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 the term is given in
IC 5-1-11-1.
(2) "Local issuing body" has the meaning set forth in
IC 5-1-5-1.
(3) "Political subdivision" has the same definition that the term is
given in IC 36-1-2-13.
(4) "Special benefit taxes" has the meaning set forth in
IC 5-1-5-1.
(5) "Tax increment revenues" has the meaning set forth in
IC 5-1-5-1.
SECTION 27. IC 5-1-13-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. (a) Notwithstanding
any other law, whenever:
(1) bonds are issued by any political subdivision local issuing
body in the state of Indiana for any lawful purpose or project;
(2) the purpose or project for which the bonds were issued has
been accomplished or abandoned; and
(3) a surplus remains from the proceeds of the bonds or
investment earnings derived from the proceeds of those bonds;
the political subdivision local issuing body may use the surplus only
in the manner prescribed by subsection (b), or (c), or (d).
(b) The legislative body or other governing body of any such
political subdivision local issuing body may by an order, ordinance, or
resolution entered of record direct the disbursing officer of such
political subdivision local issuing body to transfer the surplus bond
proceeds or investment earnings to the fund of the political subdivision
local issuing body pledged to the payment of principal and interest on
those bonds, and upon such order, ordinance, or resolution being made,
the disbursing officer shall make such transfer. Thereafter such funds
transferred shall be used for the payment of the bonds to which the
surplus bond proceeds or investment earnings are attributable or
interest due for such bonds.
(c) Surplus bond proceeds or investment earnings may be used
by a local issuing body for the following purposes:
(1) To maintain a debt service reserve fund for the bonds to
which the surplus bond proceeds or investment earnings are
attributable, at the level required under the terms of the
bonds, if the local issuing body adopts an ordinance,
resolution, or order authorizing that use of the proceeds or
earnings.
(2) To pay the principal or interest, or both, on any other
bonds of the local issuing body, if the local issuing body adopts
an ordinance, a resolution, or an order authorizing the use of
the surplus proceeds to pay principal or interest on the bonds.
(3) To reduce the rate or amount of ad valorem property
taxes, special benefit taxes on property, or tax increment
revenues imposed by or allocated to the local issuing body.
(c) (d) This section applies to bonds that are not payable from
ad valorem property taxes, special benefit taxes on property, or tax
increment revenues derived from property taxes. Surplus bond
proceeds or investment earnings may be used by a political subdivision
local issuing body for the same purpose or type of project for which
the bonds were originally issued, if:
(1) the fiscal officer of the political subdivision local issuing
body certifies before or at the time of that use that the surplus was
not anticipated at the time of issuance of the bonds; and
(2) the board or legislative body responsible for issuing the bonds
takes action approving the use of surplus bond proceeds or
investment earnings for the same purpose or type of project for
which the bonds were originally issued.
SECTION 28. IC 5-1-14-1.3 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]: Sec. 1.3. The following definitions apply throughout this
chapter:
(1) "Local issuing body" has the meaning set forth in
IC 5-1-5-1.
(2) "Special benefit taxes" has the meaning set forth in
IC 5-1-5-1.
(3) "Tax increment revenues" has the meaning set forth in
IC 5-1-5-1.
SECTION 29. IC 5-1-14-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 10. (a) If an issuer has
issued obligations under a statute that establishes a maximum term or
repayment period for the obligations, notwithstanding that statute, the
issuer may continue to make payments of principal, interest, or both, on
the obligations after the expiration of the term or period if principal or
interest owed to owners of the obligations remains unpaid.
(b) This section does not authorize the use of revenues or funds to
make payments of principal and interest other than those revenues or
funds that were pledged for the payments before the expiration of the
term or period.
(c) Except as otherwise provided by this section, IC 36-7-12-27,
or IC 36-7-14-25.1, the maximum term or repayment period for
obligations issued after June 30, 2008, that are wholly or partially
payable from ad valorem property taxes, special benefit taxes on
property, or tax increment revenues derived from property taxes
may not exceed:
(1) the maximum applicable period under federal law, for
obligations that are issued to evidence loans made or
guaranteed by the federal government or a federal agency;
(2) twenty-five (25) years, for obligations that are wholly or
partially payable from tax increment revenues derived from
property taxes; or
(3) twenty (20) years, for obligations that are not described in
subdivision (1) or (2) and are wholly or partially payable from
ad valorem property taxes or special benefit taxes on
property.
SECTION 30. IC 5-1-14-15, AS ADDED BY P.L.234-2007,
SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 15. (a) Before July 1, 2008, a county or
municipality may issue bonds, notes, or other obligations for the
purpose of providing funds to pay pension benefits under IC 36-8-6,
IC 36-8-7, or IC 36-8-7.5.
(b) Notwithstanding any other law:
(1) bonds, notes, or other obligations issued for the purpose
described in this section may have a final maturity date up to, but
not exceeding, forty (40) years from the date of original issuance;
(2) the amount of bonds, notes, or other obligations that may be
issued for the purpose described in this section may not exceed
two percent (2%) of the true tax value of property located within
the county or municipality; and
(3) the proceeds of bonds, notes, or other obligations issued for
the purpose described in this section may be deposited to the
issuing county's or municipality's separate account described in
IC 5-10.3-11-6.
(c) This section is supplemental to all other laws but does not
relieve a county or municipality from complying with other procedural
requirements for the issuance of bonds, notes, or other obligations.
SECTION 31. IC 5-1-14-16 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]: Sec. 16. (a) This section applies to obligations that are:
(1) issued after June 30, 2008, by a local issuing body; and
(2) payable from ad valorem property taxes, special benefit
taxes on property, or tax increment revenues derived from
property taxes;
including obligations that are issued under a statute that permits
the bonds to be issued without complying with any other law or
otherwise expressly exempts the bonds from the requirements of
this section.
(b) An agreement for the issuance of obligations must provide
for the payment of principal and interest on the obligations in
nearly equal payment amounts and at regular designated intervals
over the maximum term of the obligations except to the extent that:
(1) interest for a particular repayment period has been paid
from the proceeds of the obligations under section 6 of this
chapter; or
(2) the local issuing body authorizes a different payment
schedule to:
(A) maintain substantially equal payments, in the
aggregate, in any period in which the local issuing body
pays the interest and principal on outstanding obligations;
(B) provide for the payment of principal on the obligations
in amounts and at intervals that will produce an aggregate
amount of principal payments greater than or equal to the
aggregate amount that would otherwise be paid as of the
same date;
(C) provide for level principal payments over the term of
the obligations, in order to reduce total interest costs; or
(D) with respect to obligations wholly or partially payable
from tax increment revenues derived from property taxes,
provide for the payment of principal and interest in
varying amounts over the term of the obligations as
necessary due to the variation in the amount of tax
increment revenues available for those payments.
SECTION 32. IC 5-1-16-42 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 42. (a) When the
authority, the board of trustees or board of managers of the hospital, the
board of commissioners of the county, and a majority of the county
council have agreed upon the terms and conditions of any lease
proposed to be entered into under section 38 or 39 of this chapter, and
before the final execution of the lease, the county auditor shall give
notice by publication of a public hearing to be held in the county by the
board of commissioners. The hearing shall take place on a day not
earlier than ten (10) days after the publication of the notice. The notice
of the hearing shall be published one (1) time in a newspaper of general
circulation printed in the English language and published in the county.
The notice shall do the following:
(1) Name the day, place, and hour of the hearing.
(2) Set forth a brief summary of the principal terms of the lease
agreed upon, including the character and location of the property
to be leased, the lease rental to be paid, and the number of years
the contract is to be in effect.
(3) State a location where the proposed lease, drawings, plans,
specifications, and estimates may be examined.
The proposed lease and the drawings, plans, specifications, and
estimates of construction cost for the building shall be open to
inspection by the public during the ten (10) day period and at the
hearing. All interested persons shall have a right to be heard at the
hearing on the necessity for the execution of the lease and whether the
lease rental under the lease is fair and reasonable. The hearing may be
adjourned to a later date with the place of the hearing fixed prior to
adjournment. Following the hearing, the board of commissioners may
either authorize the execution of the lease as originally agreed upon or
may make modifications that are agreed upon by the authority, the
board of trustees or board of managers of the hospital, and the county
council. The authorization shall be by an order that is entered in the
official records of the board of commissioners. The lease contract shall
be executed on behalf of the county by the board of commissioners.
county executive.
(3) Of county assessor, township trustee, and township assessor
(if any), by the county auditor.
(4) Of city officers, except the executive and members of the
legislative body, by the city executive.
(5) Of members of the board of public works or of the board of
public works and safety in cities, by the city legislative body.
(6) Of clerk-treasurer and marshal of a town, by the town
legislative body.
(7) Of a controller of a solid waste management district
established under IC 13-21 or IC 13-9.5 (before its repeal), by the
board of directors of the solid waste management district.
(b) A person who approves an official bond shall write the approval
on the bond.
(c) A bond must be approved before it is filed.
SECTION 34. IC 5-4-1-18 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 18. (a) Except as
provided in subsection (b), the following city, town, county, or
township officers and employees shall file an individual surety bond:
(1) City judges, controllers, clerks, and clerk-treasurers.
(2) Town judges and clerk-treasurers.
(3) Auditors, treasurers, recorders, surveyors, sheriffs, coroners,
assessors, and clerks.
(4) Township trustees. and assessors.
(5) Those employees directed to file an individual bond by the
fiscal body of a city, town, or county.
(6) Township assessors (if any).
(b) The fiscal body of a city, town, county, or township may by
ordinance authorize the purchase of a blanket bond or a crime
insurance policy endorsed to include faithful performance to cover the
faithful performance of all employees, commission members, and
persons acting on behalf of the local government unit, including those
officers described in subsection (a).
(c) The fiscal bodies of the respective units shall fix the amount of
the bond of city controllers, city clerk-treasurers, town clerk-treasurers,
Barrett Law fund custodians, county treasurers, county sheriffs, circuit
court clerks, township trustees, and conservancy district financial
clerks as follows:
(1) The amount must equal fifteen thousand dollars ($15,000) for
each one million dollars ($1,000,000) of receipts of the officer's
office during the last complete fiscal year before the purchase of
the bond, subject to subdivision (2).
(2) The amount may not be less than fifteen thousand dollars
($15,000) nor more than three hundred thousand dollars
($300,000).
County auditors shall file bonds in amounts of not less than fifteen
thousand dollars ($15,000), as fixed by the fiscal body of the county.
The amount of the bond of any other person required to file an
individual bond shall be fixed by the fiscal body of the unit at not less
than eight thousand five hundred dollars ($8,500).
(d) A controller of a solid waste management district established
under IC 13-21 or IC 13-9.5 (before its repeal) shall file an individual
surety bond in an amount:
(1) fixed by the board of directors of the solid waste management
district; and
(2) that is at least fifteen thousand dollars ($15,000).
(e) Except as provided under subsection (d), a person who is
required to file an individual surety bond by the board of directors of
a solid waste management district established under IC 13-21 or
IC 13-9.5 (before its repeal) shall file a bond in an amount fixed by the
board of directors.
(f) In 1982 and every four (4) years after that, the state examiner
shall review the bond amounts fixed under this section and report in an
electronic format under IC 5-14-6 to the general assembly whether
changes are necessary to ensure adequate and economical coverage.
(g) The commissioner of insurance shall prescribe the form of the
bonds or crime policies required by this section, in consultation with
the commission on public records under IC 5-15-5.1-6.
SECTION 35. IC 5-10.3-11-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 4. (a) Monies
from the pension relief fund shall be paid annually by the state board
under the procedures specified in this section.
(b) Before April 1 of Each year, before a date set by the state
board, each unit of local government must certify to the state board:
(1) the amount of payments made during the preceding year for
benefits under its pension funds covered by this chapter, referred
to in this section as "pension payments";
(2) the data determined necessary by the state board to perform an
actuarial valuation of the unit's pension funds covered by this
chapter; and
(3) the names required to prepare the list specified in subsection
(c); and
(4) any other information that is necessary for the state board
to make distributions to units under this chapter.
A unit is ineligible to receive a distribution under this section if it does
not supply before April 1 of each year (i) the complete information
required by this subsection or (ii) a substantial amount of the
information required if it is accompanied by an affidavit of the chief
executive officer of the unit detailing the steps which have been taken
to obtain the information and the reasons the complete information has
not been obtained. This subsection supersedes the reporting
requirement of IC 5-10-1.5 as it applies to pension funds covered by
this chapter.
(c) Before July 1 of Each year, before a date set by the state
board, the state board shall prepare a list of all police officers and
firefighters, active, retired, and deceased if their beneficiaries are
eligible for benefits, who are members of a police or fire pension fund
that was established before May 1, 1977. The list may not include
police officers, firefighters, or their beneficiaries for whom no future
benefits will be paid. The state board shall then compute the present
value of the accrued liability to provide the pension and other benefits
to each person on the list.
(d) Before July 1 of Each year, before a date set by the state
board, the state board shall determine the total pension payments made
by all units of local government for the preceding year and shall
estimate the total pension payments to be made to all units in the
calendar year in which the July 1 occurs and in the following calendar
year.
(e) Each calendar year, the state board shall, with respect to the
following calendar year, determine for each unit of local government
an amount (Dy). The state board shall, in two (2) equal installments
before July 1 and before October 2, distribute to each eligible unit of
local government the amount (Dy) determined for the unit with respect
to the following calendar year. The amount (Dy) shall be determined by
the following STEPS:
STEP ONE. Subtract the total distribution made to units (Dy-1) in the
preceding calendar year from the total pension payments made by units
(Py-1) in the preceding calendar year.
STEP TWO. Multiply the STEP ONE difference by (1+k) as (k) is
determined in STEP THREE.
