe that the seller has committed fraud or made a material misrepresentation, the seller is not
subject to audit on the transactions processed by the certified service provider. A seller is subject to
audit for transactions not processed by the certified service provider. The member states acting jointly
may perform a system check of the seller and review the seller's procedures to determine if the
certified service provider's system is functioning properly and the extent to which the seller's
transactions are being processed by the certified service provider.
(b) A person that provides a certified automated system is responsible for the proper functioning
of that system and is liable to the state for underpayments of tax attributable to errors in the
functioning of the certified automated system. A seller that uses a certified automated system remains
responsible and is liable to the state for reporting and remitting tax.
(c) A seller that has a proprietary system for determining the amount of tax due on transactions and
has signed an agreement establishing a performance standard for that system is liable for the failure
of the system to meet the performance standard.
(d) A certified service provider or a seller using a certified automated system that obtains a
certification from the department is not liable for sales or use tax collection errors that result from
reliance on the department's certification. If the department determines that an item or transaction is
incorrectly classified as to the taxability of the item or transaction, the department shall notify the
certified service provider or the seller using a certified automated system of the incorrect
classification. The certified service provider or the seller using a certified automated system must
revise the incorrect classification within ten (10) days after receiving notice of the determination from
the department. If the classification error is not corrected within ten (10) days after receiving the
department's notice, the certified service provider or the seller using a certified automated system is
liable for failure to collect the correct amount of sales or use tax due and owing.
(e) If at least thirty (30) days are not provided between the enactment of a statute changing
the rate set forth in IC 6-2.5-2-2 and the effective date of the rate change, the department shall
relieve the seller of liability for failing to collect tax at the new rate if:
(1) the seller collected the tax at the immediately preceding effective rate; and
(2) the seller's failure to collect at the current rate does not extend beyond thirty (30) days
after the effective date of the rate change.
A seller is not eligible for the relief provided for in this subsection if the seller fraudulently fails
to collect at the current rate or solicits purchases based on the immediately preceding effective
rate.
(e) (f) The department shall allow any monetary allowances that are provided by the member states
to sellers or certified service providers in exchange for collecting the sales and use taxes as provided
in article VI of the agreement.
SOURCE: IC 6-2.5-12-15; (09)PD3011.110. -->
SECTION 178. IC 6-2.5-12-15 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 15. Except for the telecommunications services listed in section 16 of this chapter, a sale
of:
(1) telecommunications services sold on a basis other than a call by call basis;
(2) Internet access service; or
(3) an ancillary service;
is sourced to the customer's place of primary use.
SOURCE: IC 6-2.5-13-1; (09)PD3011.111. -->
SECTION 179. IC 6-2.5-13-1, AS AMENDED BY P.L.19-2008, SECTION 7, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 1. (a) As used in this section, the
terms "receive" and "receipt" mean:
(1) taking possession of tangible personal property;
(2) making first use of services; or
(3) taking possession or making first use of digital goods;
whichever comes first. The terms "receive" and "receipt" do not include possession by a shipping
company on behalf of the purchaser.
(b) This section:
(1) applies regardless of the characterization of a product as tangible personal property, a digital
good, or a service;
(2) applies only to the determination of a seller's obligation to pay or collect and remit a sales or
use tax with respect to the seller's retail sale of a product; and
(3) does not affect the obligation of a purchaser or lessee to remit tax on the use of the product
to the taxing jurisdictions of that use.
(c) This section does not apply to sales or use taxes levied on the following:
(1) The retail sale or transfer of watercraft, modular homes, manufactured homes, or mobile
homes. These items must be sourced according to the requirements of this article.
(2) The retail sale, excluding lease or rental, of motor vehicles, trailers, semitrailers, or aircraft
that do not qualify as transportation equipment, as defined in subsection (g). The retail sale of
these items shall be sourced according to the requirements of this article, and the lease or rental
of these items must be sourced according to subsection (f).
(3) Telecommunications services, ancillary services, and Internet access service shall be sourced
in accordance with IC 6-2.5-12.
(d) The retail sale, excluding lease or rental, of a product shall be sourced as follows:
(1) When the product is received by the purchaser at a business location of the seller, the sale is
sourced to that business location.
(2) When the product is not received by the purchaser at a business location of the seller, the sale
is sourced to the location where receipt by the purchaser (or the purchaser's donee, designated
as such by the purchaser) occurs, including the location indicated by instructions for delivery to
the purchaser (or donee), known to the seller.
(3) When subdivisions (1) and (2) do not apply, the sale is sourced to the location indicated by
an address for the purchaser that is available from the business records of the seller that are
maintained in the ordinary course of the seller's business when use of this address does not
constitute bad faith.
(4) When subdivisions (1), (2), and (3) do not apply, the sale is sourced to the location indicated
by an address for the purchaser obtained during the consummation of the sale, including the
address of a purchaser's payment instrument, if no other address is available, when use of this
address does not constitute bad faith.
(5) When none of the previous rules of subdivision (1), (2), (3), or (4) apply, including the
circumstance in which the seller is without sufficient information to apply the previous rules, then
the location will be determined by the address from which tangible personal property was
shipped, from which the digital good or the computer software delivered electronically was first
available for transmission by the seller, or from which the service was provided (disregarding for
these purposes any location that merely provided the digital transfer of the product sold).
(e) The lease or rental of tangible personal property, other than property identified in subsection
(f) or (g), shall be sourced as follows:
(1) For a lease or rental that requires recurring periodic payments, the first periodic payment is
sourced the same as a retail sale in accordance with the provisions of subsection (d). Periodic
payments made subsequent to the first payment are sourced to the primary property location for
each period covered by the payment. The primary property location shall be as indicated by an
address for the property provided by the lessee that is available to the lessor from its records
maintained in the ordinary course of business, when use of this address does not constitute bad
faith. The property location shall not be altered by intermittent use at different locations, such as
use of business property that accompanies employees on business trips and service calls.
(2) For a lease or rental that does not require recurring periodic payments, the payment is sourced
the same as a retail sale in accordance with the provisions of subsection (d).
This subsection does not affect the imposition or computation of sales or use tax on leases or rentals
based on a lump sum or an accelerated basis, or on the acquisition of property for lease.
(f) The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as
transportation equipment, as defined in subsection (g), shall be sourced as follows:
(1) For a lease or rental that requires recurring periodic payments, each periodic payment is
sourced to the primary property location. The primary property location shall be as indicated by
an address for the property provided by the lessee that is available to the lessor from its records
maintained in the ordinary course of business, when use of this address does not constitute bad
faith. This location shall not be altered by intermittent use at different locations.
(2) For a lease or rental that does not require recurring periodic payments, the payment is sourced
the same as a retail sale in accordance with the provisions of subsection (d).
This subsection does not affect the imposition or computation of sales or use tax on leases or rentals
based on a lump sum or accelerated basis, or on the acquisition of property for lease.
(g) The retail sale, including lease or rental, of transportation equipment shall be sourced the same
as a retail sale in accordance with the provisions of subsection (d), notwithstanding the exclusion of
lease or rental in subsection (d). As used in this subsection, "transportation equipment" means any of
the following:
(1) Locomotives and railcars that are used for the carriage of persons or property in interstate
commerce.
(2) Trucks and truck-tractors with a gross vehicle weight rating (GVWR) of ten thousand one
(10,001) pounds or greater, trailers, semitrailers, or passenger buses that are:
(A) registered through the International Registration Plan; and
(B) operated under authority of a carrier authorized and certificated by the U.S. Department
of Transportation or another federal authority to engage in the carriage of persons or property
in interstate commerce.
(3) Aircraft that are operated by air carriers authorized and certificated by the U.S. Department
of Transportation or another federal or a foreign authority to engage in the carriage of persons
or property in interstate or foreign commerce.
(4) Containers designed for use on and component parts attached or secured on the items set forth
in subdivisions (1) through (3).
(h) This subsection applies to retail sales of floral products that occur before January 1, 2010.
Notwithstanding subsection (d), a retail sale of floral products in which a florist or floral business:
(1) takes a floral order from a purchaser; and
(2) transmits the floral order by telegraph, telephone, or other means of communication to another
florist or floral business for delivery;
is sourced to the location of the florist or floral business that originally takes the floral order from the
purchaser.
SOURCE: IC 6-3-1-3.7; (09)PD3011.112. -->
SECTION 180. IC 6-3-1-3.7 IS ADDED TO THE INDIANA CODE AS A
NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]:
Sec. 3.7. (a) This
section applies only to an individual who in 2009 paid property taxes that:
(1) were imposed on the individual's principal place of residence for the March 1, 2007,
assessment date or the January 15, 2008, assessment date;
(2) are due after December 31, 2008; and
(3) are paid on or before the due date for the property taxes.
(b) An individual described in subsection (a) is entitled to a deduction from adjusted gross
income for a taxable year beginning after December 31, 2008, and before January 1, 2010, in an
amount equal to the amount determined in the following STEPS:
STEP ONE: Determine the lesser of:
(A) two thousand five hundred dollars ($2,500); or
(B) the total amount of property taxes imposed on the individual's principal place of
residence for the March 1, 2007, assessment date or the January 15, 2008, assessment
date and paid in 2008 or 2009.
STEP TWO: Determine the greater of zero (0) or the result of:
(A) the STEP ONE result; minus
(B) the total amount of property taxes that:
(i) were imposed on the individual's principal place of residence for the March 1, 2007,
assessment date or the January 15, 2008, assessment date;
(ii) were paid in 2008; and
(iii) were deducted from adjusted gross income under section 3.5(a)(17) of this chapter
by the individual on the individual's state income tax return for a taxable year
beginning before January 1, 2009.
(c) The deduction under this section is in addition to any deduction that an individual is
otherwise entitled to claim under section 3.5(a)(17) of this chapter. However, an individual may
not deduct under section 3.5(a)(17) of this chapter any property taxes deducted under this
section.
(d) This section expires January 1, 2014.
SOURCE: IC 6-3-1-34.5; (09)PD3011.113. -->
SECTION 181. IC 6-3-1-34.5, AS ADDED BY P.L.211-2007, SECTION 20, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]: Sec. 34.5. (a) Except
as provided in subsection (b), "captive real estate investment trust" means a corporation, a trust, or an
association:
(1) that is considered a real estate investment trust for the taxable year under Section 856 of the
Internal Revenue Code;
(2) that is not regularly traded on an established securities market; and
(3) in which more than fifty percent (50%) of the:
(A) voting power;
(B) beneficial interests; or
(C) shares;
are owned or controlled, directly or constructively, by a single entity that is subject to Subchapter
C of Chapter 1 of the Internal Revenue Code.
(b) The term does not include a corporation, a trust, or an association in which more than fifty
percent (50%) of the entity's voting power, beneficial interests, or shares are owned by a single entity
described in subsection (a)(3) that is owned or controlled, directly or constructively, by:
(1) a corporation, a trust, or an association that is considered a real estate investment trust under
Section 856 of the Internal Revenue Code;
(2) a person exempt from taxation under Section 501 of the Internal Revenue Code;
(3) a listed property trust or other foreign real estate investment trust that is organized in
a country that has a tax treaty with the United States Treasury Department governing the
tax treatment of these trusts; or
(3) (4) a real estate investment trust that:
(A) is intended to become regularly traded on an established securities market; and
(B) satisfies the requirements of Section 856(a)(5) and Section 856(a)(6) of the Internal
Revenue Code under Section 856(h) of the Internal Revenue Code.
(c) For purposes of this section, the constructive ownership rules of Section 318 of the Internal
Revenue Code, as modified by Section 856(d)(5) of the Internal Revenue Code, apply to the
determination of the ownership of stock, assets, or net profits of any person.
SOURCE: IC 6-3-1-35; (09)PD3011.114. -->
SECTION 182. IC 6-3-1-35 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 35. As used in
this article, "pass through entity" means:
(1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);
(2) a partnership;
(3) a trust;
(4) a limited liability company; or
(5) a limited liability partnership.
SOURCE: IC 6-3-2-2; (09)PD3011.115. -->
SECTION 183. IC 6-3-2-2, AS AMENDED BY P.L.162-2006, SECTION 25, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 2. (a) With regard
to corporations and nonresident persons, "adjusted gross income derived from sources within Indiana",
for the purposes of this article, shall mean and include:
(1) income from real or tangible personal property located in this state;
(2) income from doing business in this state;
(3) income from a trade or profession conducted in this state;
(4) compensation for labor or services rendered within this state; and
(5) income from stocks, bonds, notes, bank deposits, patents, copyrights, secret processes and
formulas, good will, trademarks, trade brands, franchises, and other intangible personal property
if the receipt from the intangible is attributable to Indiana under section 2.2 of this chapter.
Income from a pass through entity shall be characterized in a manner consistent with the
income's characterization for federal income tax purposes and shall be considered Indiana
source income as if the person, corporation, or pass through entity that received the income had
directly engaged in the income producing activity. Income that is derived from one (1) pass
through entity and is considered to pass through to another pass through entity does not change
these characteristics or attribution provisions. In the case of nonbusiness income described in
subsection (g), only so much of such income as is allocated to this state under the provisions of
subsections (h) through (k) shall be deemed to be derived from sources within Indiana. In the case of
business income, only so much of such income as is apportioned to this state under the provision of
subsection (b) shall be deemed to be derived from sources within the state of Indiana. In the case of
compensation of a team member (as defined in section 2.7 of this chapter), only the portion of income
determined to be Indiana income under section 2.7 of this chapter is considered derived from sources
within Indiana. In the case of a corporation that is a life insurance company (as defined in Section
816(a) of the Internal Revenue Code) or an insurance company that is subject to tax under Section 831
of the Internal Revenue Code, only so much of the income as is apportioned to Indiana under
subsection (r) is considered derived from sources within Indiana.
(b) Except as provided in subsection (l), if business income of a corporation or a nonresident person
is derived from sources within the state of Indiana and from sources without the state of Indiana, the
business income derived from sources within this state shall be determined by multiplying the business
income derived from sources both within and without the state of Indiana by the following:
(1) For all taxable years that begin after December 31, 2006, and before January 1, 2008, a
fraction. The:
(A) numerator of the fraction is the sum of the property factor plus the payroll factor plus the
product of the sales factor multiplied by three (3); and
(B) denominator of the fraction is five (5).
(2) For all taxable years that begin after December 31, 2007, and before January 1, 2009, a
fraction. The:
(A) numerator of the fraction is the property factor plus the payroll factor plus the product of
the sales factor multiplied by four and sixty-seven hundredths (4.67); and
(B) denominator of the fraction is six and sixty-seven hundredths (6.67).
(3) For all taxable years beginning after December 31, 2008, and before January 1, 2010, a
fraction. The:
(A) numerator of the fraction is the property factor plus the payroll factor plus the product of
the sales factor multiplied by eight (8); and
(B) denominator of the fraction is ten (10).
(4) For all taxable years beginning after December 31, 2009, and before January 1, 2011, a
fraction. The:
(A) numerator of the fraction is the property factor plus the payroll factor plus the product of
the sales factor multiplied by eighteen (18); and
(B) denominator of the fraction is twenty (20).
(5) For all taxable years beginning after December 31, 2010, the sales factor.
(c) The property factor is a fraction, the numerator of which is the average value of the taxpayer's
real and tangible personal property owned or rented and used in this state during the taxable year and
the denominator of which is the average value of all the taxpayer's real and tangible personal property
owned or rented and used during the taxable year. However, with respect to a foreign corporation, the
denominator does not include the average value of real or tangible personal property owned or rented
and used in a place that is outside the United States. Property owned by the taxpayer is valued at its
original cost. Property rented by the taxpayer is valued at eight (8) times the net annual rental rate. Net
annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by
the taxpayer from subrentals. The average of property shall be determined by averaging the values at
the beginning and ending of the taxable year, but the department may require the averaging of monthly
values during the taxable year if reasonably required to reflect properly the average value of the
taxpayer's property.
(d) The payroll factor is a fraction, the numerator of which is the total amount paid in this state
during the taxable year by the taxpayer for compensation, and the denominator of which is the total
compensation paid everywhere during the taxable year. However, with respect to a foreign
corporation, the denominator does not include compensation paid in a place that is outside the United
States. Compensation is paid in this state if:
(1) the individual's service is performed entirely within the state;
(2) the individual's service is performed both within and without this state, but the service
performed without this state is incidental to the individual's service within this state; or
(3) some of the service is performed in this state and:
(A) the base of operations or, if there is no base of operations, the place from which the
service is directed or controlled is in this state; or
(B) the base of operations or the place from which the service is directed or controlled is not
in any state in which some part of the service is performed, but the individual is a resident of
this state.
(e) The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this
state during the taxable year, and the denominator of which is the total sales of the taxpayer
everywhere during the taxable year. Sales include receipts from intangible property and receipts from
the sale or exchange of intangible property. However, with respect to a foreign corporation, the
denominator does not include sales made in a place that is outside the United States. Receipts from
intangible personal property are derived from sources within Indiana if the receipts from the intangible
personal property are attributable to Indiana under section 2.2 of this chapter. Regardless of the f.o.b.
point or other conditions of the sale, sales of tangible personal property are in this state if:
(1) the property is delivered or shipped to a purchaser that is within Indiana, other than the United
States government; or
(2) the property is shipped from an office, a store, a warehouse, a factory, or other place of
storage in this state and:
(A) the purchaser is the United States government; or
(B) the taxpayer is not taxable in the state of the purchaser.
Gross receipts derived from commercial printing as described in IC 6-2.5-1-10 shall be treated as sales
of tangible personal property for purposes of this chapter.
(f) Sales, other than receipts from intangible property covered by subsection (e) and sales of
tangible personal property, are in this state if:
(1) the income-producing activity is performed in this state; or
(2) the income-producing activity is performed both within and without this state and a greater
proportion of the income-producing activity is performed in this state than in any other state,
based on costs of performance.
(g) Rents and royalties from real or tangible personal property, capital gains, interest, dividends,
or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be
allocated as provided in subsections (h) through (k).
(h)(1) Net rents and royalties from real property located in this state are allocable to this state.
(2) Net rents and royalties from tangible personal property are allocated to this state:
(i) if and to the extent that the property is utilized in this state; or
(ii) in their entirety if the taxpayer's commercial domicile is in this state and the taxpayer is not
organized under the laws of or taxable in the state in which the property is utilized.
(3) The extent of utilization of tangible personal property in a state is determined by multiplying
the rents and royalties by a fraction, the numerator of which is the number of days of physical location
of the property in the state during the rental or royalty period in the taxable year, and the denominator
of which is the number of days of physical location of the property everywhere during all rental or
royalty periods in the taxable year. If the physical location of the property during the rental or royalty
period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state
in which the property was located at the time the rental or royalty payer obtained possession.
(i)(1) Capital gains and losses from sales of real property located in this state are allocable to this
state.
(2) Capital gains and losses from sales of tangible personal property are allocable to this state if:
(i) the property had a situs in this state at the time of the sale; or
(ii) the taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state
in which the property had a situs.
(3) Capital gains and losses from sales of intangible personal property are allocable to this state if
the taxpayer's commercial domicile is in this state.
(j) Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this
state.
(k)(1) Patent and copyright royalties are allocable to this state:
(i) if and to the extent that the patent or copyright is utilized by the taxpayer in this state; or
(ii) if and to the extent that the patent or copyright is utilized by the taxpayer in a state in
which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.
(2) A patent is utilized in a state to the extent that it is employed in production, fabrication,
manufacturing, or other processing in the state or to the extent that a patented product is produced
in the state. If the basis of receipts from patent royalties does not permit allocation to states or
if the accounting procedures do not reflect states of utilization, the patent is utilized in the state
in which the taxpayer's commercial domicile is located.
(3) A copyright is utilized in a state to the extent that printing or other publication originates in
the state. If the basis of receipts from copyright royalties does not permit allocation to states or
if the accounting procedures do not reflect states of utilization, the copyright is utilized in the
state in which the taxpayer's commercial domicile is located.
(l) If the allocation and apportionment provisions of this article do not fairly represent the taxpayer's
income derived from sources within the state of Indiana, the taxpayer may petition for or the
department may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
(1) separate accounting;
(2) for a taxable year beginning before January 1, 2011, the exclusion of any one (1) or more of
the factors, except the sales factor;
(3) the inclusion of one (1) or more additional factors which will fairly represent the taxpayer's
income derived from sources within the state of Indiana; or
(4) the employment of any other method to effectuate an equitable allocation and apportionment
of the taxpayer's income.
(m) In the case of two (2) or more organizations, trades, or businesses owned or controlled directly
or indirectly by the same interests, the department shall distribute, apportion, or allocate the income
derived from sources within the state of Indiana between and among those organizations, trades, or
businesses in order to fairly reflect and report the income derived from sources within the state of
Indiana by various taxpayers.
(n) For purposes of allocation and apportionment of income under this article, a taxpayer is taxable
in another state if:
(1) in that state the taxpayer is subject to a net income tax, a franchise tax measured by net
income, a franchise tax for the privilege of doing business, or a corporate stock tax; or
(2) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether,
in fact, the state does or does not.
(o) Notwithstanding subsections (l) and (m), the department may not, under any circumstances,
require that income, deductions, and credits attributable to a taxpayer and another entity be reported
in a combined income tax return for any taxable year, if the other entity is:
(1) a foreign corporation; or
(2) a corporation that is classified as a foreign operating corporation for the taxable year by
section 2.4 of this chapter.
(p) Notwithstanding subsections (l) and (m), the department may not require that income,
deductions, and credits attributable to a taxpayer and another entity not described in subsection (o)(1)
or (o)(2) be reported in a combined income tax return for any taxable year, unless the department is
unable to fairly reflect the taxpayer's adjusted gross income for the taxable year through use of other
powers granted to the department by subsections (l) and (m).
(q) Notwithstanding subsections (o) and (p), one (1) or more taxpayers may petition the department
under subsection (l) for permission to file a combined income tax return for a taxable year. The
petition to file a combined income tax return must be completed and filed with the department not
more than thirty (30) days after the end of the taxpayer's taxable year. A taxpayer filing a combined
income tax return must petition the department within thirty (30) days after the end of the taxpayer's
taxable year to discontinue filing a combined income tax return.
(r) This subsection applies to a corporation that is a life insurance company (as defined in Section
816(a) of the Internal Revenue Code) or an insurance company that is subject to tax under Section 831
of the Internal Revenue Code. The corporation's adjusted gross income that is derived from sources
within Indiana is determined by multiplying the corporation's adjusted gross income by a fraction:
(1) the numerator of which is the direct premiums and annuity considerations received during the
taxable year for insurance upon property or risks in the state; and
(2) the denominator of which is the direct premiums and annuity considerations received during
the taxable year for insurance upon property or risks everywhere.
The term "direct premiums and annuity considerations" means the gross premiums received from
direct business as reported in the corporation's annual statement filed with the department of insurance.
SOURCE: IC 6-3-2-5.3; (09)PD3011.116. -->
SECTION 184. IC 6-3-2-5.3 IS ADDED TO THE INDIANA CODE AS A
NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]:
Sec. 5.3. (a) This
section applies to taxable years beginning after December 31, 2008.
(b) As used in this section, "solar powered roof vent or fan" means a roof vent or fan that is
powered by solar energy and used to release heat from a building.
(c) A resident individual taxpayer is entitled to a deduction from the taxpayer's adjusted gross
income for a particular taxable year if, during that taxable year, the taxpayer installs a solar
powered roof vent or fan on a building owned or leased by the taxpayer.
(d) The amount of the deduction to which a taxpayer is entitled in a particular taxable year
is the lesser of:
(1) one-half (1/2) of the amount the taxpayer pays for labor and materials for the
installation of a solar powered roof vent or fan that is installed during the taxable year; or
(2) one thousand dollars ($1,000).
(e) To obtain the deduction provided by this section, a taxpayer must file with the department
proof of the taxpayer's costs for the installation of a solar powered roof vent or fan and a list of
the persons or corporation that supplied labor or materials for the installation of the solar
powered roof vent or fan.
SOURCE: IC 6-3-2-8; (09)PD3011.117. -->
SECTION 185. IC 6-3-2-8 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2009 (RETROACTIVE)]: Sec. 8. (a) For purposes of this section, "qualified employee" means an
individual who is employed by a taxpayer, a pass through entity, an employer exempt from adjusted
gross income tax (IC 6-3-1 through IC 6-3-7) under IC 6-3-2-2.8(3), IC 6-3-2-2.8(4), or
IC 6-3-2-2.8(5), a nonprofit entity, the state, a political subdivision of the state, or the United States
government and who:
(1) has the employee's principal place of residence in the enterprise zone in which the employee
is employed;
(2) performs services for the taxpayer, the employer, the nonprofit entity, the state, the political
subdivision, or the United States government, ninety percent (90%) of which are directly related
to:
(A) the conduct of the taxpayer's or employer's trade or business; or
(B) the activities of the nonprofit entity, the state, the political subdivision, or the United
States government;
that is located in an enterprise zone; and
(3) performs at least fifty percent (50%) of the employee's service for the taxpayer or employer
during the taxable year in the enterprise zone.
(b) For purposes of this section, "pass through entity" means a:
(1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);
(2) partnership;
(3) trust;
(4) limited liability company; or
(5) limited liability partnership.
(c) (b) Except as provided in subsection (d), (c), a qualified employee is entitled to a deduction
from his the employee's adjusted gross income in each taxable year in the amount of the lesser of:
(1) one-half (1/2) of his the employee's adjusted gross income for the taxable year that he the
employee earns as a qualified employee; or
(2) seven thousand five hundred dollars ($7,500).
(d) (c) No qualified employee is entitled to a deduction under this section for a taxable year that
begins after the termination of the enterprise zone in which he the employee resides.
SOURCE: IC 6-3-3-10; (09)PD3011.118. -->
SECTION 186. IC 6-3-3-10, AS AMENDED BY P.L.4-2005, SECTION 50, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 10. (a) As used
in this section:
"Base period wages" means the following:
(1) In the case of a taxpayer other than a pass through entity, wages paid or payable by a taxpayer
to its employees during the year that ends on the last day of the month that immediately precedes
the month in which an enterprise zone is established, to the extent that the wages would have
been qualified wages if the enterprise zone had been in effect for that year. If the taxpayer did not
engage in an active trade or business during that year in the area that is later designated as an
enterprise zone, then the base period wages equal zero (0). If the taxpayer engaged in an active
trade or business during only part of that year in an area that is later designated as an enterprise
zone, then the department shall determine the amount of base period wages.
(2) In the case of a taxpayer that is a pass through entity, base period wages equal zero (0).
"Enterprise zone" means an enterprise zone created under IC 5-28-15.
"Enterprise zone adjusted gross income" means adjusted gross income of a taxpayer that is derived
from sources within an enterprise zone. Sources of adjusted gross income shall be determined with
respect to an enterprise zone, to the extent possible, in the same manner that sources of adjusted gross
income are determined with respect to the state of Indiana under IC 6-3-2-2.
"Enterprise zone gross income" means gross income of a taxpayer that is derived from sources
within an enterprise zone.
"Enterprise zone insurance premiums" means insurance premiums derived from sources within an
enterprise zone.
"Monthly base period wages" means base period wages divided by twelve (12).
"Pass through entity" means a:
(1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);
(2) partnership;
(3) trust;
(4) limited liability company; or
(5) limited liability partnership.
"Qualified employee" means an individual who is employed by a taxpayer and who:
(1) has the individual's principal place of residence in the enterprise zone in which the individual
is employed;
(2) performs services for the taxpayer, ninety percent (90%) of which are directly related to the
conduct of the taxpayer's trade or business that is located in an enterprise zone;
(3) performs at least fifty percent (50%) of the individual's services for the taxpayer during the
taxable year in the enterprise zone; and
(4) in the case of an individual who is employed by a taxpayer that is a pass through entity, was
first employed by the taxpayer after December 31, 1998.
"Qualified increased employment expenditures" means the following:
(1) For a taxpayer's taxable year other than the taxpayer's taxable year in which the enterprise
zone is established, the amount by which qualified wages paid or payable by the taxpayer during
the taxable year to qualified employees exceeds the taxpayer's base period wages.
(2) For the taxpayer's taxable year in which the enterprise zone is established, the amount by
which qualified wages paid or payable by the taxpayer during all of the full calendar months in
the taxpayer's taxable year that succeed the date on which the enterprise zone was established
exceed the taxpayer's monthly base period wages multiplied by that same number of full calendar
months.
"Qualified state tax liability" means a taxpayer's total income tax liability incurred under:
(1) IC 6-3-1 through IC 6-3-7 (adjusted gross income tax) with respect to enterprise zone adjusted
gross income;
(2) IC 27-1-18-2 (insurance premiums tax) with respect to enterprise zone insurance premiums;
and
(3) IC 6-5.5 (the financial institutions tax);
as computed after the application of the credits that, under IC 6-3.1-1-2, are to be applied before the
credit provided by this section.
"Qualified wages" means the wages paid or payable to qualified employees during a taxable year.
"Taxpayer" includes a pass through entity.
(b) A taxpayer is entitled to a credit against the taxpayer's qualified state tax liability for a taxable
year in the amount of the lesser of:
(1) the product of ten percent (10%) multiplied by the qualified increased employment
expenditures of the taxpayer for the taxable year; or
(2) one thousand five hundred dollars ($1,500) multiplied by the number of qualified employees
employed by the taxpayer during the taxable year.
(c) The amount of the credit provided by this section that a taxpayer uses during a particular taxable
year may not exceed the taxpayer's qualified state tax liability for the taxable year. If the credit
provided by this section exceeds the amount of that tax liability for the taxable year it is first claimed,
then the excess may be carried back to preceding taxable years or carried over to succeeding taxable
years and used as a credit against the taxpayer's qualified state tax liability for those taxable years.
Each time that the credit is carried back to a preceding taxable year or carried over to a succeeding
taxable year, the amount of the carryover is reduced by the amount used as a credit for that taxable
year. Except as provided in subsection (e), the credit provided by this section may be carried forward
and applied in the ten (10) taxable years that succeed the taxable year in which the credit accrues. The
credit provided by this section may be carried back and applied in the three (3) taxable years that
precede the taxable year in which the credit accrues.
(d) A credit earned by a taxpayer in a particular taxable year shall be applied against the taxpayer's
qualified state tax liability for that taxable year before any credit carryover or carryback is applied
against that liability under subsection (c).
(e) Notwithstanding subsection (c), if a credit under this section results from wages paid in a
particular enterprise zone, and if that enterprise zone terminates in a taxable year that succeeds the last
taxable year in which a taxpayer is entitled to use the credit carryover that results from those wages
under subsection (c), then the taxpayer may use the credit carryover for any taxable year up to and
including the taxable year in which the enterprise zone terminates.
(f) A taxpayer is not entitled to a refund of any unused credit.
(g) A taxpayer that:
(1) does not own, rent, or lease real property outside of an enterprise zone that is an integral part
of its trade or business; and
(2) is not owned or controlled directly or indirectly by a taxpayer that owns, rents, or leases real
property outside of an enterprise zone;
is exempt from the allocation and apportionment provisions of this section.
(h) If a pass through entity is entitled to a credit under subsection (b) but does not have state tax
liability against which the tax credit may be applied, an individual who is a shareholder, partner,
beneficiary, or member of the pass through entity is entitled to a tax credit equal to:
(1) the tax credit determined for the pass through entity for the taxable year; multiplied by
(2) the percentage of the pass through entity's distributive income to which the shareholder,
partner, beneficiary, or member is entitled.
The credit provided under this subsection is in addition to a tax credit to which a shareholder, partner,
beneficiary, or member of a pass through entity is entitled. However, a pass through entity and an
individual who is a shareholder, partner, beneficiary, or member of a pass through entity may not claim
more than one (1) credit for the qualified expenditure.
SOURCE: IC 6-3-3-12; (09)PD3011.119. -->
SECTION 187. IC 6-3-3-12, AS AMENDED BY P.L.131-2008, SECTION 13, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 12. (a) As used in this section,
"account" has the meaning set forth in IC 21-9-2-2.
(b) As used in this section, "account beneficiary" has the meaning set forth in IC 21-9-2-3.
(c) As used in this section, "account owner" has the meaning set forth in IC 21-9-2-4.
(d) As used in this section, "college choice 529 education savings plan" refers to a college choice
529 investment plan established under IC 21-9.
(e) As used in this section, "contribution" means the amount of money directly provided to
a college choice 529 education savings plan account by a taxpayer. A contribution does not
include any of the following:
(1) Money credited to an account as a result of bonus points or other forms of consideration
earned by the taxpayer that result in a transfer of money to the account.
(2) Money transferred from any other qualified tuition program under Section 529 of the
Internal Revenue Code or from any other similar plan.
(e) (f) As used in this section, "nonqualified withdrawal" means a withdrawal or distribution from
a college choice 529 education savings plan that is not a qualified withdrawal.
(f) (g) As used in this section, "qualified higher education expenses" has the meaning set forth in
IC 21-9-2-19.5.
(g) (h) As used in this section, "qualified withdrawal" means a withdrawal or distribution from a
college choice 529 education savings plan that is made:
(1) to pay for qualified higher education expenses, excluding any withdrawals or distributions
used to pay for qualified higher education expenses if the withdrawals or distributions are made
from an account of a college choice 529 education savings plan that is terminated within twelve
(12) months after the account is opened;
(2) as a result of the death or disability of an account beneficiary;
(3) because an account beneficiary received a scholarship that paid for all or part of the qualified
higher education expenses of the account beneficiary, to the extent that the withdrawal or
distribution does not exceed the amount of the scholarship; or
(4) by a college choice 529 education savings plan as the result of a transfer of funds by a college
choice 529 education savings plan from one (1) third party custodian to another.
A qualified withdrawal does not include a rollover distribution or transfer of assets from a college
choice 529 education savings plan to any other qualified tuition program under Section 529 of the
Internal Revenue Code or to any other similar plan.
(h) (i) As used in this section, "taxpayer" means:
(1) an individual filing a single return; or
(2) a married couple filing a joint return.
(i) (j) A taxpayer is entitled to a credit against the taxpayer's adjusted gross income tax imposed
by IC 6-3-1 through IC 6-3-7 for a taxable year equal to the least of the following:
(1) Twenty percent (20%) of the amount of the total contributions made by the taxpayer to an
account or accounts of a college choice 529 education savings plan during the taxable year.
(2) One thousand dollars ($1,000).
(3) The amount of the taxpayer's adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7
for the taxable year, reduced by the sum of all credits (as determined without regard to this
section) allowed by IC 6-3-1 through IC 6-3-7.
(j) (k) A taxpayer is not entitled to a carryback, carryover, or refund of an unused credit.
(k) (l) A taxpayer may not sell, assign, convey, or otherwise transfer the tax credit provided by this
section.
(l) (m) To receive the credit provided by this section, a taxpayer must claim the credit on the
taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer
shall submit to the department all information that the department determines is necessary for the
calculation of the credit provided by this section.
(m) (n) An account owner of an account of a college choice 529 education savings plan must repay
all or a part of the credit in a taxable year in which any nonqualified withdrawal is made from the
account. The amount the taxpayer must repay is equal to the lesser of:
(1) twenty percent (20%) of the total amount of nonqualified withdrawals made during the
taxable year from the account; or
(2) the excess of:
(A) the cumulative amount of all credits provided by this section that are claimed by any
taxpayer with respect to the taxpayer's contributions to the account for all prior taxable years
beginning on or after January 1, 2007; over
(B) the cumulative amount of repayments paid by the account owner under this subsection for
all prior taxable years beginning on or after January 1, 2008.
(n) (o) Any required repayment under subsection
(m) (n) shall be reported by the account owner
on the account owner's annual state income tax return for any taxable year in which a nonqualified
withdrawal is made.
