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 2007 Regular Session of the General Assembly.
AN ACT to amend the Indiana Code concerning taxation and to make an appropriation.
Be it enacted by the General Assembly of the State of Indiana:
election, as provided in Article 6, Section 4 of the Constitution of
the State of Indiana; and
(2) own real property located in the county upon taking office.
(b) A candidate for the office of county assessor who runs in an
election after June 30, 2008, must have attained the certification of a
level two assessor-appraiser under IC 6-1.1-35.5.
(c) A candidate for the office of county assessor who runs in an
election after January 1, 2012, must have attained the certification
of a level three assessor-appraiser under IC 6-1.1-35.5.
SECTION 3. IC 3-8-1-23.6 AS ADDED BY HEA 1137-2008,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 23.6. (a) A person who runs in an election
after June 30, 2008, for the office of township assessor under
IC 36-6-5-1 must have attained the certification of a level two
assessor-appraiser under IC 6-1.1-35.5 before taking office.
(b) A person who runs in an election after June 30, 2008, for the
office of township trustee and who performs all the duties and has all
the rights and powers of a township assessor under IC 36-6-5-1 must
have attained the certification of a level two assessor-appraiser under
IC 6-1.1-35.5 before taking office to qualify to perform those duties
and to assume those rights and powers.
(c) A person who runs successfully under subsection (b) but has not
attained the certification of a level two assessor-appraiser under
IC 6-1.1-35.5 before taking office:
(1) may perform in office only duties other than the duties of a
township assessor under IC 36-6-5-1; and
(2) has only the rights and powers of the trustee other than the
rights and powers of a township assessor under IC 36-6-5-1.
The restrictions listed in this subsection apply to the entire term for
which the person takes office, regardless of whether the person attains
the certification of a level two assessor-appraiser under IC 6-1.1-35.5
during the term of office.
(b) A person who runs in an election after January 1, 2012, for
the office of township assessor under IC 36-6-5-1 must have
attained the certification of a level three assessor-appraiser under
IC 6-1.1-35.5 before taking office.
SECTION 4. IC 3-10-1-19, AS AMENDED BY P.L.164-2006,
SECTION 71, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 19. (a) The ballot for a primary election shall
be printed in substantially the following form for all the offices for
which candidates have qualified under IC 3-8:
manner provided in section 7 of this chapter by the auditor of state not
later than December 31 following the end of each fiscal year.
SECTION 8. IC 4-10-18-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. As used in this
chapter:
"Adjusted personal income" for a particular calendar year means the
adjusted state personal income for that year as determined under
section 3(b) of this chapter.
"Annual growth rate" for a particular calendar year means the
percentage change in adjusted personal income for the particular
calendar year as determined under section 3(c) of this chapter.
"Budget director" refers to the director of the budget agency
established under IC 4-12-1.
"Costs" means the cost of construction, equipment, land, property
rights (including leasehold interests), easements, franchises, leases,
financing charges, interest costs during and for a reasonable period
after construction, architectural, engineering, legal, and other
consulting or advisory services, plans, specifications, surveys, cost
estimates, and other costs or expenses necessary or incident to the
acquisition, development, construction, financing, and operating of an
economic growth initiative.
"Current calendar year" means a calendar year during which a
transfer to or from the fund is initially determined under sections 4 and
5 of this chapter.
"Economic growth initiative" means:
(1) the construction, extension, or completion of sewerlines,
waterlines, streets, sidewalks, bridges, roads, highways, public
ways, and any other infrastructure improvements;
(2) the leasing or purchase of land and any site improvements to
land;
(3) the construction, leasing, or purchase of buildings or other
structures;
(4) the rehabilitation, renovation, or enlargement of buildings or
other structures;
(5) the leasing or purchase of machinery, equipment, or
furnishings; or
(6) the training or retraining of employees whose jobs will be
created or retained as a result of the initiative.
"Fund" means the counter-cyclical revenue and economic
stabilization fund established under this chapter.
"General fund revenue" means all general purpose tax revenue and
other unrestricted general purpose revenue of the state, including
federal revenue sharing monies, credited to the state general fund and
from which appropriations may be made. The term "general fund
revenue" does not include revenue held in the reserve for tuition
support under IC 4-12-1-12.
"Implicit price deflator for the gross national product" means the
implicit price deflator for the gross national product, or its closest
equivalent, which is available from the United States Bureau of
Economic Analysis.
"Political subdivision" has the meaning set forth in IC 36-1-2-13.
"Qualified economic growth initiative" means an economic growth
initiative that is:
(1) proposed by or on behalf of a political subdivision to promote
economic growth, including the creation or retention of jobs or
the infrastructure necessary to create or retain jobs;
(2) supported by a financing plan by or on behalf of the political
subdivision in an amount at least equal to the proposed amount of
the grant under section 15 of this chapter; and
(3) estimated to cost not less than twelve million five hundred
thousand dollars ($12,500,000).
"State personal income" means state personal income as that term
is defined by the Bureau of Economic Analysis of the United States
Department of Commerce or its successor agency.
"Total state general fund revenue" for a particular state fiscal year
means the amount of that revenue for the particular state fiscal year as
finally determined by the auditor of state.
"Transfer payments" means transfer payments as that term is
defined by the Bureau of Economic Analysis of the United States
Department of Commerce or its successor agency.
SECTION 9. IC 4-10-18-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 8. (a) Except as
provided in subsection (b), if the balance, at the end of a state fiscal
year, in the fund exceeds seven percent (7%) of the total state general
fund revenues for that state fiscal year, the excess is appropriated from
the fund to the property tax replacement state general fund.
established under IC 6-1.1-21. The auditor of state and the treasurer of
state shall transfer the amount so appropriated from the fund to the
property tax replacement state general fund during the immediately
following state fiscal year.