STEP THREE. Determine the annual percentage increase (k) in the
STEP ONE difference which will allow the present value of all future
estimated distributions, as computed under STEP FOUR, from the
pension relief fund to equal the "k portion" of the pension relief fund
balance plus the present value of all future receipts to the "k portion"
of the fund, but which will not allow the "k portion" of the pension
relief fund balance to be negative. These present values shall be
determined based on the current long term actuarial assumptions. The
"k portion" of the pension relief fund balance is the total pension relief
fund balance less the "m portion" of the fund. The percentage increase
(k) shall be computed to the nearest one thousandth of one percent
(.001%). All years, after the year 2000, in which the receipts to the
fund plus the net pension payments by all the units equal or exceed the
total pension payments shall be ignored for the purposes of these
calculations.
STEP FOUR. Subtract the STEP TWO product from the estimated
total pension payments to be made by all units (Py) in the calendar year
for which the distribution is to be made.
STEP FIVE. Multiply the STEP FOUR difference by one-half (1/2)
of the sum of two quotients, (1) the quotient of the unit's number of
police officers and firefighters on December 31 of the year before the
year of the distribution who are members of a pension fund established
before May 1, 1977, who are retired, and who are deceased if their
beneficiaries are eligible for benefits (unit) divided by the total number
of these police officers and firefighters (total units) on December 31 of
the year before the year of the distribution in all units plus (2) the
quotient of the unit's pension payments (payments) divided by the total
pension payments (total payments) by all units.
Expressed mathematically:
Dy = (Py - ((Py-1 - Dy-1) x (1 + k))) x ½
(unit/(total unit) + payment/(total payment)).
(f) If in any year the distribution made to a unit of local government
is larger than the unit's pension payments to its retirees and their
beneficiaries for that year, the excess may not be distributed to the unit
but must be transferred to the 1977 police officers' and firefighters'
pension and disability fund and the unit's contributions to that fund
shall be reduced for that year by the amount of the transfer.
(g) If in any year after 2000, the STEP FOUR difference under
subsection (e) is smaller than the revenue to the pension relief fund in
that year, then the revenue plus interest plus the fund balance in that
year shall be used in STEP FIVE of subsection (e) instead of the STEP
FOUR difference.
(h) The state board shall have its actuary report annually on the
appropriateness of the actuarial assumptions used in determining the
distribution amount under subsection (e). At least every five (5) years,
the state board shall have its actuary recompute the value of (k) under
STEP TWO of subsection (e).
(i) Each calendar year the state board shall determine the amounts
to be allocated to the "m portion" of the pension relief fund under the
following STEPS, which shall be completed before July 1 of each year:
STEP ONE. The state board shall determine the following:
(1) "Excess earnings", which are the state board's projection of
earnings for the calendar year from investments of the "k portion" of
the fund that exceed the amount of earnings that would have been
earned if the rate of earnings was the rate assumed by the actuary of the
state board in his calculation of (k) under STEP THREE of subsection
(e).
(2) "Prior deficit amount", which is:
(A) the amount of earnings that would have been earned under
the rate assumed by the actuary of the state board in his
calculation of (k) under STEP THREE of subsection (e);
minus
(B) the amount of earnings received;
for a calendar year after 1981 in which (B) is less than (A).
STEP TWO. The state board shall distribute to the "m portion" the
excess earnings less any prior deficit amounts.
(j) The "m portion" of the fund shall be any direct allocations plus:
(1) amounts allocated under subsection (i); and
(2) any earnings on the "m portion" less amounts previously
distributed under subsection (l).
(k) The state board shall determine, based on actual experience and
reasonable projections, the units eligible for distribution from the "m
portion" of the pension relief fund according to the following STEPS:
STEP ONE. Determine the amount of pension payments to be paid
by the unit in the calendar year, net of the amount of the distribution to
be received by the unit under subsection (e) in that year, plus
contributions to be made under IC 36-8-8 in that year.
STEP TWO. Divide the amount determined under STEP ONE by
the amount of the maximum permissible ad valorem property tax levy
for the unit as determined under IC 6-1.1-18.5 for the calendar year.
STEP THREE. If the quotient determined under STEP TWO is
equal to or greater than one-tenth (0.1), the unit shall receive a
distribution under subsection (l).
(l) For a calendar year, the state board shall, before July 1 of the
year, distribute from the "m portion" of the pension relief fund to the
extent there are assets in the "m portion" to each eligible unit an
amount, not less than zero (0), determined according to the following
STEPS:
STEP ONE. For the first of consecutive years that a unit is eligible
to receive a distribution under this subsection, determine the amount
of pension payments paid by the unit in the calendar year two (2) years
preceding the calendar year net of the amount of distributions received
by the unit under subsection (e) in the calendar year two (2) years
preceding the calendar year.
STEP TWO. For the first of consecutive years that a unit is eligible
to receive a distribution under this subsection, divide the amount
determined under STEP ONE by the amount of the maximum
permissible ad valorem property tax levy for the unit as determined
under IC 6-1.1-18.5 for the calendar year two (2) years preceding the
calendar year.
STEP THREE. For the first and all subsequent consecutive years
that a unit is eligible to receive a distribution under this subsection,
multiply the amount of the maximum permissible ad valorem property
tax levy for the unit as determined under IC 6-1.1-18.5 for the calendar
year by the quotient determined under STEP TWO.
STEP FOUR. Subtract the amount determined under STEP THREE
from the amount of pension payments to be paid by the unit in the
calendar year, net of distributions to be received under subsection (e)
for the calendar year.
SECTION 36. IC 5-10.3-11-4.7, AS AMENDED BY P.L.234-2007,
SECTION 277, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 4.7. (a) In addition to the
amounts distributed under sections 4 and 4.5 of this chapter, In 2009
and each year thereafter, the state board shall distribute from the
pension relief fund to each unit of local government an amount
determined under the following STEPS:
STEP ONE: Determine the amount of the total amount of
pension, disability, and survivor benefit payments from the
1925 police pension fund (IC 36-8-6), the 1937 firefighters'
pension fund (IC 36-8-7), and the 1953 police pension fund
(IC 36-8-7.5) to be made by the unit in the calendar year, as
estimated by the state board under section 4 of this chapter, after
subtracting any distributions to the unit from the public
deposit insurance fund that will be used for benefit payments.
STEP TWO: Determine the result of:
(A) the STEP ONE result; multiplied by
the secretary-investment manager by the board or that are
necessary to carry out the duties of the secretary-investment
manager under this chapter.
(b) The secretary-investment manager shall keep a record of the
proceedings of the board, and shall maintain and be custodian of all
books, documents, and papers filed with the board, and its official seal.
The secretary-investment manager may make copies of all minutes and
other records and documents of the board, and may give certificates
under seal of the board to the effect that the copies are true copies. All
persons dealing with the board may rely upon the certificates.
(c) Each year, beginning in 2001 and ending in 2011, 2021, after the
treasurer of state prepares the annual report required by IC 4-8.1-2-14,
the secretary-investment manager shall determine:
(1) the amount of interest earned by the public deposit insurance
fund during the state fiscal year ending on the preceding June 30,
after deducting:
(A) all expenses and other costs of the board for depositories
that were not paid from other sources during that state fiscal
year; and
(B) all expenses and other costs associated with the Indiana
education savings authority that were not paid from other
sources during that state fiscal year; and
(2) the amount of interest earned during the state fiscal year
ending on the preceding June 30 by the pension distribution fund
established by subsection (g).
(d) On or before November 1 of each year, beginning in 2001 and
ending in 2011, 2021, the public employees' retirement fund shall
provide a report to the secretary-investment manager concerning the
individual and aggregate payments made by all units of local
government (as defined in IC 5-10.3-11-3) during the preceding
calendar year for benefits under the police and firefighter pension funds
established by IC 36-8-6, IC 36-8-7, and IC 36-8-7.5.
(e) On or before the last business day of November of each year,
beginning in 2001 and ending in 2011, 2021, the secretary-investment
manager shall compute the amount of earned interest to be distributed
under this section to each unit of local government (as defined in
IC 5-10.3-11-3) in accordance with subsection (h) according to the
following formula:
STEP ONE: Add the amount determined under subsection (c)(1)
to the amount determined under subsection (c)(2).
STEP TWO: Divide the STEP ONE sum by the aggregate amount
of payments made by all units of local government during the
preceding calendar year for benefits under the police and
firefighter pension funds established by IC 36-8-6, IC 36-8-7, and
IC 36-8-7.5, as reported under subsection (d).
STEP THREE: Multiply the STEP TWO quotient by the amount
of payments made by each unit of local government during the
preceding calendar year for benefits under the police and
firefighter pension funds established by IC 36-8-6, IC 36-8-7, and
IC 36-8-7.5, as reported under subsection (d).
(f) Subject to subsection (j), on or before the last business day of
December of each year, beginning in 2001 and ending in 2011, 2021,
the secretary-investment manager shall provide to the auditor of state:
(1) a report setting forth the amounts to be distributed to units of
local government, as determined under subsection (e); and
(2) a check payable from the public deposit insurance fund to the
pension distribution fund established by subsection (g) in an
amount equal to the amount determined under subsection (c)(1).
(g) The pension distribution fund is established. The pension
distribution fund shall be administered by the treasurer of state. The
treasurer of state shall invest money in the pension distribution fund
not currently needed to meet the obligations of the pension distribution
fund in the same manner as other public money may be invested.
Interest that accrues from these investments shall be deposited in the
pension distribution fund. Money in the pension distribution fund at the
end of a state fiscal year does not revert to the state general fund.
(h) Subject to subsection (j), on June 30 and October 1 of each year,
beginning in 2002 and ending in 2012, 2022, the auditor of state shall
distribute in two (2) equal installments from the pension distribution
fund to the fiscal officer of each unit of local government identified
under subsection (d) the amount computed for that unit under
subsection (e) in November of the preceding year.
(i) Each unit of local government shall deposit distributions received
under subsection (h) in the pension fund or funds identified by the
secretary-investment manager and shall use those distributions to pay
a portion of the obligations with respect to the pension fund or funds.
(j) Before providing a check to the auditor of state under subsection
(f)(2) in December of any year, the secretary-investment manager shall
determine:
(1) the total amount of payments made from the public deposit
insurance fund under IC 5-13-13-3 after June 30, 2001;
(2) the total amount of payments received by the board for
depositories and deposited in the public deposit insurance fund
under IC 5-13-13-3 after June 30, 2001; and
(3) the total amount of interest earned by the public deposit
insurance fund after the first of the payments described in
subdivision (1).
If the total amount of payments determined under subdivision (1) less
the total amount of payments determined under subdivision (2)
(referred to in this subsection as the "net draw on the fund") exceeds
ten million dollars ($10,000,000) and also exceeds the total amount of
interest determined under subdivision (3), the secretary-investment
manager may not provide a check to the auditor of state under
subsection (f)(2) and a distribution may not be made from the pension
distribution fund under subsection (h) in the following calendar year
until the total amount of interest earned by the public deposit insurance
fund equals the net draw on the fund. A check may not be provided
under subsection (f)(2) and a distribution may not be made under
subsection (f) in any subsequent calendar year if a study conducted by
the board under section 7(b) of this chapter demonstrates that payment
of the distribution would reduce the balance of the public deposit
insurance fund to a level insufficient to ensure the safekeeping and
prompt payment of public funds to the extent they are not covered by
insurance of any federal deposit insurance agency.
SECTION 40. IC 5-28-9-16, AS AMENDED BY P.L.2-2006,
SECTION 34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 16. A qualified entity receiving a loan under
this chapter may levy an annual tax on personal and real property
located within the qualified entity's geographical limits for industrial
development purposes, in addition to any other tax authorized by
statute to be levied for such purposes, at a rate that will produce
sufficient revenue to pay the annual installment and interest on a loan
made under this chapter. The tax may be in addition to the maximum
annual rates prescribed by IC 6-1.1-18, IC 6-1.1-18.5, IC 20-45-3, and
other statutes.
SECTION 41. IC 5-28-15-3, AS ADDED BY P.L.214-2005,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 3. As used in this
chapter, "zone business" means an entity that accesses at least one (1)
tax credit, deduction, or exemption incentive available under this
chapter, IC 6-1.1-20.8, IC 6-1.1-45, IC 6-3-3-10, IC 6-3.1-7, or
IC 6-3.1-10.
SECTION 42. IC 5-28-15-5, AS ADDED BY P.L.214-2005,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 5. (a) The board has the
following powers, in addition to other powers that are contained in this
chapter:
(1) To review and approve or reject all applicants for enterprise
zone designation, according to the criteria for designation that this
chapter provides.
(2) To waive or modify rules as provided in this chapter.
(3) To provide a procedure by which enterprise zones may be
monitored and evaluated on an annual basis.
(4) To adopt rules for the disqualification of a zone business from
eligibility for any or all incentives available to zone businesses,
if that zone business does not do one (1) of the following:
(A) If all its incentives, as contained in the summary required
under section 7 of this chapter, exceed one thousand dollars
($1,000) in any year, pay a registration fee to the board in an
amount equal to one percent (1%) of all its incentives.
(B) Use all its incentives, except for the amount of the
registration fee, for its property or employees in the zone.
(C) Remain open and operating as a zone business for twelve
(12) months of the assessment year for which the incentive is
claimed.
(5) To disqualify a zone business from eligibility for any or all
incentives available to zone businesses in accordance with the
procedures set forth in the board's rules.
(6) After a recommendation from a U.E.A., to modify an
enterprise zone boundary if the board determines that the
modification:
(A) is in the best interests of the zone; and
(B) meets the threshold criteria and factors set forth in section
9 of this chapter.
(7) To employ staff and contract for services.
(8) To receive funds from any source and expend the funds for the
administration and promotion of the enterprise zone program.
(9) To make determinations under IC 6-3.1-11 concerning the
designation of locations as industrial recovery sites. and the
availability of the credit provided by IC 6-1.1-20.7 to persons
owning inventory located on an industrial recovery site.
(10) To make determinations under IC 6-1.1-20.7 and IC 6-3.1-11
concerning the disqualification of persons from claiming credits
provided by those chapters that chapter in appropriate cases.
request is made under this section must comply with the request. A
person or entity receiving records or information under this section that
are confidential must also keep the records or information confidential.