(o) (p) A nonresident account owner who is not required to file an annual income tax return for a
taxable year in which a nonqualified withdrawal is made shall make any required repayment on the
form required under IC 6-3-4-1(2). If the nonresident account owner does not make the required
repayment, the department shall issue a demand notice in accordance with IC 6-8.1-5-1.
(p) (q) The executive director of the Indiana education savings authority shall submit or cause to
be submitted to the department a copy of all information returns or statements issued to account
owners, account beneficiaries, and other taxpayers for each taxable year with respect to:
(1) nonqualified withdrawals made from accounts of a college choice 529 education savings plan
for the taxable year; or
(2) account closings for the taxable year.
SOURCE: IC 6-3-4-8.1; (09)PD3011.120. -->
SECTION 188. IC 6-3-4-8.1, AS AMENDED BY P.L.211-2007, SECTION 25, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 8.1. (a) Any entity that is required
to file a monthly return and make a monthly remittance of taxes under sections 8, 12, 13, and 15 of this
chapter shall file those returns and make those remittances twenty (20) days (rather than thirty (30)
days) after the end of each month for which those returns and remittances are filed, if that entity's
average monthly remittance for the immediately preceding calendar year exceeds one thousand dollars
($1,000).
(b) The department may require any entity to make the entity's monthly remittance and file the
entity's monthly return twenty (20) days (rather than thirty (30) days) after the end of each month for
which a return and payment are made if the department estimates that the entity's average monthly
payment for the current calendar year will exceed one thousand dollars ($1,000).
(c) If the department determines that a withholding agent is not withholding, reporting, or remitting
an amount of tax in accordance with this chapter, the department may require the withholding agent:
(1) to make periodic deposits during the reporting period; and
(2) to file an informational return with each periodic deposit.
(d) If a person files a combined sales and withholding tax report and either this section or
IC 6-2.5-6-1 requires the sales or withholding tax report to be filed and remittances to be made within
twenty (20) days after the end of each month, then the person shall file the combined report and remit
the sales and withholding taxes due within twenty (20) days after the end of each month.
(e) If the department determines that an entity's:
(1) estimated monthly withholding tax remittance for the current year; or
(2) average monthly withholding tax remittance for the preceding year;
exceeds five thousand dollars ($5,000), the entity shall remit the monthly withholding taxes due by
electronic fund transfer (as defined in IC 4-8.1-2-7) or by delivering in person or by overnight 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 remittance is due.
(f) If an entity's withholding tax remittance is made by electronic fund transfer, the entity is not
required to file a monthly withholding tax return.
(f) An entity that registers to withhold taxes after December 31, 2009, shall file the
withholding tax report and remit withholding taxes electronically through the department's
online tax filing program.
SOURCE: IC 6-3-4-8.2; (09)PD3011.121. -->
SECTION 189. IC 6-3-4-8.2, AS AMENDED BY P.L.91-2006, SECTION 8, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 8.2. (a) Each person in Indiana who is
required under the Internal Revenue Code to withhold federal tax from winnings shall deduct and
retain adjusted gross income tax at the time and in the amount described in withholding instructions
issued by the department.
(b) In addition to amounts withheld under subsection (a), every person engaged in a gambling
operation (as defined in IC 4-33-2-10) or a gambling game (as defined in IC 4-35-2-5) and making
a payment in the course of the gambling operation (as defined in IC 4-33-2-10) or a gambling game
(as defined in IC 4-35-2-5) of:
(1) winnings (not reduced by the wager) valued at one thousand two hundred dollars ($1,200) or
more from slot machine play; or
(2) winnings (reduced by the wager) valued at one thousand five hundred dollars ($1,500) or
more from a keno game;
shall deduct and retain adjusted gross income tax at the time and in the amount described in
withholding instructions issued by the department. The department's instructions must provide that
amounts withheld shall be paid to the department before the close of the business day following the
day the winnings are paid, actually or constructively. Slot machine and keno winnings from a gambling
operation (as defined in IC 4-33-2-10) or a gambling game (as defined in IC 4-35-2-5) that are
reportable for federal income tax purposes shall be treated as subject to withholding under this section,
even if federal tax withholding is not required.
(c) The adjusted gross income tax due on prize money or prizes:
(1) received from a winning lottery ticket purchased under IC 4-30; and
(2) exceeding one thousand two hundred dollars ($1,200) in value;
shall be deducted and retained at the time and in the amount described in withholding instructions
issued by the department, even if federal withholding is not required.
(d) In addition to the amounts withheld under subsection (a), a qualified organization (as defined
in IC 4-32.2-2-24(a)) that awards a prize under IC 4-32.2 exceeding one thousand two hundred dollars
($1,200) in value shall deduct and retain adjusted gross income tax at the time and in the amount
described in withholding instructions issued by the department. The department's instructions must
provide that amounts withheld shall be paid to the department before the close of the business day
following the day the winnings are paid, actually or constructively.
SOURCE: IC 6-3.1-4-2; (09)PD3011.122. -->
SECTION 190. IC 6-3.1-4-2, AS AMENDED BY P.L.193-2005, SECTION 13, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 2. (a) A taxpayer who incurs Indiana
qualified research expense in a particular taxable year is entitled to a research expense tax credit for
the taxable year.
(b) For Indiana qualified research expense incurred before January 1, 2008, the amount of the
research expense tax credit is equal to the product of ten percent (10%) multiplied by the remainder
of:
(1) the taxpayer's Indiana qualified research expenses for the taxable year; minus
(2) the taxpayer's base amount.
(c) Except as provided in subsection (d), for Indiana qualified research expense incurred after
December 31, 2007, the amount of the research expense tax credit is determined under STEP FOUR
of the following formula:
STEP ONE: Subtract the taxpayer's base amount from the taxpayer's Indiana qualified research
expense for the taxable year.
STEP TWO: Multiply the lesser of:
(A) one million dollars ($1,000,000); or
(B) the STEP ONE remainder;
by fifteen percent (15%).
STEP THREE: If the STEP ONE remainder exceeds one million dollars ($1,000,000), multiply
the amount of that excess by ten percent (10%).
STEP FOUR: Add the STEP TWO and STEP THREE products.
(d) For Indiana qualified research expense incurred after December 31, 2009, a taxpayer may
choose to have the amount of the research expense tax credit determined under this subsection
rather than under subsection (c). At the election of the taxpayer, the amount of the taxpayer's
research expense tax credit is equal to ten percent (10%) of the part of the taxpayer's Indiana
qualified research expense for the taxable year that exceeds fifty percent (50%) of the taxpayer's
average Indiana qualified research expense for the three (3) taxable years preceding the taxable
year for which the credit is being determined. However, if the taxpayer did not have Indiana
qualified research expense in any one (1) of the three (3) taxable years preceding the taxable year
for which the credit is being determined, the amount of the research expense tax credit is equal
to five percent (5%) of the taxpayer's Indiana qualified research expense for the taxable year.
SOURCE: IC 6-3.1-26-26; (09)PD3011.123. -->
SECTION 191. IC 6-3.1-26-26, AS AMENDED BY P.L.137-2006, SECTION 7, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 26. (a) This chapter applies to taxable
years beginning after December 31, 2003.
(b) Notwithstanding the other provisions of this chapter, the corporation may not approve a credit
for a qualified investment made after December 31, 2011. 2015. However, this section may not be
construed to prevent a taxpayer from carrying an unused tax credit attributable to a qualified
investment made before January 1, 2012, 2016, forward to a taxable year beginning after December
31, 2011, 2015, in the manner provided by section 15 of this chapter.
SOURCE: IC 6-3.1-29-19; (09)PD3011.124. -->
SECTION 192. IC 6-3.1-29-19, AS AMENDED BY P.L.52-2008, SECTION 1, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 19. (a) The corporation shall enter into
an agreement with an applicant that is awarded a credit under this chapter. The agreement must include
all the following:
(1) A detailed description of the project that is the subject of the agreement.
(2) The first taxable year for which the credit may be claimed.
(3) The maximum tax credit amount that will be allowed for each taxable year.
(4) A requirement that the taxpayer shall maintain operations at the project location for at least
ten (10) years during the term that the tax credit is available.
(5) If the facility is an integrated coal gasification powerplant, a requirement that the taxpayer
shall pay an average wage to its employees at the integrated coal gasification powerplant, other
than highly compensated employees, in each taxable year that a tax credit is available, that equals
at least one hundred twenty-five percent (125%) of the average county wage in the county in
which the integrated coal gasification powerplant is located.
(6) For a project involving a qualified investment in an integrated coal gasification powerplant,
a requirement that the taxpayer will maintain at the location where the qualified investment is
made, during the term of the tax credit, a total payroll that is at least equal to the payroll that
existed on the date that the taxpayer placed the integrated coal gasification powerplant into
service.
(7) A requirement that:
(A) one hundred percent (100%) of the coal used:
(i) at the integrated coal gasification powerplant, for a project involving a qualified
investment in an integrated coal gasification powerplant; or
(ii) as fuel in a fluidized bed combustion unit, in a project involving a qualified investment
in a fluidized bed combustion technology, if the unit is dedicated primarily to serving
Indiana retail electric utility consumers;
must be Indiana coal, unless the applicant wishes to assign the tax credit as allowed under
section 20.5(c) of this chapter or the applicant elects to receive a refundable tax credit
under section 20.7 of this chapter, and the applicant certifies to the corporation that partial
use of other coal is necessary to result in lower rates for Indiana retail utility customers; or
(B) seventy-five percent (75%) of the coal used as fuel in a fluidized bed combustion unit
must be Indiana coal, in a project involving a qualified investment in a fluidized bed
combustion technology, if the unit is not dedicated primarily to serving Indiana retail electric
utility consumers.
(8) A requirement that the taxpayer obtain from the commission a determination under
IC 8-1-8.5-2 that public convenience and necessity require, or will require:
(A) the construction of the taxpayer's integrated coal gasification powerplant, in the case of
a project involving a qualified investment in an integrated coal gasification powerplant; or
(B) the installation of the taxpayer's fluidized bed combustion unit, in the case of a project
involving a qualified investment in a fluidized bed combustion technology.
(b) A taxpayer must comply with the terms of the agreement described in subsection (a) to receive
an annual installment of the tax credit awarded under this chapter. The corporation shall annually
determine whether the taxpayer is in compliance with the agreement. If the corporation determines that
the taxpayer is in compliance, the corporation shall issue a certificate of compliance to the taxpayer.
SOURCE: IC 6-3.1-29-20.7; (09)PD3011.125. -->
SECTION 193. IC 6-3.1-29-20.7 IS ADDED TO THE INDIANA CODE AS A
NEW SECTION
TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]:
Sec. 20.7. (a) The findings in
IC 4-4-11.6-12 are incorporated by reference into this section. The general assembly further
finds that the refundable credit provided by this section is also necessary to achieve the purposes
set forth in IC 4-4-11.6-12.
(b) This section applies to a taxpayer that:
(1) makes a qualified investment in an integrated coal gasification powerplant; and
(2) enters into a contract to sell substitute natural gas (as defined in IC 4-4-11.6-11) to the
Indiana finance authority under IC 4-4-11.6.
(c) Notwithstanding anything in this chapter to the contrary, a taxpayer may elect in the
manner prescribed by the department to take and receive all credits to which the taxpayer is
entitled under section 15 of this chapter (without regard to section 16 of this chapter) as a
refundable credit against the taxpayer's state tax liability, if any, over a period of twenty (20)
taxable years, beginning not later than the taxable year in which the taxpayer places into service
its integrated coal gasification powerplant. If, in a taxable year, a taxpayer that makes an
election under this subsection has no state tax liability, the department shall pay to the taxpayer
the full amount of the refundable credit for that taxable year.
(d) The amount of a credit to which a taxpayer that makes an election under subsection (c)
is entitled for a particular taxable year equals the result determined under STEP FOUR:
STEP ONE: Determine the total credit amount to which the taxpayer is entitled under
section 15 of this chapter (without regard to section 16 of this chapter).
STEP TWO: Divide the STEP ONE amount by twenty (20).
STEP THREE: Determine the ratio of Indiana coal to total coal used in the taxpayer's
integrated coal gasification powerplant in the taxable year.
STEP FOUR: Multiply the STEP TWO and STEP THREE amounts.
(e) A taxpayer must claim a refund under this section in the manner provided by the
department. The department shall pay the refunded amount to the taxpayer not more than
ninety (90) days after the date on which the refund is claimed.
(f) The shareholders, members, or partners of a pass through entity that makes an election
under subsection (c) are not entitled to a credit allowed under section 20(b) of this chapter.
(g) A credit allowed under this section is not assignable under section 20.5 of this chapter.
SOURCE: IC 6-3.1-31.9-1; (09)PD3011.126. -->
SECTION 194. IC 6-3.1-30-2, AS AMENDED BY P.L.137-2006, SECTION 8, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 2. As used in this chapter, "eligible
business" means a business that:
(1) is engaged in either interstate or intrastate commerce;
(2) maintains a corporate headquarters at a location outside Indiana;
(3) has not previously maintained a corporate headquarters at a location in Indiana;
(4) had annual worldwide revenues of at least one hundred twenty million dollars ($100,000,000)
($20,000,000) for the taxable year immediately preceding the business's application for a tax
credit under section 12 of this chapter; and
(5) commits contractually to relocating its corporate headquarters to Indiana.
SOURCE: IC 6-3.1-30-4. -->
SECTION 195. IC 6-3.1-30-4, AS ADDED BY P.L.193-2005, SECTION 21, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 4. As used in this chapter, "qualifying
project" means the relocation of the corporate headquarters of an eligible business from a location
outside Indiana to a location in Indiana in a county having an unemployment rate, as of March 1,
2009, of at least fifteen percent (15%), according to the unemployment rate report by the
department of workforce development.
SOURCE: IC 6-3.1-30-8. -->
SECTION 196. IC 6-3.1-30-8, AS AMENDED BY P.L.1-2007, SECTION 58, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 8. (a) A taxpayer that:
(1) is an eligible business;
(2) completes a qualifying project;
(3) incurs relocation costs; and
(4) employs at least seventy-five (75) employees in Indiana;
before July 1, 2011, is entitled to a credit against the taxpayer's state tax liability for the taxable year
in which the relocation costs are incurred. The credit allowed under this section is equal to the amount
determined under section 9 of this chapter.
(b) For purposes of establishing the employment level required by subsection (a)(4), a taxpayer may
include:
(1) individuals who:
(A) were employed in Indiana by the taxpayer before the taxpayer commenced a qualifying
project; and
(B) remain employed in Indiana after the completion of the taxpayer's qualifying project; and
(2) individuals who:
(A) were not employed in Indiana by the taxpayer before the taxpayer commenced a
qualifying project; and
(B) are employed in Indiana by the taxpayer as a result of the completion of the taxpayer's
qualifying project.
SOURCE: IC 6-3.1-30-14. -->
SECTION 197. IC 6-3.1-30-14, IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 14. Notwithstanding the other provisions
of this chapter, the department may not allow a credit for a headquarter's relocation made after
June 30, 2011. However, this section may not be construed to prevent a taxpayer from carrying
an unused tax credit attributable to a headquarter's relocation made before July 1, 2011,
forward to a taxable year beginning after December 31, 2011, in the manner provided by section
11 of this chapter.
SOURCE: IC 6-3.1-31.9-1. -->
SECTION 198. IC 6-3.1-31.9-1, AS ADDED BY P.L.223-2007, SECTION 4, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. As used in this chapter, "alternative
fuel" means:
(1) methanol, denatured ethanol, and other alcohols;
(2) mixtures containing eighty-five percent (85%) or more by volume of methanol, denatured
ethanol, and other alcohols with gasoline or other fuel;
(3) natural gas;
(4) liquefied petroleum gas;
(5) hydrogen;
(6) coal-derived liquid fuels;
(7) non-alcohol fuels derived from biological material;
(8) P-Series fuels; or
(9) electricity; or
(10) biodiesel or ultra low sulfur diesel fuel.
SOURCE: IC 6-3.1-31.9-2; (09)PD3011.127. -->
SECTION 199. IC 6-3.1-31.9-2, AS ADDED BY P.L.223-2007, SECTION 4, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 2. As used in this chapter, "alternative
fuel vehicle" means any vehicle passenger car or light truck with a gross weight of eight thousand
five hundred (8,500) pounds or less that is designed to operate on at least one (1) alternative fuel.
SOURCE: IC 6-3.5-1.1-1.1; (09)PD3011.128. -->
SECTION 200. IC 6-3.5-1.1-1.1, AS ADDED BY P.L.207-2005, SECTION 1, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 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 and school
corporations in the county, the allocation amount for a civil taxing unit or school corporation is the
amount determined using the following formula:
STEP ONE: Determine the sum of the total property taxes being collected by the civil taxing unit
or school corporation during the calendar year of the distribution.
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's or school corporation's certified distribution for the previous
calendar year.
The allocation amount is subject to adjustment as provided in IC 36-8-19-7.5.
(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 or
school corporation 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 or school corporation 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 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.
SOURCE: IC 6-3.5-1.1-9; (09)PD3011.129. -->
SECTION 201. IC 6-3.5-1.1-9, AS AMENDED BY P.L.146-2008, SECTION 327, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: 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 budget agency shall provide the county
council with 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 budget agency 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,
the department, 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 budget agency 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 budget agency 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 budget
agency 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 budget agency 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; (09)PD3011.130. -->
SECTION 202. IC 6-3.5-1.1-14, AS AMENDED BY P.L.146-2008, SECTION 328, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: 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 debt
service fund, capital projects fund, transportation fund, and 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. A school corporation shall allocate the property tax replacement
credits described in this subsection to all five (5) four (4) funds in proportion to the levy for each fund.
SOURCE: IC 6-3.5-1.1-15; (09)PD3011.131. -->
SECTION 203. IC 6-3.5-1.1-15, AS AMENDED BY P.L.146-2008, SECTION 329, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 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 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 department of local
government finance 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 department of
local government finance 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 6-3.5-1.1-21; (09)PD3011.132. -->
SECTION 204. IC 6-3.5-1.1-21 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010]: Sec. 21. Before October 2 of each year, the
department budget agency shall
submit a report to each county auditor indicating the balance in the county's adjusted gross income tax
account as of the cutoff date specified by the budget agency.
SOURCE: IC 6-3.5-1.1-21.1; (09)PD3011.133. -->
SECTION 205. IC 6-3.5-1.1-21.1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010]: Sec. 21.1. (a) If after receiving a recommendation from the budget agency the
department determines that a sufficient balance exists in a county account in excess of the amount
necessary, when added to other money that will be deposited in the account after the date of the
recommendation, determination, to make certified distributions to the county in the ensuing year, the
department budget agency shall make a supplemental distribution to a county from the county's
adjusted gross income tax account.
(b) A supplemental distribution described in subsection (a) must be:
(1) made in January of the ensuing calendar year; and
(2) allocated and, subject to subsection (d), used in the same manner as certified distributions.
(c) A determination under this section must be made before October 2.
(d) This subsection applies to that part of a distribution made under this section that is allocated and
available for use in the same manner as certified shares. The civil taxing unit receiving the money shall
deposit the money in the civil taxing unit's rainy day fund established under IC 36-1-8-5.1.
SOURCE: IC 6-3.5-1.1-26; (09)PD3011.134. -->
SECTION 206. IC 6-3.5-1.1-26, AS AMENDED BY P.L.146-2008, SECTION 333, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 26. (a) A
county council may impose a tax rate under this section to provide property tax relief to
political
subdivisions taxpayers 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. 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) 2011) or
uniformly provide (after December 31, 2008) 2010) the homestead credit percentage in the
county. The homestead credits shall be treated for all purposes as property tax levies. The
homestead credits do not reduce the basis for determining the any state homestead credit. under
IC 6-1.1-20.9 (before its repeal). The 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 county auditor shall determine the homestead credit percentage for a
particular year based on the amount of tax revenue that will be used under this subdivision to
provide 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 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);
(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. To the extent the county auditor determines that income tax revenue
remains from the tax under this section after providing the property tax replacement, the excess
shall be credited to a dedicated county account and may be used only for property tax
replacement under this section in subsequent years.
(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; (09)PD3011.135. -->
SECTION 207. IC 6-3.5-1.5-1, AS AMENDED BY P.L.146-2008, SECTION 334, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 1. (a) The
department of local government finance and the department of state revenue
jointly (before January
1, 2010) or the budget agency (after December 31, 2009) 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 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 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 jointly (before January 1, 2010) or the budget agency (after December 31, 2009)
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 (before January 1, 2010) or the budget agency (after December 31, 2009) 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 (before January 1, 2010) or
the budget agency (after December 31, 2009) 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 IC 6-3.5-6-32 is used for property tax
relief.
SOURCE: IC 6-3.5-1.5-3; (09)PD3011.136. -->
SECTION 208. IC 6-3.5-1.5-3, AS ADDED BY P.L.224-2007, SECTION 69, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 3. The department of local
government finance and the department of state revenue budget agency may take any actions
necessary to carry out the purposes of this chapter.
SOURCE: IC 6-3.5-6-1.1; (09)PD3011.137. -->
SECTION 209. IC 6-3.5-6-1.1, AS AMENDED BY P.L.146-2008, SECTION 336, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 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 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 allocation amount is subject to adjustment as provided in IC 36-8-19-7.5. 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 6-3.5-6-2; (09)PD3011.138. -->
SECTION 210. IC 6-3.5-6-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON
PASSAGE]: Sec. 2. (a) A county income tax council is established for each county in Indiana. The
membership of each county's county income tax council consists of the fiscal body of the county and
the fiscal body of each city or town that lies either partially or entirely within that county.
(b) Using procedures described in this chapter, a county income tax council may adopt ordinances
to:
(1) impose the county option income tax in its county;
(2) subject to section 12 of this chapter, rescind the county option income tax in its county;
(3) increase the county option income tax rate for the county;
(4) freeze the county option income tax rate for its county;
(5) increase the homestead credit in its county; or
(6) subject to section 12.5 of this chapter, decrease the county option income tax rate for the
county.
(c) An ordinance adopted in a particular year under this chapter to impose or rescind the county
option income tax or to increase its tax rate is effective July October 1 of that year.
SOURCE: IC 6-3.5-6-13.5; (09)PD3011.139. -->
SECTION 211. IC 6-3.5-6-13.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 13.5. A county income tax council
must before August 1 of each odd-numbered year hold at least one (1) public meeting at which
the county income tax council discusses whether the county option income tax rate under this
chapter should be adjusted.
SOURCE: IC 6-3.5-6-17; (09)PD3011.140. -->
SECTION 212. IC 6-3.5-6-17, AS AMENDED BY P.L.146-2008, SECTION 338, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: 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 budget agency shall provide the
county council with 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 budget agency 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 budget agency 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 budget agency 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 budget
agency 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 budget agency 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 6-3.5-6-17.2; (09)PD3011.141. -->
SECTION 213. IC 6-3.5-6-17.2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010]: Sec. 17.2. Before October 2 of each year, the department budget agency shall
submit a report to each county auditor indicating the balance in the county's special account as of the
cutoff date set by the budget agency.
SOURCE: IC 6-3.5-6-17.3; (09)PD3011.142. -->
SECTION 214. IC 6-3.5-6-17.3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010]: Sec. 17.3. (a) If
after receiving a recommendation from the budget agency
the
department determines that a sufficient balance exists in a county account in excess of the amount
necessary, when added to other money that will be deposited in the account after the date of the
recommendation, determination, to make certified distributions to the county in the ensuing year, the
department budget agency shall make a supplemental distribution to a county from the county's
special account.
(b) A supplemental distribution described in subsection (a) must be:
(1) made in January of the ensuing calendar year; and
(2) allocated in the same manner as certified distributions for deposit in a civil unit's rainy day
fund established under IC 36-1-8-5.1.
(c) A determination under this section must be made before October 2.
SOURCE: IC 6-3.5-6-18; (09)PD3011.143. -->
SECTION 215. IC 6-3.5-6-18, AS AMENDED BY P.L.224-2007, SECTION 79, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 18. (a) The revenue a county auditor
receives under this chapter shall be used to:
(1) replace the amount, if any, of property tax revenue lost due to the allowance of an increased
homestead credit within the county;
(2) fund the operation of a public communications system and computer facilities district as
provided in an election, if any, made by the county fiscal body under IC 36-8-15-19(b);
(3) fund the operation of a public transportation corporation as provided in an election, if any,
made by the county fiscal body under IC 36-9-4-42;
(4) make payments permitted under
IC 36-7-14-25.5 or IC 36-7-15.1-17.5;
(5) make payments permitted under subsection (i);
(6) make distributions of distributive shares to the civil taxing units of a county; and
(7) make the distributions permitted under sections 27, 28, 29, 30, 31, 32, and 33 of this chapter.
(b) 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 within the county.
This money shall be distributed to the civil taxing units and school corporations of the county as
though they were property tax collections and in such a manner that no civil taxing unit or school
corporation shall suffer a net revenue loss due to the allowance of an increased homestead credit.
(c) The county auditor shall retain:
(1) the amount, if any, specified by the county fiscal body for a particular calendar year under
subsection (i),
IC 36-7-14-25.5, IC 36-7-15.1-17.5, IC 36-8-15-19(b), and IC 36-9-4-42 from the
county's certified distribution for that same calendar year; and
(2) the amount of an additional tax rate imposed under section 27, 28, 29, 30, 31, 32, or 33 of this
chapter.
The county auditor shall distribute amounts retained under this subsection to the county.
(d) All certified distribution revenues that are not retained and distributed under subsections (b) and
(c) shall be distributed to the civil taxing units of the county as distributive shares.
(e) The amount of distributive shares that each civil taxing unit in a county is entitled to receive
during a month equals the product of the following:
(1) The amount of revenue that is to be distributed as distributive shares during that month;
multiplied by
(2) A fraction. The numerator of the fraction equals the allocation amount for the civil taxing unit
for the calendar year in which the month falls. The denominator of the fraction equals the sum
of the allocation amounts of all the civil taxing units of the county for the calendar year in which
the month falls.
(f) The department of local government finance shall provide each county auditor with the
fractional amount of distributive shares that each civil taxing unit in the auditor's county is entitled to
receive monthly under this section.
(g) Notwithstanding subsection (e), if a civil taxing unit of an adopting county does not impose a
property tax levy that is first due and payable in a calendar year in which distributive shares are being
distributed under this section, that civil taxing unit is entitled to receive a part of the revenue to be
distributed as distributive shares under this section within the county. The fractional amount such a
civil taxing unit is entitled to receive each month during that calendar year equals the product of the
following:
(1) The amount to be distributed as distributive shares during that month; multiplied by
(2) A fraction. The numerator of the fraction equals the budget of that civil taxing unit for that
calendar year. The denominator of the fraction equals the aggregate budgets of all civil taxing
units of that county for that calendar year.
(h) If for a calendar year a civil taxing unit is allocated a part of a county's distributive shares by
subsection (g), then the formula used in subsection (e) to determine all other civil taxing units'
distributive shares shall be changed each month for that same year by reducing the amount to be
distributed as distributive shares under subsection (e) by the amount of distributive shares allocated
under subsection (g) for that same month. The department of local government finance shall make any
adjustments required by this subsection and provide them to the appropriate county auditors.
(i) Notwithstanding any other law, a county fiscal body may pledge revenues received under this
chapter (other than revenues attributable to a tax rate imposed under section 30, 31, or 32 of this
chapter) to the payment of bonds or lease rentals to finance a qualified economic development tax
project under IC 36-7-27 in that county or in any other county if the county fiscal body determines that
the project will promote significant opportunities for the gainful employment or retention of
employment of the county's residents.
SOURCE: IC 6-3.5-6-27; (09)PD3011.144. -->
SECTION 216. IC 6-3.5-6-27, AS ADDED BY P.L.214-2005, SECTION 18, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 27. (a) This section applies only to
Miami County. Miami County possesses unique economic development challenges due to:
(1) underemployment in relation to similarly situated counties; and
(2) the presence of a United States government military base or other military installation that is
completely or partially inactive or closed.
Maintaining low property tax rates is essential to economic development, and the use of county option
income tax revenues as provided in this chapter to pay any bonds issued or leases entered into to
finance the construction, acquisition, improvement, renovation, and equipping described under
subsection (c), rather than use of property taxes, promotes that purpose.
(b) In addition to the rates permitted by sections 8 and 9 of this chapter, the county council may
impose the county option income tax at a rate of twenty-five hundredths percent (0.25%) on the
adjusted gross income of resident county taxpayers if the county council makes the finding and
determination set forth in subsection (c). Section 8(e) of this chapter applies to the application of the
additional rate to nonresident taxpayers.
(c) In order to impose the county option income tax as provided in this section, the county council
must adopt an ordinance finding and determining that revenues from the county option income tax are
needed to pay the costs of financing, constructing, acquiring, renovating, and equipping a county jail,
including the repayment of bonds issued, or leases entered into, for financing, constructing, acquiring,
renovating, and equipping a county jail.
(d) If the county council makes a determination under subsection (c), the county council may adopt
a tax rate under subsection (b). The tax rate may not be imposed at a rate or for a time greater than is
necessary to pay the costs of financing, constructing, acquiring, renovating, and equipping a county
jail.
(e) The county treasurer shall establish a county jail revenue fund to be used only for the purposes
described in this section. County option income tax revenues derived from the tax rate imposed under
this section shall be deposited in the county jail revenue fund before making a certified distribution
under section 18 of this chapter.
(f) County option income tax revenues derived from the tax rate imposed under this section:
(1) may only be used for the purposes described in this section;
(2) may not be considered by the department of local government finance in determining the
county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and
(3) may be pledged to the repayment of bonds issued, or leases entered into, for the purposes
described in subsection (c).
(g) The department, after reviewing the recommendation of the budget agency shall adjust the
certified distribution of a county to provide for an increased distribution of taxes in the immediately
following calendar year after the county adopts an increased tax rate under this section and in each
calendar year thereafter. The department budget agency shall provide for a full transition to
certification of distributions as provided in section 17(a)(1) through 17(a)(2) of this chapter in the
manner provided in section 17(c) of this chapter.
SOURCE: IC 6-3.5-6-28; (09)PD3011.145. -->
SECTION 217. IC 6-3.5-6-28, AS AMENDED BY P.L.224-2007, SECTION 80, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 28. (a) This section applies only
to Howard County.
(b) Maintaining low property tax rates is essential to economic development, and the use of county
option income tax revenues as provided in this section and as needed in the county to fund the
operation and maintenance of a jail and juvenile detention center, rather than the use of property taxes,
promotes that purpose.
(c) In addition to the rates permitted by sections 8 and 9 of this chapter, the county fiscal body may
impose a county option income tax at a rate that does not exceed twenty-five hundredths percent
(0.25%) on the adjusted gross income of resident county taxpayers. The tax rate may be adopted in
any increment of one hundredth percent (0.01%). Before the county fiscal body may adopt a tax rate
under this section, the county fiscal body must make the finding and determination set forth in
subsection (d). Section 8(e) of this chapter applies to the application of the additional tax rate to
nonresident taxpayers.
(d) In order to impose the county option income tax as provided in this section, the county fiscal
body must adopt an ordinance:
(1) finding and determining that revenues from the county option income tax are needed in the
county to fund the operation and maintenance of a jail, a juvenile detention center, or both; and
(2) agreeing to freeze the part of any property tax levy imposed in the county for the operation
of the jail or juvenile detention center, or both, covered by the ordinance at the rate imposed in
the year preceding the year in which a full year of additional county option income tax is certified
for distribution to the county under this section for the term in which an ordinance is in effect
under this section.
(e) If the county fiscal body makes a determination under subsection (d), the county fiscal body may
adopt a tax rate under subsection (c). Subject to the limitations in subsection (c), the county fiscal body
may amend an ordinance adopted under this section to increase, decrease, or rescind the additional tax
rate imposed under this section. As soon as practicable after the adoption of an ordinance under this
section, the county fiscal body shall send a certified copy of the ordinance to the county auditor, the
department of local government finance, and the department of state revenue. An ordinance adopted
under this section before April 1 in a year applies to the imposition of county income taxes after June
30 in that year. An ordinance adopted under this section after March 31 of a year initially applies to
the imposition of county option income taxes after June 30 of the immediately following year.
(f) The county treasurer shall establish a county jail revenue fund to be used only for the purposes
described in this section. County option income tax revenues derived from the tax rate imposed under
this section shall be deposited in the county jail revenue fund before making a certified distribution
under section 18 of this chapter.
(g) County option income tax revenues derived from the tax rate imposed under this section:
(1) may only be used for the purposes described in this section; and
(2) may not be considered by the department of local government finance in determining the
county's maximum permissible property tax levy limit under IC 6-1.1-18.5.
(h) The department of local government finance shall enforce an agreement under subsection (d)(2).
(i) The department, after reviewing the recommendation of the budget agency shall adjust the
certified distribution of a county to provide for an increased distribution of taxes in the immediately
following calendar year after the county adopts an increased tax rate under this section and in each
calendar year thereafter. The department budget agency shall provide for a full transition to
certification of distributions as provided in section 17(a)(1) through 17(a)(2) of this chapter in the
manner provided in section 17(c) of this chapter.
(j) The department shall separately designate a tax rate imposed under this section in any tax form
as the Howard County jail operating and maintenance income tax.
SOURCE: IC 6-3.5-6-29; (09)PD3011.146. -->
SECTION 218. IC 6-3.5-6-29, AS AMENDED BY P.L.224-2007, SECTION 81, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 29. (a) This section applies only
to Scott County. Scott County is a county in which:
(1) maintaining low property tax rates is essential to economic development; and
(2) the use of additional county option income tax revenues as provided in this section, rather
than the use of property taxes, to fund:
(A) the financing, construction, acquisition, improvement, renovation, equipping, operation,
or maintenance of jail facilities; and
(B) the repayment of bonds issued or leases entered into for the purposes described in clause
(A), except operation or maintenance;
promotes the purpose of maintaining low property tax rates.
(b) The county fiscal body may impose the county option income tax on the adjusted gross income
of resident county taxpayers at a rate, in addition to the rates permitted by sections 8 and 9 of this
chapter, not to exceed twenty-five hundredths percent (0.25%). Section 8(e) of this chapter applies to
the application of the additional rate to nonresident taxpayers.
(c) To impose the county option income tax as provided in this section, the county fiscal body must
adopt an ordinance finding and determining that additional revenues from the county option income
tax are needed in the county to fund:
(1) the financing, construction, acquisition, improvement, renovation, equipping, operation, or
maintenance of jail facilities; and
(2) the repayment of bonds issued or leases entered into for the purposes described in subdivision
(1), except operation or maintenance.
(d) If the county fiscal body makes a determination under subsection (c), the county fiscal body may
adopt an additional tax rate under subsection (b). Subject to the limitations in subsection (b), the
county fiscal body may amend an ordinance adopted under this section to increase, decrease, or
rescind the additional tax rate imposed under this section. As soon as practicable after the adoption
of an ordinance under this section, the county fiscal body shall send a certified copy of the ordinance
to the county auditor, the department of local government finance, and the department. An ordinance
adopted under this section before June 1, 2006, or August 1 in a subsequent year applies to the
imposition of county income taxes after June 30 (in the case of an ordinance adopted before June 1,
2006) or September 30 (in the case of an ordinance adopted in 2007 or thereafter) in that year. An
ordinance adopted under this section after May 31, 2006, or July 31 of a subsequent year initially
applies to the imposition of county option income taxes after June 30 (in the case of an ordinance
adopted before June 1, 2006) or September 30 (in the case of an ordinance adopted in 2007 or
thereafter) of the immediately following year.
(e) If the county imposes an additional tax rate under this section, the county treasurer shall
establish a county jail revenue fund to be used only for the purposes described in this section. County
option income tax revenues derived from the tax rate imposed under this section shall be deposited in
the county jail revenue fund before making a certified distribution under section 18 of this chapter.