(b) If an appropriation is made out of the fund under section 4 of
this chapter for a state fiscal year during which a transfer is to be made
from the fund to the property tax replacement state general fund, the
amount of the appropriation made under subsection (a) shall be
reduced by the amount of the appropriation made under section 4 of
this chapter. However, the amount of the appropriation made under
subsection (a) may not be reduced to less than zero (0).
SECTION 10. IC 4-10-21-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 2. (a) For the state
fiscal year beginning July 1, 2003, and ending June 30, 2004, the state
spending cap is equal to the result determined under STEP THREE of
the following formula:
STEP ONE: Determine the sum of the total of the appropriations
made from the state general fund and the property tax
replacement fund (including continuing appropriations) for the
state fiscal year beginning July 1, 2002, and ending June 30,
2003.
STEP TWO: Subtract from the STEP ONE result two hundred
forty-three million dollars ($243,000,000), which is the amount
of certain reversions made by state agencies.
STEP THREE: Multiply the STEP TWO result by one and
thirty-five thousandths (1.035).
(b) For the state fiscal year beginning July 1, 2004, and ending June
30, 2005, the state spending cap is equal to the product of the result
determined under subsection (a) multiplied by one and thirty-five
thousandths (1.035).
(c) The state spending cap for a state fiscal year beginning after
June 30, 2005, is equal to the product of the state spending growth
quotient for the state fiscal year determined under section 3 of this
chapter multiplied by the state spending cap for the immediately
preceding state fiscal year.
(d) The state spending cap imposed under this section is increased
in the initial state fiscal year in which the state receives additional
revenue for deposit in the state general fund or property tax
replacement fund as a result of the enactment of a law that:
(1) establishes a new tax or fee after June 30, 2002;
(2) increases the rate of a previously enacted tax or fee after June
30, 2002; or
(3) reduces or eliminates an exemption, a deduction, or a credit
against a previously enacted tax or fee after June 30, 2002.
The amount of the increase is equal to the average revenue that the
budget agency estimates will be raised by the legislative action in the
initial two (2) full state fiscal years in which the legislative change is
in effect.
(e) The state spending cap imposed under this section is decreased
in the initial state fiscal year in which the state is affected by a decrease
in revenue deposited in the state general fund or property tax
replacement fund as the result of the enactment of a law that:
(1) eliminates a tax or fee after June 30, 2002;
(2) eliminates any part of a tax rate or fee after June 30, 2002; or
(3) establishes or increases an exemption, a deduction, or a credit
against a tax or fee after June 30, 2002.
The amount of the decrease is equal to the average revenue that the
budget agency estimates will be lost as a result of the legislative action
in the initial two (2) full state fiscal years in which the legislative
change is in effect.
SECTION 11. IC 4-10-21-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 5. (a) The
maximum total amount that may be expended in a state fiscal year from
the state general fund the property tax replacement fund, and the
counter-cyclical revenue and economic stabilization fund is the least of
the following:
(1) Subject to sections 6 and 7 of this chapter, the state spending
cap for the state fiscal year.
(2) The amount appropriated by the general assembly from the
state general fund the property tax replacement fund, and the
counter-cyclical revenue and economic stabilization fund.
(3) The amount of money available in the state general fund the
property tax replacement fund, and the counter-cyclical revenue
and economic stabilization fund to pay expenditures.
(b) Subject to sections 6 and 7 of this chapter, if the state spending
cap for the state fiscal year is less than the amount appropriated by the
general assembly in the state fiscal year from the state general fund the
property tax replacement fund, and the counter-cyclical revenue and
economic stabilization fund, the budget agency shall reduce the
amounts available for expenditure from the state general fund the
property tax replacement fund, and the counter-cyclical revenue and
economic stabilization fund in the state fiscal year by using the
procedures in IC 4-13-2-18.
SECTION 12. IC 4-10-21-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 6. The following
expenditures that would otherwise be subject to this chapter shall be
excluded from all computations and determinations related to a state
spending cap:
be transmitted to the governor and the auditor of state. The report shall
be transmitted in an electronic format under IC 5-14-6 to the general
assembly.
(b) Not later than the first day of June of each calendar year, the
budget agency shall prepare a list of all appropriations made by law for
expenditure or encumbrance during the fiscal year beginning on the
first day of July of that calendar year. At the same time, the budget
agency shall establish the amount of a reserve from the general fund
surplus which such agency estimates will be necessary and required to
provide funds with which to pay the distribution to local school units
required by law to be made so early in such fiscal year that revenues
received in such year prior to the distribution will not be sufficient to
cover such distribution. Not later than the first day of June following
adjournment of such regular session of the general assembly the
amounts of the appropriations for such fiscal year, and the amount of
such reserve, shall be written and transmitted formally to the auditor of
state who then shall establish the amounts of such appropriations, and
the amount of such reserve, in the records of the auditor's office as
fixed in such communication of the budget agency.
(c) Within sixty (60) days following the adjournment of any special
session of the general assembly, or within such shorter period as the
circumstances may require, the budget agency shall prepare for and
transmit to the governor and members of the general assembly and the
auditor of state, like information and a list of sums appropriated, and
if required, an estimate for a reserve from the general fund surplus for
distribution to local school units, all as is done upon the adjournment
of a regular session, pursuant to subsections (a) and (b) of this section
to the extent the same are applicable. The budget agency shall transmit
any information under this subsection to the general assembly in an
electronic format under IC 5-14-6.
(d) The budget agency shall administer the allotment system
provided in IC 4-13-2-18.