(c) A person or an entity that receives confidential records or
information under this section and knowingly or intentionally discloses
the records or information to an unauthorized person commits a Class
A misdemeanor.
SECTION 44. IC 5-28-26-18, AS ADDED BY P.L.203-2005,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 18. (a) A unit may issue bonds for the purpose of
providing public facilities under this chapter.
(b) The bonds are payable from any funds available to the unit.
(c) The bonds shall be authorized by a resolution of the unit.
(d) The terms and form of the bonds shall be set out either in the
resolution or in a form of trust indenture approved by the resolution.
(e) The bonds must mature within:
(1) fifty (50) years, for bonds issued before July 1, 2008; or
(2) twenty-five (25) years, for bonds issued after June 30,
2008.
(f) The unit shall sell the bonds at public or private sale upon terms
determined by the district.
(g) All money received from any bonds issued under this chapter
shall be applied solely to the payment of the cost of providing public
facilities within a global commerce center, or the cost of refunding or
refinancing outstanding bonds, for which the bonds are issued. The cost
may include the cost of:
(1) planning and development of the public facilities and all
related buildings, facilities, structures, and improvements;
(2) acquisition of a site and clearing and preparing the site for
construction;
(3) equipment, facilities, structures, and improvements that are
necessary or desirable to make the public facilities suitable for use
and operation;
(4) architectural, engineering, consultant, and attorney's fees;
(5) incidental expenses in connection with the issuance and sale
of bonds;
(6) reserves for principal and interest;
(7) interest during construction and for a period thereafter
determined by the district, but not to exceed five (5) years;
(8) financial advisory fees;
(9) insurance during construction;
processor; and
(3) property held for sale in the ordinary course of trade or
business.
The term includes items that qualify as inventory under 50
IAC 4.2-5-1 (as effective December 31, 2008).
SECTION 48. IC 6-1.1-1-11, AS AMENDED BY P.L.214-2005,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 11. (a) Subject to the
limitation contained in subsection (b), "personal property" means:
(1) nursery stock that has been severed from the ground;
(2) florists' stock of growing crops which are ready for sale as pot
plants on benches;
(3) (1) billboards and other advertising devices which are located
on real property that is not owned by the owner of the devices;
(4) (2) motor vehicles, mobile houses, airplanes, boats not subject
to the boat excise tax under IC 6-6-11, and trailers not subject to
the trailer tax under IC 6-6-5;
(5) (3) foundations (other than foundations which support a
building or structure) on which machinery or equipment is
installed; and
(6) (4) all other tangible property (other than real property) which:
is being:
(A) held for sale in the ordinary course of a trade or business;
(B) held, used, or consumed in connection with the production
of income; or
(C) (A) is being held as an investment; or
(B) is depreciable personal property.
(b) Personal property does not include the following:
(1) Commercially planted and growing crops while they are in the
ground.
(2) Computer application software. that is not held as
(3) Inventory. (as defined in IC 6-1.1-3-11).
SECTION 49. IC 6-1.1-1-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 15. "Real property"
means:
(1) land located within this state;
(2) a building or fixture situated on land located within this state;
(3) an appurtenance to land located within this state;
(4) an estate in land located within this state, or an estate, right,
or privilege in mines located on or minerals, including but not
limited to oil or gas, located in the land, if the estate, right, or
privilege is distinct from the ownership of the surface of the land;
and
(5) notwithstanding IC 6-6-6-7, a riverboat:
(A) licensed under IC 4-33; or
(B) operated under an operating agent contract under
IC 4-33-6.5;
for which the department of local government finance shall prescribe
standards to be used by township assessors. assessing officials.
SECTION 50. IC 6-1.1-2-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 7. The following property is not subject to assessment and taxation
under this article:
(1) A commercial vessel that is subject to the net tonnage tax
imposed under IC 6-6-6.
(2) A motor vehicle or trailer that is subject to the annual license
excise tax imposed under IC 6-6-5.
(3) A boat that is subject to the boat excise tax imposed under
IC 6-6-11.
(4) Property used by a cemetery (as defined in IC 23-14-33-7) if
the cemetery:
(A) does not have a board of directors, board of trustees, or
other governing authority other than the state or a political
subdivision; and
(B) has had no business transaction during the preceding
calendar year.
(5) A commercial vehicle that is subject to the annual excise tax
imposed under IC 6-6-5.5.
(6) Inventory.
SECTION 51. IC 6-1.1-3-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. (a) Except as
provided in subsection (c), and section 11 of this chapter, personal
property which is owned by a person who is a resident of this state shall
be assessed at the place where the owner resides on the assessment date
of the year for which the assessment is made.
(b) Except as provided in subsection (c), and section 11 of this
chapter, personal property which is owned by a person who is not a
resident of this state shall be assessed at the place where the owner's
principal office within this state is located on the assessment date of the
year for which the assessment is made.
(c) Personal property shall be assessed at the place where it is
situated on the assessment date of the year for which the assessment is
made if the property is:
(1) regularly used or permanently located where it is situated; or
(2) owned by a nonresident who does not have a principal office
within this state.
(d) If a personal property return is filed pursuant to subsection (c),
the owner of the property shall provide, within forty-five (45) days after
the filing deadline, a copy or other written evidence of the filing of the
return to the assessor of the township in which the owner resides or to
the county assessor if there is no township assessor for the
township. If such evidence is not filed within forty-five (45) days after
the filing deadline, the township or county assessor of for the
township in which area where the owner resides shall determine if the
owner filed a personal property return in the township or county where
the property is situated. If such a return was filed, the property shall be
assessed where it is situated. If such a return was not filed, the
township or county assessor of for the township area where the
owner resides shall notify the assessor of the township or county
where the property is situated, and the property shall be assessed where
it is situated. This subsection does not apply to a taxpayer who:
(1) is required to file duplicate personal property returns under
section 7(c) of this chapter and under regulations promulgated by
the department of local government finance with respect to that
section; or
(2) is required by the department of local government finance to
file a summary of the taxpayer's business tangible personal
property returns.
SECTION 52. IC 6-1.1-3-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4. (a) If a question
arises as to the proper place to assess personal property, the county
assessor shall determine the place if:
(1) two (2) or more townships in the county are served by
township assessors and the conflict involves different townships
which are located within the county the assessor serves. two (2)
or more of those townships; or
(2) the conflict does not involve any other county and none of
the townships in the county is served by a township assessor.
If the conflict involves different counties, the department of local
government finance shall determine the proper place of assessment.
(b) A determination made under this section by a county assessor or
the department of local government finance is final.
(c) If taxes are paid to a county which is not entitled to collect them,
the department of local government finance may direct the authorities
of the county which wrongfully collected the taxes to refund the taxes
collected and any penalties charged on the taxes.
SECTION 53. IC 6-1.1-3-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. Before the
assessment date of each year, the county auditor shall deliver to each
township assessor (if any) and the county assessor the proper
assessment books and necessary blanks for the listing and assessment
of personal property.
SECTION 54. IC 6-1.1-3-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 6. Between the
assessment date and the filing date of each year, the appropriate
township assessor, or the county assessor if there is no township
assessor for the township, shall furnish each person whose personal
property is subject to assessment for that year with a personal property
return.
SECTION 55. IC 6-1.1-3-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. (a) Except as
provided in subsections (b) and (d), a taxpayer shall, on or before the
filing date of each year, file a personal property return with:
(1) the assessor of each township in which the taxpayer's personal
property is subject to assessment; or
(2) the county assessor if there is no township assessor for a
township in which the taxpayer's personal property is subject
to assessment.
(b) The township assessor or county assessor may grant a taxpayer
an extension of not more than thirty (30) days to file the taxpayer's
return if:
(1) the taxpayer submits a written application for an extension
prior to the filing date; and
(2) the taxpayer is prevented from filing a timely return because
of sickness, absence from the county, or any other good and
sufficient reason.
(c) If the sum of the assessed values reported by a taxpayer on the
business personal property returns which the taxpayer files with the
township assessor or county assessor for a year exceeds one hundred
fifty thousand dollars ($150,000), the taxpayer shall file each of the
returns in duplicate.
(d) A taxpayer may file a consolidated return with the county
assessor If: the
(1) a taxpayer has personal property subject to assessment in
more than one (1) township in a county; and
(2) the total assessed value of the personal property in the county
is less than one million five hundred thousand dollars
($1,500,000); A
the taxpayer filing a consolidated return shall file a single return with
the county assessor and attach a schedule listing, by township, all the
taxpayer's personal property and the property's assessed value. A
taxpayer filing a consolidated return is not required to file a personal
property return with the assessor of each township. A The taxpayer
filing a consolidated return shall provide the following: (1) the county
assessor with the information necessary for the county assessor to
allocate the assessed value of the taxpayer's personal property among
the townships listed on the return, including the street address, the
township, and the location of the property.
(2) A copy of the consolidated return, with attachments, for each
township listed on the return.
(e) The county assessor shall provide to each affected township
assessor (if any) in the county all information filed by a taxpayer under
subsection (d) that affects the township. The county assessor shall
provide the information before:
(1) May 25 of each year, for a return filed on or before the filing
date for the return; or
(2) June 30 of each year, for a return filed after the filing date for
the return.
(f) The township assessor shall send all required notifications to the
taxpayer.
(g) (f) The county assessor may refuse to accept a consolidated
personal property tax return that does not have attached to it a schedule
listing, by township, all the personal property of the taxpayer and the
assessed value of the property as required under comply with
subsection (d). For purposes of IC 6-1.1-37-7, a consolidated return to
which subsection (d) applies is filed on the date it is filed with the
county assessor with the schedule of personal property and assessed
value required by subsection (d) attached.
SECTION 56. IC 6-1.1-3-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 14. The township
assessor, or the county assessor if there is no township assessor for
the township, shall:
(1) examine and verify; or
(2) allow a contractor under IC 6-1.1-36-12 to examine and
verify;
property returns filed with the township assessor on or before the filing
date of that year and in a county with a township assessor under
IC 36-6-5-1 in every township the township assessor shall deliver the
lists to the county auditor as prescribed in subsection (b).
(b) On or before July 1 of each year, each county assessor shall
certify to the county auditor the assessment value of the personal
property in every taxing district.
(c) The department of local government finance shall prescribe the
forms required by this section.
SECTION 60. IC 6-1.1-3-18, AS AMENDED BY P.L.219-2007,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 18. (a) Each township assessor of a county (if
any) shall periodically report to the county assessor and the county
auditor with respect to the returns and properties of taxpayers which
the township assessor has examined. The township assessor shall
submit these reports in the form and on the dates prescribed by the
department of local government finance.
(b) Each year, on or before the time prescribed by the department of
local government finance, each township assessor of a county shall
deliver to the county assessor a copy of each business personal property
return which the taxpayer is required to file in duplicate under section
7(c) of this chapter and a copy of any supporting data supplied by the
taxpayer with the return. Each year, the county assessor:
(1) shall review and may audit those the business personal
property returns that the taxpayer is required to file in
duplicate under section 7(c) of this chapter; and
(2) shall determine the returns in which the assessment appears to
be improper.
SECTION 61. IC 6-1.1-3-19 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 19. (a) While a county
property tax assessment board of appeals is in session, each township
assessor of the county (if any) shall make the following information
available to the county assessor and the board:
(1) Personal property returns.
(2) Documents related to the returns. and
(3) Any information in the possession of the township assessor
which that is related to the identity of the owners or possessors of
property or the values of property.
(b) Upon written request of the board, the township assessor shall
furnish this information referred to in subsection (a) to any member
of the board either directly or through employees of the board.
year in which the general assessment is to be completed.
(c) In order to ensure that assessing officials and members of each
county property tax assessment board of appeals are prepared for a
general reassessment of real property, the department of local
government finance shall give adequate advance notice of the general
reassessment to the county and township taxing assessing officials of
each county.
SECTION 65. IC 6-1.1-4-4.7, AS ADDED BY P.L.228-2005,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 4.7. (a) For purposes of this section, "assessor"
means:
(1) a township assessor; or
(2) a county assessor who assumes the responsibility for verifying
sales under 50 IAC 21-3-2(b).
(b) The department of local government finance shall provide
training to township assessors, county assessors, and county auditors
with respect to the verification of sales disclosure forms under 50
IAC 21-3-2.
SECTION 66. IC 6-1.1-4-12.4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 12.4. (a) For purposes
of this section, the term "oil or gas interest" includes but is not limited
to:
(1) royalties;
(2) overriding royalties;
(3) mineral rights; or
(4) working interest;
in any oil or gas located on or beneath the surface of land which lies
within this state.
(b) Oil or gas interest is subject to assessment and taxation as real
property. Notwithstanding the provisions of IC 1971, 6-1.1-4-4, section
4 of this chapter, each oil or gas interest shall be assessed annually by
the assessor of the township in which the oil or gas is located, or the
county assessor if there is no township assessor for the township.
The township or county assessor shall assess the oil or gas interest to
the person who owns or operates the interest.
(c) A piece of equipment is an appurtenance to land if it is incident
to and necessary for the production of oil and gas from the land
covered by the oil or gas interest. This equipment includes but is not
limited to wells, pumping units, lines, treaters, separators, tanks, and
secondary recovery facilities. These appurtenances are subject to
assesment assessment as real property. Notwithstanding the provisions
of IC 1971, 6-1.1-4-4, section 4 of this chapter, each of these
appurtenances shall be assessed annually by the assessor of the
township in which the appurtenance is located, or the county assessor
if there is no township assessor for the township. The township or
county assessor shall assess the appurtenance to the person who owns
or operates the working interest in the oil or gas interest.
SECTION 67. IC 6-1.1-4-12.6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 12.6. (a) For purposes
of this section, the term "secondary recovery method" includes but is
not limited to the stimulation of oil production by means of the
injection of water, steam, hydrocarbons, or chemicals, or by means of
in situ combustion.