(f) County option income tax revenues derived from an additional tax rate imposed under this
section:
(1) may be used only for the purposes described in this section;
(2) may not be considered by the department of local government finance in determining the
county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and
(3) may be pledged for the repayment of bonds issued or leases entered into to fund the purposes
described in subsection (c)(1), except operation or maintenance.
(g) If the county imposes an additional tax rate under this section, the department, after reviewing
the recommendation of the budget agency shall adjust the certified distribution of the county to
provide for an increased distribution of taxes in the immediately following calendar year after the
county adopts the increased tax rate and in each calendar year thereafter. The department budget
agency shall provide for a full transition to certification of distributions as provided in section 17(a)(1)
through 17(a)(2) of this chapter in the manner provided in section 17(c) of this chapter.
SOURCE: IC 6-3.5-6-30; (09)PD3011.147. -->
SECTION 219. IC 6-3.5-6-30, AS AMENDED BY P.L.146-2008, SECTION 341, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: 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. section.
(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 income tax council discusses whether the tax rate under this section should be imposed or
increased.
(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.
(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 6-3.5-6-32; (09)PD3011.148. -->
SECTION 220. IC 6-3.5-6-32, AS AMENDED BY P.L.146-2008, SECTION 343, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 32. (a) A
county income tax council may impose a tax rate under this section to provide property tax relief to
political subdivisions taxpayers 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 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) 2011) or
uniformly provide (after December 31,
2008) 2010) the homestead credit percentage in the
county. The homestead credits shall be treated for all purposes as property tax levies. The
homestead credits do not reduce the basis for determining
the any state homestead credit.
under
IC 6-1.1-20.9 (before its repeal). The 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 county auditor shall determine the homestead credit percentage for a
particular year based on the amount of tax revenue that will be used under this subdivision to
provide 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 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;
(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. To the extent the county auditor determines that income tax revenue
remains from the tax under this section after providing the property tax replacement, the excess
shall be credited to a dedicated county account and may be used only for property tax
replacement under this section in subsequent years.
(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 6-3.5-6-33; (09)PD3011.149. -->
SECTION 221. IC 6-3.5-6-33, AS ADDED BY P.L.224-2007, SECTION 86, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 33. (a) This section applies only to
Monroe County.
(b) Maintaining low property tax rates is essential to economic development, and the use of county
option income tax revenues as provided in this chapter and as needed in the county to fund the
operation and maintenance of a juvenile detention center and other facilities to provide juvenile
services, rather than the use of property taxes, promotes that purpose.
(c) In addition to the rates permitted by sections 8 and 9 of this chapter, the county fiscal body may
impose an additional county option income tax at a rate of not more than twenty-five hundredths
percent (0.25%) on the adjusted gross income of resident county taxpayers if the county fiscal body
makes the finding and determination set forth in subsection (d). Section 8(e) of this chapter applies
to the application of the additional rate to nonresident taxpayers.
(d) In order to impose the county option income tax as provided in this section, the county fiscal
body must adopt an ordinance:
(1) finding and determining that revenues from the county option income tax are needed in the
county to fund the operation and maintenance of a juvenile detention center and other facilities
necessary to provide juvenile services; and
(2) agreeing to freeze for the term in which an ordinance is in effect under this section the part
of any property tax levy imposed in the county for the operation of the juvenile detention center
and other facilities covered by the ordinance at the rate imposed in the year preceding the year
in which a full year of additional county option income tax is certified for distribution to the
county under this section.
(e) If the county fiscal body makes a determination under subsection (d), the county fiscal body may
adopt a tax rate under subsection (c). Subject to the limitations in subsection (c), the county fiscal body
may amend an ordinance adopted under this section to increase, decrease, or rescind the additional tax
rate imposed under this section. As soon as practicable after the adoption of an ordinance under this
section, the county fiscal body shall send a certified copy of the ordinance to the county auditor, the
department of local government finance, and the department of state revenue. An ordinance adopted
under this section before August 1 in a year applies to the imposition of county income taxes after
September 30 in that year. An ordinance adopted under this section after July 31 of a year initially
applies to the imposition of county option income taxes after September 30 of the immediately
following year.
(f) The county treasurer shall establish a county juvenile detention center revenue fund to be used
only for the purposes described in this section. County option income tax revenues derived from the
tax rate imposed under this section shall be deposited in the county juvenile detention center revenue
fund before a certified distribution is made under section 18 of this chapter.
(g) County option income tax revenues derived from the tax rate imposed under this section:
(1) may be used only for the purposes described in this section; and
(2) may not be considered by the department of local government finance in determining the
county's maximum permissible property tax levy limit under IC 6-1.1-18.5.
(h) The department of local government finance shall enforce an agreement made under subsection
(d)(2).
(i) The department, after reviewing the recommendation of the budget agency shall adjust the
certified distribution of a county to provide for an increased distribution of taxes in the immediately
following calendar year after the county adopts an increased tax rate under this section and in each
calendar year thereafter. The department budget agency shall provide for a full transition to
certification of distributions as provided in section 17(a)(1) through 17(a)(2) of this chapter in the
manner provided in section 17(c) of this chapter.
SOURCE: IC 6-3.5-7-11; (09)PD3011.150. -->
SECTION 222. IC 6-3.5-7-11, AS AMENDED BY P.L.1-2009, SECTION 54, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: 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 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 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.
(c) The amount certified under subsection (b) shall be adjusted under subsections (d), (e), (f), (g),
and (h). The budget agency shall provide the county council with 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.
(d) The
department budget agency 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.
(e)
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.
(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 distribution required under section
16(b) of this chapter.
(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 amount of any tax increase imposed
under section 25 or 26 of this chapter to provide additional homestead credits as provided in those
provisions.
(h) 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 budget agency 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 budget
agency 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 (d).
SOURCE: IC 6-3.5-7-12; (09)PD3011.151. -->
SECTION 223. IC 6-3.5-7-12, AS AMENDED BY P.L.146-2008, SECTION 346, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 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,
and
subject to adjustment as provided in IC 36-8-19-7.5, 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:
(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, 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 6-3.5-7-17.3; (09)PD3011.152. -->
SECTION 224. IC 6-3.5-7-17.3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010]: Sec. 17.3. (a) If after receiving a recommendation from the budget agency the
department determines that a sufficient balance exists in a county account in excess of the amount
necessary, when added to other money that will be deposited in the account after the date of the
recommendation, determination, to make certified distributions to the county in the ensuing year, the
department budget agency shall make a supplemental distribution to a county from the county's
special account.
(b) A supplemental distribution described in subsection (a) must be:
(1) made in January of the ensuing calendar year; and
(2) allocated in the same manner as certified distributions for deposit in a civil unit's rainy day
fund established under IC 36-1-8-5.1.
(c) A determination under this section must be made before October 2.
SOURCE: IC 6-4.1-8-1; (09)PD3011.153. -->
SECTION 225. IC 6-4.1-8-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 1. The inheritance tax imposed as a result of a decedent's death is a lien on the property
transferred by the decedent. Except as otherwise provided in IC 6-4.1-6-6(b), the inheritance tax
accrues and the lien attaches at the time of the decedent's death. The lien terminates when the
inheritance tax is paid, when IC 6-4.1-4-0.5 provides for the termination of the lien, or five (5) ten (10)
years after the date of the decedent's death, whichever occurs first. In addition to the lien, the
transferee of the property and any personal representative or trustee who has possession of or control
over the property are personally liable for the inheritance tax.
SOURCE: IC 6-4.1-10-1; (09)PD3011.154. -->
SECTION 226. IC 6-4.1-10-1, AS AMENDED BY P.L.211-2007, SECTION 33, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 1. (a) A person may file with the
department of state revenue a claim for the refund of inheritance or Indiana estate tax which has been
erroneously or illegally collected. Except as provided in section 2 of this chapter, the person must file
the claim within three (3) years after the tax is paid or within one (1) year after the tax is finally
determined, whichever is later.
(b) The amount of the refund that a person is entitled to receive under this chapter equals the
amount of the erroneously or illegally collected tax, plus interest calculated as specified in subsection
(c).
(c) If a tax payment that has been erroneously or illegally collected is not refunded within ninety
(90) days after the later of the date on which:
(1) the refund claim is filed with the department of state revenue; or
(2) the inheritance tax return is received by the department of state revenue;
interest accrues at the rate of six percent (6%) per annum computed from the date the refund claim is
filed under subdivision (1) or (2), whichever applies, until the tax payment is refunded.
SOURCE: IC 6-6-1.1-606.5; (09)PD3011.155. -->
SECTION 227. IC 6-6-1.1-606.5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2009]: Sec. 606.5. (a) Every person included within the terms of section 606(a) and 606(c) of this
chapter shall register with the administrator before engaging in those activities. The administrator shall
issue a transportation license to a person who registers with the administrator under this section.
(b) Every person included within the terms of section 606(a) of this chapter who transports gasoline
in a vehicle on the highways in Indiana for purposes other than use and consumption by that person
may not make a delivery of that gasoline to any person in Indiana other than a licensed distributor
except:
(1) when the tax imposed by this chapter on the receipt of the transported gasoline was charged
and collected by the parties; and
(2) under the circumstances described in section 205 of this chapter.
(c) Every person included within the terms of section 606(c) of this chapter who transports gasoline
in a vehicle upon the highways of Indiana for purposes other than use and consumption by that person
may not, on the journey carrying that gasoline to points outside Indiana, make delivery of that fuel to
any person in Indiana.
(d) Every transporter of gasoline included within the terms of section 606(a) and section 606(c) of
this chapter who transports gasoline upon the highways of Indiana for purposes other than use and
consumption by that person shall at the time of registration and on an annual basis list with the
administrator a description of all vehicles, including the vehicles' license numbers, to be used on the
highways of Indiana in transporting gasoline from:
(1) points outside Indiana to points inside Indiana; and
(2) points inside Indiana to points outside Indiana.
(e) The description that subsection (d) requires shall contain the information that is reasonably
required by the administrator including the carrying capacity of the vehicle. When the vehicle is a
tractor-trailer type, the trailer is the vehicle to be described. When additional vehicles are placed in
service or when a vehicle previously listed is retired from service during the year, the administrator
shall be notified within ten (10) days of the change so that the listing of the vehicles may be kept
accurate.
(f) A distributor's or an Indiana transportation license is required for a person or the person's agent
acting in the person's behalf to operate a vehicle for the purpose of delivering gasoline within the
boundaries of Indiana when the vehicle has a total tank capacity of at least eight hundred fifty (850)
gallons.
(g) The operator of a vehicle to which this section applies shall at all times when engaged in the
transporting of gasoline on the highways have with the vehicle an invoice or manifest showing the
origin, quantity, nature, and destination of the gasoline that is being transported.
(h) The department shall provide for relief if a shipment of gasoline is legitimately diverted
from the represented destination state after the shipping paper has been issued by a terminal
operator or if a terminal operator failed to cause proper information to be printed on the
shipping paper. Provisions for relief under this subsection:
(1) must require that the shipper or its agent provide notification to the department before
a diversion or correction if an intended diversion or correction is to occur; and
(2) must be consistent with the refund provisions of this chapter.
SOURCE: IC 6-6-2.5-35; (09)PD3011.156. -->
SECTION 228. IC 6-6-2.5-35 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 35. (a) The tax on special fuel received by a licensed supplier in Indiana that is imposed
by section 28 of this chapter shall be collected and remitted to the state by the supplier who receives
taxable gallons in accordance with subsection (b).
(b) On or before the fifteenth day of each month, licensed suppliers and licensed permissive
suppliers shall make an estimated payment of all taxes imposed on transactions that occurred during
the previous calendar month equal to:
(1) one hundred percent (100%) of the amount remitted by the licensed supplier or licensed
permissive supplier for the month preceding the previous calendar month; or
(2) ninety-five percent (95%) of the amount actually due and payable by the licensed supplier or
licensed permissive supplier for the previous month.
Any remaining tax imposed on transactions occurring during a calendar month shall be due and
payable on or before the twentieth day of the following month, except as provided in subsection (i).
Underpayments of estimated taxes due and owing the department are not subject to a penalty under
section 63(a) of this chapter.
(c) A supplier who sells special fuel shall collect from the purchaser the special fuel tax imposed
under section 28 of this chapter. At the election of an eligible purchaser, the seller shall not require
a payment of special fuel tax from the purchaser at a time that is earlier than the date on which the tax
is required to be remitted by the supplier under subsection (b). This election shall be subject to a
condition that the eligible purchaser's remittances of all amounts of tax due the seller shall be paid by
electronic funds transfer on or before the due date of the remittance by the supplier to the department,
and the eligible purchaser's election under this subsection may be terminated by the seller if the
eligible purchaser does not make timely payments to the seller as required by this subsection.
(d) As used in this section, "eligible purchaser" means a person who has authority from the
department to make the election under subsection (c) and includes every person who is licensed and
in good standing as a special fuel dealer or special fuel user, as determined by the department, as of
July 1, 1993, who has purchased a minimum of two hundred forty thousand (240,000) taxable gallons
of special fuel each year in the preceding two (2) years, or who otherwise meets the financial
responsibility and bonding requirements of subsection (e).
(e) Each purchaser that desires to make an election under subsection (c) shall present evidence of
the purchaser's eligible purchaser status to the purchaser's seller. The department shall determine
whether the purchaser is an eligible purchaser. The department may require a purchaser that pays the
tax to a supplier to file with the department a surety bond payable to the state, upon which the
purchaser is the obligor or other financial security, in an amount satisfactory to the department. The
department may require that the bond indemnify the department against bad debt deductions claimed
by the supplier under subsection (g).
(f) The department shall have the authority to rescind a purchaser's eligibility and election to defer
special fuel tax remittances upon a showing of good cause, including failure to make timely payment
under subsection (c), by sending written notice to all suppliers and eligible purchasers. The department
may require further assurance of the purchaser's financial responsibility, or may increase the bond
requirement for that purchaser, or any other action that the department may require to ensure
remittance of the special fuel tax.
(g) In computing the amount of special fuel tax due, the supplier and permissive supplier shall be
entitled to a deduction from the tax payable the amount of tax paid by the supplier that has become
uncollectible from a purchaser. The department shall adopt rules establishing the evidence a supplier
must provide to receive the deduction. The deduction shall be claimed on the first return following the
date of the failure of the purchaser if the payment remains unpaid as of the filing date of that return
or the deduction shall be disallowed. The claim shall identify the defaulting purchaser and any tax
liability that remains unpaid. If a purchaser fails to make a timely payment of the amount of tax due,
the supplier's deduction shall be limited to the amount due from the purchaser, plus any tax that
accrues from that purchaser for a period of ten (10) days following the date of failure to pay. No
additional deduction shall be allowed until the department has authorized the purchaser to make a new
election under subsection (e). The department may require the deduction to be reported in the same
manner as prescribed in Section 166 of the Internal Revenue Code.
(h) The supplier and each reseller of special fuel is considered to be a collection agent for this state
with respect to that special fuel tax, which shall be set out on all invoices and billings as a separate line
item.
(i) Except as provided in subsection (e), the tax imposed by section 28 of this chapter on special
fuel imported from another state shall be paid by the licensed importer who has imported the
nonexempt special fuel not later than three (3) business days after the earlier of:
(1) the time that the nonexempt special fuel entered into Indiana. or
(2) the time that a valid import verification number was assigned by the department under rules
and procedures adopted by the department.
However, if the importer and the importer's reseller have previously entered into a tax precollection
agreement as described in subsection (j), and the agreement remains in effect, the supplier with whom
the agreement has been made shall become jointly liable with the importer for the tax and shall remit
the tax to the department on behalf of the importer. This subsection does not apply to an importer with
respect to imports in vehicles with a capacity of not more than five thousand four hundred (5,400)
gallons.
(j) The department, a licensed importer, the reseller to a licensed importer, and a licensed supplier
or permissive supplier may jointly enter into an agreement for the licensed supplier or permissive
supplier to precollect and remit the tax imposed by this chapter with respect to special fuel imported
from a terminal outside of Indiana in the same manner and at the same time as the tax would arise and
be paid under this chapter if the special fuel had been received by the licensed supplier or permissive
supplier at a terminal in Indiana. If the supplier is also the importer, the agreement shall be entered into
between the supplier and the department. However, any licensed supplier or permissive supplier may
make an election with the department to treat all out-of-state terminal removals with an Indiana
destination as shown on the terminal-issued shipping paper as if the removals were received by the
supplier in Indiana pursuant to section 28 of this chapter and subsection (a), for all purposes. In this
case, the election and notice of the election to a supplier's customers shall operate instead of a three
(3) party precollection agreement. The department may impose requirements reasonably necessary for
the enforcement of this subsection.
(k) Each licensed importer who is liable for the tax imposed by this chapter on nonexempt special
fuel imported by a fuel transport truck having less than five thousand four hundred (5,400) gallons
capacity, for which tax has not previously been paid to a supplier, shall remit the special fuel tax for
the preceding month's import activities with the importer's monthly report of activities. A licensed
importer shall be allowed to retain two-thirds (2/3) of the collection allowance provided for in section
37(a) of this chapter for the tax timely remitted by the importer directly to the state, subject to the same
pass through provided for in section 37(a) of this chapter.
(l) A licensed importer shall be allowed to retain two-thirds (2/3) of the amount allowed in section
37(a) of this chapter of the tax timely remitted by the licensed importer directly to the state, subject
to the same pass through provided for in section 37(a) of this chapter.
SOURCE: IC 6-6-2.5-41; (09)PD3011.157. -->
SECTION 229. IC 6-6-2.5-41 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 41. (a) Each supplier engaged in business in Indiana as a supplier shall first obtain a
supplier's license. The fee for a supplier's license shall be five hundred dollars ($500).
(b) Any person who desires to collect the tax imposed by this chapter as a supplier and who meets
the definition of a permissive supplier may obtain a permissive supplier's license. Application for or
possession of a permissive supplier's license shall not in itself subject the applicant or licensee to the
jurisdiction of Indiana for any other purpose than administration and enforcement of this chapter. The
fee for a permissive supplier's license is fifty dollars ($50).
(c) Each terminal operator other than a supplier licensed under subsection (a) engaged in business
in Indiana as a terminal operator shall first obtain a terminal operator's license for each terminal site.
The fee for a terminal operator's license is three hundred dollars ($300).
(d) Each exporter engaged in business in Indiana as an exporter shall first obtain an exporter's
license. However, in order to obtain a license to export special fuel from Indiana to another specified
state, a person shall be licensed either to collect and remit special fuel taxes or be licensed to deal in
tax free special fuel in that other specified state of destination. The fee for an exporter's license is two
hundred dollars ($200).
(e) Each person who is not licensed as a supplier shall obtain a transporter's license before
transporting special fuel by whatever manner from a point outside Indiana to a point inside Indiana,
or from a point inside Indiana to a point outside Indiana, regardless of whether the person is engaged
for hire in interstate commerce or for hire in intrastate commerce. The registration fee for a
transporter's license is fifty dollars ($50).
(f) Each person who wishes to cause special fuel to be delivered into Indiana on the person's own
behalf, for the person's own account, or for resale to an Indiana purchaser, from another state in a fuel
transport vehicle having a capacity of more than five thousand four hundred (5,400) gallons, or in a
pipeline or barge shipment into storage facilities other than a qualified terminal, shall first make an
application for and obtain an importer's license. The fee for an importer's license is two hundred
dollars ($200). This subsection does not apply to a person who imports special fuel that is exempt
because the special fuel has been dyed or marked, or both, in accordance with section 31 of this
chapter. This subsection does not apply to a person who imports nonexempt special fuels meeting the
following conditions:
(1) The special fuel is subject to one (1) or more tax precollection agreements with suppliers as
provided in section 35 of this chapter.
(2) The special fuel tax precollection by the supplier is expressly evidenced on the
terminal-issued shipping paper as specifically provided in section 62(e)(2) of this chapter.
(g) A person desiring to import special fuel to an Indiana destination who does not enter into an
agreement to prepay Indiana special fuel tax to a supplier or permissive supplier under section 35 of
this chapter on the imports must do the following:
(1) obtain a valid license under subsection (f).
(2) Obtain an import verification number from the department not earlier than twenty-four (24)
hours before entering the state with each import, if importing in a vehicle with a capacity of more
than five thousand four hundred (5,400) gallons.
(3) Display a proper import verification number on the shipping document, if importing in a
vehicle with a capacity of more than five thousand four hundred (5,400) gallons.
(h) The department may require a person that wants to blend special fuel to first obtain a license
from the department. The department may establish reasonable requirements for the proper
enforcement of this subsection, including the following:
(1) Guidelines under which a person may be required to obtain a license.
(2) A requirement that a licensee file reports in the form and manner required by the department.
(3) A requirement that a licensee meet the bonding requirements specified by the department.
(i) The department may require a person that:
(1) is subject to the special fuel tax under this chapter;
(2) qualifies for a federal diesel fuel tax exemption under Section 4082 of the Internal Revenue
Code; and
(3) is purchasing red dyed low sulfur diesel fuel;
to register with the department as a dyed fuel user. The department may establish reasonable
requirements for the proper enforcement of this subsection, including guidelines under which a person
may be required to register and the form and manner of reports a registrant is required to file.
SOURCE: IC 6-6-2.5-62; (09)PD3011.158. -->
SECTION 230. IC 6-6-2.5-62 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 62. (a) No person shall import, sell, use, deliver, or store in Indiana special fuel in bulk
as to which dye or a marker, or both, has not been added in accordance with section 31 of this chapter,
or as to which the tax imposed by this chapter has not been paid to or accrued by a licensed supplier
or licensed permissive supplier as shown by a notation on a terminal-issued shipping paper subject to
the following exceptions:
(1) A supplier shall be exempt from this provision with respect to special fuel manufactured in
Indiana or imported by pipeline or waterborne barge and stored within a terminal in Indiana.
(2) An end user shall be exempt from this provision with respect to special fuel in a vehicle
supply tank when the fuel was placed in the vehicle supply tank outside of Indiana.
(3) A licensed importer, and transporter operating on the importer's behalf, that transports in
vehicles with a capacity of more than five thousand four hundred (5,400) gallons, shall be exempt
from this prohibition if the importer or the transporter has met all of the following conditions:
(A) The importer or the transporter before entering onto the highways of Indiana has obtained
an import verification number from the department not earlier than twenty-four (24) hours
before entering Indiana.
(B) The import verification number must be set out prominently and indelibly on the face of
each copy of the terminal-issued shipping paper carried on board the transport truck.
(C) (A) The terminal origin and the importer's name and address must be set out prominently
on the face of each copy of the terminal-issued shipping paper.
(D) (B) The terminal-issued shipping paper data otherwise required by this chapter is present.
(E) (C) All tax imposed by this chapter with respect to previously requested import
verification number activity
(before the repeal of requirements related to import
verification numbers) on the account of the importer or the transporter has been timely
remitted.
In every case, a transporter acting in good faith is entitled to rely upon representations made to the
transporter by the fuel supplier or importer and when acting in good faith is not liable for the
negligence or malfeasance of another person. A person who knowingly violates or knowingly aids and
abets another person in violating this subsection commits a Class D felony.
(b) No person shall export special fuel from Indiana unless that person has obtained an exporter's
license or a supplier's license or has paid the destination state special fuel tax to the supplier and can
demonstrate proof of export in the form of a destination state bill of lading. A person who knowingly
violates or knowingly aids and abets another person in violating this subsection commits a Class D
felony.
(c) No person shall operate or maintain a motor vehicle on any public highway in Indiana with
special fuel contained in the fuel supply tank for the motor vehicle that contains dye or a marker, or
both, as provided under section 31 of this chapter. This provision does not apply to persons operating
motor vehicles that have received fuel into their fuel tanks outside of Indiana in a jurisdiction that
permits introduction of dyed or marked, or both, special fuel of that color and type into the motor fuel
tank of highway vehicles or to a person that qualifies for the federal fuel tax exemption under Section
4082 of the Internal Revenue Code and that is registered with the department as a dyed fuel user. A
person who knowingly:
(1) violates; or
(2) aids and abets another person in violating;
this subsection commits a Class A infraction. However, the violation is a Class A misdemeanor if the
person has committed one (1) prior unrelated violation of this subsection, and a Class D felony if the
person has committed more than one (1) prior unrelated violation of this subsection.
(d) No person shall engage in any business activity in Indiana as to which a license is required by
section 41 of this chapter unless the person shall have first obtained the license. A person who
knowingly violates or knowingly aids and abets another person in violating this subsection commits
a Class D felony.
(e) No person shall operate a motor vehicle with a capacity of more than five thousand four hundred
(5,400) gallons that is engaged in the shipment of special fuel on the public highways of Indiana and
that is destined for a delivery point in Indiana, as shown on the terminal-issued shipping papers,
without having on board a terminal-issued shipping paper indicating with respect to any special fuel
purchased:
(1) under claim of exempt use, a notation describing the load or the appropriate portion of the
load as Indiana tax exempt special fuel;
(2) if not purchased under a claim of exempt use, a notation describing the load or the appropriate
portion thereof as Indiana taxed or pretaxed special fuel; or
(3) if imported by or on behalf of a licensed importer instead of the pretaxed notation, a valid
verification number provided before entry into Indiana by the department or the department's
designee or appointee, and the valid verification number may be handwritten on the shipping
paper by the transporter or importer.
A person is in violation of subdivision (1) or (2) (whichever applies) if the person boards the vehicle
with a shipping paper that does not meet the requirements described in the applicable subdivision (1)
or (2). A person in violation of this subsection commits a Class A infraction (as defined in
IC 34-28-5-4).
(f) A person may not sell or purchase any product for use in the supply tank of a motor vehicle for
general highway use that does not meet ASTM standards as published in the annual Book of Standards
and its supplements unless amended or modified by rules adopted by the department under IC 4-22-2.
The transporter and the transporter's agent and customer have the exclusive duty to dispose of any
product in violation of this section in the manner provided by federal and state law. A person who
knowingly:
(1) violates; or
(2) aids and abets another in violating;
this subsection commits a Class D felony.
(g) This subsection does not apply to the following:
(1) A person that:
(A) inadvertently manipulates the dye or marker concentration of special fuel or coloration
of special fuel; and
(B) contacts the department within one (1) business day after the date on which the
contamination occurs.
(2) A person that affects the dye or marker concentration of special fuel by engaging in the
blending of the fuel, if the blender:
(A) collects or remits, or both, all tax due as provided in section 28(g) of this chapter;
(B) maintains adequate records as required by the department to account for the fuel that is
blended and its status as a taxable or exempt sale or use; and
(C) is otherwise in compliance with this subsection.
A person may not manipulate the dye or marker concentration of a special fuel or the coloration of
special fuel after the special fuel is removed from a terminal or refinery rack for sale or use in Indiana.
A person who knowingly violates or aids and abets another person to violate this subsection commits
a Class D felony.
(h) This subsection does not apply to a person that receives blended fuel from a person in
compliance with subsection (g)(2). A person may not sell or consume special fuel if the special fuel
dye or marker concentration or coloration has been manipulated, inadvertently or otherwise, after the
special fuel has been removed from a terminal or refinery rack for sale or use in Indiana. A person who
knowingly:
(1) violates; or
(2) aids and abets another to violate;
this subsection commits a Class D felony.
(i) A person may not engage in blending fuel for taxable use in Indiana without collecting and
remitting the tax due on the untaxed portion of the fuel that is blended. A person who knowingly:
(1) violates; or
(2) aids and abets another to violate;
this subsection commits a Class D felony.
SOURCE: IC 6-6-2.5-64; (09)PD3011.159. -->
SECTION 231. IC 6-6-2.5-64 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 64. (a) If any person liable for the tax files a false or fraudulent return, there shall be added
to the tax an amount equal to the tax the person evaded or attempted to evade.
(b) The department shall impose a civil penalty of one thousand dollars ($1,000) for a person's first
occurrence of transporting special fuel without adequate shipping papers as required under sections
40, 41(g), and 62(e) of this chapter, unless the person shall have complied with rules adopted under
IC 4-22-2. Each subsequent occurrence described in this subsection is subject to a civil penalty of five
thousand dollars ($5,000).
(c) The department shall impose a civil penalty on the operator of a vehicle of two hundred dollars
($200) for the initial occurrence, two thousand five hundred dollars ($2,500) for the second
occurrence, and five thousand dollars ($5,000) for the third and each subsequent occurrence of a
violation of either:
(1) the prohibition of use of dyed or marked special fuel, or both, on the Indiana public highways,
except for a person that qualifies for the federal fuel tax exemption under Section 4082 of the
Internal Revenue Code and that is registered with the department as a dyed fuel user; or
(2) the use of special fuel in violation of section 28(i) of this chapter.
(d) A supplier that makes sales for export to a person:
(1) who does not have an appropriate export license; or
(2) without collection of the destination state tax on special fuel nonexempt in the destination
state;
shall be subject to a civil penalty equal to the amount of Indiana's special fuel tax in addition to the
tax due.
(e) The department may impose a civil penalty of one thousand dollars ($1,000) for each occurrence
against every terminal operator that fails to meet shipping paper issuance requirements under section
40 of this chapter.
(f) Each importer or transporter who knowingly imports undyed or unmarked special fuel, or both,
in a transport truck without:
(1) a valid importer license;
(2) a supplier license;
(3) an import verification number, if transporting in a vehicle with a capacity of more than five
thousand four hundred (5,400) gallons; or
(4) (3) a shipping paper showing on the paper's face as required under this chapter that Indiana
special fuel tax is not due;
is subject to a civil penalty of ten thousand dollars ($10,000) for each occurrence described in this
subsection.
(g) This subsection does not apply to a person if section 62(g) of this chapter does not apply to the
person. A:
(1) person that manipulates the dye or marker concentration of special fuel or the coloration of
special fuel after the special fuel is removed from a terminal or refinery rack for sale or use in
Indiana; and
(2) person that receives the special fuel;
are jointly and severally liable for the special fuel tax due on the portion of untaxed fuel plus a penalty
equal to the greater of one hundred percent (100%) of the tax due or one thousand dollars ($1,000).
(h) A person that engages in blending fuel for taxable sale or use in Indiana and does not collect
and remit all tax due on untaxed fuel that is blended is liable for the tax due plus a penalty that is equal
to the greater of one hundred percent (100%) of the tax due or one thousand dollars ($1,000).
SOURCE: IC 6-6-2.5-65; (09)PD3011.160. -->
SECTION 232. IC 6-6-2.5-65 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 65. (a) If a person is found operating a motor vehicle in violation of section 40(b), 40(c),
or 62(e) of this chapter, the vehicle and its cargo is subject to impoundment, seizure, and subsequent
sale, in accordance with IC 6-8.1. The failure of the operator of a motor vehicle to have on-board when
loaded a terminal-issued bill of lading with a destination state machine printed on its face or which
fails to meet the descriptive annotation requirements in section 40(b) 41(g)(2), 41(g)(3), or 62(e) of
this chapter, whichever may apply, shall be presumptive evidence of a violation sufficient to warrant
impoundment and seizure of the vehicle and its cargo.
(b) After a person:
(1) is found in violation of section 62(c) of this chapter; and
(2) pays the tax due to the state;
the department shall issue a release to the person. The release must permit the dyed or marked special
fuel, or both, that is the subject of the violation to be consumed on Indiana public highways within a
grace period of twenty-four (24) hours after the time that the release is issued. After the grace period
expires, the person shall be considered in violation of section 62(c) of this chapter if the person or the
person's agent operates or maintains the same motor vehicle on an Indiana public highway with special
fuel containing dye or a marker, or both.
SOURCE: IC 6-6-4.1-12; (09)PD3011.161. -->
SECTION 233. IC 6-6-4.1-12 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 12. (a) Except as authorized under section 13 of this chapter, a carrier may operate a
commercial motor vehicle upon the highways in Indiana only if the carrier has been issued an annual
permit, cab card, and emblem under this section.
(b) The department shall issue:
(1) an annual permit; and
(2) a cab card and an emblem for each commercial motor vehicle that will be operated by the
carrier upon the highways in Indiana;
to a carrier who applies for an annual permit and pays to the department an annual permit fee of
twenty-five dollars ($25)
not later than September 1 of the year before the annual permit is
effective under subsection (c).
(c) The annual permit, cab card, and emblem are effective from January 1 of each year through
December 31 of the same year. The department may extend the expiration date of the annual permit,
cab card, and emblem for no more than sixty (60) days. The annual permit, each cab card, and each
emblem issued to a carrier remain the property of this state and may be suspended or revoked by the
department for any violation of this chapter or of the rules concerning this chapter adopted by the
department under IC 4-22-2.
(d) As evidence of compliance with this section, and for the purpose of enforcement, a carrier shall
display on each commercial motor vehicle an emblem when the vehicle is being operated by the carrier
in Indiana. The carrier shall affix the emblem to the vehicle in the location designated by the
department. The carrier shall display in each vehicle the cab card issued by the department. The carrier
shall retain the original annual permit at the address shown on the annual permit. During the month
of December, the carrier shall display the cab card and emblem that are valid through December 31
or a full year cab card and emblem issued to the carrier for the ensuing twelve (12) months. If the
department grants an extension of the expiration date, the carrier shall continue to display the cab card
and emblem upon which the extension was granted.
(e) If a commercial motor vehicle is operated by more than one (1) carrier, as evidence of
compliance with this section and for purposes of enforcement each carrier shall display in the
commercial motor vehicle a reproduced copy of the carrier's annual permit when the vehicle is being
operated by the carrier in Indiana.
(f) A person who fails to display an emblem required by this section on a commercial motor
vehicle, does not have proof in the vehicle that the annual permit has been obtained, and operates that
vehicle on an Indiana highway commits a Class C infraction. Each day of operation without an emblem
constitutes a separate infraction. Notwithstanding IC 34-28-5-4, a judgment of not less than one
hundred dollars ($100) shall be entered for each Class C infraction under this subsection.
(g) A person who displays an altered, false, or fictitious cab card required by this section in a
commercial motor vehicle, does not have proof in the vehicle that the annual permit has been obtained,
and operates that vehicle on an Indiana highway commits a Class C infraction. Each day of operation
with an altered, false, or fictitious cab card constitutes a separate infraction.
SOURCE: IC 6-6-4.1-13; (09)PD3011.162. -->
SECTION 234. IC 6-6-4.1-13 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 13. (a) A carrier may, in lieu of paying the tax imposed under this chapter that would
otherwise result from the operation of a particular commercial motor vehicle, obtain from the
department a trip permit authorizing the carrier to operate the commercial motor vehicle for a period
of five (5) consecutive days. The department shall specify the beginning and ending days on the face
of the permit. The fee for a trip permit for each commercial motor vehicle is fifty dollars ($50). The
report otherwise required under section 10 of this chapter is not required with respect to a vehicle for
which a trip permit has been issued under this subsection.
(b) The department may issue a temporary written authorization if unforeseen or uncertain
circumstances require operations by a carrier of a commercial motor vehicle for which neither a trip
permit described in subsection (a) nor an annual permit described in section 12 of this chapter has been
obtained. A temporary authorization may be issued only if the department finds that undue hardship
would result if operation under a temporary authorization were prohibited. A carrier who receives a
temporary authorization shall:
(1) pay the trip permit fee at the time the temporary authorization is issued; or
(2) subsequently apply for and obtain an annual permit.
(c) A carrier may obtain an International Fuel Tax Agreement (IFTA) repair and maintenance
permit to:
(1) travel from another state into Indiana to repair or maintain any of the carrier's motor vehicles,
semitrailers (as defined in IC 9-13-2-164), or trailers (as defined in IC 9-13-2-184); and
(2) return to the same state after the repair or maintenance is completed.