(e) The budget agency may transfer, assign, and reassign any
appropriation or appropriations, or parts of them, excepting those
appropriations made to the Indiana state teacher's retirement fund
established by IC 5-10.4-2, made for one specific use or purpose to
another use or purpose of the agency of state to which the appropriation
is made, but only when the uses and purposes to which the funds
transferred, assigned and reassigned are uses and purposes the agency
of state is by law required or authorized to perform. No transfer may be
made as in this subsection authorized unless upon the request of and
with the consent of the agency of state whose appropriations are
involved. Except to the extent otherwise specifically provided, every
appropriation made and hereafter made and provided, for any specific
use or purpose of an agency of the state is and shall be construed to be
an appropriation to the agency, for all other necessary and lawful uses
and purposes of the agency, subject to the aforesaid request and
consent of the agency and concurrence of the budget agency.
(f) One (1) or more emergency or contingency appropriations for
each fiscal year or for the budget period may be made to the budget
agency. Such appropriations shall be in amounts definitely fixed by
law, or ascertainable or determinable according to a formula, or
according to appropriate provisions of law taking into account the
revenues and income of the agency of state. No transfer shall be made
from any such appropriation to the regular appropriation of an agency
of the state except upon an order of the budget agency made pursuant
to the authority vested in it hereby or otherwise vested in it by law.
SECTION 14. IC 4-12-1-15.7 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JUNE 1, 2008]: Sec. 15.7. (a) As used in this section,
"fund" refers to the state tuition reserve fund.
(b) The state tuition reserve fund is established for the following
purposes:
(1) To fund a tuition support distribution under IC 20-43
whenever the budget director determines that state general
fund cash balances are insufficient to cover the distribution.
(2) To meet revenue shortfalls whenever the budget director,
after review by the budget committee, determines that state
tax revenues available for deposit in the state general fund
will be insufficient to fully fund tuition support distributions
under IC 20-43 in any particular state fiscal year.
(c) The fund consists of the following:
(1) Money appropriated to the fund by the general assembly.
(2) Money transferred to the fund under any law.
(3) Interest earned on the balance of the fund.
(d) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that
accrues from these investments shall be deposited in the fund.
(e) Money in the fund at the end of a state fiscal year does not
revert for any other purpose of the state general fund.
(f) The budget agency shall administer the fund. Whenever the
budget director makes a determination under subsection (b)(1) or
(b)(2), the budget agency shall notify the auditor of state of the
amount from the fund to be used for state tuition support
distributions. The auditor of state shall transfer the amount from
the fund to the state general fund. The amount transferred may be
used only for the purposes of making state tuition support
distributions under IC 20-43. If the amount is transferred under
subsection (b)(1), the amount shall be repaid to the fund from the
state general fund before the end of the state fiscal year in which
the transfer is made.
SECTION 15. IC 4-24-7-4, AS AMENDED BY P.L.246-2005,
SECTION 44, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 4. (a) Accounts of state institutions
described in sections 1 and 3 of this chapter shall be paid as follows:
(1) All such accounts shall be signed by the superintendent of
such institution, attested to by the seal of the institution, and
forwarded to the auditor of the county for payment from which
county the inmate or patient was admitted.
(2) All accounts accruing between January 1 and June 30 of each
year shall be forwarded to the county auditor on or before October
1 of such year.
(3) All accounts accruing between July 1 and December 31 of
each year shall be forwarded to the county auditor on or before
April 1 of the following year.
(4) Upon receipt of any such account, the county auditor shall
draw a warrant on the treasurer of the county for the payment of
the account, and the same shall be paid out of the funds of the
county appropriated therefor.
(5) The county council of each county of the state shall annually
appropriate sufficient funds to pay such accounts.
(b) All accounts of state institutions described in section 2 of this
chapter shall be paid as follows:
(1) All such accounts shall be signed by the superintendent of the
institution, attested to by the seal of the institution, and forwarded
to the auditor of the county for payment from the county from
which the inmate was admitted.
(2) All accounts accruing after December 31 and before April 1
of each year shall be forwarded to the county auditor on or before
May 15 of that year.
(3) All accounts accruing after March 31 and before July 1 of
each year shall be forwarded to the county auditor on or before
August 15 of that year.
(4) All accounts accruing after June 30 and before October 1 of
each year shall be forwarded to the county auditor on or before
November 15 of that year.
(5) All accounts accruing after September 30 and before January
1 of each year, and any reconciliations for previous periods, shall
be forwarded to the county auditor on or before March 15 of the
following year.
(6) Upon receipt of an account, the county auditor shall draw a
warrant on the treasurer of the county for the payment of the
account, which shall be paid from the funds of the county that
were appropriated for the payment.
(7) The county council of each county shall annually appropriate
sufficient funds to pay these accounts.
If a county has not paid an account within six (6) months after the
account is forwarded under this subsection, the auditor of state shall,
notwithstanding anything to the contrary in IC 6-1.1-21, reduce the
next distribution of property tax replacement credits under IC 6-1.1-21
to the county and withhold the amount owed on the account. The
auditor of state shall credit the withheld amount to the state general
fund for the purpose of curing the default. The account is then
considered paid. A county that has the county's distribution reduced
under this subsection shall apply the withheld amount only to the
county unit's share of the distribution and may not reduce a distribution
to any other civil taxing unit or school corporation within the county.
SECTION 16. IC 4-30-16-3, AS AMENDED BY P.L.2-2006,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 3. (a) The commission shall transfer the
surplus revenue in the administrative trust fund as follows:
(1) Before the last business day of January, April, July, and
October, the commission shall transfer to the treasurer of state, for
deposit in the Indiana state teachers' retirement fund
(IC 5-10.4-2), seven million five hundred thousand dollars
($7,500,000). Notwithstanding any other law, including any
appropriations law resulting from a budget bill (as defined in
IC 4-12-1-2), the money transferred under this subdivision shall
be set aside in the pension stabilization fund (IC 5-10.4-2-5) to be
used as a credit against the unfunded accrued liability of the
pre-1996 account (as defined in IC 5-10.4-1-12) of the Indiana
state teachers' retirement fund. The money transferred is in
addition to the appropriation needed to pay benefits for the state
fiscal year.