(b) The total assessed value of all interests in the oil located on or
beneath the surface of a particular tract of land equals the product of:
(1) the average daily production of the oil; multiplied by
(2) three hundred sixty-five (365); and multiplied by
(3) the posted price of oil on the assessment date.
However, if the oil is being extracted by use of a secondary recovery
method, the total assessed value of all interests in the oil equals
one-half (1/2) the assessed value computed under the formula
prescribed in this subsection. The appropriate township assessor (if
any), or the county assessor if there is no township assessor for the
township, shall, in the manner prescribed by the department of local
government finance, apportion the total assessed value of all interests
in the oil among the owners of those interests.
(c) The appropriate township assessor, or the county assessor if
there is no township assessor for the township, shall, in the manner
prescribed by the department of local government finance, determine
and apportion the total assessed value of all interests in the gas located
beneath the surface of a particular tract of land.
(d) The department of local government finance shall prescribe a
schedule for township and county assessors to use in assessing the
appurtenances described in section 12.4(c) of this chapter.
SECTION 68. IC 6-1.1-4-13.6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 13.6. (a) The township
assessor, or the county assessor if there is no township assessor for
the township, shall determine the values of all classes of commercial,
industrial, and residential land (including farm homesites) in the
township or county using guidelines determined by the department of
local government finance. Not later than November 1 of the year
preceding the year in which a general reassessment becomes effective,
the assessor determining the values of land shall submit the values to
the county property tax assessment board of appeals. Not later than
December 1 of the year preceding the year in which a general
reassessment becomes effective, the county property tax assessment
board of appeals shall hold a public hearing in the county concerning
those values. The property tax assessment board of appeals shall give
notice of the hearing in accordance with IC 5-3-1 and shall hold the
hearing after March 31 and before December 1 of the year preceding
the year in which the general reassessment under IC 6-1.1-4-4 section
4 of this chapter becomes effective.
(b) The county property tax assessment board of appeals shall
review the values submitted under subsection (a) and may make any
modifications it considers necessary to provide uniformity and equality.
The county property tax assessment board of appeals shall coordinate
the valuation of property adjacent to the boundaries of the county with
the county property tax assessment boards of appeals of the adjacent
counties using the procedures adopted by rule under IC 4-22-2 by the
department of local government finance. If the county assessor or
township assessor fails to submit land values under subsection (a) to
the county property tax assessment board of appeals before November
1 of the year before the date the general reassessment under
IC 6-1.1-4-4 section 4 of this chapter becomes effective, the county
property tax assessment board of appeals shall determine the values. If
the county property tax assessment board of appeals fails to determine
the values before the general reassessment becomes effective, the
department of local government finance shall determine the values.
(c) The county assessor shall notify all township assessors in the
county (if any) of the values as modified by the county property tax
assessment board of appeals. Township assessors Assessing officials
shall use the values determined under this section.
SECTION 69. IC 6-1.1-4-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 15. (a) If real property
is subject to assessment or reassessment under this chapter, the
assessor of the township in which the property is located, or the
county assessor if there is no township assessor for the township,
shall either appraise the property himself or have it appraised.
(b) In order to determine the assessed value of buildings and other
improvements, the township or county assessor or his the assessor's
authorized representative may, after first making known his the
assessor's or representative's intention to the owner or occupant,
enter and fully examine all buildings and structures which are located
within the township he serves or county and which are subject to
assessment.
SECTION 70. IC 6-1.1-4-16, AS AMENDED BY P.L.228-2005,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 16. (a) For purposes of making a general
reassessment of real property or annual adjustments under section 4.5
of this chapter, any a township assessor (if any) and any a county
assessor may employ:
(1) deputies;
(2) employees; and
(3) technical advisors who are:
(A) qualified to determine real property values;
(B) professional appraisers certified under 50 IAC 15; and
(C) employed either on a full-time or a part-time basis, subject
to sections 18.5 and 19.5 of this chapter.
(b) The county council of each county shall appropriate the funds
necessary for the employment of deputies, employees, or technical
advisors employed under subsection (a) of this section.
SECTION 71. IC 6-1.1-4-17, AS AMENDED BY P.L.228-2005,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 17. (a) Subject to the approval of the department
of local government finance and the requirements of section 18.5 of
this chapter, a
(1) township assessor; or
(2) group consisting of the county assessor and the township
assessors in a county;
may employ professional appraisers as technical advisors for
assessments in all townships in the county. The department of local
government finance may approve employment under this
subsection only if the department is a party to the employment
contract.
(b) A decision by one (1) or more assessors referred to in
subdivisions (1) and (2) a county assessor to not employ a professional
appraiser as a technical advisor in a general reassessment is subject to
approval by the department of local government finance.
(b) After notice to the county assessor and all township assessors in
the county, a majority of the assessors authorized to vote under this
subsection may vote to:
(1) employ a professional appraiser to act as a technical advisor
in the county during a general reassessment period;
(2) appoint an assessor or a group of assessors to:
requirements under law for entering a contract to serve as technical
advisor in the assessment of property. However, any and all bids may
be rejected, and new bids may be asked.
(c) The county council of each county shall appropriate the funds
needed to meet the obligations created by a professional appraisal
services contract which is entered into under this chapter.
SECTION 73. IC 6-1.1-4-19.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 19.5. (a) The
department of local government finance shall develop a standard
contract or standard provisions for contracts to be used in securing
professional appraising services.
(b) The standard contract or contract provisions must contain:
(1) a fixed date by which the professional appraiser or appraisal
firm shall have completed all responsibilities under the contract;
(2) a penalty clause under which the amount to be paid for
appraisal services is decreased for failure to complete specified
services within the specified time;
(3) a provision requiring the appraiser, or appraisal firm, to make
periodic reports to the township assessors involved; county
assessor;
(4) a provision stipulating the manner in which, and the time
intervals at which, the periodic reports referred to in subdivision
(3) of this subsection are to be made;
(5) a precise stipulation of what service or services are to be
provided and what class or classes of property are to be appraised;
(6) a provision stipulating that the contractor will generate
complete parcel characteristics and parcel assessment data in a
manner and format acceptable to the legislative services agency
and the department of local government finance; and
(7) a provision stipulating that the legislative services agency and
the department of local government finance have unrestricted
access to the contractor's work product under the contract; and
(8) a provision stating that the department of local
government finance is a party to the contract.
The department of local government finance may devise other
necessary provisions for the contracts in order to give effect to the
provisions of this chapter.
(c) In order to comply with the duties assigned to it by this section,
the department of local government finance may develop:
(1) one (1) or more model contracts;
(2) one (1) contract with alternate provisions; or
general reassessment begins.
(3) The appraisals for three-fourths (3/4) of the parcels shall be
reported before October 1 of the year following the year in which
the general reassessment begins.
(4) The appraisals for all the parcels shall be reported before
March 1 of the second year following the year in which the
general reassessment begins.
However, the reporting requirements prescribed in this subsection do
not apply if the contract under which the professional appraiser, or
appraisal firm, is employed prescribes different reporting procedures.
SECTION 76. IC 6-1.1-4-22 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 22. (a) If any assessing
official or any county property tax assessment board of appeals
assesses or reassesses any real property under the provisions of this
article, the official or county property tax assessment board of appeals
shall give notice to the taxpayer and the county assessor, by mail, of the
amount of the assessment or reassessment.
(b) During a period of general reassessment, each township or
county assessor shall mail the notice required by this section within
ninety (90) days after he: the assessor:
(1) completes his the appraisal of a parcel; or
(2) receives a report for a parcel from a professional appraiser or
professional appraisal firm.
SECTION 77. IC 6-1.1-4-25, AS AMENDED BY P.L.177-2005,
SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 25. (a) Each township assessor and each county
assessor shall keep the assessor's reassessment data and records current
by securing the necessary field data and by making changes in the
assessed value of real property as changes occur in the use of the real
property. The township or county assessor's records shall at all times
show the assessed value of real property in accordance with the
provisions of this chapter. The township assessor shall ensure that the
county assessor has full access to the assessment records maintained by
the township assessor.
(b) The township assessor (if any) in a county having a consolidated
city, the county assessor if there are no township assessors in a
county having a consolidated city, or the county assessor in every
other county, shall:
(1) maintain an electronic data file of:
(A) the parcel characteristics and parcel assessments of all
parcels; and
expenses, except for the expenses of a general reassessment, shall be
paid from county funds. The county auditor shall issue warrants for the
payment of reassessment expenses. No prior appropriations are
required in order for the auditor to issue warrants.
(b) An order of the department of local government finance
directing the reassessment of property shall contain an estimate of the
cost of making the reassessment. The local assessing officials in the
county, assessor, the county property tax assessment board of appeals,
and the county auditor may not exceed the amount so estimated by the
department of local government finance.
SECTION 81. IC 6-1.1-4-31, AS AMENDED BY P.L.228-2005,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 31. (a) The department of local government
finance shall periodically check the conduct of:
(1) a general reassessment of property;
(2) work required to be performed by local officials under 50
IAC 21; and
(3) other property assessment activities in the county, as
determined by the department.
The department of local government finance may inform township
assessors (if any), county assessors, and the presidents of county
councils in writing if its check reveals that the general reassessment or
other property assessment activities are not being properly conducted,
work required to be performed by local officials under 50 IAC 21 is not
being properly conducted, or property assessments are not being
properly made.
(b) The failure of the department of local government finance to
inform local officials under subsection (a) shall not be construed as an
indication by the department that:
(1) the general reassessment or other property assessment
activities are being properly conducted;
(2) work required to be performed by local officials under 50
IAC 21 is being properly conducted; or
(3) property assessments are being properly made.
(c) If the department of local government finance:
(1) determines under subsection (a) that a general reassessment
or other assessment activities for a general reassessment year or
any other year are not being properly conducted; and
(2) informs:
(A) the township assessor (if any) of each affected township;
(B) the county assessor; and
department's order requiring a state conducted assessment or
reassessment to the county's assessment officials, county assessor, the
county fiscal body, the county auditor, and the county treasurer. Notice
of the department's actions must be published one (1) time in a
newspaper of general circulation published in the county. The
department is not required to conduct a public hearing before taking
action under this section.
(f) Township and county officials in (e) A county assessor subject
to an order issued under this section shall, at the request of the
department or the department's contractor, make available and provide
access to all:
(1) data;
(2) records;
(3) maps;
(4) parcel record cards;
(5) forms;
(6) computer software systems;
(7) computer hardware systems; and
(8) other information;
related to the assessment or reassessment of real property in the county.
The information described in this subsection must be provided at no
cost to the department or the contractor of the department. A failure to
provide information requested under this subsection constitutes a
failure to perform a duty related to an assessment or a general
reassessment and is subject to IC 6-1.1-37-2.
(g) (f) The department may enter into a contract with a professional
appraising firm to conduct an assessment or reassessment under this
section. If a county or a township located in the county entered into a
contract with a professional appraising firm to conduct the county's
assessment or reassessment before the department orders a state
conducted assessment or reassessment in the county under this section,
the contract:
(1) is as valid as if it had been entered into by the department; and
(2) shall be treated as the contract of the department.
(h) (g) After receiving the report of assessed values from the
appraisal firm acting under a contract described in subsection (g), (f),
the department shall give notice to the taxpayer and the county
assessor, by mail, of the amount of the assessment or reassessment. The
notice of assessment or reassessment:
(1) is subject to appeal by the taxpayer under section 31.7 of this
chapter; and
executive, the county auditor shall immediately issue a warrant or
check for the full amount of the claim approved by the department.
Compliance with this subsection constitutes compliance with
IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination and
payment of a claim in compliance with this subsection is not subject to
remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9 do not apply
to a claim submitted under this subsection. IC 5-11-10-1.6(d) applies
to a fiscal officer who pays a claim in compliance with this subsection.
(k) (j) Notwithstanding IC 4-13-2, a period of seven (7) days is
permitted for each of the following to review and act under IC 4-13-2
on a contract of the department entered into under this section:
(1) The commissioner of the Indiana department of
administration.
(2) The director of the budget agency.
(3) The attorney general.
(l) (k) If money in the county's property reassessment fund is
insufficient to pay for an assessment or reassessment conducted under
this section, the department may increase the tax rate and tax levy of
the county's property reassessment fund to pay the cost and expenses
related to the assessment or reassessment.
(m) (l) The department or the contractor of the department shall use
the land values determined under section 13.6 of this chapter for a
county subject to an order issued under this section to the extent that
the department or the contractor finds that the land values reflect the
true tax value of land, as determined under this article and the rules of
the department. If the department or the contractor finds that the land
values determined for the county under section 13.6 of this chapter do
not reflect the true tax value of land, the department or the contractor
shall determine land values for the county that reflect the true tax value
of land, as determined under this article and the rules of the
department. Land values determined under this subsection shall be
used to the same extent as if the land values had been determined under
section 13.6 of this chapter. The department or the contractor of the
department shall notify the county's assessment assessing officials of
the land values determined under this subsection.
(n) (m) A contractor of the department may notify the department
if:
(1) a county auditor fails to:
(A) certify the contractor's bill;
(B) publish the contractor's claim;
(C) submit the contractor's claim to the county executive; or
to the payment made in compliance with subsections (n) (m) through
(q). (p). This subsection and subsections (n) (m) through (q) (p) must
be interpreted liberally so that the state shall, to the extent legally valid,
ensure that the contractual obligations of a county subject to this
section are paid. Nothing in this section shall be construed to create a
debt of the state.
(t) (s) The provisions of this section are severable as provided in
IC 1-1-1-8(b).
SECTION 83. IC 6-1.1-4-31.6, AS ADDED BY P.L.228-2005,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 31.6. (a) Subject to the other requirements of this
section, the department of local government finance may:
(1) negotiate an addendum to a contract referred to in section
31.5(g) section 31.5(f) of this chapter that is treated as a contract
of the department; or
(2) include provisions in a contract entered into by the department
under section 31.5(g) section 31.5(f) of this chapter;
to require the contractor of the department to represent the department
in appeals initiated under section 31.7 of this chapter and to afford to
taxpayers an opportunity to attend an informal hearing.