The permit allows the travel described in this section. In addition to any other fee established in this
chapter, and instead of paying the quarterly motor fuel tax imposed under this chapter, a carrier may
pay an annual IFTA repair and maintenance fee of forty dollars ($40) and receive an IFTA annual
repair and maintenance permit. The IFTA annual repair and maintenance permit and fee applies to all
of the motor vehicles operated by a carrier. The IFTA annual repair and maintenance permit is not
transferable to another carrier. A carrier may not carry cargo or passengers under the IFTA annual
repair and maintenance permit. All fees collected under this subsection shall be deposited in the motor
carrier regulation fund (IC 8-2.1-23). The report otherwise required under section 10 of this chapter
is not required with respect to a motor vehicle that is operated under an IFTA annual repair and
maintenance permit.
(d) A carrier may obtain an International Registration Plan (IRP) repair and maintenance permit to:
(1) travel from another state into Indiana to repair or maintain any of the carrier's motor vehicles,
semitrailers (as defined in IC 9-13-2-164), or trailers (as defined in IC 9-13-2-184); and
(2) return to the same state after the repair or maintenance is completed.
The permit allows the travel described in this section. In addition to any other fee established in this
chapter, and instead of paying apportioned or temporary IRP fees under IC 9-18-2 or IC 9-18-7, a
carrier may pay an annual IRP repair and maintenance fee of forty dollars ($40) and receive an IRP
annual repair and maintenance permit. The IRP annual repair and maintenance permit and fee applies
to all of the motor vehicles operated by a carrier. The IRP annual repair and maintenance permit is not
transferable to another carrier. A carrier may not carry cargo or passengers under the IRP annual repair
and maintenance permit. All fees collected under this subsection shall be deposited in the motor carrier
regulation fund (IC 8-2.1-23).
(e) A person may obtain a repair and maintenance permit to:
(1) move an unregistered off-road vehicle from a quarry or mine to a maintenance or repair
facility; and
(2) return the unregistered off-road vehicle to its place of origin.
The fee for the permit is forty dollars ($40). The permit is an annual permit and applies to all
unregistered off-road vehicles from the same quarry or mine.
(e) (f) A carrier may obtain a repair, maintenance, and relocation permit to:
(1) move a yard tractor from a terminal or loading or spotting facility to:
(A) a maintenance or repair facility; or
(B) another terminal or loading or spotting facility; and
(2) return the yard tractor to its place of origin.
The fee for the permit is forty dollars ($40). The permit is an annual permit and applies to all yard
tractors operated by the carrier. The permit is not transferable to another carrier. A carrier may not
carry cargo or transport or draw a semitrailer or other vehicle under the permit. A carrier may operate
a yard tractor under the permit instead of paying the tax imposed under this chapter. A yard tractor that
is being operated on a public highway under this subsection must display a license plate issued under
IC 9-18-32. As used in this section, "yard tractor" has the meaning set forth under IC 9-13-2-201.
(f) (g) The department shall establish procedures, by rules adopted under IC 4-22-2, for:
(1) the issuance and use of trip permits, temporary authorizations, and repair and maintenance
permits; and
(2) the display in commercial motor vehicles of evidence of compliance with this chapter.
SOURCE: IC 6-6-5-10; (09)PD3011.163. -->
SECTION 235. IC 6-6-5-10, AS AMENDED BY P.L.146-2008, SECTION 353, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 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 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 the taxing units in the same manner and at the same time as property taxes are apportioned
and distributed (subject to adjustment as provided in IC 36-8-19-7.5). However, for purposes of
determining distributions under this section for 2009 and each year thereafter, 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 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 6-6-5.1-15; (09)PD3011.164. -->
SECTION 236. IC 6-6-5.1-15, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 15. (a) This section applies only to
recreational vehicles.
(b) With respect to a recreational vehicle that has been acquired, has been brought into Indiana, or
for any other reason becomes subject to registration after the regular annual registration date in the
year on or before which the owner of the recreational vehicle is required under the state motor vehicle
registration laws to register vehicles, the tax imposed by this chapter is due and payable at the time
the recreational vehicle is acquired, is brought into Indiana, or otherwise becomes subject to
registration. The amount of tax to be paid by the owner for the remainder of the year shall be reduced
by
ten eight and thirty-three hundredths percent
(10%) (8.33%) for each full calendar month that
has elapsed since the regular annual registration date in the year fixed by the state motor vehicle
registration laws for annual registration by the owner. The tax shall be paid at the time of the
registration of the recreational vehicle.
(c) If a recreational vehicle is acquired, is brought into Indiana, or for any other reason becomes
subject to registration after January 1 of any year, the owner may pay the applicable registration fee
on the recreational vehicle as provided in the state motor vehicle registration laws and may pay any
excise tax due on the recreational vehicle for the remainder of the annual registration year and
simultaneously register the recreational vehicle and pay the applicable registration fee and the excise
tax due for the next succeeding annual registration year.
(d) Except as provided in subsection (h), a reduction in the applicable annual excise tax may not
be allowed to an Indiana resident applicant upon registration of a recreational vehicle that was owned
by the applicant on or before the first day of the applicant's annual registration period. A recreational
vehicle that is owned by an Indiana resident applicant and that was located in and registered for use
in another state during the same calendar year is entitled to the same reduction when registered in
Indiana.
(e) The owner of a recreational vehicle who sells the recreational vehicle in a year in which the
owner has paid the tax imposed by this chapter shall receive a credit equal to the remainder of:
(1) the tax paid for the recreational vehicle; minus
(2) ten eight and thirty-three hundredths percent (10%) (8.33%) for each full or partial
calendar month that has elapsed in the owner's annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other recreational vehicle purchased or subsequently
registered by the owner in the owner's annual registration year. If the credit is not fully used and the
amount of the credit remaining is at least four dollars ($4), the owner is entitled to a refund in the
amount of the unused credit. The owner must pay a fee of three dollars ($3) to the bureau to cover
costs of providing the refund, which may be deducted from the refund. The bureau shall issue the
refund. The bureau shall transfer three dollars ($3) of the fee to the bureau of motor vehicles
commission to cover the commission's costs in processing the refund. To claim the credit and refund
provided by this subsection, the owner of the recreational vehicle must present to the bureau proof of
sale of the recreational vehicle.
(f) Subject to the requirements of subsection (g), if a recreational vehicle is destroyed in a year in
which the owner has paid the tax imposed by this chapter and the recreational vehicle is not replaced
by a replacement vehicle for which a credit is issued under this section, the owner is entitled to a
refund in an amount equal to ten eight and thirty-three hundredths percent (10%) (8.33%) of the
tax paid for each full calendar month remaining in the owner's annual registration year after the date
of destruction, but only upon presentation or return to the bureau of the following:
(1) A request for refund on a form furnished by the bureau.
(2) A statement of proof of destruction on an affidavit furnished by the bureau.
(3) The license plate from the recreational vehicle.
(4) The registration from the recreational vehicle.
However, the refund may not exceed ninety percent (90%) of the tax paid on the destroyed recreational
vehicle. The amount shall be refunded by a warrant issued by the auditor of the county that received
the excise tax revenue and shall be paid out of the special account created under section 21 of this
chapter for settlement of the excise tax collections. For purposes of this subsection, a recreational
vehicle is considered destroyed if the cost of repair of damages suffered by the recreational vehicle
exceeds the recreational vehicle's fair market value.
(g) To claim a refund under subsection (f) for a recreational vehicle that is destroyed, the owner
of the recreational vehicle must present to the bureau a valid registration for the recreational vehicle
within ninety (90) days after the date that the recreational vehicle is destroyed. The bureau shall then
fix the amount of the refund that the owner is entitled to receive.
(h) If the name of the owner of a recreational vehicle is legally changed and the change has caused
a change in the owner's annual registration date, the excise tax liability of the owner for the
recreational vehicle shall be adjusted as follows:
(1) If the name change requires the owner to register sooner than the owner would have been
required to register if there had been no name change, the owner is, at the time the name change
is reported, entitled to a refund from the county treasurer in the amount of the product of:
(A) ten eight and thirty-three hundredths percent (10%) (8.33%) of the owner's last
preceding annual excise tax liability; multiplied by
(B) the number of full calendar months beginning after the owner's new regular annual
registration month and ending before the next succeeding regular annual registration month
that is based on the owner's former name.
(2) If the name change requires the owner to register later than the owner would have been
required to register if there had been no name change, the recreational vehicle is subject to excise
tax for the period beginning after the month in which the owner would have been required to
register if there had been no name change and ending before the owner's new regular annual
registration month in the amount of the product of:
(A) ten eight and thirty-three hundredths percent (10%) (8.33%) of the owner's excise tax
liability computed as of the time the owner would have been required to register if there had
been no name change; multiplied by
(B) the number of full calendar months beginning after the month in which the owner would
have been required to register if there had been no name change and ending before the owner's
new regular annual registration month.
SOURCE: IC 6-6-5.1-16; (09)PD3011.165. -->
SECTION 237. IC 6-6-5.1-16, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 16.
(a) This section applies only to truck
campers.
(b) With respect to a truck camper that has been acquired, has been brought into Indiana, or for any
other reason becomes subject to taxation after the regular annual registration date in the year on or
before which the owner of the truck camper is required under the state motor vehicle registration laws
to register vehicles, the tax imposed by this chapter is due and payable at the time the truck camper
is acquired, is brought into Indiana, or otherwise becomes subject to taxation under this chapter. The
amount of tax to be paid by the owner for the remainder of the year shall be reduced by
ten eight and
thirty-three hundredths percent
(10%) (8.33%) for each full calendar month that has elapsed since
the regular annual registration date in the year fixed by the state motor vehicle registration laws for
annual registration by the owner. The tax shall be paid within thirty (30) days after the date on which
the truck camper is acquired, is brought into Indiana, or otherwise becomes subject to taxation under
this chapter.
(c) If a truck camper is acquired, is brought into Indiana, or for any other reason becomes subject
to taxation under this chapter after January 1 of any year, the owner may pay any excise tax due on
the truck camper for the remainder of the annual registration year and simultaneously pay the excise
tax due for the next succeeding annual registration year.
(d) The owner of a truck camper who sells the truck camper in a year in which the owner has paid
the tax imposed by this chapter shall receive a credit equal to the remainder of:
(1) the tax paid for the truck camper; reduced by
(2)
ten eight and thirty-three hundredths percent
(10%) (8.33%) for each full or partial
calendar month that has elapsed in the owner's annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other truck camper acquired by the owner in the
owner's annual registration year. If the credit is not fully used and the amount of the credit remaining
is at least four dollars ($4), the owner is entitled to a refund in the amount of the unused credit. The
owner must pay a fee of three dollars ($3) to the bureau to cover the costs of providing the refund,
which may be deducted from the refund. The bureau shall issue the refund. The bureau shall transfer
three dollars ($3) of the fee to the bureau of motor vehicles commission to cover the commission's
costs in processing the refund. To claim the credit and refund provided by this subsection, the owner
of the truck camper must present to the bureau proof of sale of the truck camper.
(e) Subject to the requirements of subsection (f), if a truck camper is destroyed in a year in which
the owner has paid the tax imposed by this chapter and the truck camper is not replaced by a
replacement truck camper for which a credit is issued under this section, the owner is entitled to a
refund in an amount equal to
ten eight and thirty-three hundredths percent
(10%) (8.33%) of the
tax paid for each full calendar month remaining in the owner's annual registration year after the date
of destruction, but only upon presentation or return to the bureau of the following:
(1) A request for refund on a form furnished by the bureau.
(2) A statement of proof of destruction on an affidavit furnished by the bureau.
However, the refund may not exceed ninety percent (90%) of the tax paid on the destroyed truck
camper. The amount shall be refunded by a warrant issued by the auditor of the county that received
the excise tax revenue and shall be paid out of the special account created under section 21 of this
chapter for settlement of the excise tax collections. For purposes of this subsection, a truck camper is
considered destroyed if the cost of repair of damages suffered by the truck camper exceeds the truck
camper's fair market value.
(f) To claim a refund under subsection (e) for a truck camper that is destroyed, the owner of the
truck camper must present to the bureau a valid receipt for the excise tax paid under this chapter on
the truck camper within ninety (90) days after the date that the truck camper is destroyed. The bureau
shall then fix the amount of the refund that the owner is entitled to receive.
(g) If the name of the owner of a truck camper is legally changed and the change has caused a
change in the owner's annual registration date, the excise tax liability of the owner for the truck camper
shall be adjusted as follows:
(1) If the name change requires the owner to register a motor vehicle sooner than the owner
would have been required to register if there had been no name change, the owner is, at the time
the name change is reported, entitled to a refund from the county treasurer in the amount of the
product of:
(A) ten eight and thirty-three hundredths percent (10%) (8.33%) of the owner's last
preceding annual excise tax liability; multiplied by
(B) the number of full calendar months beginning after the owner's new regular annual
registration month and ending before the next succeeding regular annual registration month
that is based on the owner's former name.
(2) If the name change requires the owner to register a motor vehicle later than the owner would
have been required to register if there had been no name change, the truck camper is subject to
excise tax for the period beginning after the month in which the owner would have been required
to register if there had been no name change and ending before the owner's new regular annual
registration month in the amount of the product of:
(A) ten eight and thirty-three hundredths percent (10%) (8.33%) of the owner's excise tax
liability computed as of the time the owner would have been required to register a motor
vehicle if there had been no name change; multiplied by
(B) the number of full calendar months beginning after the month in which the owner would
have been required to register a motor vehicle if there had been no name change and ending
before the owner's new regular annual registration month.
SOURCE: IC 6-6-5.1-17; (09)PD3011.166. -->
SECTION 238. IC 6-6-5.1-17, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 17. (a) This section applies only to
recreational vehicles.
(b) The owner of a recreational vehicle registered with the bureau is entitled to a refund of taxes
paid under this chapter if, after the owner's regular registration date, the owner:
(1) registers the recreational vehicle for use in another state; and
(2) pays tax for use of the recreational vehicle to another state for the same period for which the
tax was paid under this chapter.
(c) The refund provided under subsection (b) is equal to:
(1) the annual license excise tax paid for use of the recreational vehicle by the owner of the
vehicle for the year; minus
(2) ten eight and thirty-three hundredths percent (10%) (8.33%) of the annual license excise
tax paid for use of the recreational vehicle for each full or partial calendar month beginning after
the date the annual license excise tax was due and ending before the date the owner registered
the recreational vehicle for use in another state.
(d) To claim the refund provided by this section, the owner of the recreational vehicle must provide
the bureau with:
(1) a request for a refund on a form furnished by the bureau; and
(2) proof that a tax described in subsection (b)(2) was paid.
SOURCE: IC 6-6-5.1-18; (09)PD3011.167. -->
SECTION 239. IC 6-6-5.1-18, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 18. (a) This section applies only to truck
campers.
(b) The owner of a truck camper is entitled to a refund of taxes paid under this chapter if, after the
owner's regular vehicle registration date:
(1) the owner moves and registers the truck on which the truck camper is installed for use in
another state;
(2) the owner pays tax for use of the truck camper to another state for the same period for which
the tax was paid under this chapter; and
(3) the truck camper is located and used in the other state for the same period for which the tax
was paid under this chapter.
(c) The refund provided under subsection (b) is equal to:
(1) the annual excise tax paid for use of the truck camper by the owner of the truck camper for
the year; minus
(2) ten eight and thirty-three hundredths percent (10%) (8.33%) of the annual excise tax paid
for use of the truck camper for each full or partial calendar month beginning after the date the
annual excise tax was due and ending before the date the owner registered the truck for use in
another state.
SOURCE: IC 6-6-5.5-1; (09)PD3011.168. -->
SECTION 240. IC 6-6-5.5-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2010]: Sec. 1. (a) Unless defined in this section, terms used in this chapter have the meaning set
forth in the International Registration Plan or in IC 6-6-5 (motor vehicle excise tax). Definitions set
forth in the International Registration Plan, as applicable, prevail unless given a different meaning in
this section or in rules adopted under authority of this chapter. The definitions in this section apply
throughout this chapter.
(b) As used in this chapter, "base revenue" means the minimum amount of commercial vehicle
excise tax revenue that a taxing unit will receive in a year.
(c) As used in this chapter, "commercial vehicle" means any of the following:
(1) An Indiana-based vehicle subject to apportioned registration under the International
Registration Plan.
(2) A vehicle subject to apportioned registration under the International Registration Plan and
based and titled in a state other than Indiana subject to the conditions of the International
Registration Plan.
(3) A truck, road tractor, tractor, trailer, semitrailer, or truck-tractor subject to registration under
IC 9-18.
(d) As used in this chapter, "declared gross weight" means the weight at which a vehicle is
registered with:
(1) the bureau; or
(2) the International Registration Plan.
(e) As used in this chapter, "department" means the department of state revenue.
(f) As used in this chapter, "fleet" means one (1) or more apportionable vehicles.
(g) As used in this chapter, "gross weight" means the total weight of a vehicle or combination of
vehicles without load, plus the weight of any load on the vehicle or combination of vehicles.
(h) As used in this chapter, "Indiana-based" means a vehicle or fleet of vehicles that is
base-registered in Indiana under the terms of the International Registration Plan.
(i) As used in this chapter, "in-state miles" means the total number of miles operated by a
commercial vehicle or fleet of commercial vehicles in Indiana during the preceding year.
(j) As used in this chapter, "motor vehicle" has the meaning set forth in IC 9-13-2-105(a).
(k) As used in this chapter, "owner" means the person in whose name the commercial vehicle is
registered under IC 9-18 or the International Registration Plan.
(l) As used in this chapter, "preceding year" means a period of twelve (12) consecutive months
fixed by the department which shall be within the eighteen (18) months immediately preceding the
commencement of the registration year for which proportional registration is sought.
(m) As used in this chapter, "road tractor" has the meaning set forth in IC 9-13-2-156.
(m) (n) As used in this chapter, "semitrailer" has the meaning set forth in IC 9-13-2-164(a).
(n) (o) As used in this chapter, "tractor" has the meaning set forth in IC 9-13-2-180.
(o) (p) As used in this chapter, "trailer" has the meaning set forth in IC 9-13-2-184(a).
(p) (q) As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a).
(q) (r) As used in this chapter, "truck-tractor" has the meaning set forth in IC 9-13-2-189(a).
(r) (s) As used in this chapter, "vehicle" means a motor vehicle, trailer, or semitrailer subject to
registration under IC 9-18 as a condition of its operation on the public highways pursuant to the motor
vehicle registration laws of the state.
SOURCE: IC 6-6-5.5-7; (09)PD3011.169. -->
SECTION 241. IC 6-6-5.5-7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2009 (RETROACTIVE)]: Sec. 7. (a) For calendar years that begin after December 31, 2000, the
annual excise tax for a commercial vehicle will be determined by the motor carrier services division
on or before October 1 of each year in accordance with the following formula:
STEP ONE: Determine the total amount of base revenue to be distributed from the commercial
vehicle excise tax fund to all taxing units in Indiana during the calendar year for which the tax
is first due and payable. For calendar year 2001, the total amount of base revenue for all taxing
units shall be determined as provided in section 19 of this chapter. For calendar years that begin
after December 31, 2001, and before January 1, 2009, the total amount of base revenue for all
taxing units shall be determined by multiplying the previous year's base revenue for all taxing
units by one hundred five percent (105%). For calendar years that begin after December 31,
2008, the total amount of base revenue for all taxing units shall be determined as provided
in section 19 of this chapter.
STEP TWO: Determine the sum of fees paid to register the following commercial vehicles in
Indiana under the following statutes during the fiscal year that ends June 30 immediately
preceding the calendar year for which the tax is first due and payable:
(A) Total registration fees collected under IC 9-29-5-3 for commercial vehicles with a
declared gross weight in excess of eleven thousand (11,000) pounds, including trucks, tractors
not used with semitrailers, traction engines, and other similar vehicles used for hauling
purposes;
(B) Total registration fees collected under IC 9-29-5-5 for tractors used with semitrailers;
(C) Total registration fees collected under IC 9-29-5-6 for semitrailers used with tractors;
(D) Total registration fees collected under IC 9-29-5-4 for trailers having a declared gross
weight in excess of three thousand (3,000) pounds; and
(E) Total registration fees collected under IC 9-29-5-13 for trucks, tractors and semitrailers
used in connection with agricultural pursuits usual and normal to the user's farming operation,
multiplied by two hundred percent (200%);
STEP THREE: Determine the tax factor by dividing the STEP ONE result by the STEP TWO
result.
(b) Except as otherwise provided in this chapter, the annual excise tax for commercial vehicles with
a declared gross weight in excess of eleven thousand (11,000) pounds, including trucks, tractors not
used with semitrailers, traction engines, and other similar vehicles used for hauling purposes, shall be
determined by multiplying the registration fee under IC 9-29-5-3 by the tax factor determined in
subsection (a).
(c) Except as otherwise provided in this chapter, the annual excise tax for tractors used with
semitrailers shall be determined by multiplying the registration fee under IC 9-29-5-5 by the tax factor
determined in subsection (a).
(d) Except as otherwise provided in this chapter, the annual excise tax for trailers having a declared
gross weight in excess of three thousand (3,000) pounds shall be determined by multiplying the
registration fee under IC 9-29-5-4 by the tax factor determined in subsection (a).
(e) The annual excise tax for a semitrailer shall be determined by multiplying the average annual
registration fee under IC 9-29-5-6 by the tax factor determined in subsection (a). The average annual
registration fee for a semitrailer under IC 9-29-5-6 is sixteen dollars and seventy-five cents ($16.75).
(f) The annual excise tax determined under this section shall be rounded upward to the next full
dollar amount.
SOURCE: IC 6-6-5.5-19; (09)PD3011.170. -->
SECTION 242. IC 6-6-5.5-19 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2009 (RETROACTIVE)]: Sec. 19. (a) As used in this section, "assessed value" means an amount
equal to the true tax value of commercial vehicles that:
(1) are subject to the commercial vehicle excise tax under this chapter; and
(2) would have been subject to assessment as personal property on March 1, 2000, under the law
in effect before January 1, 2000.
(b) For calendar year 2001, a taxing unit's base revenue shall be determined as provided in
subsection (f). For calendar years that begin after December 31, 2001, and before January 1, 2009,
a taxing unit's base revenue shall be determined by multiplying the previous year's base revenue by
one hundred five percent (105%). For calendar years that begin after December 31, 2008, a taxing
unit's base revenue is equal to:
(1) the amount of commercial vehicle excise tax collected during the previous state fiscal
year; multiplied by
(2) the taxing unit's percentage as determined in subsection (f) for calendar year 2001.
(c) The amount of commercial vehicle excise tax distributed to the taxing units of Indiana from the
commercial vehicle excise tax fund shall be determined in the manner provided in this section. On or
before June 1, 2000, each township assessor of a county shall deliver to the county assessor a list that
states by taxing district the total assessed value as shown on the information returns filed with the
assessor on or before May 15, 2000.
(d) On or before July 1, 2000, each county assessor shall certify to the county auditor the assessed
value of commercial vehicles in every taxing district.
(e) On or before August 1, 2000, the county auditor shall certify the following to the department
of local government finance:
(1) The total assessed value of commercial vehicles in the county.
(2) The total assessed value of commercial vehicles in each taxing district of the county.
(f) The department of local government finance shall determine each taxing unit's base revenue by
applying the current tax rate for each taxing district to the certified assessed value from each taxing
district. The department of local government finance shall also determine the following:
(1) The total amount of base revenue to be distributed from the commercial vehicle excise tax
fund in 2001 to all taxing units in Indiana.
(2) The total amount of base revenue to be distributed from the commercial vehicle excise tax
fund in 2001 to all taxing units in each county.
(3) Each county's total distribution percentage. A county's total distribution percentage shall be
determined by dividing the total amount of base revenue to be distributed in 2001 to all taxing
units in the county by the total base revenue to be distributed statewide.
(4) Each taxing unit's distribution percentage. A taxing unit's distribution percentage shall be
determined by dividing each taxing unit's base revenue by the total amount of base revenue to be
distributed in 2001 to all taxing units in the county.
(g) The department of local government finance shall certify each taxing unit's base revenue and
distribution percentage for calendar year 2001 to the auditor of state on or before September 1, 2000.
(h) The auditor of state shall keep permanent records of each taxing unit's base revenue and
distribution percentage for calendar year 2001 for purposes of determining the amount of money each
taxing unit in Indiana is entitled to receive in calendar years that begin after December 31, 2001.
SOURCE: IC 6-6-5.5-20; (09)PD3011.171. -->
SECTION 243. IC 6-6-5.5-20, AS AMENDED BY P.L.146-2008, SECTION 354, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: 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. product of:
(1) the county's distribution percentage; multiplied by
(2) the total commercial vehicle excise tax deposited in the commercial vehicle excise tax
fund in the preceding calendar 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. fifty percent (50%) of
the product of:
(1) the county's distribution percentage; multiplied by
(2) the total commercial vehicle excise tax deposited in the commercial vehicle excise tax
fund in the preceding calendar year.
(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.
(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 (subject to adjustment as provided in IC 36-8-19-7.5 after December 31, 2009).
(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.
(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; (09)PD3011.172. -->
SECTION 244. IC 6-6-6.5-21, AS AMENDED BY P.L.146-2008, SECTION 355, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 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 the treasurer 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 (subject to adjustment as provided in
IC 36-8-19-7.5). 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. the treasurer.
SOURCE: IC 6-6-6.5-23; (09)PD3011.173. -->
SECTION 245. IC 6-6-6.5-23 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 23. (a) The department may shall require the owner of an airport or any person or persons
leasing or subleasing space from an airport owner for the purpose of storing, renting, or selling aircraft
to submit reports to the department listing the aircraft based at that airport. The reports shall identify
the aircraft by Federal Aviation Administration number.
(b) An airport owner or any other person required to submit a report under subsection (a)
is subject to a civil penalty of one hundred dollars ($100) for each aircraft that should have been
and was not properly included on the report.
SOURCE: IC 6-6-11-31; (09)PD3011.174. -->
SECTION 246. IC 6-6-11-31, AS AMENDED BY P.L.146-2008, SECTION 357, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 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 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
(subject
to adjustment as provided in IC 36-8-19-7.5). 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 6-7-1-28.1. -->
SECTION 247. IC 6-7-1-28.1, AS AMENDED BY P.L.3-2008, SECTION 66, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 28.1. The taxes, registration fees, fines, or
penalties collected under this chapter shall be deposited in the following manner:
(1) Four and twenty-two hundredths percent (4.22%) of the money shall be deposited in a fund
to be known as the cigarette tax fund.
(2) Six-tenths percent (0.6%) of the money shall be deposited in a fund to be known as the mental
health centers fund.
(3) Fifty-three and sixty-eight hundredths percent (53.68%) of the money shall be deposited in
the state general fund.
(4) Five and forty-three hundredths percent (5.43%) of the money shall be deposited into the
pension relief fund established in IC 5-10.3-11.
(5) Twenty-seven and five hundredths percent (27.05%) of the money shall be deposited in the
Indiana check-up plan trust fund established by IC 12-15-44.2-17.
(6) Two and forty-six hundredths percent (2.46%) of the money shall be deposited in the state
general fund for the purpose of paying appropriations for Medicaid_Current Obligations, for
provider reimbursements.
(7) Four and one-tenth Six and fifty-six hundredths percent (4.1%) (6.56%) of the money shall
be deposited in the state general fund for the purpose of paying any appropriation for a health
initiative. state retiree health benefit trust fund established by IC 5-10-8-8.5.
(8) Two and forty-six hundredths percent (2.46%) of the money shall be deposited in the state
general fund for the purpose of reimbursing the state general fund for a tax credit provided under
IC 6-3.1-31.
The money in the cigarette tax fund, the mental health centers fund, the Indiana check-up plan trust
fund, or the pension relief fund at the end of a fiscal year does not revert to the state general fund.
However, if in any fiscal year, the amount allocated to a fund under subdivision (1) or (2) is less than
the amount received in fiscal year 1977, then that fund shall be credited with the difference between
the amount allocated and the amount received in fiscal year 1977, and the allocation for the fiscal year
to the fund under subdivision (3) shall be reduced by the amount of that difference. Money deposited
under subdivisions (6) through (8) (7) may not be used for any purpose other than the purpose stated
in the subdivision.
SOURCE: IC 7.1-4-8-2; (09)PD4360.28. -->
SECTION 248. IC 6-8.1-3-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 4. The department has the sole authority to furnish forms used in the administration and
collection of the listed taxes, including reporting of information in an electronic format.
SOURCE: IC 6-8.1-3-12; (09)PD3011.176. -->
SECTION 249. IC 6-8.1-3-12 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 12. (a) The department may audit any returns filed in respect to the listed taxes, may
appraise property if the property's value relates to the administration or enforcement of the listed taxes,
may audit gasoline distributors for financial responsibility, and may investigate any matters relating
to the listed taxes.
(b) The department may audit any returns with respect to the listed taxes using statistical
sampling. If the taxpayer and the department agree to a sampling method to be used, the
sampling method is binding on the taxpayer and the department in determining the total amount
of additional tax due or amounts to be refunded.
(b) (c) For purposes of conducting its audit or investigative functions, the department may:
(1) subpoena the production of evidence;
(2) subpoena witnesses; and
(3) question witnesses under oath.
The department may serve its subpoenas, or it may order the sheriff of the county in which the witness
or evidence is located to serve the subpoenas.
(c) (d) The department may enforce its audit and investigatory powers by petitioning for a court
order in any court of competent jurisdiction located in the county where the tax is due or in the county
in which the evidence or witness is located. If the evidence or witness is not located in Indiana or if
the department does not know the location of the evidence or witness, the department may file the
petition in a court of competent jurisdiction in Marion County. The petition to the court must state the
evidence or testimony subpoenaed and must allege that the subpoena was served but that the person
did not comply with the terms of that subpoena.
(d) (e) Upon receiving a proper petition under subsection
(c), (d), the court shall promptly issue an
order which:
(1) sets a hearing on the petition on a date not more than ten (10) days after the date of the order;
and
(2) orders the person to appear at the hearing prepared to produce the subpoenaed evidence and
give the subpoenaed testimony.
If the defendant is unable to show good cause for not producing the evidence or giving the testimony,
the court shall order the defendant to comply with the subpoena.
(e) (f) If the defendant fails to obey the court order, the court may punish the defendant for
contempt.
(f) (g) Officers serving subpoenas or court orders and witnesses appearing in court are entitled to
the normal compensation provided by law in civil cases. The department shall pay the compensation
costs from the money appropriated for the administration of the listed taxes.
(g) (h) County treasurers investigating tax matters under IC 6-9 have:
(1) concurrent jurisdiction with the department;
(2) the audit, investigatory, appraisal, and enforcement powers described in this section; and
(3) authority to recover court costs, fees, and other expenses related to an audit, investigatory,
appraisal, or enforcement action under this section.
SOURCE: IC 6-8.1-3-16; (09)PD3011.177. -->
SECTION 250. IC 6-8.1-3-16, AS AMENDED BY P.L.177-2005, SECTION 29, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 16. (a) The department shall
prepare a list of all outstanding tax warrants for listed taxes each month. The list shall identify each
taxpayer liable for a warrant by name, address, amount of tax, and either Social Security number or
employer identification number. Unless the department renews the warrant, the department shall
exclude from the list a warrant issued more than ten (10) years before the date of the list. The
department shall certify a copy of the list to the bureau of motor vehicles.
(b) The department shall prescribe and furnish tax release forms for use by tax collecting officials.
A tax collecting official who collects taxes in satisfaction of an outstanding warrant shall issue to the
taxpayers named on the warrant a tax release stating that the tax has been paid. The department may
also issue a tax release:
(1) to a taxpayer who has made arrangements satisfactory to the department for the payment of
the tax; or
(2) by action of the commissioner under IC 6-8.1-8-2(k).
(c) The department may not issue or renew:
(1) a certificate under IC 6-2.5-8;
(2) a license under IC 6-6-1.1 or IC 6-6-2.5; or
(3) a permit under IC 6-6-4.1;
to a taxpayer whose name appears on the most recent monthly warrant list, unless that taxpayer pays
the tax, makes arrangements satisfactory to the department for the payment of the tax, or a release is
issued under IC 6-8.1-8-2(k).
(d) The bureau of motor vehicles shall, before issuing the title to a motor vehicle under IC 9-17,
determine whether the purchaser's or assignee's name is on the most recent monthly warrant list. If the
purchaser's or assignee's name is on the list, the bureau shall enter as a lien on the title the name of the
state as the lienholder unless the bureau has received notice from the commissioner under
IC 6-8.1-8-2(k). The tax lien on the title:
(1) is subordinate to a perfected security interest (as defined and perfected in accordance with
IC 26-1-9.1); and
(2) shall otherwise be treated in the same manner as other title liens.
(e) The commissioner is the custodian of all titles for which the state is the sole lienholder under
this section. Upon receipt of the title by the department, the commissioner shall notify the owner of
the department's receipt of the title.
(f) The department shall reimburse the bureau of motor vehicles for all costs incurred in carrying
out this section.
(g) Notwithstanding IC 6-8.1-8, a person who is authorized to collect taxes, interest, or penalties
on behalf of the department under IC 6-3 or IC 6-3.5 may not, except as provided in subsection (h) or
(i), receive a fee for collecting the taxes, interest, or penalties if:
(1) the taxpayer pays the taxes, interest, or penalties as consideration for the release of a lien
placed under subsection (d) on a motor vehicle title; or
(2) the taxpayer has been denied a certificate or license under subsection (c) within sixty (60)
days before the date the taxes, interest, or penalties are collected.
(h) In the case of a sheriff, subsection (g) does not apply if:
(1) the sheriff collects the taxes, interest, or penalties within sixty (60) days after the date the
sheriff receives the tax warrant; or
(2) the sheriff collects the taxes, interest, or penalties through the sale or redemption, in a court
proceeding, of a motor vehicle that has a lien placed on its title under subsection (d).
(i) In the case of a person other than a sheriff:
(1) subsection (g)(2) does not apply if the person collects the taxes, interests, or penalties within
sixty (60) days after the date the commissioner employs the person to make the collection; and
(2) subsection (g)(1) does not apply if the person collects the taxes, interest, or penalties through
the sale or redemption, in a court proceeding, of a motor vehicle that has a lien placed on its title
under subsection (d).
(j) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting information from disclosure by the
department does do not apply to this subsection. From the list prepared under subsection (a), The
department shall compile each month prepare a list of the taxpayers subject to tax warrants that:
(1) were issued at least twenty-four (24) months before the date of the list; and
(2) are for amounts that exceed one thousand dollars ($1,000).
retail merchants whose registered retail merchant certificate has not been renewed under
IC 6-2.5-8-1(g) or whose registered retail merchant certificate has been revoked under
IC 6-2.5-8-7. The list compiled under this subsection must identify each taxpayer liable for a warrant
retail merchant by name (including any name under which the retail merchant is doing business),
address, and amount of tax. county. The department shall publish the list compiled under this
subsection on accessIndiana the department's Internet web site (as operated under IC 4-13.1-2) and
make the list available for public inspection and copying under IC 5-14-3. The department or an agent,
employee, or officer of the department is immune from liability for the publication of information
under this subsection.
(k) The department may not publish a list under subsection (j) that identifies a particular taxpayer
unless at least two (2) weeks before the publication of the list the department sends notice to the
taxpayer stating that the taxpayer:
(1) is subject to a tax warrant that:
(A) was issued at least twenty-four (24) months before the date of the notice; and
(B) is for an amount that exceeds one thousand dollars ($1,000); and
(2) will be identified on a list to be published on accessIndiana unless a tax release is issued to
the taxpayer under subsection (b).
(l) The department may not publish a list under subsection (j) after June 30, 2006.
SOURCE: IC 6-8.1-5-2; (09)PD3011.178. -->
SECTION 251. IC 6-8.1-5-2, AS AMENDED BY P.L.131-2008, SECTION 28, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 2.