(2) Before the last business day of January, April, July, and
October, the commission shall transfer
(A) two seven million five hundred thousand dollars
($2,500,000) ($7,500,000) of the surplus revenue to the
treasurer of state for deposit in the "k" portion of the pension
relief fund (IC 5-10.3-11). and
(B) five million dollars ($5,000,000) of the surplus revenue to
the treasurer of state for deposit in the "m" portion of the
pension relief fund (IC 5-10.3-11).
(3) The surplus revenue remaining in the fund on the last day of
January, April, July, and October after the transfers under
subdivisions (1) and (2) shall be transferred by the commission to
the treasurer of state for deposit on that day in the build Indiana
fund.
(b) The commission may make transfers to the treasurer of state
more frequently than required by subsection (a). However, the number
of transfers does not affect the amount that is required to be transferred
for the purposes listed in subsection (a)(1) and (a)(2). Any amount
transferred during the month in excess of the amount required to be
transferred for the purposes listed in subsection (a)(1) and (a)(2) shall
be transferred to the build Indiana fund.
SECTION 17. IC 4-33-12-6, AS AMENDED BY HEA 1137-2008,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 6. (a) The department shall place in the state
general fund the tax revenue collected under this chapter.
(b) Except as provided by subsections (c) and (d) and IC 6-3.1-20-7,
the treasurer of state shall quarterly pay the following amounts:
(1) Except as provided in subsection (k), one dollar ($1) of the
admissions tax collected by the licensed owner for each person
embarking on a gambling excursion during the quarter or
admitted to a riverboat that has implemented flexible scheduling
under IC 4-33-6-21 during the quarter shall be paid to:
(A) the city in which the riverboat is docked, if the city:
(i) is located in a county having a population of more than
one hundred ten thousand (110,000) but less than one
hundred fifteen thousand (115,000); or
(ii) is contiguous to the Ohio River and is the largest city in
the county; and
(B) the county in which the riverboat is docked, if the
riverboat is not docked in a city described in clause (A).
horse racing in Indiana:
(A) To one (1) or more breed development funds established
by the Indiana horse racing commission under IC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horse
racing commission under IC 4-31. The commission may make
a grant under this clause only for purses, promotions, and
routine operations of the racetrack. No grants shall be made
for long term capital investment or construction, and no grants
shall be made before the racetrack becomes operational and is
offering a racing schedule.
(c) With respect to tax revenue collected from a riverboat located in
a historic hotel district, the treasurer of state shall quarterly pay the
following amounts:
(1) Twenty-two percent (22%) of the admissions tax collected
during the quarter shall be paid to the county treasurer of the
county in which the riverboat is docked. The county treasurer
shall distribute the money received under this subdivision as
follows:
(A) Twenty-two and seventy-five hundredths percent (22.75%)
shall be quarterly distributed to the county treasurer of a
county having a population of more than thirty-nine thousand
six hundred (39,600) but less than forty thousand (40,000) for
appropriation by the county fiscal body after receiving a
recommendation from the county executive. The county fiscal
body for the receiving county shall provide for the distribution
of the money received under this clause to one (1) or more
taxing units (as defined in IC 6-1.1-1-21) in the county under
a formula established by the county fiscal body after receiving
a recommendation from the county executive.
(B) Twenty-two and seventy-five hundredths percent (22.75%)
shall be quarterly distributed to the county treasurer of a
county having a population of more than ten thousand seven
hundred (10,700) but less than twelve thousand (12,000) for
appropriation by the county fiscal body. The county fiscal
body for the receiving county shall provide for the distribution
of the money received under this clause to one (1) or more
taxing units (as defined in IC 6-1.1-1-21) in the county under
a formula established by the county fiscal body after receiving
a recommendation from the county executive.
(C) Fifty-four and five-tenths percent (54.5%) shall be retained
by the county where the riverboat is docked for appropriation
by the county fiscal body after receiving a recommendation
from the county executive.
(2) Five percent (5%) of the admissions tax collected during the
quarter shall be paid to a town having a population of more than
two thousand two hundred (2,200) but less than three thousand
five hundred (3,500) located in a county having a population of
more than nineteen thousand three hundred (19,300) but less than
twenty thousand (20,000). At least twenty percent (20%) of the
taxes received by a town under this subdivision must be
transferred to the school corporation in which the town is located.
(3) Five percent (5%) of the admissions tax collected during the
quarter shall be paid to a town having a population of more than
three thousand five hundred (3,500) located in a county having a
population of more than nineteen thousand three hundred
(19,300) but less than twenty thousand (20,000). At least twenty
percent (20%) of the taxes received by a town under this
subdivision must be transferred to the school corporation in which
the town is located.
(4) Twenty percent (20%) of the admissions tax collected during
the quarter shall be paid in equal amounts to each town that:
(A) is located in the county in which the riverboat docks; and
(B) contains a historic hotel.
At least twenty percent (20%) of the taxes received by a town
under this subdivision must be transferred to the school
corporation in which the town is located.
(5) Ten percent (10%) of the admissions tax collected during the
quarter shall be paid to the Orange County development
commission established under IC 36-7-11.5. At least one-third
(1/3) of the taxes paid to the Orange County development
commission under this subdivision must be transferred to the
Orange County convention and visitors bureau.
(6) Thirteen percent (13%) of the admissions tax collected during
the quarter shall be paid to the West Baden Springs historic hotel
preservation and maintenance fund established by
IC 36-7-11.5-11(b).