(b) The purpose of the informal hearing referred to in subsection (a)
is to:
(1) discuss the specifics of the taxpayer's assessment or
reassessment;
(2) review the taxpayer's property record card;
(3) explain to the taxpayer how the assessment or reassessment
was determined;
(4) provide to the taxpayer information about the statutes, rules,
and guidelines that govern the determination of the assessment or
reassessment;
(5) note and consider objections of the taxpayer;
(6) consider all errors alleged by the taxpayer; and
(7) otherwise educate the taxpayer about:
(A) the taxpayer's assessment or reassessment;
(B) the assessment or reassessment process; and
(C) the assessment or reassessment appeal process under
section 31.7 of this chapter.
(c) Following an informal hearing referred to in subsection (b), the
contractor shall:
(1) make a recommendation to the department of local
government finance as to whether a change in the reassessment is
warranted; and
(2) if recommending a change under subdivision (1), provide to
the department a statement of:
(A) how the changed assessment or reassessment was
determined; and
(B) the amount of the changed assessment or reassessment.
(d) To preserve the right to appeal under section 31.7 of this
chapter, a taxpayer must initiate the informal hearing process by
notifying the department of local government finance or its designee of
the taxpayer's intent to participate in an informal hearing referred to in
subsection (b) not later than forty-five (45) days after the department
of local government finance gives notice under section 31.5(h) section
31.5(g) of this chapter to taxpayers of the amount of the reassessment.
(e) The informal hearings referred to in subsection (b) must be
conducted:
(1) in the county where the property is located; and
(2) in a manner determined by the department of local
government finance.
(f) The department of local government finance shall:
(1) consider the recommendation of the contractor under
subsection (c); and
(2) if the department accepts a recommendation that a change in
the assessment or reassessment is warranted, accept or modify the
recommended amount of the changed assessment or reassessment.
(g) The department of local government finance shall send a notice
of the result of each informal hearing to:
(1) the taxpayer;
(2) the county auditor;
(3) the county assessor; and
(4) the township assessor (if any) of the township in which the
property is located.
(h) A notice under subsection (g) must:
(1) state whether the assessment or reassessment was changed as
a result of the informal hearing; and
(2) if the assessment or reassessment was changed as a result of
the informal hearing:
(A) indicate the amount of the changed assessment or
reassessment; and
(B) provide information on the taxpayer's right to appeal under
section 31.7 of this chapter.
(i) If the department of local government finance does not send a
notice under subsection (g) not later than two hundred seventy (270)
days after the date the department gives notice of the amount of the
assessment or reassessment under section 31.5(h) section 31.5(g) of
this chapter:
(1) the department may not change the amount of the assessment
or reassessment under the informal hearing process described in
this section; and
(2) the taxpayer may appeal the assessment or reassessment under
section 31.7 of this chapter.
(j) The department of local government finance may adopt rules to
establish procedures for informal hearings under this section.
(k) Payment for an addendum to a contract under subsection (a)(1)
is made in the same manner as payment for the contract under section
31.5(i) section 31.5(h) of this chapter.
SECTION 84. IC 6-1.1-4-31.7, AS AMENDED BY P.L.219-2007,
SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 31.7. (a) As used in this section, "special master"
refers to a person designated by the Indiana board under subsection (e).
(b) The notice of assessment or reassessment under section 31.5(h)
section 31.5(g) of this chapter is subject to appeal by the taxpayer to
the Indiana board. The procedures and time limitations that apply to an
appeal to the Indiana board of a determination of the department of
local government finance do not apply to an appeal under this
subsection. The Indiana board may establish applicable procedures and
time limitations under subsection (l).
(c) In order to appeal under subsection (b), the taxpayer must:
(1) participate in the informal hearing process under section 31.6
of this chapter;
(2) except as provided in section 31.6(i) of this chapter, receive
a notice under section 31.6(g) of this chapter; and
(3) file a petition for review with the appropriate county assessor
not later than thirty (30) days after:
(A) the date of the notice to the taxpayer under section 31.6(g)
of this chapter; or
(B) the date after which the department may not change the
amount of the assessment or reassessment under the informal
hearing process described in section 31.6 of this chapter.
(d) The Indiana board may develop a form for petitions under
subsection (c) that outlines:
(1) the appeal process;
(2) the burden of proof; and
subsection (h)(1) is not provided at the hearing under subsection (g).
(j) The township assessor (if any) and the county assessor may
attend and participate in the hearing under subsection (g).
(k) The Indiana board may:
(1) consider the report of the special masters under subsection
(g)(4);
(2) make a final determination based on the findings of the special
masters without:
(A) conducting a hearing; or
(B) any further proceedings; and
(3) incorporate the findings of the special masters into the board's
findings in resolution of the appeal.
(l) The Indiana board may adopt rules under IC 4-22-2-37.1 to:
(1) establish procedures to expedite:
(A) the conduct of hearings under subsection (g); and
(B) the issuance of determinations of appeals under subsection
(k); and
(2) establish deadlines:
(A) for conducting hearings under subsection (g); and
(B) for issuing determinations of appeals under subsection (k).
(m) A determination by the Indiana board of an appeal under
subsection (k) is subject to appeal to the tax court under IC 6-1.1-15.
SECTION 85. IC 6-1.1-4-39, AS AMENDED BY P.L.199-2005,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 39. (a) For assessment dates after February 28,
2005, except as provided in subsections (c) and (e), the true tax value
of real property regularly used to rent or otherwise furnish residential
accommodations for periods of thirty (30) days or more and that has
more than four (4) rental units is the lowest valuation determined by
applying each of the following appraisal approaches:
(1) Cost approach that includes an estimated reproduction or
replacement cost of buildings and land improvements as of the
date of valuation together with estimates of the losses in value
that have taken place due to wear and tear, design and plan, or
neighborhood influences.
(2) Sales comparison approach, using data for generally
comparable property.
(3) Income capitalization approach, using an applicable
capitalization method and appropriate capitalization rates that are
developed and used in computations that lead to an indication of
value commensurate with the risks for the subject property use.
developed and used in computations that lead to an indication of
value commensurate with the risks for the subject property use.
(c) A township or county assessor is not required to appraise
qualified real property using the three (3) appraisal approaches listed
in subsection (b) if the township or county assessor and the taxpayer
agree before notice of the assessment is given to the taxpayer under
section 22 of this chapter to the determination of the true tax value of
the property by the assessor using one (1) of those appraisal
approaches.
(d) To carry out this section, the department of local government
finance may adopt rules for assessors to use in gathering and
processing information for the application of the income capitalization
method. A taxpayer must verify under penalties for perjury any
information provided to the assessor for use in the application of the
income capitalization method.
SECTION 87. IC 6-1.1-5-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 8. Except as provided
in section 9 of this chapter, the county auditor of each county shall
annually prepare and deliver to the township assessor (if any) or the
county assessor a list of all real property entered in the township or
county as of the assessment date. The county auditor shall deliver the
list within thirty (30) days after the assessment date. The county auditor
shall prepare the list in the form prescribed or approved by the
department of local government finance.
SECTION 88. IC 6-1.1-5-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 9. Except as provided
in section 4(b) of this chapter, for all civil townships in which In a
county containing a consolidated city: is situated,
(1) the township assessor has the duties and authority described
in sections 1 through 8 of this chapter; and
(2) the county assessor has the duties and authority described
in sections 1 through 8 of this chapter for a township for
which there is no township assessor.
These duties and authority include effecting the transfer of title to real
property and preparing, maintaining, approving, correcting, indexing,
and publishing the list or record of, or description of title to, real
property. If a court renders a judgment for the partition or transfer of
real property located in one (1) of these townships, a county
containing a consolidated city, the clerk of the court shall deliver the
transcript to the township county assessor.
SECTION 89. IC 6-1.1-5-9.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 9.1. (a) Except:
(1) as provided in subsection (b); and
(2) for civil townships described in section 9 of this chapter;
and notwithstanding the provisions of sections 1 through 8 of this
chapter, for all other civil townships having a population of thirty-five
thousand (35,000) or more, for a civil township that falls below a
population of thirty-five thousand (35,000) at a federal decennial
census that takes effect after December 31, 2001, and for all other civil
townships in which a city of the second class is located, the township
assessor, or the county assessor if there is no township assessor for
the township, shall make the real property lists and the plats described
in sections 1 through 8 of this chapter.
(b) In a civil township that attains a population of thirty-five
thousand (35,000) or more at a federal decennial census that takes
effect after December 31, 2001, the county auditor shall make the real
property lists and the plats described in sections 1 through 8 of this
chapter unless the township assessor determines to assume the duty
from the county auditor.
(c) With respect to townships in which the township assessor makes
the real property lists and the plats described in sections 1 through 8 of
this chapter, the county auditor shall, upon completing the tax
duplicate, return the real property lists to the township assessor for the
continuation of the lists by the assessor. If land located in one (1) of
these townships is platted, the plat shall be presented to the township
assessor instead of the county auditor, before it is recorded. The
township assessor shall then enter the lots or parcels described in the
plat on the tax lists in lieu of the land included in the plat.
SECTION 90. IC 6-1.1-5-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 10. If a township
assessor, or the county assessor if there is no township assessor for
the township, believes that it is necessary to obtain an accurate
description of a specific lot or tract, which is situated in the township
he serves, the assessor may demand in writing that the owner or
occupant of the lot or tract deliver all the title papers in his the owner's
or occupant's possession to the assessor for his the assessor's
examination. If the person fails to deliver the title papers to the assessor
at his the assessor's office within five (5) days after the demand is
mailed, the assessor shall prepare the real property list according to the
best information he the assessor can obtain. For that purpose, the
assessor may examine, under oath, any person whom he the assessor
believes has any knowledge relevant to the issue.
township assessor in the county (if any) shall prepare and deliver to
the county assessor a detailed list of the real property listed for taxation
in the township. On or before July 1 of each year, each county assessor
shall, under oath, prepare and deliver to the county auditor a detailed
list of the real property listed for taxation in the county. In a county
with an elected township assessor in every township the township
assessor shall prepare the real property list. The assessing officials and
the county assessor shall prepare the list in the form prescribed by the
department of local government finance. The township assessor shall
ensure that the county assessor has full access to the assessment
records maintained by the township assessor.
SECTION 93. IC 6-1.1-5-15, AS AMENDED BY P.L.228-2005,
SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 15. (a) Except as provided in subsection (b),
before an owner of real property demolishes, structurally modifies, or
improves it at a cost of more than five hundred dollars ($500) for
materials or labor, or both, the owner or the owner's agent shall file
with the area plan commission or the county assessor in the county
where the property is located an assessment registration notice on a
form prescribed by the department of local government finance.
(b) If the owner of the real property, or the person performing the
work for the owner, is required to obtain a permit from an agency or
official of the state or a political subdivision for the demolition,
structural modification, or improvement, the owner or the person
performing the work for the owner is not required to file an assessment
registration notice.
(c) Each state or local government official or agency shall, before
the tenth day of each month, deliver a copy of each permit described in
subsection (b) to the assessor of the county in which the real property
to be improved is situated. Each area plan commission shall, before the
tenth day of each month, deliver a copy of each assessment registration
notice described in subsection (a) to the assessor of the county where
the property is located.
(d) Before the last day of each month, the county assessor shall
distribute a copy of each assessment registration notice filed under
subsection (a) or permit received under subsection (b) to the assessor
of the township (if any) in which the real property to be demolished,
modified, or improved is situated.
(e) A fee of five dollars ($5) shall be charged by the area plan
commission or the county assessor for the filing of the assessment
registration notice. All fees collected under this subsection shall be
deposited in the county property reassessment fund.
(f) A township or county assessor shall immediately notify the
county treasurer if the assessor discovers property that has been
improved or structurally modified at a cost of more than five hundred
dollars ($500) and the owner of the property has failed to obtain the
required building permit or to file an assessment registration notice.
(g) Any person who fails to:
(1) file the registration notice required by subsection (a); or
(2) obtain a building permit described in subsection (b);
before demolishing, structurally modifying, or improving real property
is subject to a civil penalty of one hundred dollars ($100). The county
treasurer shall include the penalty on the person's property tax
statement and collect it in the same manner as delinquent personal
property taxes under IC 6-1.1-23. However, if a person files a late
registration notice, the person shall pay the fee, if any, and the penalty
to the area plan commission or the county assessor at the time the
person files the late registration notice.
SECTION 94. IC 6-1.1-5.5-3, AS AMENDED BY P.L.219-2007,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 3. (a) For purposes of this section, "party"
includes:
(1) a seller of property that is exempt under the seller's ownership;
or
(2) a purchaser of property that is exempt under the purchaser's
ownership;
from property taxes under IC 6-1.1-10.
(b) Before filing a conveyance document with the county auditor
under IC 6-1.1-5-4, all the parties to the conveyance must do the
following:
(1) Complete and sign a sales disclosure form as prescribed by the
department of local government finance under section 5 of this
chapter. All the parties may sign one (1) form, or if all the parties
do not agree on the information to be included on the completed
form, each party may sign and file a separate form.
(2) Before filing a sales disclosure form with the county auditor,
submit the sales disclosure form to the county assessor. The
county assessor must review the accuracy and completeness of
each sales disclosure form submitted immediately upon receipt of
the form and, if the form is accurate and complete, stamp the form
as eligible for filing with the county auditor and return the form
to the appropriate party for filing with the county auditor. If
multiple forms are filed in a short period, the county assessor
shall process the forms as quickly as possible. For purposes of this
subdivision, a sales disclosure form is considered to be accurate
and complete if:
(A) the county assessor does not have substantial evidence
when the form is reviewed under this subdivision that
information in the form is inaccurate; and
(B) the form:
(i) substantially conforms to the sales disclosure form
prescribed by the department of local government finance
under section 5 of this chapter; and
(ii) is submitted to the county assessor in a format usable to
the county assessor.