(a) Except as otherwise provided in this
section, the department may not issue a proposed assessment under section 1 of this chapter more than
three (3) years after the latest of the date the return is filed, or
any either of the following:
(1) The due date of the return.
or
(2) In the case of a return filed for the state gross retail or use tax, the gasoline tax, the special
fuel tax, the motor carrier fuel tax, the oil inspection fee, or the petroleum severance tax, the end
of the calendar year which contains the taxable period for which the return is filed.
(b) If a person files
a utility receipts tax return (IC 6-2.3), an adjusted gross income tax (IC 6-3),
supplemental net income tax (IC 6-3-8) (repealed), county adjusted gross income tax (IC 6-3.5-1.1),
county option income tax (IC 6-3.5-6), or financial institutions tax (IC 6-5.5) return that understates
the person's income, as that term is defined in the particular income tax law, by at least twenty-five
percent (25%), the proposed assessment limitation is six (6) years instead of the three (3) years
provided in subsection (a).
(c) In the case of the motor vehicle excise tax (IC 6-6-5), the tax shall be assessed as provided in
IC 6-6-5-5 and IC 6-6-5-6 and shall include the penalties and interest due on all listed taxes not paid
by the due date. A person that fails to properly register a vehicle as required by IC 9-18 and pay the
tax due under IC 6-6-5 is considered to have failed to file a return for purposes of this article.
(d) In the case of the commercial vehicle excise tax imposed under IC 6-6-5.5, the tax shall be
assessed as provided in IC 6-6-5.5 and shall include the penalties and interest due on all listed taxes
not paid by the due date. A person that fails to properly register a commercial vehicle as required by
IC 9-18 and pay the tax due under IC 6-6-5.5 is considered to have failed to file a return for purposes
of this article.
(e) In the case of the excise tax imposed on recreational vehicles and truck campers under
IC 6-6-5.1, the tax shall be assessed as provided in IC 6-6-5.1 and must include the penalties and
interest due on all listed taxes not paid by the due date. A person who fails to properly register a
recreational vehicle as required by IC 9-18 and pay the tax due under IC 6-6-5.1 is considered to have
failed to file a return for purposes of this article. A person who fails to pay the tax due under
IC 6-6-5.1 on a truck camper is considered to have failed to file a return for purposes of this article.
(f) If a person files a fraudulent, unsigned, or substantially blank return, or if a person does not file
a return, there is no time limit within which the department must issue its proposed assessment.
(g) If any part of a listed tax has been erroneously refunded by the department, the erroneous
refund may be recovered through the assessment procedures established in this chapter. An
assessment issued for an erroneous refund must be issued:
(1) within two (2) years after making the refund; or
(2) within five (5) years after making the refund if the refund was induced by fraud or
misrepresentation.
(g) (h) If, before the end of the time within which the department may make an assessment, the
department and the person agree to extend that assessment time period, the period may be extended
according to the terms of a written agreement signed by both the department and the person. The
agreement must contain:
(1) the date to which the extension is made; and
(2) a statement that the person agrees to preserve the person's records until the extension
terminates.
The department and a person may agree to more than one (1) extension under this subsection.
(h) (i) If a taxpayer's federal income tax liability for a taxable year is modified due to the
assessment of a federal deficiency or the filing of an amended federal income tax return, then the date
by which the department must issue a proposed assessment under section 1 of this chapter for tax
imposed under IC 6-3 is extended to six (6) months after the date on which the notice of modification
is filed with the department by the taxpayer.
SOURCE: IC 6-8.1-6-4.5; (09)PD3011.179. -->
SECTION 252. IC 6-8.1-6-4.5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 4.5. A taxpayer that is required under IC 6-3-4-1 to file a return may shall round to the
nearest whole dollar an amount or item reported on the return. The following apply if an amount or
item is rounded:
(1) An amount or item of at least fifty cents ($0.50) must be rounded up to the nearest whole
dollar.
(2) An amount or item of less than fifty cents ($0.50) must be rounded down to the nearest whole
dollar.
SOURCE: IC 6-8.1-6-8; (09)PD3011.180. -->
SECTION 253. IC 6-8.1-6-8 IS ADDED TO THE INDIANA CODE AS A
NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]:
Sec. 8. (a) Beginning after December 31,
2010, the department, in cooperation with the department of local government finance and the
budget agency, shall provide information annually that:
(1) identifies the total number of individual taxpayers that live within a particular
incorporated city or town;
(2) identifies the total individual adjusted gross income of those taxpayers; and
(3) includes any other information that:
(A) can be abstracted from the taxpayers' individual income tax returns; and
(B) is necessary to obtain information concerning individual income taxation under
IC 6-3.5-1.1, IC 6-3.5-6, and IC 6-3.5-7;
as agreed to by the department and the legislative services agency.
(b) As used in this subsection, "authorized agency" refers to the legislative services agency
or the budget agency. As used in this subsection, "director" refers to the executive director of
the legislative services agency or the director of the budget agency. The department shall provide
access to the information described in subsection (a) in electronic format to an authorized
agency:
(1) upon receipt of a written request from the director of the authorized agency; and
(2) upon the director's agreement that any information accessed will be kept confidential
and used solely for official purposes.
SOURCE: IC 6-8.1-7-1; (09)PD3011.181. -->
SECTION 254. IC 6-8.1-7-1, AS AMENDED BY P.L.44-2009, SECTION 2, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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 office of 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.
(g) The information described in subsection (a) may be revealed upon the receipt of a written
request from the chief law enforcement officer of a state or local law enforcement agency in Indiana
when it is agreed that the information is to be confidential and to be used solely for official purposes.
(h) The name and address of retail merchants, including township, as specified in IC 6-2.5-8-1(j)
may be released solely for tax collection purposes to township assessors and county assessors.
(i) The department shall notify the appropriate innkeepers' tax board, bureau, or commission that
a taxpayer is delinquent in remitting innkeepers' taxes under IC 6-9.
(j) All information relating to the delinquency or evasion of the motor vehicle excise tax may be
disclosed to the bureau of motor vehicles in Indiana and may be disclosed to another state, if the
information is disclosed for the purpose of the enforcement and collection of the taxes imposed by
IC 6-6-5.
(k) All information relating to the delinquency or evasion of commercial vehicle excise taxes
payable to the bureau of motor vehicles in Indiana may be disclosed to the bureau and may be
disclosed to another state, if the information is disclosed for the purpose of the enforcement and
collection of the taxes imposed by IC 6-6-5.5.
(l) All information relating to the delinquency or evasion of commercial vehicle excise taxes
payable under the International Registration Plan may be disclosed to another state, if the information
is disclosed for the purpose of the enforcement and collection of the taxes imposed by IC 6-6-5.5.
(m) All information relating to the delinquency or evasion of the excise taxes imposed on
recreational vehicles and truck campers that are payable to the bureau of motor vehicles in Indiana may
be disclosed to the bureau and may be disclosed to another state if the information is disclosed for the
purpose of the enforcement and collection of the taxes imposed by IC 6-6-5.1.
(n) This section does not apply to:
(1) the beer excise tax, including brand and packaged type (IC 7.1-4-2);
(2) the liquor excise tax (IC 7.1-4-3);
(3) the wine excise tax (IC 7.1-4-4);
(4) the hard cider excise tax (IC 7.1-4-4.5);
(5) the malt excise tax (IC 7.1-4-5);
(6) the motor vehicle excise tax (IC 6-6-5);
(7) the commercial vehicle excise tax (IC 6-6-5.5); and
(8) the fees under IC 13-23.
(o) The name and business address of retail merchants within each county that sell tobacco products
may be released to the division of mental health and addiction and the alcohol and tobacco commission
solely for the purpose of the list prepared under IC 6-2.5-6-14.2.
SOURCE: IC 6-8.1-8-1.7; (09)PD3011.182. -->
SECTION 255. IC 6-8.1-8-1.7 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 1.7. The department may require
a person who is paying the person's outstanding gross retail tax or withholding tax liability using
periodic payments to make the periodic payment by electronic funds transfer through an
automatic withdrawal from the person's account at a financial institution.
SOURCE: IC 6-8.1-9-1; (09)PD3011.183. -->
SECTION 256. IC 6-8.1-9-1, AS AMENDED BY P.L.131-2008, SECTION 30, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 1. (a) If a person has paid more tax than
the person determines is legally due for a particular taxable period, the person may file a claim for a
refund with the department. Except as provided in subsections (f) and (g), in order to obtain the refund,
the person must file the claim with the department within three (3) years after the latter of the
following:
(1) The due date of the return.
(2) The date of payment.
For purposes of this section, the due date for a return filed for the state gross retail or use tax, the
gasoline tax, the special fuel tax, the motor carrier fuel tax, the oil inspection fee, or the petroleum
severance tax is the end of the calendar year which contains the taxable period for which the return
is filed. The claim must set forth the amount of the refund to which the person is entitled and the
reasons that the person is entitled to the refund.
(b) When the department receives a claim for refund, the department shall consider the claim for
refund and shall, if the taxpayer requests, hold a hearing on the claim for refund to obtain and consider
additional evidence. After considering the claim and all evidence relevant to the claim, the department
shall issue a decision on the claim, stating the part, if any, of the refund allowed and containing a
statement of the reasons for any part of the refund that is denied. The department shall mail a copy of
the decision to the person who filed the claim. If the department allows the full amount of the refund
claim, a warrant for the payment of the claim is sufficient notice of the decision.
(c) If the person disagrees with any part of the department's decision, the person may appeal the
decision, regardless of whether or not the person protested the tax payment or whether or not the
person has accepted a refund. The person must file the appeal with the tax court. The tax court does
not have jurisdiction to hear a refund appeal suit, if:
(1) the appeal is filed more than three (3) years after the date the claim for refund was filed with
the department;
(2) the appeal is filed more than ninety (90) days after the date the department mails the decision
of denial to the person; or
(3) the appeal is filed both before the decision is issued and before the one hundred eighty-first
day after the date the person files the claim for refund with the department.
(d) The tax court shall hear the appeal de novo and without a jury, and after the hearing may order
or deny any part of the appealed refund. The court may assess the court costs in any manner that it
feels is equitable. The court may enjoin the collection of any of the listed taxes under IC 33-26-6-2.
The court may also allow a refund of taxes, interest, and penalties that have been paid to and collected
by the department.
(e) With respect to the motor vehicle excise tax, this section applies only to penalties and interest
paid on assessments of the motor vehicle excise tax. Any other overpayment of the motor vehicle
excise tax is subject to IC 6-6-5.
(f) If a taxpayer's federal income tax liability for a taxable year is modified by the Internal Revenue
Service, and the modification would result in a reduction of the tax legally due, the due date by which
the taxpayer must file a claim for refund with the department is the later of:
(1) the date determined under subsection (a); or
(2) the date that is six (6) months after the date on which the taxpayer is notified of the
modification by the Internal Revenue Service.
(g) If an agreement to extend the assessment time period is entered into under IC 6-8.1-5-2(g),
IC 6-8.1-5-2(h), the period during which a person may file a claim for a refund under subsection (a)
is extended to the same date to which the assessment time period is extended.
SOURCE: IC 6-8.1-10-2.1; (09)PD3011.184. -->
SECTION 257. IC 6-8.1-10-2.1, AS AMENDED BY P.L.211-2007, SECTION 44, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 2.1. (a) If a person:
(1) fails to file a return for any of the listed taxes;
(2) fails to pay the full amount of tax shown on the person's return on or before the due date for
the return or payment;
(3) incurs, upon examination by the department, a deficiency that is due to negligence;
(4) fails to timely remit any tax held in trust for the state; or
(5) is required to make a payment by electronic funds transfer (as defined in IC 4-8.1-2-7),
overnight courier, or personal delivery and the payment is not received by the department by the
due date in funds acceptable to the department;
the person is subject to a penalty.
(b) Except as provided in subsection (g), the penalty described in subsection (a) is ten percent
(10%) of:
(1) the full amount of the tax due if the person failed to file the return;
(2) the amount of the tax not paid, if the person filed the return but failed to pay the full amount
of the tax shown on the return;
(3) the amount of the tax held in trust that is not timely remitted;
(4) the amount of deficiency as finally determined by the department; or
(5) the amount of tax due if a person failed to make payment by electronic funds transfer,
overnight courier, or personal delivery by the due date.
(c) For purposes of this section, the filing of a substantially blank or unsigned return does not
constitute a return.
(d) If a person subject to the penalty imposed under this section can show that the failure to file a
return, pay the full amount of tax shown on the person's return, timely remit tax held in trust, or pay
the deficiency determined by the department was due to reasonable cause and not due to willful
neglect, the department shall waive the penalty.
(e) A person who wishes to avoid the penalty imposed under this section must make an affirmative
showing of all facts alleged as a reasonable cause for the person's failure to file the return, pay the
amount of tax shown on the person's return, pay the deficiency, or timely remit tax held in trust, in a
written statement containing a declaration that the statement is made under penalty of perjury. The
statement must be filed with the return or payment within the time prescribed for protesting
departmental assessments. A taxpayer may also avoid the penalty imposed under this section by
obtaining a ruling from the department before the end of a particular tax period on the amount of tax
due for that tax period.
(f) The department shall adopt rules under IC 4-22-2 to prescribe the circumstances that constitute
reasonable cause and negligence for purposes of this section.
(g) A person who fails to file a return for a listed tax that shows no tax liability for a taxable year,
other than an information return (as defined in section 6 of this chapter), on or before the due date of
the return shall pay a penalty of ten dollars ($10) for each day that the return is past due, up to a
maximum of two hundred fifty dollars ($250).
(h) A corporation which otherwise qualifies under IC 6-3-2-2.8(2),
but partnership, or trust that
fails to withhold and pay any amount of tax required to be withheld under
IC 6-3-4-12, IC 6-3-4-13,
or IC 6-3-4-15 shall pay a penalty equal to twenty percent (20%) of the amount of tax required to be
withheld under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15. This penalty shall be in addition to any
penalty imposed by section 6 of this chapter.
(i) Subsections (a) through (c) do not apply to a motor carrier fuel tax return.
(j) If a partnership or an S corporation fails to include all nonresidential individual partners or
nonresidential individual shareholders in a composite return as required by IC 6-3-4-12(h) or
IC 6-3-4-13(j), a penalty of five hundred dollars ($500) per partnership or S corporation is imposed
on the partnership or S corporation.
SOURCE: IC 6-8.1-10-5; (09)PD3011.185. -->
SECTION 258. IC 6-8.1-10-5, AS AMENDED BY P.L.131-2008, SECTION 33, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 5. (a) If a person makes a tax payment
with a check, credit card, debit card, or electronic funds transfer, and the department is unable to
obtain payment on the check, credit card, debit card, or electronic funds transfer for its full face
amount when the check, credit card, debit card, or electronic funds transfer is presented for payment
through normal banking channels, a penalty of ten percent (10%) of the unpaid tax or the value of the
check, credit card, debit card, or electronic funds transfer, whichever is smaller, is imposed.
(b) When a penalty is imposed under subsection (a), the department shall notify the person by mail
that the check, credit card, debit card, or electronic funds transfer was not honored and that the person
has ten (10) days after the date the notice is mailed to pay the tax and the penalty either in cash, by
certified check, or other guaranteed payment. If the person fails to make the payment within the ten
(10) day period, the penalty is increased to one hundred percent (100%) multiplied by the value of the
check, credit card, debit card, or electronic funds transfer, or the unpaid tax, whichever is smaller.
(c) If a person has been assessed a penalty under subsection (a) more than one (1) time, the
department may require all future payments for all listed taxes to be remitted with guaranteed
funds.
(c) (d) If the person subject to the penalty under this section can show that there is reasonable cause
for the check, credit card, debit card, or electronic funds transfer not being honored, the department
may waive the penalty imposed under this section.
SOURCE: IC 7.1-4-8-2. -->
SECTION 259. IC 7.1-4-8-2, AS AMENDED BY P.L.234-2007, SECTION 274, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 2. The monies deposited in the postwar
construction fund shall be used for construction by the state for the use of:
(1) penal, benevolent, charitable and educational institutions of the state;
(2) public safety projects of the state; and
(3) facilities for the activities of state agencies or branches of state government; and
(4) municipal water and sewer infrastructure improvements necessary or useful for an institution
or project described in subdivision (1), or (2), or (3).
SOURCE: IC 8-3-23. -->
SECTION 260. IC 8-3-23 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]:
Chapter 23. Western Indiana Passenger Rail Study
Sec. 1. As used in this chapter, "department" refers to the Indiana department of
transportation.
Sec. 2. The department shall study the feasibility of an interstate passenger rail system
connecting Chicago and Evansville via existing rail corridors in western Indiana.
Sec. 3. The department may cooperate with transportation officials in Illinois and any state
that is a member of the interstate rail passenger network compact under IC 8-3-21 concerning
the extension of passenger rail service from Evansville to that state.
Sec. 4. There is appropriated to the department three hundred thousand dollars ($300,000)
from the state general fund for the department's use in carrying out the purposes of this chapter,
for the period beginning July 1, 2009, and ending June 30, 2010.
SOURCE: IC 8-14-2-4.5. -->
SECTION 261. IC 8-14-2-4.5 IS ADDED TO THE INDIANA CODE AS A
NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 4.5. (a) The definitions in this subsection
apply throughout this section:
(1) "Designated federal funds" refers to the following:
(A) Two hundred fifty million dollars ($250,000,000) from the amount of the:
(i) federal fiscal year 2009 highway bridge program funds authorized under the Safe,
Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users
(SAFETEA-LU), Public Law Number 109-59;
(ii) federal fiscal year 2009 equity bonus program funds authorized under Section
105(a) of the Title 23 of the United States Code; and
(iii) federal fiscal year 2009 surface transportation program funds authorized under
the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for
Users (SAFETEA-LU), Public Law Number 109-59;
that were apportioned to Indiana by the United States Department of Transportation
Federal Highway Administration for the federal fiscal year beginning October 1, 2008,
and ending September 30, 2009. The term includes any amount appropriated by law for
use by the Indiana department of transportation.
(B) Two hundred million dollars ($200,000,000) from Indiana's apportionment of grants
to the states under the federal American Recovery and Reinvestment Act of 2009 (other
than money designated as grants to the states from the state fiscal stabilization fund
under Section 14002(b)(1) of Division A, Title XIV of the federal American Recovery and
Reinvestment Act of 2009) that are eligible to be used for engineering, land acquisition,
construction, resurfacing, restoration, or rehabilitation of highway facilities.
(2) "Designated next generation trust money" refers to two hundred fifty million dollars
($250,000,000) from the next generation trust fund under IC 8-14-15.
(b) Notwithstanding any other law, the budget agency shall allot and the auditor of state shall
distribute the total of all designated federal funds and designated next generation trust money
to counties, cities, and towns in Indiana. The total to be distributed shall be allocated among the
counties and suballocated within a county between the county and the cities and towns in the
county in the same proportion as money in the local road and street account is allocated and
suballocated under section 4(c) of this chapter. The money shall be distributed as soon as
practicable after the money is received from the federal government.
(c) A county, city, or town shall separately account for money distributed under this section.
The county, city, or town shall use the money distributed under this section exclusively for
engineering, land acquisition, construction, resurfacing, restoration, and rehabilitation of
highway facilities. Any part of a distribution made from designated federal funds may be used
only as permitted by the federal laws and regulations governing the use of the designated federal
funds.
(d) The total amount specified in this section as designated federal funds and the total amount
specified in this section as designated next generation trust money is appropriated to the budget
agency for the purposes of this section, beginning July 1, 2009, and ending June 30, 2010.
Notwithstanding IC 4-13-2-19, the money appropriated by this section does not revert to the
state general fund or to another fund at the close of any state fiscal year but remains available
to the budget agency until the purposes for which it was appropriated are fulfilled.
(e) Unless otherwise provided by law, the amounts distributed under this section to a county,
city, or town must be expended for the purposes of this section before July 1, 2010.
SOURCE: IC 8-14-15-4; (09)ES0374.2.21. -->
SECTION 262. IC 8-14-15-4, AS ADDED BY P.L.47-2006, SECTION 6, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 4. (a) The authority shall establish a
next generation trust fund to hold title to proceeds transferred to the trust under IC 8-15.5-11 to be
used exclusively for the provision of highways, roads, and bridges for the benefit of the people of
Indiana and the users of those facilities.
(b) Subject to this chapter, the trust shall be established as is a charitable trust, separate from the
state, but for the benevolent public purpose provided in this section.
(c) The trust consists of the proceeds transferred to the trust under IC 8-15.5-11 and any income
that accrues from the investment of these proceeds.
SOURCE: IC 8-14-15-6; (09)ES0374.2.22. -->
SECTION 263. IC 8-14-15-6, AS ADDED BY P.L.47-2006, SECTION 6, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 6. (a) Except as provided in
subsection (b), a trust established under this chapter must be an irrevocable trust and may not be
revoked or terminated by the authority or any other person, nor may it be amended or altered by the
authority or any other person. However, the terms of the trust must provide that the trust terminates
when no funds remain in the trust.
(b) Terms of the trust prohibiting any person from diminishing the principal of the trust do
not apply if the general assembly enacts a statute appropriating any part of the principal or
otherwise authorizing a reduction of the principal.
SOURCE: IC 8-14-15-10; (09)ES0374.2.23. -->
SECTION 264. IC 8-14-15-10, AS ADDED BY P.L.47-2006, SECTION 6, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 10. (a) The principal of the trust may
not only be diminished during the term of the trust in accordance with a statute enacted by the
general assembly.
(b) The income that accrues from investment of the trust shall be deposited in the trust.
(c) On March 15, 2011, March 15, 2016, and March 15 every five (5) years thereafter, the treasurer
of state shall transfer all interest accruing to the trust to the major moves construction fund.
SOURCE: IC 8-14-15-12; (09)ES0374.2.24. -->
SECTION 265. IC 8-14-15-12, AS ADDED BY P.L.47-2006, SECTION 6, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 12. (a) This section applies Except as
provided in subsection (b), the attorney general may petition a court to impose one (1) or more
of the remedies described in IC 30-4-5.5-1 if a person does any of the following with respect to a
trust created under this chapter:
(1) Commits a breach of the trust.
(2) Violates the mandate of the trust or trust agreement.
(3) Violates a duty imposed by this chapter, the trust agreement, or IC 30-4.
(b) The attorney general may petition a court to impose one (1) or more of the remedies described
in IC 30-4-5.5-1.
(b) Subsection (a) does not apply to the following:
(1) The general assembly.
(2) Any action of the trustee necessary to carry out the purposes of a statute enacted by the
general assembly, including a statute to appropriate any part of the principal of the trust.
(3) Any action of the auditor of state, the budget agency, or any other agency, authority,
board, commission, or employee of the state to carry out a statute to appropriate any part
of the principal of the trust.
SOURCE: IC 8-14-15-14; (09)ES0374.2.25. -->
SECTION 266. IC 8-14-15-14 IS ADDED TO THE INDIANA CODE AS A
NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]:
Sec. 14. The general assembly finds the
following:
(1) That the world, United States, and Indiana economies have drastically changed since the
general assembly enacted this chapter in 2006.
(2) That investment, employment, and state and local tax revenues have declined
significantly and are expected to continue to decline.
(3) That improving the Indiana economy is the general assembly's first priority.
(4) That the principal of the next generation trust fund is a state resource that must be used
to stimulate investment and employment in Indiana.
(5) That appropriating any part of the principal of the next generation trust fund is in the
public interest.
(6) That the economic conditions of 2009 justify the amendments to this chapter to make
the principal of the next generation trust fund available to stimulate the Indiana economy
in the manner prescribed by the general assembly.
SOURCE: IC 8-16-3.1-0.5. -->
SECTION 267. IC 8-16-3.1-0.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 0.5. The definitions set forth in
IC 8-16-3-1.5 apply throughout this chapter.
SOURCE: IC 8-16-3.1-4; (09)PD3011.187. -->
SECTION 268. IC 8-16-3.1-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 4. (a) The executive of any eligible county may provide a major bridge fund in compliance
with IC 6-1.1-41 to make available funding for the following purposes:
(1) The construction of major bridges.
(2) In Allen County, the construction, maintenance, and repair of bridges, approaches, and
grade separations with respect to structures other than major bridges.
(b) The executive of any eligible county may levy a tax in compliance with IC 6-1.1-41 not to
exceed three and thirty-three hundredths cents ($0.0333) on each one hundred dollars ($100) assessed
valuation of all taxable personal and real property within the county to provide for the major bridge
fund.
(c) The general assembly finds the following:
(1) Allen County eliminated its levy for a cumulative bridge fund to use its levy authority
to fund a juvenile center.
(2) Allen County has more bridges than any other county in Indiana, except Marion
County: Marion County has five hundred twenty-two (522), Allen County has three
hundred fifty-one (351), and Hamilton County has two hundred seventy-seven (277).
(3) Allen County has the largest land area of any county in Indiana.
(4) Allen County is the third largest populated county in Indiana.
(5) Allen County has a heavy manufacturing and industrial base, increasing traffic, wear,
and tear on streets, roads, and bridges.
(6) Allen County has large temperature fluctuations leading to increased maintenance costs.
(7) Allen County has three major rivers that come together in the heart of Fort Wayne,
which means more bridges are needed in the area due to the infrastructure that
accommodates Fort Wayne, the second largest city in Indiana.
(8) Allen County dissolved its cumulative bridge fund in 2002 to provide room in the levy
for judicial mandates to build two (2) detention facilities, as the former jail was
overcrowded due to the large population.
(9) Allen County has a major bridge fund that is provided to maintain major bridges, but
can be used to fund smaller bridges and will not harm the ability to pay for obligations
caused by judicial mandates.
(10) Expansion of the purposes for a major bridge fund may be used in Allen County to
meet the critical needs in Allen County for the maintenance of bridges other than major
bridges in the unincorporated areas of the county.
(d) Because of the findings set forth in subsection (c), beginning after June 30, 2009, in Allen
County, the county executive is responsible for providing funds for all bridges within the county,
including those in municipalities, except bridges on the state highway system.
SOURCE: IC 8-16-3.1-5; (09)PD3011.188. -->
SECTION 269. IC 8-16-3.1-5 IS ADDED TO THE INDIANA CODE AS A
NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]:
Sec. 5. An appropriation from the major
bridge fund in Allen County may be made without the approval of the department of local
government finance if:
(1) the county executive adopts a resolution finding that the county does not need to
continue accumulating money in the fund for the construction of a major bridge;
(2) the county executive requests the appropriation; and
(3) the appropriation is for the purpose of constructing, maintaining, or repairing bridges,
approaches, or grade separations with respect to structures other than major bridges.
SOURCE: IC 8-16-17; (09)HB1226.2.1. -->
SECTION 270. IC 8-16-17 IS ADDED TO THE INDIANA CODE AS A
NEW CHAPTER TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]:
Chapter 17. Ohio River Bridges Project Commission
Sec. 1. As used in this chapter, "commission" refers to the Ohio River bridges project
commission established by section 3 of this chapter.
Sec. 2. As used in this chapter, "project" refers to an Ohio River bridges project.
Sec. 3. The Ohio River bridges project commission is established.
Sec. 4. (a) The commission shall work with lawfully authorized representatives of the
Commonwealth of Kentucky to prepare a proposed agreement between Indiana and Kentucky
to govern the financing, construction, and maintenance of Ohio River bridges projects.
(b) The commission shall submit any proposed agreement prepared under this section to the
governor for the governor's approval. If a proposed agreement is approved by the governor, the
commission shall submit the proposed agreement to the general assembly for introduction in the
first session of the general assembly beginning after the date of the governor's approval.
Sec. 5. The commission consists of five (5) voting members appointed as follows:
(1) The chairperson of the house standing committee having primary responsibility for
transportation matters, as determined by the speaker of the house, serving ex officio.
(2) The chairperson of the senate standing committee having primary responsibility for
transportation matters, as determined by the president pro tempore of the senate, serving
ex officio.
(3) The commissioner of the Indiana department of transportation serving ex officio or the
commissioner's designee. A designee of the commissioner serves at the pleasure of the
commissioner.
(4) The chairman of the Indiana finance authority serving ex officio or the chairperson's
designee. A designee of the chairperson serves at the pleasure of the chairperson.
(5) An Indiana resident jointly appointed by the governor, the speaker of the house of
representatives, and the president pro tempore of the senate.
Sec. 6. The members of the commission shall elect one (1) member of the commission to be
the commission's chairperson and other officers as the members may determine.
Sec. 7. (a) The commission may meet at any time during the calendar year.
(b) The commission shall meet at the call of the chairperson.
Sec. 8. Except as provided in section 7(a) of this chapter, the commission shall operate under
the policies governing study committees that are adopted by the legislative council. The
commission shall file an annual report with the legislative council in an electronic format under
IC 5-14-6 by November 1 of each year.
Sec. 9. (a) Three (3) members of the commission constitute a quorum.
(b) The affirmative votes of a majority of the voting members appointed to the commission
are required for the commission to take action on any measure, including final reports.
Sec. 10. The legislative services agency shall provide staff support for the commission.
Sec. 11. (a) Subject to subsection (b), each member of the commission appointed under this
chapter is entitled to receive the same per diem, mileage, and travel allowances paid to members
of the general assembly serving on legislative study committees established by the legislative
council.
(b) This subsection applies to a member of the commission who is not a member of the
general assembly. A member of the commission may not receive a per diem, mileage, or travel
allowance under subsection (a) if the member also receives a per diem, mileage, or travel
allowance from the authority or governmental entity that employs the member.
Sec. 12. This chapter expires December 31, 2019.
SOURCE: IC 9-13-2-201; (09)PD3011.189. -->
SECTION 271. IC 9-13-2-201 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 201. "Yard tractor" refers to a tractor that is used to move semitrailers around a terminal
or a loading or spotting facility. The term also refers to a tractor that is operated on a highway with
a permit issued under IC 6-6-4.1-13(e) IC 6-6-4.1-13(f) if the tractor is ordinarily used to move
semitrailers around a terminal or spotting facility.
SOURCE: IC 9-18-32-2; (09)PD3011.190. -->
SECTION 272. IC 9-18-32-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 2. (a) The bureau shall design and manufacture yard tractor repair, maintenance, and
relocation permit license plates as needed to administer this chapter.
(b) The license plate designed and manufactured under this section must:
(1) be designed for display on a yard tractor;
(2) be designed to be transferable between yard tractors operated by the carrier; and
(3) designate the yard tractor as a yard tractor permitted to operate on a public highway under
IC 6-6-4.1-13(e). IC 6-6-4.1-13(f).
SOURCE: IC 9-25-9-7; (09)PD4360.29. -->
SECTION 273. IC 9-25-9-7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2009 (RETROACTIVE)]: Sec. 7. (a) The financial responsibility compliance verification fund is
established to defray expenses incurred by the bureau in verifying compliance with financial
responsibility requirements under this chapter.
(b) The expenses of administering the fund shall be paid from money in the fund.
(c) The sources of money for the fund are as follows:
(1) The portion of the driving license reinstatement fee that is to be deposited in the fund under
IC 9-29-10-1.
(2) Accrued interest and other investment earnings of the fund.
(3) Appropriations made by the general assembly.
(4) Gifts and donations from any person to 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 funds may be invested.
(e) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
Notwithstanding IC 4-9.1-1-7, IC 4-12-1-12, or IC 4-13-2-23, money in the fund is not subject to
transfer to any other fund or to transfer, assignment, or reassignment for any other use or
purpose except as necessary to carry out the purposes of the fund described in this section. A
transfer, assignment, or reassignment made after December 31, 2008, that does not comply with
this subsection shall be returned to the fund for the purposes of the fund.
SOURCE: IC 9-29-14-3; (09)PD4360.30. -->
SECTION 274. IC 9-29-14-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2009 (RETROACTIVE)]: Sec. 3. Money in the fund at the end of a state fiscal year does not revert
to the state general fund. Notwithstanding IC 4-9.1-1-7, IC 4-12-1-12, or IC 4-13-2-23, money in
the fund is not subject to transfer to any other fund or to transfer, assignment, or reassignment
for any other use or purpose except as necessary to carry out the purposes of the fund described
in sections 1 and 4 of this chapter. A transfer, assignment, or reassignment made after December
31, 2008, that does not comply with this subsection shall be returned to the fund for the purposes
of the fund.
SOURCE: IC 11-8-1-6.5. -->
SECTION 275. IC 11-8-1-6.5 IS ADDED TO THE INDIANA CODE AS A
NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]:
Sec. 6.5. As used in IC 11-8-3-1, "correctional
facility or jail" means a secure building, camp, farm, or other facility used to house individuals
in the custody of the department.
SOURCE: IC 11-8-2-5. -->
SECTION 276. IC 11-8-2-5, AS AMENDED BY P.L.77-2009, SECTION 3, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 5. (a) The commissioner shall do the
following:
(1) Organize the department and employ personnel necessary to discharge the duties and powers
of the department.
(2) Administer and supervise the department, including all state owned or operated correctional
facilities.
(3) Except for employees of the parole board, be the appointing authority for all positions in the
department within the scope of IC 4-15-2 and define the duties of those positions in accord with
IC 4-15-2.
(4) Define the duties of a deputy commissioner and a superintendent.
(5) Accept committed persons for study, evaluation, classification, custody, care, training, and
reintegration.
(6) Determine the capacity of all state owned or operated correctional facilities and programs and
keep all Indiana courts having criminal or juvenile jurisdiction informed, on a quarterly basis, of
the populations of those facilities and programs.
(7) Utilize state owned or operated correctional facilities and programs to accomplish the
purposes of the department and acquire or establish, according to law, additional facilities and
programs whenever necessary to accomplish those purposes.
(8) Develop policies, programs, and services for committed persons, for administration of
facilities, and for conduct of employees of the department.
(9) Administer, according to law, the money or other property of the department and the money
or other property retained by the department for committed persons.
(10) Keep an accurate and complete record of all department proceedings, which includes the
responsibility for the custody and preservation of all papers and documents of the department.
(11) Make an annual report to the governor according to subsection (c).
(12) Develop, collect, and maintain information concerning offenders, sentencing practices, and
correctional treatment as the commissioner considers useful in penological research or in
developing programs.
(13) Except as provided in IC 11-8-3-1(e), cooperate with and encourage public and private
agencies and other persons in the development and improvement of correctional facilities,
programs, and services.
(14) Explain correctional programs and services to the public.
(15) As required under 42 U.S.C. 15483, after January 1, 2006, provide information to the
election division to coordinate the computerized list of voters maintained under IC 3-7-26.3 with
department records concerning individuals disfranchised under IC 3-7-46.
(b) The commissioner may:
(1) when authorized by law, adopt departmental rules under IC 4-22-2;
(2) delegate powers and duties conferred on the commissioner by law to a deputy commissioner
or commissioners and other employees of the department;
(3) issue warrants for the return of escaped committed persons (an employee of the department
or any person authorized to execute warrants may execute a warrant issued for the return of an
escaped person);
(4) appoint personnel to be sworn in as correctional police officers; and
(5) exercise any other power reasonably necessary in discharging the commissioner's duties and
powers.
(c) The annual report of the department shall be transmitted to the governor by September 1 of each
year and must contain:
(1) a description of the operation of the department for the fiscal year ending June 30;
(2) a description of the facilities and programs of the department;
(3) an evaluation of the adequacy and effectiveness of those facilities and programs considering
the number and needs of committed persons or other persons receiving services; and
(4) any other information required by law.
Recommendations for alteration, expansion, or discontinuance of facilities or programs, for funding,
or for statutory changes may be included in the annual report.
SOURCE: IC 11-8-3-1. -->
SECTION 277. IC 11-8-3-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 1. (a) The department may contract with any city, county, state, or federal authority or with
other public or private organizations for:
(1) the custody, care, confinement, or treatment of committed persons; or
(2) the provision of other correctional or related services to committed persons.