(7) Twenty-five percent (25%) of the admissions tax collected
during the quarter shall be paid to the Indiana economic
development corporation to be used by the corporation for the
development and implementation of a regional economic
development strategy to assist the residents of the county in which
the riverboat is located and residents of contiguous counties in
improving their quality of life and to help promote successful and
sustainable communities. The regional economic development
strategy must include goals concerning the following issues:
(A) Job creation and retention.
(B) Infrastructure, including water, wastewater, and storm
water infrastructure needs.
(C) Housing.
(D) Workforce training.
(E) Health care.
(F) Local planning.
(G) Land use.
(H) Assistance to regional economic development groups.
(I) Other regional development issues as determined by the
Indiana economic development corporation.
(d) With respect to tax revenue collected from a riverboat that
operates from a county having a population of more than four hundred
thousand (400,000) but less than seven hundred thousand (700,000),
the treasurer of state shall quarterly pay the following amounts:
(1) Except as provided in subsection (k), one dollar ($1) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the city in which the riverboat is docked.
(2) Except as provided in subsection (k), one dollar ($1) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county in which the riverboat is docked.
(3) Except as provided in subsection (k), nine cents ($0.09) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county convention and visitors bureau or
promotion fund for the county in which the riverboat is docked.
(4) Except as provided in subsection (k), one cent ($0.01) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the northwest Indiana law enforcement training
center.
(5) Except as provided in subsection (k), fifteen cents ($0.15) of
the admissions tax collected by the licensed owner for each
person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during a quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the state fair commission for use in any activity
that the commission is authorized to carry out under IC 15-13-3.
(6) Except as provided in subsection (k), ten cents ($0.10) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the division of mental health and addiction. The
division shall allocate at least twenty-five percent (25%) of the
funds derived from the admissions tax to the prevention and
treatment of compulsive gambling.
(7) Except as provided in subsection (k) and section 7 of this
chapter, sixty-five cents ($0.65) of the admissions tax collected by
the licensed owner for each person embarking on a gambling
excursion during the quarter or admitted to a riverboat during the
quarter that has implemented flexible scheduling under
IC 4-33-6-21 shall be paid to the Indiana horse racing commission
to be distributed as follows, in amounts determined by the Indiana
horse racing commission, for the promotion and operation of
horse racing in Indiana:
(A) To one (1) or more breed development funds established
by the Indiana horse racing commission under IC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horse
racing commission under IC 4-31. The commission may make
a grant under this clause only for purses, promotions, and
routine operations of the racetrack. No grants shall be made
for long term capital investment or construction, and no grants
shall be made before the racetrack becomes operational and is
offering a racing schedule.
(e) Money paid to a unit of local government under subsection
(b)(1) through (b)(2), (c)(1) through (c)(4), or (d)(1) through (d)(2):
(1) must be paid to the fiscal officer of the unit and may be
deposited in the unit's general fund or riverboat fund established
under IC 36-1-8-9, or both;
(2) may not be used to reduce the unit's maximum levy under
IC 6-1.1-18.5 but may be used at the discretion of the unit to
reduce the property tax levy of the unit for a particular year;
(3) may be used for any legal or corporate purpose of the unit,
including the pledge of money to bonds, leases, or other
obligations under IC 5-1-14-4; and
(4) is considered miscellaneous revenue.
(f) Money paid by the treasurer of state under subsection (b)(3) or
(d)(3) shall be:
(1) deposited in:
(A) the county convention and visitor promotion fund; or
(B) the county's general fund if the county does not have a
convention and visitor promotion fund; and
(2) used only for the tourism promotion, advertising, and
economic development activities of the county and community.
(g) Money received by the division of mental health and addiction
under subsections (b)(5) and (d)(6):
(1) is annually appropriated to the division of mental health and
addiction;
(2) shall be distributed to the division of mental health and
addiction at times during each state fiscal year determined by the
budget agency; and
(3) shall be used by the division of mental health and addiction
for programs and facilities for the prevention and treatment of
addictions to drugs, alcohol, and compulsive gambling, including
the creation and maintenance of a toll free telephone line to
provide the public with information about these addictions. The
division shall allocate at least twenty-five percent (25%) of the
money received to the prevention and treatment of compulsive
gambling.
(h) This subsection applies to the following:
(1) Each entity receiving money under subsection (b).
(2) Each entity receiving money under subsection (d)(1) through
(d)(2).
(3) Each entity receiving money under subsection (d)(5) through
(d)(7).
The treasurer of state shall determine the total amount of money paid
by the treasurer of state to an entity subject to this subsection during
the state fiscal year 2002. The amount determined under this subsection
is the base year revenue for each entity subject to this subsection. The
treasurer of state shall certify the base year revenue determined under
this subsection to each entity subject to this subsection.
(i) This subsection applies to an entity receiving money under
subsection (d)(3) or (d)(4). The treasurer of state shall determine the
total amount of money paid by the treasurer of state to the entity
described in subsection (d)(3) during state fiscal year 2002. The
amount determined under this subsection multiplied by nine-tenths
(0.9) is the base year revenue for the entity described in subsection
(d)(3). The amount determined under this subsection multiplied by
one-tenth (0.1) is the base year revenue for the entity described in
subsection (d)(4). The treasurer of state shall certify the base year
revenue determined under this subsection to each entity subject to this
subsection.
(j) This subsection does not apply to an entity receiving money
under subsection (c). For state fiscal years beginning after June 30,
2002, the total amount of money distributed to an entity under this
section during a state fiscal year may not exceed the entity's base year
revenue as determined under subsection (h) or (i). If the treasurer of
state determines that the total amount of money distributed to an entity
under this section during a state fiscal year is less than the entity's base
year revenue, the treasurer of state shall make a supplemental
distribution to the entity under IC 4-33-13-5(g).