(3) File the sales disclosure form with the county auditor.
(c) Except as provided in subsection (d), The auditor shall forward
each sales disclosure form to the county assessor. The county assessor
shall retain the forms for five (5) years. The county assessor shall
forward the sales disclosure form data to the department of local
government finance and the legislative services agency in an electronic
format specified jointly by the department of local government finance
and the legislative services agency. The county assessor shall forward
a copy of the sales disclosure forms to the township assessors in the
county. The forms may be used by the county assessing officials, the
department of local government finance, and the legislative services
agency for the purposes established in IC 6-1.1-4-13.6, sales ratio
studies, equalization, adoption of rules under IC 6-1.1-31-3 and
IC 6-1.1-31-6, and any other authorized purpose.
(d) In a county containing a consolidated city, the auditor shall
forward the sales disclosure form to the appropriate township assessor
(if any). The township or county assessor shall forward the sales
disclosure form to the department of local government finance and the
legislative services agency in an electronic format specified jointly by
the department of local government finance and the legislative services
agency. The forms may be used by the county assessing officials, the
department of local government finance, and the legislative services
agency for the purposes established in IC 6-1.1-4-13.6, sales ratio
studies, equalization, adoption of rules under IC 6-1.1-31-3 and
IC 6-1.1-31-6, and any other authorized purpose.
(e) If a sales disclosure form includes the telephone number or
Social Security number of a party, the telephone number or Social
Security number is confidential.
time the property is used or occupied.
(6) Any additional information which the department of local
government finance may require.
(d) A person who signs an exemption application shall attest in
writing and under penalties of perjury that, to the best of the person's
knowledge and belief, a predominant part of the property claimed to be
exempt is not being used or occupied in connection with a trade or
business that is not substantially related to the exercise or performance
of the organization's exempt purpose.
(e) An owner must file with an application for exemption of real
property under subsection (a) or section 5 of this chapter a copy of the
township assessor's record kept under IC 6-1.1-4-25(a) that shows the
calculation of the assessed value of the real property for the assessment
date for which the exemption is claimed. Upon receipt of the
exemption application, the county assessor shall examine that record
and determine if the real property for which the exemption is claimed
is properly assessed. If the county assessor determines that the real
property is not properly assessed, the county assessor shall: direct the
township assessor of the township in which the real property is located
to:
(1) properly assess the real property or direct the township
assessor to properly assess the real property; and
(2) notify the county assessor and county auditor of the proper
assessment or direct the township assessor to notify the county
auditor of the proper assessment.
(f) If the county assessor determines that the applicant has not filed
with an application for exemption a copy of the record referred to in
subsection (e), the county assessor shall notify the applicant in writing
of that requirement. The applicant then has thirty (30) days after the
date of the notice to comply with that requirement. The county property
tax assessment board of appeals shall deny an application described in
this subsection if the applicant does not comply with that requirement
within the time permitted under this subsection.
(g) This subsection applies whenever a law requires an exemption
to be claimed on or in an application accompanying a personal property
tax return. The claim or application may be filed on or with a personal
property tax return not more than thirty (30) days after the filing date
for the personal property tax return, regardless of whether an extension
of the filing date has been granted under IC 6-1.1-3-7.
SECTION 108. IC 6-1.1-12-12, AS AMENDED BY P.L.183-2007,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 12. (a) Except as provided in section 17.8 of
this chapter, a person who desires to claim the deduction provided in
section 11 of this chapter must file an application, on forms prescribed
by the department of local government finance, with the auditor of the
county in which the real property, mobile home not assessed as real
property, or manufactured home not assessed as real property is
located. With respect to real property, the application must be filed
during the twelve (12) months before June 11 of each year for which
the individual wishes to obtain the deduction. With respect to a mobile
home that is not assessed as real property or a manufactured home that
is not assessed as real property, the application must be filed during the
twelve (12) months before March 31 of each year for which the
individual wishes to obtain the deduction. The application may be filed
in person or by mail. If mailed, the mailing must be postmarked on or
before the last day for filing.
(b) Proof of blindness may be supported by:
(1) the records of a county office of family and children, the
division of family resources or the division of disability and
rehabilitative services; or
(2) the written statement of a physician who is licensed by this
state and skilled in the diseases of the eye or of a licensed
optometrist.
(c) The application required by this section must contain the record
number and page where the contract or memorandum of the contract
is recorded if the individual is buying the real property, mobile home,
or manufactured home on a contract that provides that the individual
is to pay property taxes on the real property, mobile home, or
manufactured home.
SECTION 109. IC 6-1.1-12-20, AS AMENDED BY P.L.154-2006,
SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 20. (a) A property owner who desires to obtain the
deduction provided by section 18 of this chapter must file a certified
deduction application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the
rehabilitated property is located. The application may be filed in person
or by mail. If mailed, the mailing must be postmarked on or before the
last day for filing. Except as provided in subsection (b), the application
must be filed before June 11 of the year in which the addition to
assessed value is made.
(b) If notice of the addition to assessed value for any year is not
given to the property owner before May 11 of that year, the application
required by this section may be filed not later than thirty (30) days after
the date such a notice is mailed to the property owner at the address
shown on the records of the township or county assessor.
(c) The application required by this section shall contain the
following information:
(1) A description of the property for which a deduction is claimed
in sufficient detail to afford identification.
(2) Statements of the ownership of the property.
(3) The assessed value of the improvements on the property
before rehabilitation.
(4) The number of dwelling units on the property.
(5) The number of dwelling units rehabilitated.
(6) The increase in assessed value resulting from the
rehabilitation. and
(7) The amount of deduction claimed.
(d) A deduction application filed under this section is applicable for
the year in which the increase in assessed value occurs and for the
immediately following four (4) years without any additional application
being filed.
(e) On verification of an application by the assessor of the township
in which the property is located, or the county assessor if there is no
township assessor for the township, the county auditor shall make the
deduction.
SECTION 110. IC 6-1.1-12-24, AS AMENDED BY P.L.154-2006,
SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 24. (a) A property owner who desires to obtain the
deduction provided by section 22 of this chapter must file a certified
deduction application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the
property is located. The application may be filed in person or by mail.
If mailed, the mailing must be postmarked on or before the last day for
filing. Except as provided in subsection (b), the application must be
filed before June 11 of the year in which the addition to assessed
valuation is made.
(b) If notice of the addition to assessed valuation for any year is not
given to the property owner before May 11 of that year, the application
required by this section may be filed not later than thirty (30) days after
the date such a notice is mailed to the property owner at the address
shown on the records of the township or county assessor.
(c) The application required by this section shall contain the
following information:
hazardous waste under IC 13-22-2-3(b).
(2) "Resource recovery system" means tangible property directly
used to dispose of solid waste or hazardous waste by converting
it into energy or other useful products.
(3) "Solid waste" has the meaning set forth in IC 13-11-2-205(a)
but does not include dead animals or any animal solid or
semisolid wastes.
(b) Except as provided in this section, the owner of a resource
recovery system is entitled to an annual deduction in an amount equal
to ninety-five percent (95%) of the assessed value of the system if:
(1) the system was certified by the department of environmental
management for the 1993 assessment year or a prior assessment
year; and
(2) the owner filed a timely application for the deduction for the
1993 assessment year.
For purposes of this section, a system includes tangible property that
replaced tangible property in the system after the certification by the
department of environmental management.
(c) The owner of a resource recovery system that is directly used to
dispose of hazardous waste is not entitled to the deduction provided by
this section for a particular assessment year if during that assessment
year the owner:
(1) is convicted of any violation under IC 13-7-13-3 (repealed),
IC 13-7-13-4 (repealed), or a criminal statute under IC 13; or
(2) is subject to an order or a consent decree with respect to
property located in Indiana based upon a violation of a federal or
state rule, regulation, or statute governing the treatment, storage,
or disposal of hazardous wastes that had a major or moderate
potential for harm.
(d) The certification of a resource recovery system by the
department of environmental management for the 1993 assessment
year or a prior assessment year is valid through the 1997 assessment
year so long as the property is used as a resource recovery system. If
the property is no longer used for the purpose for which the property
was used when the property was certified, the owner of the property
shall notify the county auditor. However, the deduction from the
assessed value of the system is:
(1) ninety-five percent (95%) for the 1994 assessment year;
(2) ninety percent (90%) for the 1995 assessment year;
(3) seventy-five percent (75%) for the 1996 assessment year; and
(4) sixty percent (60%) for the 1997 assessment year.
assessment year of a resource recovery system in regard to which a
political subdivision is liable for the payment of the property taxes
remains valid at the ninety-five percent (95%) deduction level allowed
before 1994 as long as the political subdivision remains liable for the
payment of the property taxes on the system.
SECTION 113. IC 6-1.1-12-30, AS AMENDED BY P.L.183-2007,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 30. Except as provided in section 36 of this
chapter, a person who desires to claim the deduction provided by
section 29 of this chapter must file a certified statement in duplicate,
on forms prescribed by the department of local government finance,
with the auditor of the county in which the real property or mobile
home is subject to assessment. With respect to real property, the person
must file the statement during the twelve (12) months before June 11
of each year for which the person desires to obtain the deduction. With
respect to a mobile home which is not assessed as real property, the
person must file the statement during the twelve (12) months before
March 31 of each year for which the person desires to obtain the
deduction. On verification of the statement by the assessor of the
township in which the real property or mobile home is subject to
assessment, or the county assessor if there is no township assessor
for the township, the county auditor shall allow the deduction.
SECTION 114. IC 6-1.1-12-35.5, AS AMENDED BY
P.L.183-2007, SECTION 9, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 35.5. (a) Except as provided in
section 36 of this chapter, a person who desires to claim the deduction
provided by section 31, 33, 34, or 34.5 of this chapter must file a
certified statement in duplicate, on forms prescribed by the department
of local government finance, and proof of certification under
subsection (b) or (f) with the auditor of the county in which the
property for which the deduction is claimed is subject to assessment.
Except as provided in subsection (e), with respect to property that is not
assessed under IC 6-1.1-7, the person must file the statement during the
twelve (12) months before June 11 of the assessment year. The person
must file the statement in each year for which the person desires to
obtain the deduction. With respect to a property which is assessed
under IC 6-1.1-7, the person must file the statement during the twelve
(12) months before March 31 of each year for which the person desires
to obtain the deduction. The statement may be filed in person or by
mail. If mailed, the mailing must be postmarked on or before the last
day for filing. On verification of the statement by the assessor of the
township in which the property for which the deduction is claimed is
subject to assessment, or the county assessor if there is no township
assessor for the township, the county auditor shall allow the
deduction.
(b) This subsection does not apply to an application for a deduction
under section 34.5 of this chapter. The department of environmental
management, upon application by a property owner, shall determine
whether a system or device qualifies for a deduction provided by
section 31, 33, or 34 of this chapter. If the department determines that
a system or device qualifies for a deduction, it shall certify the system
or device and provide proof of the certification to the property owner.
The department shall prescribe the form and manner of the certification
process required by this subsection.
(c) This subsection does not apply to an application for a deduction
under section 34.5 of this chapter. If the department of environmental
management receives an application for certification before May 11 of
the assessment year, the department shall determine whether the system
or device qualifies for a deduction before June 11 of the assessment
year. If the department fails to make a determination under this
subsection before June 11 of the assessment year, the system or device
is considered certified.
(d) A denial of a deduction claimed under section 31, 33, 34, or 34.5
of this chapter may be appealed as provided in IC 6-1.1-15. The appeal
is limited to a review of a determination made by the township
assessor, county property tax assessment board of appeals, or
department of local government finance.
(e) A person who timely files a personal property return under
IC 6-1.1-3-7(a) for an assessment year and who desires to claim the
deduction provided in section 31 of this chapter for property that is not
assessed under IC 6-1.1-7 must file the statement described in
subsection (a) during the twelve (12) months before June 11 of that
year. A person who obtains a filing extension under IC 6-1.1-3-7(b) for
an assessment year must file the application between March 1 and the
extended due date for that year.
(f) This subsection applies only to an application for a deduction
under section 34.5 of this chapter. The center for coal technology
research established by IC 21-47-4-1, upon receiving an application
from the owner of a building, shall determine whether the building
qualifies for a deduction under section 34.5 of this chapter. If the center
determines that a building qualifies for a deduction, the center shall
certify the building and provide proof of the certification to the owner
of the building. The center shall prescribe the form and procedure for
certification of buildings under this subsection. If the center receives
an application for certification of a building under section 34.5 of this
chapter before May 11 of an assessment year:
(1) the center shall determine whether the building qualifies for
a deduction before June 11 of the assessment year; and
(2) if the center fails to make a determination before June 11 of
the assessment year, the building is considered certified.
SECTION 115. IC 6-1.1-12-37, AS AMENDED BY P.L.224-2007,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 37. (a) The following definitions apply
throughout this section:
(1) "Dwelling" means any of the following:
(A) Residential real property improvements that an
individual uses as the individual's residence, including a
house or garage.
(B) A mobile home that is not assessed as real property
that an individual uses as the individual's residence.
(C) A manufactured home that is not assessed as real
property that an individual uses as the individual's
residence.
(2) "Homestead" means an individual's principal place of
residence that:
(A) is located in Indiana;
(B) the individual:
(i) owns;
(ii) is buying under a contract, recorded in the county
recorder's office, that provides that the individual is to
pay the property taxes on the residence; or
(iii) is entitled to occupy as a tenant-stockholder (as
defined in 26 U.S.C. 216) of a cooperative housing
corporation (as defined in 26 U.S.C. 216); and
(C) consists of a dwelling and the real estate, not exceeding
one (1) acre, that immediately surrounds that dwelling.