(b) Before transferring a committed person to the custody, care, or control of an agency or
organization under such a contract, the department must approve the receiving facility or program as
suitable for the supervision and care of the person.
(c) The department may contract with individuals for the provision of services to the department.
(d) To fund contracts under this section the department may use:
(1) its regular budgeted monies; and
(2) if applicable, monies deducted from the person's earnings under IC 11-10-7-5 or IC 11-10-8-6.
(e) The department may not after June 30, 2009, enter into, renew, or extend a contract with
an individual or a private organization for:
(1) the management or operation of a correctional facility or jail; or
(2) the providing of security services or guard services at a correctional facility or jail.
SOURCE: IC 12-15-12-4.5; (09)PD4360.31. -->
SECTION 278. IC 12-15-12-4.5, AS ADDED BY P.L.101-2005, SECTION 2, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 4.5. A managed care provider's contract
or provider agreement with the office may must include a prescription drug program, subject to
IC 12-15-5-5, IC 12-15-35, and IC 12-15-35.5.
SOURCE: IC 12-15-44.2-4; (09)PD4360.32. -->
SECTION 279. IC 12-15-44.2-4, AS ADDED BY P.L.3-2008, SECTION 98, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 4. (a) The plan must include the following
in a manner and to the extent determined by the office:
(1) Mental health care services.
(2) Inpatient hospital services.
(3) Prescription drug coverage.
(4) Emergency room services.
(5) Physician office services.
(6) Diagnostic services.
(7) Outpatient services, including therapy services.
(8) Comprehensive disease management.
(9) Home health services, including case management.
(10) Urgent care center services.
(11) Preventative care services.
(12) Family planning services:
(A) including contraceptives and sexually transmitted disease testing, as described in federal
Medicaid law (42 U.S.C. 1396 et seq.); and
(B) not including abortion or abortifacients.
(13) Hospice services.
(14) Substance abuse services.
(15) Chiropractic services.
(b) The plan must do the following:
(1) Offer coverage for dental and vision services to an individual who participates in the plan.
(2) Pay at least fifty percent (50%) of the premium cost of dental and vision services coverage
described in subdivision (1).
(c) An individual who receives the dental or vision coverage offered under subsection (b) shall pay
an amount determined by the office for the coverage. The office shall limit the payment to not more
than five percent (5%) of the individual's annual household income. The payment required under this
subsection is in addition to the payment required under section 11(b)(2) of this chapter for coverage
under the plan.
(d) Vision services offered by the plan must include services provided by an optometrist.
(e) The plan must comply with any coverage requirements that apply to an accident and sickness
insurance policy issued in Indiana.
(f) The plan may not permit treatment limitations or financial requirements on the coverage of
mental health care services or substance abuse services if similar limitations or requirements are not
imposed on the coverage of services for other medical or surgical conditions.
SOURCE: IC 12-20-25-45. -->
SECTION 280. IC 12-20-25-45 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009 (RETROACTIVE)]: Sec. 45. (a) Notwithstanding IC 6-3.5-6, after the termination
of the controlled status of all townships located in a county as provided in section 41 of this chapter
and if the county option income tax is imposed under this chapter, the county fiscal body may adopt
an ordinance to:
(1) increase the percentage allow a credit allowed for homesteads in the county under
IC 6-1.1-20.9-2; IC 6-3.5-6-13; or
(2) reduce the county option income tax rate for resident county taxpayers to a rate not less than
the greater of:
(A) the minimum rate necessary to satisfy the requirements of section 43 of this chapter; or
(B) the minimum rate necessary to satisfy the requirements of sections 43 and 46(2) of this
chapter if an ordinance is adopted under subdivision (1).
(b) A county fiscal body may not increase the set a percentage credit allowed for homesteads in
such a manner that more than eight percent (8%) is added to the percentage established under
IC 6-1.1-20.9-2(d). exceeds the maximum homestead credit permitted under IC 6-3.5-6-13.
(c) The increase in the homestead credit percentage must be uniform for all homesteads in a county.
(d) In an ordinance that increases the homestead credit percentage, the county fiscal body 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 January 1 but before June 1 of a calendar
year.
(f) An ordinance adopted under this section takes effect January 1 of the next calendar year.
(g) An ordinance adopted under this section for a county is not applicable for a year if on January
1 of that year the county option income tax is not in effect.
SOURCE: IC 12-20-25-46; (09)PD3011.192. -->
SECTION 281. IC 12-20-25-46 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009 (RETROACTIVE)]: Sec. 46. After the termination of the controlled status of all
townships located in a county as provided in section 41 of this chapter, if the county adjusted gross
income tax or the county option income tax is imposed under this chapter, any revenues from the
county adjusted gross income tax or the county option income tax imposed under this chapter shall be
distributed in the following priority:
(1) To satisfy the requirements of section 43 of this chapter.
(2) If the county option income tax imposed under this chapter is in effect, to replace the amount,
if any, of property tax revenue lost due to the allowance of an increased a homestead credit
within the county under IC 6-3.5-6-13.
(3) To be used as a certified distribution as provided in IC 6-3.5-1.1 or IC 6-3.5-6, whichever
applies.
SOURCE: IC 12-29-1-1; (09)PD3011.193. -->
SECTION 282. IC 12-29-1-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2009 (RETROACTIVE)]: Sec. 1. (a) The county executive of a county may authorize the furnishing
of financial assistance to a community mental retardation and other developmental disabilities center
that is located or will be located in the county.
(b) Assistance authorized under this section shall be used for the following purposes:
(1) Constructing a center.
(2) Operating a center.
(c) Upon request of the county executive, the county fiscal body may appropriate annually from the
county's general fund the money to provide financial assistance for the purposes described in
subsection (b). The appropriation may not exceed the amount that could be collected from an annual
tax levy of not more than three and thirty-three hundredths cents ($0.0333) on each one hundred
dollars ($100) of taxable property within the county.
(d) For purposes of this subsection, "first calendar year" refers to the first calendar year
after 2008 in which the county imposes an ad valorem property tax levy for the county general
fund to provide financial assistance under this chapter. If a county did not provide financial
assistance under this chapter in 2008, the county for a following calendar year:
(1) may propose a financial assistance budget; and
(2) shall refer its proposed financial assistance budget for the first calendar year to the
department of local government finance before the tax levy is advertised.
The ad valorem property tax levy to fund the budget for the first calendar year is subject to
review and approval under IC 6-1.1-18.5-10.
SOURCE: IC 12-29-2-1.2; (09)PD3011.194. -->
SECTION 283. IC 12-29-2-1.2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009 (RETROACTIVE)]: Sec. 1.2. (a) The county executive of a county may authorize
the furnishing of financial assistance for the purposes described in subsection (b) to a community
mental health center that is located or will be located:
(1) in the county;
(2) anywhere in Indiana, if the community mental health center is organized to provide services
to at least two (2) counties, including the county executive's county; or
(3) in an adjacent state, if the center is organized to provide services to Indiana residents,
including residents in the county executive's county.
If a community mental health center is organized to serve more than one (1) county, upon request of
the county executive, each county fiscal body may appropriate money annually from the county's
general fund to provide financial assistance for the community mental health center.
(b) Assistance authorized under this section shall be used for the following purposes:
(1) Constructing a community mental health center.
(2) Operating a community mental health center.
(c) The appropriation from a county authorized under subsection (a) may not exceed
the following:
(1) For 2004, the product of the amount determined under section 2(b)(1) of this chapter
multiplied by one and five hundred four thousandths (1.504).
(2) for 2005 and each year thereafter, the product of the amount determined under section 2(b)(2)
of this chapter for that year multiplied by one and five hundred four thousandths (1.504).
(d) For purposes of this subsection, "first calendar year" refers to the first calendar year
after 2008 in which the county imposes an ad valorem property tax levy for the county general
fund to provide financial assistance under this chapter. If a county did not provide financial
assistance under this chapter in 2008, the county, for a following calendar year:
(1) may propose a financial assistance budget; and
(2) shall refer its proposed financial assistance budget for the first calendar year to the
department of local government finance before the tax levy is advertised.
The ad valorem property tax levy to fund the budget for the first calendar year is subject to
review and approval under IC 6-1.1-18.5-10.
SOURCE: IC 12-29-2-2; (09)PD3011.195. -->
SECTION 284. IC 12-29-2-2, AS AMENDED BY P.L.123-2008, SECTION 3, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 2. (a) A county shall fund the operation of
community mental health centers in the amount determined under subsection (b), unless a lower tax
levy amount will be adequate to fulfill the county's financial obligations under this chapter in any of
the following situations:
(1) If the total population of the county is served by one (1) center.
(2) If the total population of the county is served by more than one (1) center.
(3) If the partial population of the county is served by one (1) center.
(4) If the partial population of the county is served by more than one (1) center.
(b) The amount of funding under subsection (a) for taxes first due and payable in a calendar year
is the following:
(1) For 2004, the amount is the amount determined under STEP THREE of the following
formula:
STEP ONE: Determine the amount that was levied within the county to comply with this
section from property taxes first due and payable in 2002.
STEP TWO: Multiply the STEP ONE result by the county's assessed value growth quotient
for the ensuing year 2003, as determined under IC 6-1.1-18.5-2.
STEP THREE: Multiply the STEP TWO result by the county's assessed value growth quotient
for the ensuing year 2004, as determined under IC 6-1.1-18.5-2.
(2) Except as provided in subsection (c), for 2005 and each year thereafter, the result equal to:
(A) the amount that was levied in the county to comply with this section from property taxes
first due and payable in the calendar year immediately preceding the ensuing calendar year;
multiplied by
(B) the county's assessed value levy growth quotient multiplier for the ensuing calendar year,
as determined under IC 6-1.1-18.5-2.
(c) This subsection applies only to property taxes first due and payable after December 31, 2007.
This subsection applies only to 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, for a county subject to this subsection, the county's
maximum property tax levy under this section to fund the operation of community mental health
centers for the ensuing calendar year is equal to the county's maximum property tax levy to fund the
operation of community mental health centers for the current calendar year.
(d) Except as provided in subsection (h), the county shall pay to the division of mental health and
addiction the part of the funding determined under subsection (b) that is appropriated solely for
funding the operations of a community health center. The funding required under this section for
operations of a community health center shall be paid by the county to the division of mental health
and addiction. These funds shall be used solely for satisfying the non-federal share of medical
assistance payments to community mental health centers serving the county for:
(1) allowable administrative services; and
(2) community mental health rehabilitation services.
All other funding appropriated for the purposes allowed under section 1.2(b)(1) of this chapter shall
be paid by the county directly to the community mental health center semiannually at the times that
the payments are made under subsection (e).
(e) The county shall appropriate and disburse the funds for operations semiannually not later than
December 1 and June 1 in an amount equal to the amount determined under subsection (b) and
requested in writing by the division of mental health and addiction. The total funding amount paid to
the division of mental health and addiction for a county for each calendar year may not exceed the
amount that is calculated in subsection (b) and set forth in writing by the division of mental health and
addiction for the county. Funds paid to the division of mental health and addiction by the county shall
be submitted by the county in a timely manner after receiving the written request from the division of
mental health and addiction, to ensure current year compliance with the community mental health
rehabilitation program and any administrative requirements of the program.
(f) The division of mental health and addiction shall ensure that the non-federal share of funding
received from a county under this program is applied only for matching federal funds for the
designated community mental health centers to the extent a center is eligible to receive county funding
under IC 12-21-2-3(a)(5)(E).
(g) The division of mental health and addiction:
(1) shall first apply state funding to a community mental health center's non-federal share of
funding under this program; and
(2) may next apply county funding received under IC 12-29-2-2 to any remaining non-federal
share of funding for the community mental health center.
The division shall distribute any excess state funds that exceed the community mental health
rehabilitation services non-federal share applied to a community mental health center that is entitled
to the excess state funds.
(h) The health and hospital corporation of Marion County created by IC 16-22-8-6 may make
payments to the division for the operation of a community mental health center as described in this
chapter.
SOURCE: IC 13-21-3-16; (09)PD3011.196. -->
SECTION 285. IC 13-21-3-16, AS AMENDED BY P.L.189-2005, SECTION 4, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 16. (a) The requirements of this
section:
(1) are in addition to the requirements set forth in IC 6-1.1-18.5-7(b); and
(2) do not apply to a district that:
(A) owns a landfill;
(B) will use property tax revenue to:
(i) construct a new landfill cell; or
(ii) close a landfill cell;
at the landfill; and
(C) has received approval from the county fiscal body of the county in which the landfill is
located to construct or close the landfill cell.
(b)
To be eligible to include within the district's budget for the following year tax revenue derived
from the imposition of a property tax, For the first year that a property tax will be imposed
and any
subsequent year in which the proposed tax levy will increase by five percent (5%) or more, a by a
district, the district's board must
in the previous year present identical resolutions to each of the
county fiscal bodies within the district seeking approval for the use of property tax revenue within the
district. The resolution must state the proposed property tax levy and the proposed use of the revenue.
The resolution:
(1) may not be presented under this subsection before the board complies with subsection
(h);
(2) must
be approved by a majority vote of all members of the board; and
(3) must be stated so that:
(1) (A) a "yes" vote indicates approval of the levy and the proposed use of property tax
revenue within the district; and
(2) (B) a "no" vote indicates disapproval of the levy and the proposed use of property tax
revenue within the district.
(c) The following apply for the second and subsequent years in which a district will impose
a property tax levy:
(1) The district's proposed property tax levy and proposed budget must be approved by a
majority vote of all members of the board.
(2) The district's proposed property tax levy and proposed budget are subject to review and
approval under IC 6-1.1-17-20 or IC 36-3-6-9 (as applicable) if required by those statutes.
(c) (d) For a resolution described in subsection (b) to be approved by the county fiscal body:
(1) the county fiscal body must record the vote taken on the resolution under subsection (b)
before
May August 1 of the year in which the vote was taken; and
(2) the recorded vote must indicate approval of the use of property tax revenue within the district.
(d) (e) If all of the county fiscal bodies within a district do not record the approval described in
subsection
(c) (d) before
May August 1 of the year in which the vote under subsection (b) was taken,
the board may not:
(1) impose; or
(2) include within the budget of the board;
a property tax for the year following the year in which the vote was taken.
(e) Notwithstanding subsection (d), after the first year a tax is imposed under this section, the
resolution required by subsection (b) for a district that is located in more than two (2) counties need
only be approved by a majority of the county fiscal bodies for the counties in which the district is
located.
(f) A district may not issue bonds to be repaid, directly or indirectly, with money or property tax
revenue of the district until a majority of the members of each of the county fiscal bodies within a
district passes a resolution approving the bond issue.
(g) Subsection (c) applies regardless of whether property taxes are imposed in the district
under this chapter in the immediately preceding calendar year.
(h) Subject to subsection (i), a board may present a resolution under subsection (b) or
approve the district's proposed property tax levy and proposed budget under subsection (c) only
after public notice and a public hearing before the board at which:
(1) all persons using facilities, owning property, or generating solid waste within the district
who are benefited by solid waste management; and
(2) other interested persons;
have an opportunity to be heard concerning the proposed property taxes.
(i) A board that proposes to impose:
(1) property taxes under this section; and
(2) solid waste management fees under IC 13-21-14-1;
for a calendar year shall consolidate the public hearing required by subsection (h) with the
public hearing required by IC 13-21-14-5.
(j) If a district will impose property taxes in the following year but:
(1) the district is not required to adopt a resolution under subsection (b) and present the
resolution to the county fiscal body for approval; and
(2) the district is not required by IC 6-1.1-17-20 or IC 36-3-6-9 (as applicable) to have the
district's proposed budget and proposed property tax levy reviewed and approved by the
county fiscal body;
the district's proposed budget and property tax levy for the following year are subject to review
and a nonbinding recommendation by the county fiscal body under IC 6-1.1-17-3.5.
SOURCE: IC 13-21-3-21; (09)PD3011.197. -->
SECTION 286. IC 13-21-3-21 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 21. (a) Before the board of a district may adopt an annual budget, the budget must be:
(1) approved by the department of local government finance; and
(2) sent to:
(A) the executive; and
(B) the fiscal body;
of each county and municipality located within the district as a matter of record.
(b) The district's annual budget must be approved by a majority vote of all members of the
board.
SOURCE: IC 13-21-4-6; (09)PD3011.198. -->
SECTION 287. IC 13-21-4-6 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 6. (a) If a county withdraws from or the county executives of a joint district remove a
county from a joint district, the county must:
(1) designate itself as a new county district;
(2) join one (1) or more other counties to form a new joint district; or
(3) join an existing joint district;
under the procedures set forth in IC 13-21-3.
(b) If a county:
(1) designates itself as a new county district; or
(2) joins one (1) or more other counties to form a new joint district;
the county district or new joint district shall,
after a public hearing, submit a district plan to the
commissioner as provided under IC 13-21-5.
If the new county district or new joint district will
impose property taxes in the year after designating itself as a new county district or forming the
new joint district, each of the county fiscal bodies within the new county district or new joint
district must approve the use of property taxes by the district under the procedures specified in
IC 13-21-3-16(b) and IC 13-21-3-16(h).
(c) If a county joins an existing joint district, the joint district shall,
after a public hearing, amend
the joint district's district plan as provided under IC 13-21-5.
If the joint district will impose
property taxes in the year after a county joins the joint district, each of the county fiscal bodies
within the joint district must approve the use of property taxes under the procedures specified
in IC 13-21-3-16(b) and IC 13-21-3-16(h).
(d) If a county withdraws or is removed from a joint district that consists of more than two (2)
counties, the joint district shall,
after a public hearing, amend the joint district's district plan as
provided under IC 13-21-5.
If the joint district will impose property taxes in the year after a
county withdraws or is removed from the joint district, each of the county fiscal bodies within
the joint district must approve the use of property taxes under the procedures specified in
IC 13-21-3-16(b) and IC 13-21-3-16(h).
(e) The following apply if a joint district is dissolved or if all but one (1) of the counties
participating in a joint district have withdrawn from the joint district or have been removed
from the joint district:
(1) The county executive of each county that was participating in the joint district must:
(A) designate itself as a new county district;
(B) join one (1) or more other counties to form a new joint district; or
(C) join an existing joint district;
as provided in this section.
(2) In the case where all but one (1) of the counties participating in a joint district have
withdrawn from the joint district or have been removed from the joint district, the county
that did not withdraw or was not removed from the joint district must still comply with the
requirements of subdivision (1).
(3) The following apply if the county that did not withdraw or was not removed from the
joint district does not join one (1) or more other counties to form a new joint district or does
not join an existing joint district:
(A) The county must designate itself as a new county district and shall be treated for
purposes of this article as a new county district.
(B) The district must, after a public hearing, adopt and submit to the commissioner for
approval a new district solid waste management plan that meets the requirements of
IC 13-21-5 and the criteria and other elements set forth in the state plan. The district
must follow the procedures of IC 13-21-5 in creating and submitting the district's new
solid waste management plan.
(C) The district must, after a public hearing, adopt a new budget for the district.
(D) If the district will impose property taxes in the following year, the county fiscal body
must approve the use of property taxes under the procedures specified in IC 13-21-3-16.
(E) The board of the district shall appoint and convene a new solid waste management
advisory committee of citizens under IC 13-21-3-11.
(f) This subsection applies to a joint district if all but one (1) of the counties participating in
the joint district withdrew from the joint district and the last county to withdraw did so effective
after December 1, 2006, and before January 1, 2009. If the county that did not withdraw from
the district did not designate itself as a new county district, join one (1) or more other counties
to form a new joint district, or join an existing joint district, the county shall take one (1) of these
actions before January 1, 2010. If the county that did not withdraw from the district designates
itself as a new county district, the following apply:
(1) The county shall be treated for purposes of this article as a new county district.
(2) The district shall after a public hearing adopt and submit to the commissioner for
approval a new district solid waste management plan that meets the requirements of
IC 13-21-5 and the criteria and other elements set forth in the state plan. The district shall
comply with IC 13-21-5 in creating and submitting the district's new solid waste
management plan.
(3) The district must, after a public hearing, adopt a new budget for the district.
(4) If the district will impose property taxes in the following year, the county fiscal body
shall approve the use of property taxes under IC 13-21-3-16.
(5) The board of the district shall appoint and convene a new solid waste management
advisory committee of citizens under IC 13-21-3-11.
SOURCE: IC 13-21-14-1; (09)PD3011.199. -->
SECTION 288. IC 13-21-14-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 1. (a) A board:
(1) may; and
(2) if necessary to pay principal or interest on any bonds issued under this article or IC 13-9.5-9
(repealed), shall;
establish solid waste management fees in addition to fees imposed under IC 13-21-13 or IC 13-9.5-7
(before its repeal) that apply to all persons owning real property or generating solid waste within the
district who are benefited by solid waste management, solid waste collection, a facility for solid waste
disposal, or a facility for solid waste processing.
(b)
The Subject to subsections (c) and (d), a board
may change and readjust that proposes to
impose fees
as necessary. in the district under this section in a calendar year after 2009 must in
the immediately preceding calendar year approve the imposition of the fees by adoption of a
resolution by a majority vote of all members of the board.
(c) Subsection (b) applies regardless of whether fees are imposed in the district under this
chapter in the immediately preceding calendar year referred to in subsection (b).
(d) A board may not adopt a resolution under subsection (b) before a public hearing is held
under section 5 of this chapter.
SOURCE: IC 13-21-14-5; (09)PD3011.200. -->
SECTION 289. IC 13-21-14-5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 5. (a) Subject to subsection (g), fees shall be established only after public notice and a
public hearing before the board at which:
(1) all persons using facilities, owning property, or generating solid waste within the district who
are benefited by solid waste management; and
(2) other interested persons;
have an opportunity to be heard concerning the proposed fees.
(b) After introduction of a resolution fixing fees and before the resolution is adopted, public notice
of the hearing, setting forth the schedule of fees, shall be given. The hearing may be adjourned as
necessary.
(c) After the hearing the resolution establishing fees, either as originally introduced or as amended,
shall be passed and put into effect.
(d) A copy of the schedule of fees established shall be kept:
(1) on file in the office of the board or the controller, secretary, or other record keeping officer
of the district; and
(2) open to inspection by all interested persons.
(e) The fees established extend to cover any additional territory later served that falls within the
same class without the necessity of a hearing or notice.
(f) During a calendar year, a board may change or readjustment of readjust fees may be made
first due and payable in that calendar year in the same manner as the fees were originally
established.
(g) A board that proposes to impose:
(1) fees under this section; and
(2) property taxes under IC 13-21-3-16;
for a calendar year shall consolidate the public hearing required by subsection (a) with the
public hearing required by IC 13-21-3-16(h).
SOURCE: IC 14-8-2-72.5; (09)AM044822.2. -->
SECTION 290. IC 14-8-2-72.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 72.5. "District forester", for purposes
of IC 14-23-10, means an employee of the department who:
(1) holds a bachelor of science degree in forest management or a closely related forestry
curriculum from a college or university accredited by the Society of American Foresters;
and
(2) is responsible for the administration of IC 6-1.1-6 within designated counties.
SOURCE: IC 14-8-2-266.9; (09)AM044822.3. -->
SECTION 291. IC 14-8-2-266.9 IS ADDED TO THE INDIANA CODE AS A NEW SECTION
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 266.9. "State staffing table", for
purposes of IC 14-23-10, means a position classification plan and salary and wage schedule
adopted by the state personnel department under IC 4-15-1.8-7.
SOURCE: IC 14-23-10; (09)AM044822.4. -->
SECTION 292. IC 14-23-10 IS ADDED TO THE INDIANA CODE AS A
NEW CHAPTER TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]:
Chapter 10. Compensation of District Foresters
Sec. 1. This chapter applies only to salaries paid for pay periods beginning after June 30,
2009.
Sec. 2. For pay periods beginning after June 30, 2009, the state personnel department shall
reclassify the job category and skill level of the position of district forester as follows:
Job Category Executive, Scientific, and Medical (ESM)
Skill Level 7
Sec. 3. The state personnel department shall apply the years of experience accrued by a
district forester under the job category and skill level that applied to the district forester before
the effective date of the reclassification required by this chapter to the district forester's new
classification when computing the salary due to the district forester under the new classification.
SOURCE: IC 14-33-9-1; (09)PD3011.201. -->
SECTION 293. IC 14-33-9-1, AS AMENDED BY P.L.146-2008, SECTION 428, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 1. (a) Except
as provided in IC 6-1.1-17-20, 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; 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 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 and, after
December 31, 2008, the fiscal body of that county.
SOURCE: IC 14-33-9-2; (09)PD3011.202. -->
SECTION 294. IC 14-33-9-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 2. (a) The board shall budget annually the necessary money to meet the probable expenses
of operation and maintenance of the district, including the following:
(1) Repairs.
(2) Fees.
(3) Salaries.
(4) Depreciation on all depreciable assets.
(5) Rents.
(6) Supplies.
(b) Subject to any budget review and approval required under this chapter, the board shall
may add not more than ten percent (10%) of the total for contingencies.
SOURCE: IC 14-33-10-3; (09)PD3011.203. -->
SECTION 295. IC 14-33-10-3, AS AMENDED BY P.L.67-2006, SECTION 13, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 3. (a) An assessment not paid in full
shall be paid in annual installments over the time commensurate with the term of the bond issue or
other financing determined by resolution adopted by the board. Interest shall be charged on the unpaid
balance
as follows:
(1) If the resolution determining financing was adopted before July 1, 2009, at the same rate
per year as the penalty charged on delinquent property tax payments under IC 6-1.1-37-10(a).
(2) If the resolution determining financing is adopted after June 30, 2009, at a rate equal
to the United States Prime Rate published in the Wall Street Journal or its successor on the
date on which the resolution was adopted plus two percent (2%).
All payments of installments, interest, and penalties shall be entered on the assessment roll in the
office of the district.
(b) Upon payment in full of the assessment, including interest and penalties, the board shall have
the lien released and satisfied on the records in the office of the recorder of the county in which the
real property assessed is located.
(c) The procedure for collecting assessments for maintenance and operation is the same as for the
original assessment, except that the assessments may not be paid in installments.
SOURCE: IC 20-23-9-5; (09)PD3011.204. -->
SECTION 296. IC 20-19-3-9 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 9. Beginning with the school year
beginning July 1, 2009, the department shall obtain and maintain student test number
information in a manner and form that permits any person who is authorized to review the
information, to:
(1) access the information at any time; and
(2) accurately determine:
(A) where each student is enrolled and attending classes; and
(B) the number of students enrolled in a school corporation or charter school and
residing in the area served by a school corporation;
as of any date after June 30, 2009, occurring before two (2) regular instructional days
before the date of the inquiry.
Each school corporation and charter school shall provide the information to the department in
the form and on a schedule that permits the department to comply with this section. The
department shall provide technical assistance to school corporations and charter schools to assist
school corporations and charter schools in complying with this section.
SOURCE: IC 20-19-3-10. -->
SECTION 297. IC 20-19-3-10 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 10. The department shall provide grants
to an academy that is established to strengthen the leadership and management skills of
practicing Indiana school business officials to achieve excellence in school business management
practices.
SOURCE: IC 20-20-36.2-4. -->
SECTION 298. IC 20-20-36.2-4, AS ADDED BY P.L.1-2009, SECTION 120 IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: 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 fifteen hundredths of one percent (2%) (0.15%) 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.
SOURCE: IC 20-20-36.2-5. -->
SECTION 299. IC 20-20-36.2-5, AS ADDED BY P.L.1-2009, SECTION 120 IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: 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 is entitled to a grant under this chapter in calendar year
2010. The grant is equal to the eligible school corporation's circuit breaker replacement amount,
as determined for calendar year 2010. An eligible school corporation's circuit breaker replacement
amount for 2010 is equal to the result determined under STEP FOUR SIX 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, rounded to the nearest dollar ($1).
STEP TWO: Determine an amount equal to fifteen hundredths of one percent (0.15%) of
the school corporation's total combined property tax levy for 2010, rounded to the nearest
dollar ($1).
STEP THREE: Determine the greater of zero (0) or the STEP ONE amount minus the
STEP TWO amount.
STEP FOUR: Determine the sum of the STEP ONE THREE amounts for all eligible school
corporations in Indiana.
STEP THREE: Divide seventy FIVE: Determine the result of the lesser of:
(A) one (1); or
(B) the result of one hundred eighteen million dollars ($70,000,000) ($118,000,000)
divided by the STEP TWO FOUR amount, rounding to the nearest ten thousandth (0.0001).
STEP FOUR: SIX: Multiply the STEP THREE FIVE result by the STEP ONE THREE amount,
rounding to the nearest dollar ($1).
SOURCE: IC 20-20-37. -->
SECTION 300. IC 20-20-37 IS ADDED TO THE INDIANA CODE AS A
NEW CHAPTER TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]:
Chapter 37. The Comer School Development Program and Fund
Sec. 1. As used in this chapter, "fund" refers to the Comer school development program fund
established by section 10 of this chapter.
Sec. 2. (a) There is established the Comer school development program.
(b) The Comer school development program shall target at risk students enrolled in schools
that have the following characteristics:
(1) A public urban school.
(2) A public school in which:
(A) at least fifty percent (50%) of the students who were enrolled at that school building
during the prior school year qualified for free or reduced price lunches under guidelines
established under 42 U.S.C. 1758(b); and
(B) lunches are served to students.
(3) A public school in which at least ten percent (10%) of the teachers:
(A) hold a limited license to teach; or
(B) teach outside their licensed areas.
Sec. 3. The department may contract with a state educational institution to establish pilot
programs targeting schools with characteristics set forth in section 2(b) of this chapter.
Sec. 4. In establishing pilot programs under this chapter, the department, in collaboration
with a state educational institution located within the same county as a school described in
section 2(b) of this chapter, shall focus on implementing programs that enable the local school
corporations, appropriate community agencies, nonprofit entities, and colleges and universities
to cooperate with each other.
Sec. 5. A pilot program established under this chapter must include, but is not limited to, the
following:
(1) Professional development for teachers.
(2) Curriculum development and oversight.
(3) Development of support systems that promote student learning and overall
development.
(4) Community involvement.
(5) Significant matching funds from nonprofit entities or businesses.
(6) Parental participation.
Sec. 6. The department, in collaboration with a state educational institution:
(1) shall select certain school corporations to participate in pilot programs established
under this chapter; and
(2) may not select under subdivision (1) a school corporation that, on June 30, 2009, is
already participating in a pilot program as described in section 5 of this chapter.
Sec. 7. A school corporation selected or seeking to be selected to participate in a pilot program
under this chapter may enter into an agreement with a nonprofit entity, college, or university
to provide services to the school corporation in connection with the pilot program.
Sec. 8. The department, in collaboration with a state educational institution, shall develop
guidelines necessary to implement this chapter.
Sec. 9. Each school corporation that participates in a pilot program under this chapter shall
prepare a written report detailing all of the pertinent information concerning the
implementation of the pilot program, including any:
(1) recommendations made as a result of; and
(2) conclusions drawn from;
the pilot program. The school corporation shall submit the report to the department.
Sec. 10. (a) The Comer school development program fund is established to provide grants to
enable participating school corporations to establish and operate pilot programs under this
chapter.
(b) The fund consists of the following:
(1) Gifts to the fund.
(2) Appropriations from the general assembly.
(3) Grants, including grants from private entities.
(4) Any combination of the resources described in subdivisions (1), (2), and (3).
(c) The department shall administer the fund.
(d) The expenses of administering the fund shall be paid from money in the fund.
(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 funds may be invested. The treasurer
of state shall deposit in the fund the interest that accrues from the investment of the fund.
(f) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
Sec. 11. (a) To be eligible for a grant under this chapter:
(1) a school corporation; or
(2) two (2) or more school corporations acting under a joint agreement;
must timely apply to the department for a grant on forms provided by the department.
(b) An applying school corporation must include at least the following information in the
school corporation's application:
(1) A detailed description of the proposed pilot program format.
(2) The extent to which the applying school corporation intends to include appropriate
community resources not directly affiliated with the applying school corporation in the
pilot program.
(3) A statement of and any supporting information concerning the need to establish the
pilot program as perceived by the applying school corporation.
(4) The estimated cost of implementing the pilot program.
(5) Any other pertinent information required by the department in collaboration with the
state educational institution with which the department enters into a contract under section
3 of this chapter.
Sec. 12. This chapter expires June 30, 2014.
SOURCE: IC 20-23-9-5. -->
SECTION 301. IC 20-23-9-5, AS ADDED BY P.L.1-2005, SECTION 7, IS AMENDED TO READ
AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 5. If the department of local government finance
receives a petition of appeal under section 4 of this chapter, the department of local government
finance shall submit the petition to the school property tax control board established by IC 6-1.1-19-4.1
for hold a factfinding hearing.
SOURCE: IC 20-23-9-6; (09)PD3011.205. -->
SECTION 302. IC 20-23-9-6, AS ADDED BY P.L.231-2005, SECTION 24, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 6. (a) If the department of local government
finance submits a petition to the school property tax control board under section 5 of this chapter, the
school property tax control board shall hold a factfinding hearing.
(b) (a) At a factfinding hearing described in subsection (a), under section 5 of this chapter, the
school property tax control board department of local government finance shall determine the
following:
(1) Whether the township school has made all payments required by any statute, including the
following:
(A) P.L.32-1999.
(B) IC 20-23-5-12.
(C) The resolution or plan of annexation of the township school, including:
(i) any amendment to the resolution or plan;
(ii) any supporting or related documents; and
(iii) any agreement between the township school and an annexing corporation relating to the
winding up of affairs of the township school.
(2) The amount, if any, by which the township school is in arrears on any payment described in
subdivision (1).
(3) Whether the township school has filed with the department of local government finance all
reports concerning the affairs of the township school, including all transfer tuition reports
required for the two (2) school years immediately preceding the date on which the township
school was annexed.
(c) (b) In determining the amount of arrears under subsection (b)(2), subsection (a)(2), the school
property tax control board department of local government finance shall consider all amounts due
to an annexing corporation, including the following:
(1) Any transfer tuition payments due to the annexing corporation.
(2) All levies, excise tax distributions, and state distributions received by the township school and
due to the annexing corporation, including levies and distributions received by the township
school after the date on which the township school was annexed.
(3) All excessive levies that the township school agreed to impose and pay to an annexing
corporation but failed to impose.
(d) (c) If, in a hearing under this section, a school property tax control board the department of
local government finance determines that a township school has:
(1) under subsection (b)(1), (a)(1), failed to make a required payment; or
(2) under subsection (b)(3), (a)(3), failed to file a required report;
the department may act under section 7 of this chapter.
SOURCE: IC 20-23-9-7; (09)PD3011.206. -->
SECTION 303. IC 20-23-9-7, AS ADDED BY P.L.1-2005, SECTION 7, IS AMENDED TO READ
AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 7. (a) If a school property tax control board the
department of local government finance makes a determination under section 6(d) 6(c) of this
chapter, the department:
(1) may prohibit a township from:
(A) acquiring real estate;
(B) making a lease or incurring any other contractual obligation calling for an annual outlay
by the township exceeding ten thousand dollars ($10,000);
(C) purchasing personal property for a consideration greater than ten thousand dollars
($10,000); and
(D) adopting or advertising a budget, tax levy, or tax rate for any calendar year;
until the township school has made all required payments under section 6(b)(1) 6(a)(1) of this
chapter and filed all required reports under section 6(b)(3) 6(a)(3) of this chapter; and
(2) shall certify to the treasurer of state the amount of arrears determined under section 6(b)(2)
6(a)(2) of this chapter.
(b) Upon being notified of the amount of arrears certified under subsection (a)(2), the treasurer of
state shall make payments from the funds of state to the extent, but not in excess, of any amounts
appropriated by the general assembly for distribution to the township school, deducting the payments
from any amount distributed to the township school.