(k) This subsection does not apply to an entity receiving money
under subsection (c). For state fiscal years beginning after June 30,
2002, the treasurer of state shall pay that part of the riverboat
admissions taxes that:
(1) exceeds a particular entity's base year revenue; and
(2) would otherwise be due to the entity under this section;
to the property tax replacement state general fund instead of to the
entity.
SECTION 18. IC 4-33-13-5, AS AMENDED BY HEA 1137-2008,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 5. (a) This subsection does not apply to tax
revenue remitted by an operating agent operating a riverboat in a
historic hotel district. After funds are appropriated under section 4 of
this chapter, each month the treasurer of state shall distribute the tax
revenue deposited in the state gaming fund under this chapter to the
following:
(1) The first thirty-three million dollars ($33,000,000) of tax
revenues collected under this chapter shall be set aside for
revenue sharing under subsection (e).
(2) Subject to subsection (c), twenty-five percent (25%) of the
remaining tax revenue remitted by each licensed owner shall be
paid:
(A) to the city that is designated as the home dock of the
riverboat from which the tax revenue was collected, in the case
of:
(i) a city described in IC 4-33-12-6(b)(1)(A); or
(ii) a city located in a county having a population of more
than four hundred thousand (400,000) but less than seven
hundred thousand (700,000); or
(B) to the county that is designated as the home dock of the
riverboat from which the tax revenue was collected, in the case
of a riverboat whose home dock is not in a city described in
clause (A).
(3) Subject to subsection (d), the remainder of the tax revenue
remitted by each licensed owner shall be paid to the property tax
replacement state general fund. In each state fiscal year, the
treasurer of state shall make the transfer required by this
subdivision not later than the last business day of the month in
which the tax revenue is remitted to the state for deposit in the
state gaming fund. However, if tax revenue is received by the
state on the last business day in a month, the treasurer of state
may transfer the tax revenue to the property tax replacement state
general fund in the immediately following month.
(b) This subsection applies only to tax revenue remitted by an
operating agent operating a riverboat in a historic hotel district. After
funds are appropriated under section 4 of this chapter, each month the
treasurer of state shall distribute the tax revenue remitted by the
operating agent under this chapter as follows:
(1) Thirty-seven and one-half percent (37.5%) shall be paid to the
property tax replacement state general fund. established under
IC 6-1.1-21.
(2) Nineteen percent (19%) shall be paid to the West Baden
Springs historic hotel preservation and maintenance fund
established by IC 36-7-11.5-11(b). However, at any time the
balance in that fund exceeds twenty million dollars
($20,000,000), the amount described in this subdivision shall be
paid to the property tax replacement state general fund.
established under IC 6-1.1-21.
(3) Eight percent (8%) shall be paid to the Orange County
development commission established under IC 36-7-11.5.
(4) Sixteen percent (16%) shall be paid in equal amounts to each
town that is located in the county in which the riverboat docks and
contains a historic hotel. The following apply to taxes received by
a town under this subdivision:
(A) At least twenty-five percent (25%) of the taxes must be
transferred to the school corporation in which the town is
located.
(B) At least twelve and five-tenths percent (12.5%) of the
taxes must be transferred to the Orange County convention
and visitors bureau.
(5) Nine percent (9%) shall be paid to the county treasurer of the
county in which the riverboat is docked. The county treasurer
shall distribute the money received under this subdivision as
follows:
(A) Twenty-two and twenty-five hundredths percent (22.25%)
shall be quarterly distributed to the county treasurer of a
county having a population of more than thirty-nine thousand
six hundred (39,600) but less than forty thousand (40,000) for
appropriation by the county fiscal body after receiving a
recommendation from the county executive. The county fiscal
body for the receiving county shall provide for the distribution
of the money received under this clause to one (1) or more
taxing units (as defined in IC 6-1.1-1-21) in the county under
a formula established by the county fiscal body after receiving
a recommendation from the county executive.
(B) Twenty-two and twenty-five hundredths percent (22.25%)
shall be quarterly distributed to the county treasurer of a
county having a population of more than ten thousand seven
hundred (10,700) but less than twelve thousand (12,000) for
appropriation by the county fiscal body after receiving a
recommendation from the county executive. The county fiscal
body for the receiving county shall provide for the distribution
of the money received under this clause to one (1) or more
taxing units (as defined in IC 6-1.1-1-21) in the county under
a formula established by the county fiscal body after receiving
a recommendation from the county executive.
(C) Fifty-five and five-tenths percent (55.5%) shall be retained
by the county where the riverboat is docked for appropriation
by the county fiscal body after receiving a recommendation
from the county executive.
IC 6-1.1-18.5.
(g) This subsection does not apply to an entity receiving money
under IC 4-33-12-6(c). Before September 15 of each year, the treasurer
of state shall determine the total amount of money distributed to an
entity under IC 4-33-12-6 during the preceding state fiscal year. If the
treasurer of state determines that the total amount of money distributed
to an entity under IC 4-33-12-6 during the preceding state fiscal year
was less than the entity's base year revenue (as determined under
IC 4-33-12-6), the treasurer of state shall make a supplemental
distribution to the entity from taxes collected under this chapter and
deposited into the property tax replacement state general fund. Except
as provided in subsection (i), the amount of an entity's supplemental
distribution is equal to:
(1) the entity's base year revenue (as determined under
IC 4-33-12-6); minus
(2) the sum of:
(A) the total amount of money distributed to the entity during
the preceding state fiscal year under IC 4-33-12-6; plus
(B) any amounts deducted under IC 6-3.1-20-7.