(b) Each year a person an individual who on March 1 of a
particular year or, in the case of a mobile home that is assessed as
personal property, the immediately following January 15, either
owns or is buying a homestead under a contract, recorded in the
county recorder's office, that provides the individual is to pay
property taxes on the homestead is entitled to receive the homestead
credit provided under IC 6-1.1-20.9 for property taxes payable in the
following year is entitled to a standard deduction from the assessed
value of the real property, mobile home not assessed as real property,
or manufactured home not assessed as real property that qualifies for
the homestead. credit. The auditor of the county shall record and make
the deduction for the person qualifying for the deduction.
(b) (c) Except as provided in section 40.5 of this chapter, the total
amount of the deduction that a person may receive under this section
for a particular year is the lesser of:
(1) one-half (1/2) sixty percent (60%) of the assessed value of
the real property, mobile home not assessed as real property, or
manufactured home not assessed as real property; or
(2) for property taxes first due and payable:
(A) before January 1, 2007, thirty-five thousand dollars
($35,000);
(B) after December 31, 2006, and before January 1, 2009,
forty-five thousand dollars ($45,000).
(C) after December 31, 2008, and before January 1, 2010,
forty-four thousand dollars ($44,000);
(D) after December 31, 2009, and before January 1, 2011,
forty-three thousand dollars ($43,000);
(E) after December 31, 2010, and before January 1, 2012,
forty-two thousand dollars ($42,000);
(F) after December 31, 2011, and before January 1, 2013,
forty-one thousand dollars ($41,000); and
(G) after December 31, 2012, forty thousand dollars ($40,000).
(c) (d) A person who has sold real property, a mobile home not
assessed as real property, or a manufactured home not assessed as real
property to another person under a contract that provides that the
contract buyer is to pay the property taxes on the real property, mobile
home, or manufactured home may not claim the deduction provided
under this section with respect to that real property, mobile home, or
manufactured home.
(e) The department of local government finance shall adopt
rules or guidelines concerning the application for a deduction
under this section.
(f) The county auditor may not grant an individual or a married
couple a deduction under this section if:
(1) the individual or married couple, for the same year, claims
the deduction on two (2) or more different applications for the
deduction; and
(2) the applications claim the deduction for different property.
property is subject to assessment. In addition to the certified statement,
the person must file a certification by the state chemist listing the
improvements that were made to comply with the fertilizer storage
rules adopted under IC 15-16-2-44 and the pesticide storage rules
adopted by the state chemist under IC 15-16-4-52. The statement and
certification must be filed before June 11 of the year preceding the year
the deduction will first be applied. Upon the verification of the
statement and certification by the assessor of the township in which the
property is subject to assessment, or the county assessor if there is no
township assessor for the township, the county auditor shall allow the
deduction.
SECTION 118. IC 6-1.1-12-41, AS AMENDED BY P.L.199-2005,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 41. (a) This section does not apply to assessment
years beginning after December 31, 2005.
(b) As used in this section, "assessed value of inventory" means the
assessed value determined after the application of any deductions or
adjustments that apply by statute or rule to the assessment of inventory,
other than the deduction allowed under subsection (f).
(c) As used in this section, "county income tax council" means a
council established by IC 6-3.5-6-2.
(d) As used in this section, "fiscal body" has the meaning set forth
in IC 36-1-2-6.
(e) As used in this section, "inventory" has the meaning set forth in
IC 6-1.1-3-11 (repealed).
(f) An ordinance may be adopted in a county to provide that a
deduction applies to the assessed value of inventory located in the
county. The deduction is equal to one hundred percent (100%) of the
assessed value of inventory located in the county for the appropriate
year of assessment. An ordinance adopted under this section in a
particular year applies:
(1) if adopted before March 31, 2004, to each subsequent
assessment year ending before January 1, 2006; and
(2) if adopted after March 30, 2004, and before June 1, 2005, to
the March 1, 2005, assessment date.
An ordinance adopted under this section may be consolidated with an
ordinance adopted under IC 6-3.5-7-25 or IC 6-3.5-7-26. The
consolidation of an ordinance adopted under this section with an
ordinance adopted under IC 6-3.5-7-26 does not cause the ordinance
adopted under IC 6-3.5-7-26 to expire after December 31, 2005.
(g) An ordinance may not be adopted under subsection (f) after May
30, 2005. However, an ordinance adopted under this section:
(1) before March 31, 2004, may be amended after March 30,
2004; and
(2) before June 1, 2005, may be amended after May 30, 2005;
to consolidate an ordinance adopted under IC 6-3.5-7-26.
(h) The entity that may adopt the ordinance permitted under
subsection (f) is:
(1) the county income tax council if the county option income tax
is in effect on January 1 of the year in which an ordinance under
this section is adopted;
(2) the county fiscal body if the county adjusted gross income tax
is in effect on January 1 of the year in which an ordinance under
this section is adopted; or
(3) the county income tax council or the county fiscal body,
whichever acts first, for a county not covered by subdivision (1)
or (2).
To adopt an ordinance under subsection (f), a county income tax
council shall use the procedures set forth in IC 6-3.5-6 concerning the
imposition of the county option income tax. The entity that adopts the
ordinance shall provide a certified copy of the ordinance to the
department of local government finance before February 1.
(i) A taxpayer is not required to file an application to qualify for the
deduction permitted under subsection (f).
(j) The department of local government finance shall incorporate the
deduction established in this section in the personal property return
form to be used each year for filing under IC 6-1.1-3-7 or
IC 6-1.1-3-7.5 to permit the taxpayer to enter the deduction on the
form. If a taxpayer fails to enter the deduction on the form, the
township assessor, or the county assessor if there is no township
assessor for the township, shall:
(1) determine the amount of the deduction; and
(2) within the period established in IC 6-1.1-16-1, issue a notice
of assessment to the taxpayer that reflects the application of the
deduction to the inventory assessment.
(k) The deduction established in this section must be applied to any
inventory assessment made by:
(1) an assessing official;
(2) a county property tax board of appeals; or
(3) the department of local government finance.
SECTION 119. IC 6-1.1-12-42 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 42. (a) As used in this
section, "assessed value of inventory" means the assessed value
determined after the application of any deductions or adjustments that
apply by statute or rule to the assessment of inventory, other than the
deduction established in subsection (c).
(b) As used in this section, "inventory" has the meaning set forth in
IC 6-1.1-3-11 (repealed).
(c) A taxpayer is entitled to a deduction from assessed value equal
to one hundred percent (100%) of the taxpayer's assessed value of
inventory beginning with for assessments made in 2006 for property
taxes first due and payable in 2007.
(d) A taxpayer is not required to file an application to qualify for the
deduction established by this section.
(e) The department of local government finance shall incorporate
the deduction established by this section in the personal property return
form to be used each year for filing under IC 6-1.1-3-7 or
IC 6-1.1-3-7.5 to permit the taxpayer to enter the deduction on the
form. If a taxpayer fails to enter the deduction on the form, the
township assessor, or the county assessor if there is no township
assessor for the township, shall:
(1) determine the amount of the deduction; and
(2) within the period established in IC 6-1.1-16-1, issue a notice
of assessment to the taxpayer that reflects the application of the
deduction to the inventory assessment.
(f) The deduction established by this section must be applied to any
inventory assessment made by:
(1) an assessing official;
(2) a county property tax assessment board of appeals; or
(3) the department of local government finance.
SECTION 120. IC 6-1.1-12-43 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 43. (a) For
purposes of this section:
(1) "benefit" refers to
(A) a deduction under section 1, 9, 11, 13, 14, 16, 17.4, 26, 29,
31, 33, or 34 of this chapter; or
(B) the homestead credit under IC 6-1.1-20.9-2;
(2) "closing agent" means a person that closes a transaction;
(3) "customer" means an individual who obtains a loan in a
transaction; and
(4) "transaction" means a single family residential:
(A) first lien purchase money mortgage transaction; or
(B) refinancing transaction.
the agency; and
(2) shall be paid into the property tax replacement state general
fund.
A closing agent is not liable for any other damages claimed by a
customer because of the closing agent's mere failure to provide the
appropriate document to the customer.
(g) The state agency that has administrative jurisdiction over a
closing agent shall:
(1) examine the closing agent to determine compliance with this
section; and
(2) impose and collect penalties under subsection (f).
SECTION 121. IC 6-1.1-12.1-2, AS AMENDED BY P.L.154-2006,
SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) A designating body may find that a
particular area within its jurisdiction is an economic revitalization area.
However, the deduction provided by this chapter for economic
revitalization areas not within a city or town shall not be available to
retail businesses.
(b) In a county containing a consolidated city or within a city or
town, a designating body may find that a particular area within its
jurisdiction is a residentially distressed area. Designation of an area as
a residentially distressed area has the same effect as designating an
area as an economic revitalization area, except that the amount of the
deduction shall be calculated as specified in section 4.1 of this chapter
and the deduction is allowed for not more than five (5) years. In order
to declare a particular area a residentially distressed area, the
designating body must follow the same procedure that is required to
designate an area as an economic revitalization area and must make all
the following additional findings or all the additional findings
described in subsection (c):
(1) The area is comprised of parcels that are either unimproved or
contain only one (1) or two (2) family dwellings or multifamily
dwellings designed for up to four (4) families, including accessory
buildings for those dwellings.
(2) Any dwellings in the area are not permanently occupied and
are:
(A) the subject of an order issued under IC 36-7-9; or
(B) evidencing significant building deficiencies.
(3) Parcels of property in the area:
(A) have been sold and not redeemed under IC 6-1.1-24 and
IC 6-1.1-25; or
body finds to be an economic revitalization area.
(g) The designating body may adopt a resolution establishing
general standards to be used, along with the requirements set forth in
the definition of economic revitalization area, by the designating body
in finding an area to be an economic revitalization area. The standards
must have a reasonable relationship to the development objectives of
the area in which the designating body has jurisdiction. The following
four (4) sets of standards may be established:
(1) One (1) relative to the deduction under section 3 of this
chapter for economic revitalization areas that are not residentially
distressed areas.
(2) One (1) relative to the deduction under section 3 of this
chapter for residentially distressed areas.
(3) One (1) relative to the deduction allowed under section 4.5 of
this chapter.
(4) One (1) relative to the deduction allowed under section 4.8 of
this chapter.
(h) A designating body may impose a fee for filing a designation
application for a person requesting the designation of a particular area
as an economic revitalization area. The fee may be sufficient to defray
actual processing and administrative costs. However, the fee charged
for filing a designation application for a parcel that contains one (1) or
more owner-occupied, single-family dwellings may not exceed the cost
of publishing the required notice.
(i) In declaring an area an economic revitalization area, the
designating body may:
(1) limit the time period to a certain number of calendar years
during which the economic revitalization area shall be so
designated;
(2) limit the type of deductions that will be allowed within the
economic revitalization area to the deduction allowed under
section 3 of this chapter, the deduction allowed under section 4.5
of this chapter, the deduction allowed under section 4.8 of this
chapter, or any combination of these deductions;
(3) limit the dollar amount of the deduction that will be allowed
with respect to new manufacturing equipment, new research and
development equipment, new logistical distribution equipment,
and new information technology equipment if a deduction under
this chapter had not been filed before July 1, 1987, for that
equipment;
(4) limit the dollar amount of the deduction that will be allowed
with respect to redevelopment and rehabilitation occurring in
areas that are designated as economic revitalization areas on or
after September 1, 1988;
(5) limit the dollar amount of the deduction that will be allowed
under section 4.8 of this chapter with respect to the occupation of
an eligible vacant building; or
(6) impose reasonable conditions related to the purpose of this
chapter or to the general standards adopted under subsection (g)
for allowing the deduction for the redevelopment or rehabilitation
of the property or the installation of the new manufacturing
equipment, new research and development equipment, new
logistical distribution equipment, or new information technology
equipment.
To exercise one (1) or more of these powers, a designating body must
include this fact in the resolution passed under section 2.5 of this
chapter.
(j) Notwithstanding any other provision of this chapter, if a
designating body limits the time period during which an area is an
economic revitalization area, that limitation does not:
(1) prevent a taxpayer from obtaining a deduction for new
manufacturing equipment, new research and development
equipment, new logistical distribution equipment, or new
information technology equipment installed on or before the
approval deadline determined under section 9 of this chapter, but
after the expiration of the economic revitalization area if:
(A) the economic revitalization area designation expires after
December 30, 1995; and
(B) the new manufacturing equipment, new research and
development equipment, new logistical distribution
equipment, or new information technology equipment was
described in a statement of benefits submitted to and approved
by the designating body in accordance with section 4.5 of this
chapter before the expiration of the economic revitalization
area designation; or
(2) limit the length of time a taxpayer is entitled to receive a
deduction to a number of years that is less than the number of
years designated under section 4, 4.5, or 4.8 of this chapter.
(k) Notwithstanding any other provision of this chapter, deductions:
(1) that are authorized under section 3 of this chapter for property
in an area designated as an urban development area before March
1, 1983, and that are based on an increase in assessed valuation
resulting from redevelopment or rehabilitation that occurs before
March 1, 1983; or
(2) that are authorized under section 4.5 of this chapter for new
manufacturing equipment installed in an area designated as an
urban development area before March 1, 1983;
apply according to the provisions of this chapter as they existed at the
time that an application for the deduction was first made. No deduction
that is based on the location of property or new manufacturing
equipment in an urban development area is authorized under this
chapter after February 28, 1983, unless the initial increase in assessed
value resulting from the redevelopment or rehabilitation of the property
or the installation of the new manufacturing equipment occurred before
March 1, 1983.
(l) In addition to the other requirements of this chapter, if
property located in an economic revitalization area is also located in an
allocation area (as defined in IC 36-7-14-39 or IC 36-7-15.1-26), an
application for the property tax deduction provided by this chapter a
taxpayer's statement of benefits concerning that property may not
be approved under this chapter unless the commission that designated
the allocation area adopts a resolution approving the application
statement of benefits is adopted by the legislative body of the unit
that approved the designation of the allocation area.
SECTION 122. IC 6-1.1-12.1-4.5, AS AMENDED BY HEA
1137-2008, SECTION 36, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 4.5. (a) For purposes of this
section, "personal property" means personal property other than
inventory (as defined in IC 6-1.1-3-11(a)).