SOURCE: IC 20-24-3-1.1. -->
SECTION 304. IC 20-24-3-1.1 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 1.1. (a) Notwithstanding any other law,
not more than one (1) additional charter school or conversion charter school may be established
within the corporate boundaries of a school corporation in a particular calendar year.
(b) This section expires June 30, 2011.
SOURCE: IC 20-24-8-5. -->
SECTION 305. IC 20-24-8-5, AS AMENDED BY P.L.154-2009, SECTION 1, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 5. The following statutes and rules and
guidelines adopted under the following statutes apply to a charter school:
(1) IC 5-11-1-9 (required audits by the state board of accounts).
(2) IC 20-30-2 (minimum number of student instructional days and hours per instructional
day).
(2) (3) IC 20-39-1-1 (unified accounting system).
(3) (4) IC 20-35 (special education).
(4) (5) IC 20-26-5-10 (criminal history).
(5) (6) IC 20-26-5-6 (subject to laws requiring regulation by state agencies).
(6) (7) IC 20-28-7-14 (void teacher contract when two (2) contracts are signed).
(7) (8) IC 20-28-10-12 (nondiscrimination for teacher marital status).
(8) (9) IC 20-28-10-14 (teacher freedom of association).
(9) (10) IC 20-28-10-17 (school counselor immunity).
(10) (11) For conversion charter schools only, IC 20-28-6, IC 20-28-7, IC 20-28-8, IC 20-28-9,
and IC 20-28-10.
(11) (12) IC 20-33-2 (compulsory school attendance).
(12) (13) IC 20-33-3 (limitations on employment of children).
(13) (14) IC 20-33-8-19, IC 20-33-8-21, and IC 20-33-8-22 (student due process and judicial
review).
(14) (15) IC 20-33-8-16 (firearms and deadly weapons).
(15) (16) IC 20-34-3 (health and safety measures).
(16) (17) IC 20-33-9 (reporting of student violations of law).
(17) (18) IC 20-30-3-2 and IC 20-30-3-4 (patriotic commemorative observances).
(18) (19) IC 20-31-3, IC 20-32-4, IC 20-32-5, IC 20-32-6, IC 20-32-8, or any other statute, rule,
or guideline related to standardized testing (assessment programs, including remediation under
the assessment programs).
(19) (20) IC 20-33-7 (parental access to education records).
(20) (21) IC 20-31 (accountability for school performance and improvement).
(21) (22) IC 20-30-5-19 (personal financial responsibility instruction).
SOURCE: IC 20-26-11-23. -->
SECTION 306. IC 20-26-11-23, AS AMENDED BY P.L.146-2008, SECTION 473, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 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 from state tuition support
distributions or other money available to the school corporation.
SOURCE: IC 20-27-9-5. -->
SECTION 307. IC 20-27-9-5, AS AMENDED BY P.L.146-2009, SECTION 6, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 5. (a) A special purpose bus may be
used:
(1) by a school corporation to provide regular transportation of a student between one (1) school
and another school but not between the student's residence and the school;
(2) to transport students and their supervisors, including coaches, managers, and sponsors to
athletic or other extracurricular school activities and field trips;
(3) by a school corporation to provide transportation between an individual's residence and the
school for an individual enrolled in a special program for the habilitation or rehabilitation of
persons with a developmental or physical disability; and
(4) to transport homeless students under IC 20-27-12.
(b) The mileage limitation of section 3 of this chapter does not apply to special purpose buses.
(c) The operator of a special purpose bus must be at least twenty-one (21) years of age, be
authorized by the school corporation, and meet the following requirements:
(1) If the special purpose bus has a capacity of less than sixteen (16) passengers, the operator
must
(A) hold a valid:
(i) (A) operator's;
(ii) (B) chauffeur's;
(iii) (C) public passenger chauffeur's; or
(iv) (D) commercial driver's;
license. and
(B) meet the requirements for a school bus driver set forth in IC 20-27-8-4.
(2) If the special purpose bus has a capacity of more than fifteen (15) passengers, the operator
must meet the requirements for a school bus driver set out in IC 20-27-8.
(d) A special purpose bus is not required to be constructed, equipped, or painted as specified for
school buses under this article or by the rules of the committee.
(e) An owner or operator of a special purpose bus, other than a special purpose bus owned or
operated by a school corporation or a nonpublic school, is subject to IC 8-2.1.
SOURCE: IC 20-46-1-7; (09)PD3011.208. -->
SECTION 308. IC 20-40-8-19, AS AMENDED BY P.L.146-2008, SECTION 528, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 19. 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 20-43-1-1; (09)LS7041.1. -->
SECTION 309. IC 20-43-1-1, AS AMENDED BY P.L.234-2007, SECTION 232, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 1. This article expires January 1, 2010.
2011.
SOURCE: IC 20-43-1-8; (09)LS7041.2. -->
SECTION 310. IC 20-43-1-8, AS ADDED BY P.L.2-2006, SECTION 166, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 8. "Basic tuition support" means the
part of a school corporation's state tuition support for basic programs determined, for calendar year
2009, under IC 20-43-6-5 (before its repeal) and, for calendar year 2010, under IC 20-43-6-3.
SOURCE: IC 20-43-1-18.5. -->
SECTION 311. IC 20-43-1-18.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 18.5. "New facility appeal
grant" refers to the amount determined under IC 20-43-11.5.
SOURCE: IC 20-43-1-31. -->
SECTION 312. IC 20-43-1-31 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 31. "Unadjusted remaining
foundation revenue difference" refers to the greater of zero dollars ($0) or the result of a school
corporation's previous year revenue minus the amount determined for the school corporation
under IC 20-43-5-7(1) for the current calendar year.
SOURCE: IC 20-43-2-2. -->
SECTION 313. IC 20-43-2-2, AS AMENDED BY P.L.146-2008, SECTION 482, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: 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) (1) six five billion five eight hundred nine sixty-one million dollars ($6,509,000,000)
($5,861,000,000) in 2009; and
(2) six billion six hundred seventeen million eight hundred thousand dollars
($6,617,800,000) in 2010.
SOURCE: IC 20-43-3-4. -->
SECTION 314. IC 20-43-3-4, AS AMENDED BY P.L.146-2008, SECTION 485, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: 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 calendar year 2008.
(C) the school corporation's excise tax revenue for calendar year 2007. The school
corporation's new facility appeal grant for the immediately preceding calendar year (if
any).
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 20-24-11. The amount of the reduction equals the product of:
(1) the sum of the amounts distributed to the conversion charter school under IC 20-24-7-3(c) and
IC 20-24-7-3(d) (as effective December 31, 2008); multiplied by
(2) two (2).
SOURCE: IC 20-43-4-7; (09)LS7041.5. -->
SECTION 315. IC 20-43-4-7, AS AMENDED BY P.L.234-2007, SECTION 240, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 7. (a) This subsection does not
apply to a charter school. When calculating adjusted ADM for
2008 2010 distributions, this
subsection, as effective after December 31,
2007, 2009, shall be used to calculate the adjusted ADM
for the previous year rather than the calculation used to calculate adjusted ADM for
2007 2009
distributions. For purposes of this article, a school corporation's "adjusted ADM" for the current year
is the result determined under the following formula:
STEP ONE: Determine the sum of the following:
(A) The school corporation's ADM for the year preceding the current year by four (4) years
multiplied by two-tenths (0.2).
(B) The school corporation's ADM for the year preceding the current year by three (3) years
multiplied by two-tenths (0.2).
(C) The school corporation's ADM for the year preceding the current year by two (2) years
multiplied by two-tenths (0.2).
(D) The school corporation's ADM for the year preceding the current year by one (1) year
multiplied by two-tenths (0.2).
(E) The school corporation's ADM for the current year multiplied by two-tenths (0.2).
STEP TWO:
Determine the school corporation's ADM for the current year. This STEP applies
only if the school corporation's ADM for the year preceding the current year is less than
the school corporation's current ADM. Determine the sum of:
(A) the school corporation's ADM for the year preceding the current year by one (1)
year; and
(B) eight-tenths (0.8) multiplied by the result of the school corporation's ADM for the
current year minus the school corporation's ADM for the year preceding the current
year by one (1) year.
STEP THREE: Determine the greater of the following:
(A) The STEP ONE result.
(B) The STEP TWO result.
(b) A charter school's adjusted ADM for purposes of this article is the charter school's current
ADM.
SOURCE: IC 20-43-5-3; (09)LS7041.6. -->
SECTION 316. IC 20-43-5-3, AS AMENDED BY P.L.3-2008, SECTION 125, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 3. A school corporation's complexity
index is determined under the following formula:
STEP ONE: Determine the greater of zero (0) or the result of the following:
(1) Determine the percentage of the school corporation's students who were eligible for free
or reduced price lunches in the school year ending in the later of 2007 2009 or the first year
of operation of the school corporation.
(2) Determine the quotient of:
(A) in 2008:
(i) two thousand two hundred fifty dollars ($2,250); divided by
(ii) four thousand seven hundred ninety dollars ($4,790); and
(B) (A) in 2009:
(i) two thousand four hundred dollars ($2,400); divided by
(ii) four thousand eight hundred twenty-five dollars ($4,825); and
(B) in 2010:
(i) two thousand three hundred forty-eight dollars ($2,348); divided by
(ii) four thousand seven hundred twenty dollars ($4,720).
(3) Determine the product of:
(A) the subdivision (1) amount; multiplied by
(B) the subdivision (2) amount.
STEP TWO: Determine the result of one (1) plus the STEP ONE result.
STEP THREE: This STEP applies if the STEP TWO result is equal to or greater than at least one
and twenty-five hundredths (1.25). Determine the result of the following:
(1) Subtract one and twenty-five hundredths (1.25) from the STEP TWO result.
(2) Determine the result of:
(A) the STEP TWO result; plus
(B) the subdivision (1) result.
The data to be used in making the calculations under STEP ONE must be the data collected in the
annual pupil enrollment count by the department.
SOURCE: IC 20-43-5-4; (09)LS7041.7. -->
SECTION 317. IC 20-43-5-4, AS AMENDED BY P.L.234-2007, SECTION 244, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 4. A school corporation's
foundation amount for a calendar year is the result determined under STEP TWO of the following
formula:
STEP ONE: Determine:
(A) in 2008, four thousand seven hundred ninety dollars ($4,790); or
(B) (A) in 2009, four thousand eight hundred twenty-five dollars ($4,825); and
(B) in 2010, four thousand seven hundred twenty dollars ($4,720).
STEP TWO: Multiply the STEP ONE amount by the school corporation's complexity index.
SOURCE: IC 20-43-5-6; (09)LS7041.8. -->
SECTION 318. IC 20-43-5-6, AS AMENDED BY P.L.234-2007, SECTION 245, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 6. A school corporation's
transition to foundation amount for a calendar year is equal to the result determined under STEP
THREE of the following formula:
STEP ONE: Determine the difference of:
(A) the school corporation's foundation amount; minus
(B) the school corporation's previous year revenue foundation amount.
STEP TWO: Divide the STEP ONE result by:
(A) four (4) in 2008; or
(B) (A) three (3) in 2009; and
(B) two (2) in 2010.
STEP THREE: A school corporation's STEP THREE amount is the following:
(A) For a charter school located outside Marion County that has previous year revenue that
is not greater than zero (0), the charter school's STEP THREE amount is the quotient of:
(i) the school corporation's transition to foundation revenue for the calendar year where the
charter school is located; divided by
(ii) the school corporation's current ADM.
(B) For a charter school located in Marion County that has previous year revenue that is not
greater than zero (0), the charter school's STEP THREE amount is the weighted average of
the transition to foundation revenue for the school corporations where the students counted
in the current ADM of the charter school have legal settlement, as determined under item (iv)
of the following formula:
(i) Determine the transition to foundation revenue for each school corporation where a
student counted in the current ADM of the charter school has legal settlement.
(ii) For each school corporation identified in item (i), divide the item (i) amount by the
school corporation's current ADM.
(iii) For each school corporation identified in item (i), multiply the item (ii) amount by the
number of students counted in the current ADM of the charter school that have legal
settlement in the particular school corporation.
(iv) Determine the sum of the item (iii) amounts for the charter school.
(C) The STEP THREE amount for a school corporation that is not a charter school described
in clause (A) or (B) is the following:
(i) The school corporation's foundation amount for the calendar year, if the STEP ONE
amount is at least negative fifty dollars (-$50) and not more than one hundred dollars
($100).
(ii) For 2009, the school corporation's foundation amount for the calendar year, if the
foundation amount in 2008 equaled the school corporation's transition to foundation revenue
per adjusted ADM in 2008.
(iii) The sum of the school corporation's previous year revenue foundation amount and the
greater of the school corporation's STEP TWO amount or one hundred dollars ($100), if the
school corporation's STEP ONE amount is greater than one hundred dollars ($100).
(iv) The difference determined by subtracting fifty dollars ($50) from the school
corporation's previous year revenue foundation amount, if the school corporation's STEP
ONE amount is less than negative fifty dollars (-$50).
SOURCE: IC 20-43-5-7; (09)LS7041.9. -->
SECTION 319. IC 20-43-5-7, AS AMENDED BY P.L.3-2008, SECTION 126, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 7. A school corporation's transition
to foundation revenue for a calendar year is equal to the sum of the following:
(1) The product of:
(A) the school corporation's transition to foundation amount for the calendar year; multiplied
by
(B) the school corporation's:
(i) current ADM, if the current ADM for the school corporation is less than one hundred
(100); and
(ii) current adjusted ADM, if item (i) does not apply.
(2) Either: The following:
(A) The lesser of the school corporation's unadjusted remaining foundation revenue
difference or the result of:
(i) one hundred dollars ($100) for calendar year 2008 and one hundred fifty dollars ($150)
for calendar year 2009 and calendar year 2010; multiplied by
(ii) the school corporation's adjusted ADM;
if the school corporation's current ADM is less than three thousand and six hundred (3,600)
and the amount determined under subdivision (1) is less than the school corporation's previous
year revenue.
(B) The lesser of the school corporation's unadjusted remaining foundation revenue
difference or the result of:
(i) one hundred dollars ($100) for calendar year 2008 and one hundred fifty dollars ($150)
for calendar year 2009 and calendar year 2010; multiplied by
(ii) the school corporation's adjusted ADM;
if clause (A) does not apply and the result of the amount under subdivision (1) is less than the
result of the school corporation's previous year revenue multiplied by nine hundred sixty-five
thousandths (0.965).
(C) The lesser of the school corporation's unadjusted remaining foundation revenue
difference or the school corporation's current adjusted ADM multiplied by the lesser of:
(i) one hundred dollars ($100); or
(ii) the school corporation's STEP TWO amount under section 6 of this chapter;
if clauses (A) and (B) do not apply, the amount under subdivision (1) is less than the school
corporation's previous year revenue, and the school corporation's result under STEP ONE of
section 6 of this chapter is greater than zero (0). or
(D) Zero (0), if clauses (A), (B), and (C) do not apply.
(3) This subdivision does not apply to a charter school. Either:
(A) the lesser of:
(i) three hundred dollars ($300); or
(ii) one dollar ($1) multiplied by the result of one thousand seven hundred (1,700)
minus the school corporation's current ADM;
multiplied by the school corporation's current ADM, if the school corporation's current ADM
is less than one thousand seven hundred (1,700) and the school corporation's complexity index
is greater than one and two-tenths (1.2);
(B) the lesser of:
(i) one hundred dollars ($100); or
(ii) one dollar ($1) multiplied by the result of one thousand seven hundred (1,700)
minus the school corporation's current ADM;
multiplied by the school corporation's current ADM, if the school corporation's current ADM
is less than one thousand seven hundred (1,700) and the school corporation's complexity index
is greater than one and one-tenth (1.1) and not greater than one and two-tenths (1.2); or
(C) zero (0), if clauses (A) and (B) do not apply.
SOURCE: IC 20-43-6-1; (09)LS7041.10. -->
SECTION 320. IC 20-43-6-1, AS ADDED BY P.L.2-2006, SECTION 166, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 1. Subject to the amount appropriated
by the general assembly for state tuition support and IC 20-43-2, the amount that a school corporation
is entitled to receive in basic tuition support for a year is the amount determined in section 5 3 of this
chapter.
SOURCE: IC 20-43-6-3; (09)LS7041.11. -->
SECTION 321. IC 20-43-6-3, AS AMENDED BY P.L.146-2008, SECTION 488, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 3. (a) A school corporation's total
regular program The basic tuition support for a school corporation for a calendar year is the greater
of the amount of the school corporation's basic tuition support for the immediately preceding
calendar year or the amount determined under the applicable provision of this section. A charter
school's basic 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.
SOURCE: IC 20-43-7-6; (09)LS7041.12. -->
SECTION 322. IC 20-43-7-6, AS AMENDED BY P.L.234-2007, SECTION 252, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 6. A school corporation's special
education grant for a calendar year is equal to the sum of the following:
(1) The nonduplicated count of pupils in programs for severe disabilities multiplied by:
(A) in 2008, eight thousand three hundred dollars ($8,300); and
(B) (A) in 2009, eight thousand three hundred fifty dollars ($8,350); and
(B) in 2010, eight thousand three hundred fifty dollars ($8,350).
(2) The nonduplicated count of pupils in programs of mild and moderate disabilities multiplied
by:
(A) in 2008, two thousand two hundred fifty dollars ($2,250); and
(B) (A) in 2009, two thousand two hundred sixty-five dollars ($2,265); and
(B) in 2010, two thousand two hundred sixty-five dollars ($2,265).
(3) The duplicated count of pupils in programs for communication disorders multiplied by:
(A) in 2008, five hundred thirty-one dollars ($531); and
(B) (A) in 2009, five hundred thirty-three dollars ($533); and
(B) in 2010, five hundred thirty-three dollars ($533).
(4) The cumulative count of pupils in homebound programs multiplied by:
(A) in 2008, five hundred thirty-one dollars ($531); and
(B) (A) in 2009, five hundred thirty-three dollars ($533); and
(B) in 2010, five hundred thirty-three dollars ($533).
SOURCE: IC 20-43-9-4; (09)LS7041.13. -->
SECTION 323. IC 20-43-9-4, AS AMENDED BY P.L.234-2007, SECTION 253, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 4. For purposes of computation
under this chapter, the following shall be used:
(1) The staff cost amount for a school corporation:
(A) in 2008, is seventy-two thousand dollars ($72,000); and
(B) (A) in 2009, is seventy-four thousand five hundred dollars ($74,500);
and
(B) in 2010, is seventy-four thousand five hundred dollars ($74,500).
(2) The guaranteed primetime amount for a school corporation is the primetime allocation, before
any penalty is assessed under this chapter, that the school corporation would have received under
this chapter for the 1999 calendar year or the first year of participation in the program, whichever
is later.
(3) The following apply to determine whether amounts received under this chapter have been
devoted to reducing class size in kindergarten through grade 3 as required by section 2 of this
chapter:
(A) Except as permitted under section 8 of this chapter, only a licensed teacher who is an
actual classroom teacher in a regular instructional program is counted as a teacher.
(B) If a school corporation is granted approval under section 8 of this chapter, the school
corporation may include as one-third (1/3) of a teacher each classroom instructional aide who
meets qualifications and performs duties prescribed by the state board.
SOURCE: IC 20-43-9-6; (09)LS7041.14. -->
SECTION 324. IC 20-43-9-6, AS AMENDED BY P.L.234-2007, SECTION 254, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 6. A school corporation's
primetime distribution for a calendar year under this chapter is the amount determined by the
following formula:
STEP ONE: Determine the applicable target pupil/teacher ratio for the school corporation as
follows:
(A) If the school corporation's complexity index is less than one and one-tenth (1.1), the
school corporation's target pupil/teacher ratio is eighteen to one (18:1).
(B) If the school corporation's complexity index is at least one and one-tenth (1.1) but less
than one and two-tenths (1.2), the school corporation's target pupil/teacher ratio is fifteen (15)
plus the result determined in item (iii) to one (1):
(i) Determine the result of one and two-tenths (1.2) minus the school corporation's
complexity index.
(ii) Determine the item (i) result divided by one-tenth (0.1).
(iii) Determine the item (ii) result multiplied by three (3).
(C) If the school corporation's complexity index is at least one and two-tenths (1.2), the school
corporation's target pupil/teacher ratio is fifteen to one (15:1).
STEP TWO: Determine the result of:
(A) the ADM of the school corporation in kindergarten through grade 3 for the current school
year; divided by
(B) the school corporation's applicable target pupil/teacher ratio, as determined in STEP ONE.
STEP THREE: Determine the result of:
(A) the total regular program basic tuition support for the year multiplied by seventy-five
hundredths (0.75); divided by
(B) the school corporation's total ADM.
STEP FOUR: Determine the result of:
(A) the STEP THREE result; multiplied by
(B) the ADM of the school corporation in kindergarten through grade 3 for the current school
year.
STEP FIVE: Determine the result of:
(A) the STEP FOUR result; divided by
(B) the staff cost amount.
STEP SIX: Determine the greater of zero (0) or the result of:
(A) the STEP TWO amount; minus
(B) the STEP FIVE amount.
STEP SEVEN: Determine the result of:
(A) the STEP SIX amount; multiplied by
(B) the staff cost amount.
STEP EIGHT: Determine the greater of the STEP SEVEN amount or the school corporation's
guaranteed primetime amount.
STEP NINE: A school corporation's amount under this STEP is the following:
(A) If the amount the school corporation received under this chapter in the previous calendar
year is greater than zero (0), the amount under this STEP is the lesser of:
(i) the STEP EIGHT amount; or
(ii) the amount the school corporation received under this chapter for the previous calendar
year multiplied by one hundred seven and one-half percent (107.5%).
(B) If the amount the school corporation received under this chapter in the previous calendar
year is not greater than zero (0), the amount under this STEP is the STEP EIGHT amount.
SOURCE: IC 20-43-11.5-1. -->
SECTION 325. IC 20-43-11.5-1, AS ADDED BY P.L.146-2008, SECTION 490, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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).
SOURCE: IC 20-43-11.5-2. -->
SECTION 326. IC 20-43-11.5-2, AS ADDED BY P.L.146-2008, SECTION 490, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: 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 otherwise entitled under this article.
SOURCE: IC 20-46-5-7. -->
SECTION 327. IC 20-46-1-7, AS AMENDED BY P.L.146-2008, SECTION 494, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 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 any
other property tax levy imposed by the school corporation.
SOURCE: IC 20-46-1-10; (09)PD3011.209. -->
SECTION 328. IC 20-46-1-10, AS ADDED BY P.L.2-2006, SECTION 169, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 10. The question to be submitted to the
voters in the referendum must read as follows:
"For the __ (insert number) calendar year or years immediately following the holding of the
referendum, shall the school corporation impose a property tax rate that does not exceed to
annually raise $ _____________ (insert amount) cents ($0.__) (insert amount) on each one
hundred dollars ($100) of assessed valuation and that is in addition to all other property tax
levies imposed by the school corporation's normal tuition support tax rate?". corporation?".
SOURCE: IC 20-46-3-5; (09)PD3011.210. -->
SECTION 329. IC 20-46-3-5, AS ADDED BY P.L.2-2006, SECTION 169, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 5. A school corporation may petition the
tax control board department of local government finance to impose a property tax to raise revenue
for the purposes of the fund. However, before a school corporation may impose a property tax under
this chapter, the school corporation must file a petition with the tax control board department of local
government finance under IC 6-1.1-19. The petition must be filed before June 1 of the year preceding
the first year the school corporation desires to impose the property tax and must include the following:
(1) The name of the school corporation.
(2) A settlement agreement among the parties to a desegregation lawsuit that includes the
program that will improve or maintain racial balance in the school corporation.
(3) The proposed levy.
(4) Any other item required by the school property tax control board department of local
government finance.
SOURCE: IC 20-46-3-6; (09)PD3011.211. -->
SECTION 330. IC 20-46-3-6, AS ADDED BY P.L.2-2006, SECTION 169, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 6. Subject to IC 6-1.1-18.5-9.9, the tax
control board may recommend to the department of local government finance that a may allow a
school corporation be allowed to establish a levy. The amount of the levy shall be determined each
year and the levy may not exceed the lesser of the following:
(1) The revenue derived from a tax rate of eight and thirty-three hundredths cents ($0.0833) for
each one hundred dollars ($100) of assessed valuation within the school corporation.
(2) The revenue derived from a tax rate equal to the difference between the maximum rate
allowed for the school corporation's capital projects fund under IC 20-46-6 minus the actual
capital projects fund rate that will be in effect for the school corporation for a particular year.
SOURCE: IC 20-46-3-7; (09)PD3011.212. -->
SECTION 331. IC 20-46-3-7, AS ADDED BY P.L.2-2006, SECTION 169, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 7. The department of local government
finance shall review the petition of the school corporation and the recommendation of the tax control
board and:
(1) disapprove the petition if the petition does not comply with this section;
(2) approve the petition; or
(3) approve the petition with modifications.
SOURCE: IC 20-46-4-6; (09)PD3011.213. -->
SECTION 332. IC 20-46-4-6, AS AMENDED BY P.L.234-2007, SECTION 263, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 6. The levy may not exceed the amount
determined by multiplying:
(1) the school corporation's levy for the fund for the previous year under IC 21-2-11.5 (before its
repeal) or this chapter, as that levy was determined by the department of local government
finance in fixing the civil taxing unit's school corporation's budget, levy, and rate for that
preceding calendar year under IC 6-1.1-17 and after eliminating the effects of temporary
excessive levy appeals and any other temporary adjustments made to the levy for the calendar
year; by
(2) the assessed value levy growth quotient multiplier determined under IC 6-1.1-18.5-2.
SOURCE: IC 20-46-5-9; (09)PD3011.214. -->
SECTION 333. IC 20-46-5-6.1 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 6.1. (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 November 1 of the
immediately preceding year:
(1) conduct a public hearing on; and
(2) pass a resolution to adopt;
a plan.
SECTION 334. IC 20-46-5-7, AS AMENDED BY P.L.146-2008, SECTION 505, 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.
(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.
(d) (c) 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 20-46-5-9. -->
SECTION 335. IC 20-46-5-9, AS ADDED BY P.L.2-2006, SECTION 169, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 9. After reviewing the plan, the department
of local government finance shall certify its approval, disapproval, or modification of the plan to the
governing body and the county auditor of the county. The department of local government finance may
seek the recommendation of the tax control board with respect to this determination. The action of the
department of local government finance with respect to the plan is final.
SOURCE: IC 20-46-6-15; (09)PD3011.215. -->
SECTION 336. IC 20-46-5-10, AS ADDED BY P.L.2-2006, SECTION 169, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 10. (a) A governing body may amend
a plan. When an amendment to a plan is required, the governing body must:
(1) declare the nature of and the need for the amendment; and
(2) show cause as to why the original plan no longer meets the needs of the school corporation.
(b) The governing body must then conduct a public hearing on and pass a resolution to adopt the
amendment to the plan.
(c) The plan, as proposed to be amended, must comply with the requirements for a plan under
section 8 of this chapter.
(d) An amendment to the plan is not subject to the deadlines for adoption described in section 6 6.1
or 7 of this chapter. However, the amendment to the plan must be submitted to the department of local
government finance for its consideration and is subject to approval, disapproval, or modification in
accordance with the procedures for adopting a plan set forth in this chapter.
SOURCE: IC 20-46-6-8.1. -->
SECTION 337. IC 20-46-6-8.1 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 8.1. (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 November 1;
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 20-46-6-9. -->
SECTION 338. IC 20-46-6-9, AS AMENDED BY P.L.146-2008, SECTION 508, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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.
(c) This subsection expires January 1, 2010. However, 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.
(d) (b) 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 21-18-6-1; (09)PD4360.36. -->
SECTION 339. IC 20-46-6-15, AS ADDED BY P.L.2-2006, SECTION 169, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 15. After a hearing on the petition under
section 14 of this chapter, the department of local government finance shall certify its approval,
disapproval, or modification of the plan to the governing body and the county auditor of the county.
The department of local government finance may seek the recommendation of the tax control board
with respect to the department of local government finance's determination.
SOURCE: IC 20-46-7-11; (09)PD3011.216. -->
SECTION 340. IC 20-46-6-18, AS ADDED BY P.L.2-2006, SECTION 169, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 18. (a) This section applies to an
amendment to a plan that is required by a reason other than an emergency.
(b) The governing body must hold a public hearing on the proposed amendment. At the hearing,
the governing body must declare the nature of and the need for the amendment and pass a resolution
to adopt the amendment to the plan.
(c) The plan, as proposed to be amended, must comply with the requirements for a plan under
section 10 of this chapter. The governing body must publish the proposed amendment to the plan and
notice of the hearing in accordance with IC 5-3-1-2(b).
(d) An amendment to the plan:
(1) is not subject to the deadline for adoption described in section 8 8.1 or 9 of this chapter;
(2) must be submitted to the department of local government finance for its consideration; and
(3) is subject to approval, disapproval, or modification in accordance with the procedures for
adopting a plan.
SOURCE: IC 20-46-6-19; (09)PD3007.53. -->
SECTION 341. IC 20-46-6-19, AS ADDED BY P.L.2-2006, SECTION 169, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 19. (a) This section applies to an
amendment to a plan that is required by reason of an emergency that results in costs that exceed the
amount accumulated in the fund for repair, replacement, or site acquisition that is necessitated by an
emergency.
(b) The governing body is not required to comply with section 18 of this chapter.
(c) The governing body must immediately apply to the department of local government finance for
a determination that an emergency exists. If the department of local government finance determines
that an emergency exists, the governing body may adopt a resolution to amend the plan.
(d) An amendment to the plan is not subject to the deadline and the procedures for adoption
described in section 8 8.1 or 9 of this chapter. However, the amendment is subject to modification by
the department of local government finance.
SOURCE: IC 20-46-7-11. -->
SECTION 342. IC 20-46-7-11, AS AMENDED BY P.L.146-2008, SECTION 513, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: 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 20-49-2-9; (09)PD3011.217. -->
SECTION 343. IC 20-49-2-9, AS ADDED BY P.L.2-2006, SECTION 172, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 9. A nondisaster advancement to any
school corporation under section 10 of this chapter may not exceed two hundred fifty thousand dollars
($250,000). However, this dollar limitation is waived if:
(1) the school corporation has an adjusted assessed valuation per ADA of less than eight thousand
four hundred dollars ($8,400); and
(2) the school corporation's debt service fund tax rate would exceed one dollar ($1) for each one
hundred dollars ($100) of assessed valuation without a waiver of the dollar limitation. and
(3) the school property tax control board recommends a waiver of the limitation.
SOURCE: IC 20-49-2-10; (09)PD3011.218. -->
SECTION 344. IC 20-49-2-10, AS ADDED BY P.L.2-2006, SECTION 172, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 10. The state board shall make nondisaster
advancements to school corporations under this chapter only when the following conditions exist:
(1) The school buildings and classrooms of any school corporation are not adequate for the
proper education of the students in that public school or school corporation, and the school
corporation is unable to finance the construction, remodeling, or repair of the necessary
classrooms under existing debt and tax limitations without undue financial hardship.
(2) The school corporation has issued its bonds to construct, remodel, or repair schools and
school buildings in ninety percent (90%) of the maximum amount allowable under the
Constitution of the State of Indiana and Indiana law.
(3) The school corporation does not have funds available for the construction, remodeling, or
repair of school buildings and classrooms sufficient to meet the requirements for the proper
education of the school corporation's students.
(4) The school corporation has established and maintained a property tax levy in the amount of
at least sixteen and sixty-seven hundredths cents ($0.1667) on each one hundred dollars ($100)
of taxable property within the school corporation for school building purposes continuously for
three (3) years before the time when the school corporation makes an application to the state
board for an advancement.
SOURCE: IC 20-49-4-7; (09)PD3011.219. -->
SECTION 345. IC 20-49-4-7, AS ADDED BY P.L.2-2006, SECTION 172, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 7. As used in this chapter, "school building
construction program" means the purchase, lease, or financing of land, the construction and equipping
of school buildings, and the remodeling, repairing, or improving of school buildings by a school
corporation:
(1) that sustained a loss from a disaster;
(2) whose adjusted assessed valuation (as determined under IC 6-1.1-34-8) per ADM is within
the lowest forty percent (40%) of the assessed valuation per ADM when compared with all
school corporation adjusted assessed valuation (as determined under IC 6-1.1-34-8) per ADM;
or
(3) with an advance under this chapter outstanding on July 1, 1993, that bears interest of at least
seven and one-half percent (7.5%).
The term does not include facilities used or to be used primarily for interscholastic or extracurricular
activities.
SOURCE: IC 20-49-4-9; (09)PD3011.220. -->
SECTION 346. IC 20-49-4-9, AS ADDED BY P.L.2-2006, SECTION 172, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 9. Priority of advances for school building
construction programs shall be made to school corporations that have the least amount of
SOURCE: IC 22-4-19-6. -->
SECTION 347. IC 22-4-19-6, AS AMENDED BY P.L.175-2009, SECTION 33, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 6. (a) Each employing unit shall keep
true and accurate records containing information the department considers necessary. These records
are:
(1) open to inspection; and
(2) subject to being copied;
by an authorized representative of the department at any reasonable time and as often as may be
necessary. The department, the review board, or an administrative law judge may require from any
employing unit any verified or unverified report, with respect to persons employed by it, which is
considered necessary for the effective administration of this article.
(b) Except as provided in subsections (d) and (f), information obtained or obtained from any person
in the administration of this article and the records of the department relating to the unemployment tax
or the payment of benefits is confidential and may not be published or be open to public inspection
in any manner revealing the individual's or the employing unit's identity, except in obedience to an
order of a court or as provided in this section.
(c) A claimant or an employer at a hearing before an administrative law judge or the review board
shall be supplied with information from the records referred to in this section to the extent necessary
for the proper presentation of the subject matter of the appearance. The department may make the
information necessary for a proper presentation of a subject matter before an administrative law judge
or the review board available to an agency of the United States or an Indiana state agency.
(d) The department may release the following information:
(1) Summary statistical data may be released to the public.
(2) Employer specific information known as ES 202 data and data resulting from enhancements
made through the business establishment list improvement project may be released to the Indiana
economic development corporation only for the following purposes:
(A) The purpose of conducting a survey.
(B) The purpose of aiding the officers or employees of the Indiana economic development
corporation in providing economic development assistance through program development,
research, or other methods.
(C) Other purposes consistent with the goals of the Indiana economic development corporation
and not inconsistent with those of the department.
(3) Employer specific information known as ES 202 data and data resulting from enhancements
made through the business establishment list improvement project may be released to the budget
agency
and the legislative services agency only for aiding the employees of the budget agency
and the legislative services agency in forecasting tax revenues.
(4) Information obtained from any person in the administration of this article and the records of
the department relating to the unemployment tax or the payment of benefits for use by the
following governmental entities:
(A) department of state revenue; or
(B) state or local law enforcement agencies;
only if there is an agreement that the information will be kept confidential and used for legitimate
governmental purposes.
(e) The department may make information available under subsection (d)(1), (d)(2), or (d)(3) only:
(1) if:
(A) data provided in summary form cannot be used to identify information relating to a
specific employer or specific employee; or
(B) there is an agreement that the employer specific information released to the Indiana
economic development corporation,
or the budget agency agency,
or the legislative services
agency will be treated as confidential and will be released only in summary form that cannot
be used to identify information relating to a specific employer or a specific employee; and
(2) after the cost of making the information available to the person requesting the information is
paid under IC 5-14-3.
(f) In addition to the confidentiality provisions of subsection (b), the fact that a claim has been made
under IC 22-4-15-1(c)(8) and any information furnished by the claimant or an agent to the department
to verify a claim of domestic or family violence are confidential. Information concerning the claimant's
current address or physical location shall not be disclosed to the employer or any other person.
Disclosure is subject to the following additional restrictions:
(1) The claimant must be notified before any release of information.