(h) This subsection applies only to a county containing a
consolidated city. The county auditor shall distribute the money
received by the county under subsection (e) as follows:
(1) To each city, other than a consolidated city, located in the
county according to the ratio that the city's population bears to the
total population of the county.
(2) To each town located in the county according to the ratio that
the town's population bears to the total population of the county.
(3) After the distributions required in subdivisions (1) and (2) are
made, the remainder shall be paid in equal amounts to the
consolidated city and the county.
(i) This subsection applies only to the Indiana horse racing
commission. For each state fiscal year the amount of the Indiana horse
racing commission's supplemental distribution under subsection (g)
must be reduced by the amount required to comply with
IC 4-33-12-7(a).
SECTION 19. IC 4-35-5-3, AS ADDED BY P.L.233-2007,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 3. (a) A permit holder that is issued a
gambling game license under this article must pay to the commission
an initial licensing fee of two hundred fifty million dollars
($250,000,000) as follows:
JANUARY 1, 2009]: Sec. 12. (a) The Indiana horse racing commission
shall enforce the requirements of this section.
(b) Except as provided in subsections (j) and (k), a licensee shall
before the fifteenth day of each month devote to the gaming integrity
fund, horse racing purses, and to horsemen's associations an amount
equal to fifteen percent (15%) of the adjusted gross receipts of the slot
machine wagering from the previous month at the licensee's racetrack.
The Indiana horse racing commission may not use any of this money
for any administrative purpose or other purpose of the Indiana horse
racing commission, and the entire amount of the money shall be
distributed as provided in this section. A licensee shall pay the first two
hundred fifty thousand dollars ($250,000) distributed under this section
in a state fiscal year to the commission for deposit in the gaming
integrity fund established by IC 4-35-8.7-3. After this money has been
distributed to the commission, a licensee shall distribute the remaining
money devoted to horse racing purses and to horsemen's associations
under this subsection as follows:
(1) Five-tenths percent (0.5%) shall be transferred to horsemen's
associations for equine promotion or welfare according to the
ratios specified in subsection (e).
(2) Two and five-tenths percent (2.5%) shall be transferred to
horsemen's associations for backside benevolence according to
the ratios specified in subsection (e).
(3) Ninety-seven percent (97%) shall be distributed to promote
horses and horse racing as provided in subsection (d).
(c) A horsemen's association shall expend the amounts distributed
to the horsemen's association under subsection (b)(1) through (b)(2) for
a purpose promoting the equine industry or equine welfare or for a
benevolent purpose that the horsemen's association determines is in the
best interests of horse racing in Indiana for the breed represented by the
horsemen's association. Expenditures under this subsection are subject
to the regulatory requirements of subsection (f).
(d) A licensee shall distribute the amounts described in subsection
(b)(3) as follows:
(1) Forty-six percent (46%) for thoroughbred purposes as follows:
(A) Sixty percent (60%) for the following purposes:
(i) Ninety-seven percent (97%) for thoroughbred purses.
(ii) Two and four-tenths percent (2.4%) to the horsemen's
association representing thoroughbred owners and trainers.
(iii) Six-tenths percent (0.6%) to the horsemen's association
representing thoroughbred owners and breeders.
the Indiana horse racing commission concerning the use of the
money by the horsemen's association. The report must include
information as required by the commission.
(2) The horsemen's association must register with the Indiana
horse racing commission.
(g) The commission shall provide the Indiana horse racing
commission with the information necessary to enforce this section.
(h) The Indiana horse racing commission shall investigate any
complaint that a licensee has failed to comply with the horse racing
purse requirements set forth in this section. If, after notice and a
hearing, the Indiana horse racing commission finds that a licensee has
failed to comply with the purse requirements set forth in this section,
the Indiana horse racing commission may:
(1) issue a warning to the licensee;
(2) impose a civil penalty that may not exceed one million dollars
($1,000,000); or
(3) suspend a meeting permit issued under IC 4-31-5 to conduct
a pari-mutuel wagering horse racing meeting in Indiana.
(i) A civil penalty collected under this section must be deposited in
the state general fund.
(j) For a state fiscal year beginning after June 30, 2008, and ending
before July 1, 2009, the amount of money dedicated to the purposes
described in subsection (b) for a particular state fiscal year is equal to
the lesser of:
(1) fifteen percent (15%) of the licensee's adjusted gross receipts
for the state fiscal year; or
(2) eighty-five million dollars ($85,000,000).
If fifteen percent (15%) of a licensee's adjusted gross receipts for the
state fiscal year exceeds the amount specified in subdivision (2), the
licensee shall transfer the amount of the excess to the commission for
deposit in the property tax reduction trust state general fund.
established by IC 4-35-8-2. The licensee shall adjust the transfers
required under this section in the final month of the state fiscal year to
comply with the requirements of this subsection.
(k) For a state fiscal year beginning after June 30, 2009, the amount
of money dedicated to the purposes described in subsection (b) for a
particular state fiscal year is equal to the lesser of:
(1) fifteen percent (15%) of the licensee's adjusted gross receipts
for the state fiscal year; or
(2) the amount dedicated to the purposes described in subsection
(b) in the previous state fiscal year increased by a percentage that
does not exceed the percent of increase in the United States
Department of Labor Consumer Price Index during the year
preceding the year in which an increase is established.
If fifteen percent (15%) of a licensee's adjusted gross receipts for the
state fiscal year exceeds the amount specified in subdivision (2), the
licensee shall transfer the amount of the excess to the commission for
deposit in the property tax reduction trust state general fund.
established by IC 4-35-8-2. The licensee shall adjust the transfers
required under this section in the final month of the state fiscal year to
comply with the requirements of this subsection.