(2) Any disclosure is subject to redaction of unnecessary identifying information, including the
claimant's address.
(g) An employee:
(1) of the department who recklessly violates subsection (a), (c), (d), (e), or (f); or
(2) of any governmental entity listed in subsection (d)(4) who recklessly violates subsection
(d)(4);
commits a Class B misdemeanor.
(h) An employee of the Indiana economic development corporation,
or the budget agency,
or the
legislative services agency who violates subsection (d) or (e) commits a Class B misdemeanor.
(i) An employer or agent of an employer that becomes aware that a claim has been made under
IC 22-4-15-1(c)(8) shall maintain that information as confidential.
(j) The department may charge a reasonable processing fee not to exceed two dollars ($2) for each
record that provides information about an individual's last known employer released in compliance
with a court order under subsection (b).
SOURCE: IC 25-26-13-4. -->
SECTION 348. IC 25-26-13-4, AS AMENDED BY P.L.204-2005, SECTION 15, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 4. (a) The board may:
(1) promulgate rules and regulations under IC 4-22-2 for implementing and enforcing this
chapter;
(2) establish requirements and tests to determine the moral, physical, intellectual, educational,
scientific, technical, and professional qualifications for applicants for pharmacists' licenses;
(3) refuse to issue, deny, suspend, or revoke a license or permit or place on probation or fine any
licensee or permittee under this chapter;
(4) regulate the sale of drugs and devices in the state of Indiana;
(5) impound, embargo, confiscate, or otherwise prevent from disposition any drugs, medicines,
chemicals, poisons, or devices which by inspection are deemed unfit for use or would be
dangerous to the health and welfare of the citizens of the state of Indiana; the board shall follow
those embargo procedures found in IC 16-42-1-18 through IC 16-42-1-31, and persons may not
refuse to permit or otherwise prevent members of the board or their representatives from entering
such places and making such inspections;
(6) prescribe minimum standards with respect to physical characteristics of pharmacies, as may
be necessary to the maintenance of professional surroundings and to the protection of the safety
and welfare of the public;
(7) subject to IC 25-1-7, investigate complaints, subpoena witnesses, schedule and conduct
hearings on behalf of the public interest on any matter under the jurisdiction of the board;
(8) prescribe the time, place, method, manner, scope, and subjects of licensing examinations
which shall be given at least twice annually; and
(9) perform such other duties and functions and exercise such other powers as may be necessary
to implement and enforce this chapter.
(b) The board shall adopt rules under IC 4-22-2 for the following:
(1) Establishing standards for the competent practice of pharmacy.
(2) Establishing the standards for a pharmacist to counsel individuals regarding the proper use
of drugs.
(3) Establishing standards and procedures before January 1, 2006, to ensure that a pharmacist:
(A) has entered into a contract that accepts the return of expired drugs with; or
(B) is subject to a policy that accepts the return of expired drugs of;
a wholesaler, manufacturer, or agent of a wholesaler or manufacturer concerning the return by
the pharmacist to the wholesaler, the manufacturer, or the agent of expired legend drugs or
controlled drugs. In determining the standards and procedures, the board may not interfere with
negotiated terms related to cost, expenses, or reimbursement charges contained in contracts
between parties, but may consider what is a reasonable quantity of a drug to be purchased by a
pharmacy. The standards and procedures do not apply to vaccines that prevent influenza,
medicine used for the treatment of malignant hyperthermia, and other drugs determined by the
board to not be subject to a return policy. An agent of a wholesaler or manufacturer must be
appointed in writing and have policies, personnel, and facilities to handle properly returns of
expired legend drugs and controlled substances.
(c) The board may grant or deny a temporary variance to a rule it has adopted if:
(1) the board has adopted rules which set forth the procedures and standards governing the grant
or denial of a temporary variance; and
(2) the board sets forth in writing the reasons for a grant or denial of a temporary variance.
(d) The board shall adopt rules and procedures, in consultation with the medical licensing board,
concerning the electronic transmission of prescriptions. The rules adopted under this subsection must
address the following:
(1) Privacy protection for the practitioner and the practitioner's patient.
(2) Security of the electronic transmission.
(3) A process for approving electronic data intermediaries for the electronic transmission of
prescriptions.
(4) Use of a practitioner's United States Drug Enforcement Agency registration number.
(5) Protection of the practitioner from identity theft or fraudulent use of the practitioner's
prescribing authority.
(e) The board shall develop:
(1) a prescription drug program that includes the establishment of criteria to eliminate or
significantly reduce prescription fraud; and
(2) a standard format for an official tamper resistant prescription drug form for
prescriptions (as defined in IC 16-42-19-7(1)).
The board may adopt rules under IC 4-22-2 necessary to implement this subsection.
(f) The standard format for a prescription drug form described in subsection (e)(2) must
include the following:
(1) A counterfeit protection bar code with human readable representation of the data in the
bar code.
(2) A thermochromic mark on the front and the back of the prescription that:
(A) is at least one-fourth (1/4) of one (1) inch in height and width; and
(B) changes from blue to clear when exposed to heat.
(g) The board may contract with a supplier to implement and manage the prescription drug
program described in subsection (e). The supplier must:
(1) have been audited by a third party auditor using the SAS 70 audit or an equivalent audit
for at least the three (3) previous years; and
(2) be audited by a third party auditor using the SAS 70 audit or an equivalent audit
throughout the duration of the contract;
in order to be considered to implement and manage the program.
SOURCE: IC 31-25-5. -->
SECTION 349. IC 31-25-5 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]:
Chapter 5. Cooperation With Department of Child Services Ombudsman
Sec. 1. As used in this chapter, "ombudsman" refers to the office of the department of child
services ombudsman established within the Indiana department of administration by
IC 4-13-19-3. The term includes an employee of the office of the department of child services
ombudsman or an individual approved by the office of the department of child services
ombudsman to receive, investigate, and resolve complaints that allege the department, by an
action or omission, failed to protect the physical or mental health or safety of any child or failed
to follow specific laws, rules, or written policies.
Sec. 2. The department and the juvenile court with jurisdiction over a child shall provide the
ombudsman with:
(1) appropriate access to all records of the department concerning the child, excluding
adoption records, but including all records of the department related to vendors and
contractors; and
(2) immediate access, without prior notice, to any facility in which the child is placed or is
receiving services funded by the department.
SOURCE: IC 31-27-3-18; (09)EH1602.1.5. -->
SECTION 350. IC 31-27-3-18, AS AMENDED BY P.L.138-2007, SECTION 49, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 18. (a) A licensee shall keep records
regarding each child in the control and care of the licensee as the department requires and shall report
to the department upon request the facts the department requires with reference to children.
(b) The department shall keep records regarding children and facts learned about children and the
children's parents or relatives confidential.
(c) The following have access to records regarding children and facts learned about children:
(1) A state agency involved in the licensing of the child caring institution.
(2) A legally mandated child protection agency.
(3) A law enforcement agency.
(4) An agency having the legal responsibility to care for a child placed at the child caring
institution.
(5) The parent, guardian, or custodian of the child at the child caring institution.
(6) A citizen review panel established under IC 31-25-2-20.4.
(7) The department of child services ombudsman established by IC 4-13-19-3.
SOURCE: IC 31-27-4-21; (09)EH1602.1.6. -->
SECTION 351. IC 31-27-4-21, AS AMENDED BY P.L.138-2007, SECTION 54, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 21. (a) A licensee shall keep records
required by the department regarding each child in the control and care of the licensee and shall report
to the department upon request the facts the department requires with reference to children.
(b) The department shall keep records regarding children and facts learned about children and the
children's parents or relatives confidential.
(c) The following have access to records regarding children and facts learned about children:
(1) A state agency involved in the licensing of the foster family home.
(2) A legally mandated child protection agency.
(3) A law enforcement agency.
(4) An agency having the legal responsibility to care for a child placed at the foster family home.
(5) The parent, guardian, or custodian of the child at the foster family home.
(6) A citizen review panel established under IC 31-25-2-20.4.
(7) The department of child services ombudsman established by IC 4-13-19-3.
SOURCE: IC 31-27-5-18; (09)EH1602.1.7. -->
SECTION 352. IC 31-27-5-18, AS AMENDED BY P.L.138-2007, SECTION 58, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 18. (a) A licensee shall keep records
required by the department regarding each child in the control and care of the licensee and shall report
to the department, upon request, the facts the department requires with reference to children.
(b) The department shall keep records regarding children and facts learned about children and the
children's parents or relatives confidential.
(c) The following have access to records regarding children and facts learned about children:
(1) A state agency involved in the licensing of the group home.
(2) A legally mandated child protection agency.
(3) A law enforcement agency.
(4) An agency having the legal responsibility to care for a child placed at the group home.
(5) The parent, guardian, or custodian of the child at the group home.
(6) A citizen review panel established under IC 31-25-2-20.4.
(7) The department of child services ombudsman established by IC 4-13-19-3.
SOURCE: IC 31-27-6-15; (09)EH1602.1.8. -->
SECTION 353. IC 31-27-6-15, AS AMENDED BY P.L.138-2007, SECTION 62, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 15. (a) A licensee shall keep records
required by the department regarding each child in the control and care of the licensee and shall report
to the department upon request the facts the department requires with reference to children.
(b) The department shall keep records regarding children and facts learned about children and the
children's parents or relatives confidential.
(c) The following have access to records regarding children and facts learned about children:
(1) A state agency involved in the licensing of the child placing agency.
(2) A legally mandated child protection agency.
(3) A law enforcement agency.
(4) A citizen review panel established under IC 31-25-2-20.4.
(5) The department of child services ombudsman established by IC 4-13-19-3.
SOURCE: IC 31-33-18-1; (09)EH1602.1.9. -->
SECTION 354. IC 31-33-18-1, AS AMENDED BY P.L.145-2006, SECTION 283, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 1. (a) Except as provided in section 1.5
of this chapter, the following are confidential:
(1) Reports made under this article (or IC 31-6-11 before its repeal).
(2) Any other information obtained, reports written, or photographs taken concerning the reports
in the possession of:
(A) the division of family resources;
(B) the county office; or
(C) the department; or
(D) the department of child services ombudsman established by IC 4-13-19-3.
(b) Except as provided in section 1.5 of this chapter, all records held by:
(1) the division of family resources;
(2) a county office;
(3) the department;
(4) a local child fatality review team established under IC 31-33-24; or
(5) the statewide child fatality review committee established under IC 31-33-25; or
(6) the department of child services ombudsman established by IC 4-13-19-3;
regarding the death of a child determined to be a result of abuse, abandonment, or neglect are
confidential and may not be disclosed.
SOURCE: IC 31-33-18-1.5; (09)EH1602.1.10. -->
SECTION 355. IC 31-33-18-1.5, AS AMENDED BY P.L.131-2009, SECTION 52, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 1.5. (a) This section applies to records
held by:
(1) the division of family resources;
(2) a county office;
(3) the department;
(4) a local child fatality review team established under IC 31-33-24;
or
(5) the statewide child fatality review committee established under IC 31-33-25;
or
(6) the department of child services ombudsman established by IC 4-13-19-3;
regarding a child whose death or near fatality may have been the result of abuse, abandonment, or
neglect.
(b) For purposes of subsection (a), a child's death or near fatality may have been the result of abuse,
abandonment, or neglect if:
(1) an entity described in subsection (a) determines that the child's death or near fatality is the
result of abuse, abandonment, or neglect; or
(2) a prosecuting attorney files:
(A) an indictment or information; or
(B) a complaint alleging the commission of a delinquent act;
that, if proven, would cause a reasonable person to believe that the child's death or near fatality
may have been the result of abuse, abandonment, or neglect.
Upon the request of any person, or upon its own motion, the court exercising juvenile jurisdiction in
the county in which the child's death or near fatality occurred shall determine whether the allegations
contained in the indictment, information, or complaint described in subdivision (2), if proven, would
cause a reasonable person to believe that the child's death or near fatality may have been the result of
abuse, abandonment, or neglect.
(c) As used in this section:
(1) "identifying information" means information that identifies an individual, including an
individual's:
(A) name, address, date of birth, occupation, place of employment, and telephone number;
(B) employer identification number, mother's maiden name, Social Security number, or any
identification number issued by a governmental entity;
(C) unique biometric data, including the individual's fingerprint, voice print, or retina or iris
image;
(D) unique electronic identification number, address, or routing code;
(E) telecommunication identifying information; or
(F) telecommunication access device, including a card, a plate, a code, an account number, a
personal identification number, an electronic serial number, a mobile identification number,
or another telecommunications service or device or means of account access; and
(2) "near fatality" has the meaning set forth in 42 U.S.C. 5106a.
(d) Unless information in a record is otherwise confidential under state or federal law, a record
described in subsection (a) that has been redacted in accordance with this section is not confidential
and may be disclosed to any person who requests the record. The person requesting the record may
be required to pay the reasonable expenses of copying the record.
(e) When a person requests a record described in subsection (a), the entity having control of the
record shall immediately transmit a copy of the record to the court exercising juvenile jurisdiction in
the county in which the death or near fatality of the child occurred. However, if the court requests that
the entity having control of a record transmit the original record, the entity shall transmit the original
record.
(f) Upon receipt of the record described in subsection (a), the court shall, within thirty (30) days,
redact the record to exclude:
(1) identifying information described in subsection (c)(1)(B) through (c)(1)(F) of a person; and
(2) all identifying information of a child less than eighteen (18) years of age.
(g) The court shall disclose the record redacted in accordance with subsection (f) to any person who
requests the record, if the person has paid:
(1) to the entity having control of the record, the reasonable expenses of copying under
IC 5-14-3-8; and
(2) to the court, the reasonable expenses of copying the record.
(h) The data and information in a record disclosed under this section must include the following:
(1) A summary of the report of abuse or neglect and a factual description of the contents of the
report.
(2) The date of birth and gender of the child.
(3) The cause of the fatality or near fatality, if the cause has been determined.
(4) Whether the department or the office of the secretary of family and social services had any
contact with the child or a member of the child's family or household before the fatality or near
fatality, and, if the department or the office of the secretary of family and social services had
contact, the following:
(A) The frequency of the contact or communication with the child or a member of the child's
family or household before the fatality or near fatality and the date on which the last contact
or communication occurred before the fatality or near fatality.
(B) A summary of the status of the child's case at the time of the fatality or near fatality,
including:
(i) whether the child's case was closed by the department or the office of the secretary of
family and social services before the fatality or near fatality; and
(ii) if the child's case was closed as described under item (i), the reasons that the case was
closed.
(i) The court's determination under subsection (f) that certain identifying information or other
information is not relevant to establishing the facts and circumstances leading to the death or near
fatality of a child is not admissible in a criminal proceeding or civil action.
SOURCE: IC 31-33-18-2; (09)EH1602.1.11. -->
SECTION 356. IC 31-33-18-2, AS AMENDED BY P.L.138-2007, SECTION 66, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 2. The reports and other material
described in section 1(a) of this chapter and the unredacted reports and other material described in
section 1(b) of this chapter shall be made available only to the following:
(1) Persons authorized by this article.
(2) A legally mandated public or private child protective agency investigating a report of child
abuse or neglect or treating a child or family that is the subject of a report or record.
(3) A police or other law enforcement agency, prosecuting attorney, or coroner in the case of the
death of a child who is investigating a report of a child who may be a victim of child abuse or
neglect.
(4) A physician who has before the physician a child whom the physician reasonably suspects
may be a victim of child abuse or neglect.
(5) An individual legally authorized to place a child in protective custody if:
(A) the individual has before the individual a child whom the individual reasonably suspects
may be a victim of abuse or neglect; and
(B) the individual requires the information in the report or record to determine whether to
place the child in protective custody.
(6) An agency having the legal responsibility or authorization to care for, treat, or supervise a
child who is the subject of a report or record or a parent, guardian, custodian, or other person who
is responsible for the child's welfare.
(7) An individual named in the report or record who is alleged to be abused or neglected or, if
the individual named in the report is a child or is otherwise incompetent, the individual's guardian
ad litem or the individual's court appointed special advocate, or both.
(8) Each parent, guardian, custodian, or other person responsible for the welfare of a child named
in a report or record and an attorney of the person described under this subdivision, with
protection for the identity of reporters and other appropriate individuals.
(9) A court, for redaction of the record in accordance with section 1.5 of this chapter, or upon the
court's finding that access to the records may be necessary for determination of an issue before
the court. However, except for disclosure of a redacted record in accordance with section 1.5 of
this chapter, access is limited to in camera inspection unless the court determines that public
disclosure of the information contained in the records is necessary for the resolution of an issue
then pending before the court.
(10) A grand jury upon the grand jury's determination that access to the records is necessary in
the conduct of the grand jury's official business.
(11) An appropriate state or local official responsible for child protection services or legislation
carrying out the official's official functions.
(12) A foster care review board established by a juvenile court under IC 31-34-21-9 (or
IC 31-6-4-19 before its repeal) upon the court's determination that access to the records is
necessary to enable the foster care review board to carry out the board's purpose under
IC 31-34-21.
(13) The community child protection team appointed under IC 31-33-3 (or IC 31-6-11-14 before
its repeal), upon request, to enable the team to carry out the team's purpose under IC 31-33-3.
(14) A person about whom a report has been made, with protection for the identity of:
(A) any person reporting known or suspected child abuse or neglect; and
(B) any other person if the person or agency making the information available finds that
disclosure of the information would be likely to endanger the life or safety of the person.
(15) An employee of the department, a caseworker, or a juvenile probation officer conducting a
criminal history check under IC 31-26-5, IC 31-34, or IC 31-37 to determine the appropriateness
of an out-of-home placement for a:
(A) child at imminent risk of placement;
(B) child in need of services; or
(C) delinquent child.
The results of a criminal history check conducted under this subdivision must be disclosed to a
court determining the placement of a child described in clauses (A) through (C).
(16) A local child fatality review team established under IC 31-33-24-6.
(17) The statewide child fatality review committee established by IC 31-33-25-6.
(18) The department.
(19) The division of family resources, if the investigation report:
(A) is classified as substantiated; and
(B) concerns:
(i) an applicant for a license to operate;
(ii) a person licensed to operate;
(iii) an employee of; or
(iv) a volunteer providing services at;
a child care center licensed under IC 12-17.2-4 or a child care home licensed under IC 12-17.2-5.
(20) A citizen review panel established under IC 31-25-2-20.4.
(21) The department of child services ombudsman established by IC 4-13-19-3.
SOURCE: IC 31-33-25-6; (09)EH1602.1.12. -->
SECTION 357. IC 31-33-25-6, AS ADDED BY P.L.145-2006, SECTION 288, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 6. (a) The statewide child fatality review
committee is established to review a child's death that is:
(1) sudden;
(2) unexpected; or
(3) unexplained;
if the county where the child died does not have a local child fatality review team or if the local child
fatality review team requests a review of the child's death by the statewide committee.
(b) The statewide child fatality review committee may also review the death of a child upon request
by an individual or the department of child services ombudsman established by IC 4-13-19-3.
(c) A request submitted under subsection (b) must set forth:
(1) the name of the child;
(2) the age of the child;
(3) the county where the child died;
(4) whether a local child fatality review team reviewed the death; and
(5) the cause of death of the deceased child.
SOURCE: IC 31-33-25-8; (09)EH1602.1.13. -->
SECTION 358. IC 31-33-25-8, AS AMENDED BY P.L.225-2007, SECTION 8, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 8. The statewide child fatality review
committee consists of the following members appointed by the governor:
(1) a coroner or deputy coroner;
(2) a representative from:
(A) the state department of health established by IC 16-19-1-1;
(B) a local health department established under IC 16-20-2; or
(C) a multiple county health department established under IC 16-20-3;
(3) a pediatrician;
(4) a representative of law enforcement;
(5) a representative from an emergency medical services provider;
(6) the director or a representative of the department;
(7) a representative of a prosecuting attorney;
(8) a pathologist who is:
(A) certified by the American Board of Pathology in forensic pathology; and
(B) licensed to practice medicine in Indiana;
(9) a mental health provider;
(10) a representative of a child abuse prevention program; and
(11) a representative of the department of education; and
(12) at the discretion of the department of child services ombudsman, a representative of
the department of child services ombudsman established by IC 4-13-19-3.
SOURCE: IC 31-33-26-5; (09)EH1602.1.14. -->
SECTION 359. IC 31-33-26-5, AS ADDED BY P.L.138-2007, SECTION 67, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 5. (a) Subject to the accessibility to files
provided in subsection (b), at least ten (10) levels of security for confidentiality in the index must be
maintained.
(b) The index must have a comprehensive system of limited access to information as follows:
(1) The index must be accessed only by the entry of an operator identification number and a
password.
(2) A child welfare caseworker must be allowed to access only:
(A) cases that are assigned to the caseworker; and
(B) other cases or investigations that involve:
(i) a family member of a child; or
(ii) a child;
who is the subject of a case described in clause (A).
(3) A child welfare supervisor may access only the following:
(A) Cases assigned to the supervisor.
(B) Cases assigned to a caseworker who reports to the supervisor.
(C) Other cases or investigations that involve:
(i) a family member of a child; or
(ii) a child;
who is the subject of a case described in clause (A) or (B).
(D) Cases that are unassigned.
(4) To preserve confidentiality in the workplace, child welfare managers, as designated by the
department, may access any case, except restricted cases involving:
(A) a state employee; or
(B) the immediate family member of a state employee;
who has access to the index. Access to restricted information under this subdivision may be
obtained only if an additional level of security is implemented.
(5) Access to records of authorized users, including passwords, is restricted to:
(A) users designated by the department as administrators; and
(B) the administrator's level of access as determined by the department.
(6) Ancillary programs that may be designed for the index may not be executed in a manner that
would circumvent the index's log-on security measures.
(7) Certain index functions must be accessible only to index operators with specified levels of
authorization as determined by the department.
(8) Files containing passwords must be encrypted.
(9) There must be two (2) additional levels of security for confidentiality as determined by the
department.
(10) The department of child services ombudsman established by IC 4-13-19-3 shall have
read only access to the index concerning:
(A) children who are the subject of complaints filed with; or
(B) cases being investigated by;
the department of child services ombudsman. The office of the department of child services
ombudsman shall not have access to any information related to cases or information that
involves the ombudsman or any member of the ombudsman's immediate family.
SOURCE: IC 31-39-2-6; (09)EH1602.1.15. -->
SECTION 360. IC 31-39-2-6, AS AMENDED BY P.L.145-2006, SECTION 359, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 6. The records of the juvenile court are
available without a court order to:
(1) the attorney for the department of child services; or
(2) any authorized staff member of:
(A) the county office;
(B) the department of child services; or
(C) the department of correction; or
(D) the department of child services ombudsman established by IC 4-13-19-3.
SOURCE: IC 31-39-4-7; (09)EH1602.1.16. -->
SECTION 361. IC 31-39-4-7, AS AMENDED BY P.L.145-2006, SECTION 361, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 7. The records of a law enforcement
agency are available, without specific permission from the head of the agency, to: the:
(1) the attorney for the department of child services or any authorized staff member; or
(2) any authorized staff member of the department of child services ombudsman
established by IC 4-13-19-3.
SOURCE: IC 31-39-9-1; (09)EH1602.1.17. -->
SECTION 362. IC 31-39-9-1, AS ADDED BY P.L.67-2007, SECTION 6, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 1. The following entities and agencies may
exchange records of a child who is a child in need of services or has been determined to be a
delinquent child under IC 31-37-1-2, if the information or records are not confidential under state or
federal law:
(1) A court.
(2) A law enforcement agency.
(3) The department of correction.
(4) The department of child services.
(5) The office of the secretary of family and social services.
(6) A primary or secondary school, including a public or nonpublic school.
(7) The department of child services ombudsman established by IC 4-13-19-3.
SOURCE: IC 31-40-1-3. -->
SECTION 363. IC 31-40-1-3, AS AMENDED BY P.L.146-2008, SECTION 667, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 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 provided by or through the department.
(b) Each person described in subsection (a) shall, before a 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 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 department for the cost of services provided to the child or the parent or guardian unless
the court 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.
(d) Any parental reimbursement obligation under this section shall be paid directly to the
department and not to the local court clerk so long as the child in need of services case, juvenile
delinquency case, or juvenile status offense case is open. The department shall keep track of all
payments made by each parent and shall provide a receipt for each payment received. At the end
of the child in need of services, juvenile delinquency, or juvenile status action, the department
shall provide an accounting of payments received and the court may consider additional
evidence of payment activity and determine the amount of parental reimbursement obligation
that remains unpaid. The court shall reduce the unpaid balance to a final judgment that may
be enforced in any court having jurisdiction over such matters.
(e) After a judgment for unpaid parental reimbursement obligation is rendered, payments
made toward satisfaction of the judgment shall be made to the clerk of the court in the county
where the enforcement action is filed and shall be promptly forwarded to the department in the
same manner as any other judgment payment.
SOURCE: IC 31-40-1-6; (09)PD3011.224. -->
SECTION 364. IC 31-40-1-6, AS AMENDED BY P.L.146-2008, SECTION 670, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 6. (a) The department 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 in which the juvenile court that ordered or approved
the services is located or in which the obligor resides.
(2) An attorney licensed to practice law in Indiana, if the attorney is not an employee of the
department.
(3) A private collection agency licensed under IC 25-11.
(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 department.
(d) Contracts between a prosecuting attorney, a private attorney, or a collection agency
licensed under IC 25-11 and the department:
(1) must:
(A) be in writing;
(B) include:
(i) all fees, charges, and costs, including administrative and application fees; and
(ii) the right of the department to cancel the contract at any time;
(C) require the prosecuting attorney, private attorney, or collection agency, upon the
request of the department, to provide the:
(i) source of each payment received for a parental reimbursement order;
(ii) form of each payment received for a parental reimbursement order; and
(iii) amount and percentage that is deducted as a fee or a charge from each payment
on the parental reimbursement order; and
(D) have a term of not more than four (4) years; and
(2) may be negotiable contingency contracts in which a prosecuting attorney, private
attorney, or collection agency may not collect a fee that exceeds fifteen percent (15%) of the
parental reimbursement collected per case.
(e) A prosecuting attorney, private attorney, or collection agency that contracts with the
department under this section may, in addition to the collection of the parental reimbursement
order, assess and collect from an obligor all fees, charges, costs, and other expenses as provided
under the terms of the contract described in subsection (d).
SOURCE: IC 34-30-2-39.6. -->
SECTION 365. IC 34-30-2-39.6 IS ADDED TO THE INDIANA CODE AS A NEW SECTION
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 39.6. IC 4-13-19-6 (Concerning a
person who releases information to the department of child services ombudsman).
SOURCE: IC 34-30-2-39.7; (09)EH1602.1.19. -->
SECTION 366. IC 34-30-2-39.7 IS ADDED TO THE INDIANA CODE AS A NEW SECTION
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 39.7. IC 4-13-19-9 (Concerning the
department of child services ombudsman for the good faith performance of official duties).
SOURCE: IC 36-1-3-9. -->
SECTION 367. IC 36-1-3-9 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2009]: Sec. 9. (a) The area inside the boundaries of a county comprises its territorial jurisdiction.
However, a municipality has exclusive jurisdiction over bridges (subject to IC 8-16-3-1 and
IC 8-16-3.1-4), streets, alleys, sidewalks, watercourses, sewers, drains, and public grounds inside its
corporate boundaries, unless a statute provides otherwise.
(b) The area inside the corporate boundaries of a municipality comprises its territorial jurisdiction,
except to the extent that a statute expressly authorizes the municipality to exercise a power in areas
outside its corporate boundaries.
(c) Whenever a statute authorizes a municipality to exercise a power in areas outside its corporate
boundaries, the power may be exercised:
(1) inside the corporate boundaries of another municipality, only if both municipalities, by
ordinance, enter into an agreement under IC 36-1-7; or
(2) in a county other than the county in which the municipal hall is located, but not inside the
corporate boundaries of another municipality, only if both the municipality and the other county,
by ordinance, enter into an agreement under IC 36-1-7.
(d) If the two (2) units involved under subsection (c) cannot reach an agreement, either unit may
petition the circuit or superior court of the county to hear and determine the matters at issue. The clerk
of the court shall issue notice to the other unit as in other civil actions, and the court shall hold the
hearing without a jury. There may be a change of venue from the judge but not from the county. The
petitioning unit shall pay the costs of the action.
SOURCE: IC 36-3-1-5.1; (09)PD3011.226. -->
SECTION 368. IC 36-3-1-5.1, AS AMENDED BY P.L.216-2007, SECTION 54, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 5.1. (a) Except for those duties that are
reserved by law to the county sheriff in this section, the city-county legislative body may by majority
vote adopt an ordinance, approved by the mayor, to consolidate the police department of the
consolidated city and the county sheriff's department.
(b) The city-county legislative body may not adopt an ordinance under this section unless it first:
(1) holds a public hearing on the proposed consolidation; and
(2) determines that:
(A) reasonable and adequate police protection can be provided through the consolidation; and
(B) the consolidation is in the public interest.
(c) If an ordinance is adopted under this section, the consolidation shall take effect on the date
specified in the ordinance.
(d) Notwithstanding any other law, an ordinance adopted under this section must provide that the
county sheriff's department shall be responsible for all the following for the consolidated city and the
county under the direction and control of the sheriff:
(1) County jail operations and facilities.
(2) Emergency communications.
(3) Security for buildings and property owned by:
(A) the consolidated city;
(B) the county; or
(C) both the consolidated city and county.
(4) Service of civil process and collection of taxes under tax warrants.
(5) Sex and violent offender registration.
(e) The following apply if an ordinance is adopted under this section:
(1) The department of local government finance
on recommendation from the local government
tax control board, shall adjust the maximum permissible ad valorem property tax levy of the
consolidated city and the county for property taxes first due and payable in the year a
consolidation takes effect under this section. When added together, the adjustments under this
subdivision must total zero (0).
(2) The ordinance must specify which law enforcement officers of the police department and
which law enforcement officers of the county sheriff's department shall be law enforcement
officers of the consolidated law enforcement department.
(3) The ordinance may not prohibit the providing of law enforcement services for an excluded
city under an interlocal agreement under IC 36-1-7.
(4) A member of the county police force who:
(A) was an employee beneficiary of the sheriff's pension trust before the consolidation of the
law enforcement departments; and
(B) after the consolidation becomes a law enforcement officer of the consolidated law
enforcement department;
remains an employee beneficiary of the sheriff's pension trust. The member retains, after the
consolidation, credit in the sheriff's pension trust for service earned while a member of the county
police force and continues to earn service credit in the sheriff's pension trust as a member of the
consolidated law enforcement department for purposes of determining the member's benefits
from the sheriff's pension trust.
(5) A member of the police department of the consolidated city who:
(A) was a member of the 1953 fund or the 1977 fund before the consolidation of the law
enforcement departments; and
(B) after the consolidation becomes a law enforcement officer of the consolidated law
enforcement department;
remains a member of the 1953 fund or the 1977 fund. The member retains, after the
consolidation, credit in the 1953 fund or the 1977 fund for service earned while a member of the
police department of the consolidated city and continues to earn service credit in the 1953 fund
or the 1977 fund as a member of the consolidated law enforcement department for purposes of
determining the member's benefits from the 1953 fund or the 1977 fund.
(6) The ordinance must designate the merit system that shall apply to the law enforcement
officers of the consolidated law enforcement department.
(7) The ordinance must designate who shall serve as a coapplicant for a warrant or an extension
of a warrant under IC 35-33.5-2.
(8) The consolidated city may levy property taxes within the consolidated city's maximum
permissible ad valorem property tax levy limit to provide for the payment of the expenses for the
operation of the consolidated law enforcement department. The police special service district
established under section 6 of this chapter may levy property taxes to provide for the payment
of expenses for the operation of the consolidated law enforcement department within the territory
of the police special service district. Property taxes to fund the pension obligation under
IC 36-8-7.5 may be levied only by the police special service district within the police special
service district. The consolidated city may not levy property taxes to fund the pension obligation
under IC 36-8-7.5. Property taxes to fund the pension obligation under IC 36-8-8 for members
of the 1977 police officers' and firefighters' pension and disability fund who were members of
the police department of the consolidated city on the effective date of the consolidation may be
levied only by the police special service district within the police special service district. Property
taxes to fund the pension obligation under IC 36-8-10 for members of the sheriff's pension trust
and under IC 36-8-8 for members of the 1977 police officers' and firefighters' pension and
disability fund who were not members of the police department of the consolidated city on the
effective date of the consolidation may be levied by the consolidated city within the consolidated
city's maximum permissible ad valorem property tax levy. The assets of the consolidated city's
1953 fund and the assets of the sheriff's pension trust may not be pledged after the effective date
of the consolidation as collateral for any loan.
(9) The executive of the consolidated city shall provide for an independent evaluation and
performance audit, due before March 1 of the year following the adoption of the consolidation
ordinance and for the following two (2) years, to determine:
(A) the amount of any cost savings, operational efficiencies, or improved service levels; and
(B) any tax shifts among taxpayers;
that result from the consolidation. The independent evaluation and performance audit must be
provided to the legislative council in an electronic format under IC 5-14-6 and to the budget
committee.
SOURCE: IC 36-3-6-9; (09)PD3011.227. -->
SECTION 369. IC 36-3-6-9, AS AMENDED BY P.L.146-2008, SECTION 705, IS AMENDED
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2008 (RETROACTIVE)]: Sec. 9. (a)
Except as
provided in subsection (d), 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 or, when subsection (d) applies, the fiscal body of an
excluded city or town shall review the issuance of bonds of an entity listed in subsection (a).
Approval of the city-county legislative body or, when subsection (d) applies, the fiscal body of an
excluded city or town is required for the issuance of bonds. The city-county legislative body or the
fiscal body of an excluded city or town 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 and not the city-county legislative body. Except as provided in
subsection (c), the fiscal body of the excluded city or town may reduce or modify but not increase
a proposed operating and maintenance budget or tax levy under this section.
SOURCE: IC 36-4-3-4; (09)PD3011.228. -->
SECTION 370. IC 36-4-3-4, AS AMENDED BY P.L.111-2005, SECTION 3, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 4. (a) The legislative body of a
municipality may, by ordinance, annex any of the following:
(1) Territory that is contiguous to the municipality.
(2) Territory that is not contiguous to the municipality and is occupied by a municipally owned
or operated airport or landing field.
(3) Territory that is not contiguous to the municipality but is found by the legislative body to be
occupied by a municipally owned or regulated sanitary landfill, golf course, or hospital. However,
if territory annexed under this subsection ceases to be used as a municipally owned or regulated
sanitary landfill, golf course, or hospital for at least one (1) year, the territory reverts to the
jurisdiction of the unit having jurisdiction before the annexation if the unit that had jurisdiction
over the territory still exists. If the unit no longer exists, the territory reverts to the jurisdiction
of the unit that would currently have jurisdiction over the territory if the annexation had not
occurred. The clerk of the municipality shall notify the offices required to receive notice of a
disannexation under section 19 of this chapter when the territory reverts to the jurisdiction of the
unit having jurisdiction before the annexation.
(b) This subsection applies to municipalities in a county having a population of:
(1) more than seventy-three thousand (73,000) but less than seventy-four thousand (74,000);
(2) more than seventy-one thousand four hundred (71,400) but less than seventy-three thousand
(73,000);
(3) more than seventy thousand (70,000) but less than seventy-one thousand (71,000);
(4) more than forty-five thousand (45,000) but less than forty-five thousand nine hundred
(45,900);
(5) more than forty thousand nine hundred (40,900) but less than forty-one thousand (41,000);
(6) more than thirty-eight thousand (38,000) but less than thirty-nine thousand (39,000);
(7) more than thirty thousand (30,000) but less than thirty thousand seven hundred (30,700);
(8) more than twenty-three thousand five hundred (23,500) but less than twenty-four thousand
(24,000); or