SECTION 22. IC 4-35-8-3, AS ADDED BY P.L.233-2007,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 3. The department shall deposit tax revenue
collected under section 1 of this chapter in the property tax reduction
trust state general fund.
SECTION 23. IC 5-1-5-1, AS AMENDED BY P.L.2-2006,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. The following terms as used in this chapter
have the following meanings:
(a) "Governing body" means the council, commission, board of
commissioners, board of directors, board of trustees, or other
legislative body in which the legislative powers of the issuing body are
vested.
(b) "Issuing body" means the state of Indiana, its agencies,
commissions, universities, colleges, institutions, political subdivisions,
counties, school corporations, hospital associations, municipal and
quasi-municipal corporations, special taxing districts, and any
corporation which has issued bonds payable directly or indirectly from
lease rentals payable by any of the foregoing issuing bodies, now or
hereafter existing under the laws of the state.
(c) "Bond" means any revenue bond, general obligation bond, or
advance refunding bond.
(d) "Revenue bond" means any bond note, warrant, certificate of
indebtedness, or other obligation, including a certificate or other
evidence of participation in the lessor's interest in and rights under a
lease, for the payment of money issued by an issuing body or any
predecessor of any issuing body which is payable from designated
revenues, rental payments, special benefits, taxes, or a special fund but
excluding any obligation constituting an indebtedness within the
meaning of the constitutional debt limitation and any obligation
payable solely from special assessments or special assessments and a
guaranty fund.
(e) "General obligation bond" means any bond, note, warrant,
certificate of indebtedness, or other obligation of an issuing body which
constitutes an indebtedness within the meaning of the constitutional
debt limitation.
(f) "Advance refunding bonds" means bonds issued for the purpose
of refunding bonds first subject to redemption or maturing after the
date of the advance refunding bonds.
(g) "Ordinance" means an ordinance of a city or town or resolution
or other instrument by which the governing body of the issuing body
exercising any power hereunder takes formal action and adopts
legislative provisions and matters of some permanency.
(h) "Corporation which has issued bonds" means a corporation
organized under IC 20-47-2 or IC 20-47-3, the laws of any state of the
United States of America or of the United States of America, including
any bank, trust company, or national association serving as a trustee
under an indenture providing for issuance of bonds.
(i) "Local issuing body" means an issuing body that is:
(1) a political subdivision (as defined in IC 36-1-2-13);
(2) a district (as defined in IC 6-1.1-21.2-5); or
(3) a corporation or other entity that:
(A) is not a body corporate and politic established as an
instrumentality of the state; and
(B) has issued bonds that are payable directly or indirectly
from lease rentals payable by a political subdivision or
district described in subdivision (1) or (2).
(j) "Special benefit taxes" means a special tax levied and
collected on an ad valorem basis on property for the purpose of
financing local public improvements that:
(1) are not political or governmental in nature; and
(2) are of special benefit to the residents and property of the
area.
(k) "Tax increment revenues" means an allocation of:
(1) ad valorem property taxes;
(2) state or local adjusted gross income taxes; or
(3) state or local gross retail and use taxes;
to a redevelopment district that is based on an increase in the
assessed value, wages, sales, or other economic activity occurring
in a designated area. The term includes allocations described in
IC 5-28-26-9, IC 6-1.1-21.2-10, IC 36-7-26-10, IC 36-7-27-8,
IC 36-7-31-6, and IC 36-7-31.3-4.
(l) "Redevelopment district" refers to the following:
(1) An airport development zone under IC 8-22-3.5.
(2) A redevelopment district established under:
(A) IC 36-7-14; or
(B) IC 36-7-15.1.
(3) A special taxing district described in:
(A) IC 36-7-14.5-12.5(d); or
(B) IC 36-7-30-3(b).
(4) Another public entity to which tax increment revenues are
allocated.
(i) (m) Words used in this chapter importing singular or plural
number may be construed so that one (1) number includes both.
SECTION 24. IC 5-1-5-17 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]: Sec. 17. (a) This section applies to bonds that are:
(1) issued after June 30, 2008, by a local issuing body; and
(2) payable from ad valorem property taxes, special benefit
taxes on property, or tax increment revenues derived from
property taxes;
including bonds that are issued under a statute that permits the
bonds to be issued without complying with any other law or
otherwise expressly exempts the bonds from the requirements of
this section.
(b) The last date permitted under an agreement for the payment
of principal and interest on bonds that are issued to retire or
otherwise refund other revenue bonds or general obligation bonds
may not extend beyond the maximum term of the bonds being
refunded.
SECTION 25. IC 5-1-5-18 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]: Sec. 18. (a) This section applies to bonds that are:
(1) issued after June 30, 2008, by a local issuing body; and
(2) payable from ad valorem property taxes, special benefit
taxes on property, or tax increment revenues derived from
property taxes;
including bonds that are issued under a statute that permits the
bonds to be issued without complying with any other law or
otherwise expressly exempts the bonds from the requirements of
this section.
(b) Savings (as computed under section 2 of this chapter) that
accrue from the issuance of bonds to retire or otherwise refund
other bonds may be used only for the following purposes:
(1) To maintain a debt service reserve fund for the refunding
bonds at the level required under the terms of the refunding
bonds, if the local issuing body adopts an ordinance,
resolution, or order authorizing that use of the proceeds or
earnings.
(2) To pay the principal or interest, or both, on:
(A) the refunding bonds; or
(B) other bonds, if the issuing body approves an ordinance
authorizing the use of the savings to pay principal or
interest on other bonds.
(3) To reduce the rate or amount of ad valorem property
taxes, special benefit taxes on property, or tax increment
revenues imposed by or allocated to the local issuing body.
SECTION 26. IC 5-1-13-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. As used in The
definitions in this section apply throughout this chapter:
(1) "Bonds" has the same definition that