(b) (a) An applicant must provide a statement of benefits to the
designating body. The applicant must provide the completed statement
of benefits form to the designating body before the hearing specified in
section 2.5(c) of this chapter or before the installation of the new
manufacturing equipment, new research and development equipment,
new logistical distribution equipment, or new information technology
equipment for which the person desires to claim a deduction under this
chapter. The department of local government finance shall prescribe a
form for the statement of benefits. The statement of benefits must
include the following information:
(1) A description of the new manufacturing equipment, new
research and development equipment, new logistical distribution
equipment, or new information technology equipment that the
person proposes to acquire.
equipment;
whether the estimate of the number of individuals who will be
employed or whose employment will be retained can be
reasonably expected to result from the installation of the new
manufacturing equipment, new research and development
equipment, new logistical distribution equipment, or new
information technology equipment.
(3) Whether the estimate of the annual salaries of those
individuals who will be employed or whose employment will be
retained can be reasonably expected to result from the proposed
installation of new manufacturing equipment, new research and
development equipment, new logistical distribution equipment, or
new information technology equipment.
(4) With respect to new manufacturing equipment used to dispose
of solid waste or hazardous waste by converting the solid waste
or hazardous waste into energy or other useful products, whether
the estimate of the amount of solid waste or hazardous waste that
will be converted into energy or other useful products can be
reasonably expected to result from the installation of the new
manufacturing equipment.
(5) Whether any other benefits about which information was
requested are benefits that can be reasonably expected to result
from the proposed installation of new manufacturing equipment,
new research and development equipment, new logistical
distribution equipment, or new information technology
equipment.
(6) Whether the totality of benefits is sufficient to justify the
deduction.
The designating body may not designate an area an economic
revitalization area or approve the deduction unless it makes the
findings required by this subsection in the affirmative.
(d) (c) Except as provided in subsection (h), (g), and subject to
subsection (i) (h) and section 15 of this chapter, an owner of new
manufacturing equipment, new research and development equipment,
new logistical distribution equipment, or new information technology
equipment whose statement of benefits is approved after June 30, 2000,
is entitled to a deduction from the assessed value of that equipment for
the number of years determined by the designating body under
subsection (g). (f). Except as provided in subsection (f) (e) and in
section 2(i)(3) of this chapter, and subject to subsection (i) (h) and
section 15 of this chapter, the amount of the deduction that an owner
is entitled to for a particular year equals the product of:
(1) the assessed value of the new manufacturing equipment, new
research and development equipment, new logistical distribution
equipment, or new information technology equipment in the year
of deduction under the appropriate table set forth in subsection
(e); (d); multiplied by
(2) the percentage prescribed in the appropriate table set forth in
subsection (e). (d).
(e) (d) The percentage to be used in calculating the deduction under
subsection (d) (c) is as follows:
(1) For deductions allowed over a one (1) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd and thereafter 0%
(2) For deductions allowed over a two (2) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 50%
3rd and thereafter 0%
(3) For deductions allowed over a three (3) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 66%
3rd 33%
4th and thereafter 0%
(4) For deductions allowed over a four (4) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 75%
3rd 50%
4th 25%
5th and thereafter 0%
(5) For deductions allowed over a five (5) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 80%
3rd 60%
4th 40%
5th 20%
6th and thereafter 0%
(6) For deductions allowed over a six (6) year period:
by the owner during the preceding sixty (60) months exceeds fifty
million dollars ($50,000,000), and if the economic revitalization area
in which the new manufacturing equipment was installed was approved
by the designating body before September 1, 1994.
(b) Section 4.5(f) 4.5(e) of this chapter does not apply to new
manufacturing equipment located in a county having a population of
more than thirty-two thousand (32,000) but less than thirty-three
thousand (33,000) if:
(1) the total original cost of all new manufacturing equipment
placed into service in the county by the owner exceeds five
hundred million dollars ($500,000,000); and
(2) the economic revitalization area in which the new
manufacturing equipment was installed was approved by the
designating body before January 1, 2001.
(c) A deduction under section 4.5(d) 4.5(c) of this chapter is not
allowed with respect to new manufacturing equipment described in
subsection (b) in the first year the deduction is claimed or in
subsequent years as permitted by section 4.5(d) 4.5(c) of this chapter
to the extent the deduction would cause the assessed value of all real
property and personal property of the owner in the taxing district to be
less than the incremental net assessed value for that year.
(d) The following apply for purposes of subsection (c):
(1) A deduction under section 4.5(d) 4.5(c) of this chapter shall
be disallowed only with respect to new manufacturing equipment
installed after March 1, 2000.
(2) "Incremental net assessed value" means the sum of:
(A) the net assessed value of real property and depreciable
personal property from which property tax revenues are
required to be held in trust and pledged for the benefit of the
owners of bonds issued by the redevelopment commission of
a county described in subsection (b) under resolutions adopted
November 16, 1998, and July 13, 2000 (as amended
November 27, 2000); plus
(B) fifty-four million four hundred eighty-one thousand seven
hundred seventy dollars ($54,481,770).
(3) The assessed value of real property and personal property of
the owner shall be determined after the deductions provided by
sections 3 and 4.5 of this chapter.
(4) The personal property of the owner shall include inventory.
(5) The amount of deductions provided by section 4.5 of this
chapter with respect to new manufacturing equipment that was
installed on or before March 1, 2000, shall be increased from
thirty-three and one-third percent (33 1/3%) of true tax value to
one hundred percent (100%) of true tax value for assessment
dates after February 28, 2001.
(e) A deduction not fully allowed under subsection (c) in the first
year the deduction is claimed or in a subsequent year permitted by
section 4.5 of this chapter shall be carried over and allowed as a
deduction in succeeding years. A deduction that is carried over to a
year but is not allowed in that year under this subsection shall be
carried over and allowed as a deduction in succeeding years. The
following apply for purposes of this subsection:
(1) A deduction that is carried over to a succeeding year is not
allowed in that year to the extent that the deduction, together
with:
(A) deductions otherwise allowed under section 3 of this
chapter;
(B) deductions otherwise allowed under section 4.5 of this
chapter; and
(C) other deductions carried over to the year under this
subsection;
would cause the assessed value of all real property and personal
property of the owner in the taxing district to be less than the
incremental net assessed value for that year.
(2) Each time a deduction is carried over to a succeeding year, the
deduction shall be reduced by the amount of the deduction that
was allowed in the immediately preceding year.
(3) A deduction may not be carried over to a succeeding year
under this subsection if such year is after the period specified in
section 4.5(d) 4.5(c) of this chapter or the period specified in a
resolution adopted by the designating body under section 4.5(h)
4.5(g) of this chapter.
SECTION 124. IC 6-1.1-12.1-5, AS AMENDED BY P.L.193-2005,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 5. (a) A property owner who desires to obtain the
deduction provided by section 3 of this chapter must file a certified
deduction application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the
property is located. Except as otherwise provided in subsection (b) or
(e), the deduction application must be filed before May 10 of the year
in which the addition to assessed valuation is made.
(b) If notice of the addition to assessed valuation or new assessment
for any year is not given to the property owner before April 10 of that
year, the deduction application required by this section may be filed not
later than thirty (30) days after the date such a notice is mailed to the
property owner at the address shown on the records of the township or
county assessor.
(c) The deduction application required by this section must contain
the following information:
(1) The name of the property owner.
(2) A description of the property for which a deduction is claimed
in sufficient detail to afford identification.
(3) The assessed value of the improvements before rehabilitation.
(4) The increase in the assessed value of improvements resulting
from the rehabilitation.
(5) The assessed value of the new structure in the case of
redevelopment.
(6) The amount of the deduction claimed for the first year of the
deduction.
(7) If the deduction application is for a deduction in a
residentially distressed area, the assessed value of the
improvement or new structure for which the deduction is claimed.
(d) A deduction application filed under subsection (a) or (b) is
applicable for the year in which the addition to assessed value or
assessment of a new structure is made and in the following years the
deduction is allowed without any additional deduction application
being filed. However, property owners who had an area designated an
urban development area pursuant to a deduction application filed prior
to January 1, 1979, are only entitled to a deduction for a five (5) year
period. In addition, property owners who are entitled to a deduction
under this chapter pursuant to a deduction application filed after
December 31, 1978, and before January 1, 1986, are entitled to a
deduction for a ten (10) year period.
(e) A property owner who desires to obtain the deduction provided
by section 3 of this chapter but who has failed to file a deduction
application within the dates prescribed in subsection (a) or (b) may file
a deduction application between March 1 and May 10 of a subsequent
year which shall be applicable for the year filed and the subsequent
years without any additional deduction application being filed for the
amounts of the deduction which would be applicable to such years
pursuant to section 4 of this chapter if such a deduction application had
been filed in accordance with subsection (a) or (b).
(f) Subject to subsection (i), the county auditor shall act as follows:
deduction application must be filed before May 10 of the year in which
the property owner or a tenant of the property owner initially occupies
the eligible vacant building.
(b) If notice of the assessed valuation or new assessment for a year
is not given to the property owner before April 10 of that year, the
deduction application required by this section may be filed not later
than thirty (30) days after the date the notice is mailed to the property
owner at the address shown on the records of the township or county
assessor.
(c) The deduction application required by this section must contain
the following information:
(1) The name of the property owner and, if applicable, the
property owner's tenant.
(2) A description of the property for which a deduction is claimed.
(3) The amount of the deduction claimed for the first year of the
deduction.
(4) Any other information required by the department of local
government finance or the designating body.
(d) A deduction application filed under this section applies to the
year in which the property owner or a tenant of the property owner
occupies the eligible vacant building and in the following year if the
deduction is allowed for a two (2) year period, without an additional
deduction application being filed.
(e) A property owner that desires to obtain the deduction provided
by section 4.8 of this chapter but that did not file a deduction
application within the dates prescribed in subsection (a) or (b) may file
a deduction application between March 1 and May 10 of a subsequent
year. A deduction application filed under this subsection applies to the
year in which the deduction application is filed and the following year
if the deduction is allowed for a two (2) year period, without an
additional deduction application being filed. The amount of the
deduction under this subsection is the amount that would have been
applicable to the year under section 4.8 of this chapter if the deduction
application had been filed in accordance with subsection (a) or (b).
(f) Subject to subsection (i), the county auditor shall do the
following:
(1) If a determination concerning the number of years the
deduction is allowed has been made in the resolution adopted
under section 2.5 of this chapter, the county auditor shall make
the appropriate deduction.
(2) If a determination concerning the number of years the
deduction is allowed has not been made in the resolution adopted
under section 2.5 of this chapter, the county auditor shall send a
copy of the deduction application to the designating body. Upon
receipt of the resolution stating the number of years the deduction
will be allowed, the county auditor shall make the appropriate
deduction.
(g) The amount and period of the deduction provided by section 4.8
of this chapter are not affected by a change in the ownership of the
eligible vacant building or a change in the property owner's tenant, if
the new property owner or the new tenant:
(1) continues to occupy the eligible vacant building in compliance
with any standards established under section 2(g) of this chapter;
and
(2) files an application in the manner provided by subsection (e).
(h) Before the county auditor acts under subsection (f), the county
auditor may request that the township assessor of the township in
which the eligible vacant building is located, or the county assessor
if there is no township assessor for the township, review the
deduction application.
(i) A property owner may appeal a determination of the county
auditor under subsection (f) by requesting in writing a preliminary
conference with the county auditor not more than forty-five (45) days
after the county auditor gives the property owner notice of the
determination. An appeal under this subsection shall be processed and
determined in the same manner that an appeal is processed and
determined under IC 6-1.1-15.
(j) In addition to the requirements of subsection (c), a property
owner that files a deduction application under this section must provide
the county auditor and the designating body with information showing
the extent to which there has been compliance with the statement of
benefits approved under section 4.8 of this chapter. This information
must be included in the deduction application and must also be updated
each year in which the deduction is applicable:
(1) at the same time that the property owner or the property
owner's tenant files a personal property tax return for property
located at the eligible vacant building for which the deduction
was granted; or
(2) if subdivision (1) does not apply, before May 15 of each year.
(k) The following information is a public record if filed under this
section:
(1) The name and address of the property owner.
equipment.
(2) A description of the new manufacturing equipment, new
research and development equipment, new logistical distribution
equipment, or new information technology equipment.
(3) The amount of the deduction claimed for the first year of the
deduction.
(c) This subsection applies to a deduction schedule with respect to
new manufacturing equipment, new research and development
equipment, new logistical distribution equipment, or new information
technology equipment for which a statement of benefits was initially
approved after April 30, 1991. If a determination about the number of
years the deduction is allowed has not been made in the resolution
adopted under section 2.5 of this chapter, the county auditor shall send
a copy of the deduction schedule to the designating body, and the
designating body shall adopt a resolution under section 4.5(g)(2)
4.5(f)(2) of this chapter.
(d) A deduction schedule must be filed under this section in the year
in which the new manufacturing equipment, new research and
development equipment, new logistical distribution equipment, or new
information technology equipment is installed and in each of the
immediately succeeding years the deduction is allowed.
(e) The township assessor, or the county assessor if there is no
township assessor for the township, may:
(1) review the deduction schedule; and
(2) before the March 1 that next succeeds the assessment date for
which the deduction is claimed, deny or alter the amount of the
deduction.
If the township assessor or the county assessor does not deny the
deduction, the county auditor shall apply the deduction in the amount
claimed in the deduction schedule or in the amount as altered by the
township assessor or the county assessor. A township assessor or a
county assessor who denies a deduction under this subsection or alters
the amount of the deduction shall notify the person that claimed the
deduction and the county auditor of the assessor's action. The county
auditor shall notify the designating body and the county property tax
assessment board of appeals of all deductions applied under this
section.
(f) If the ownership of new manufacturing equipment, new research
and development equipment, new logistical distribution equipment, or
new information technology equipment changes, the deduction
provided under section 4.5 of this chapter continues to apply to that
equipment if the new owner:
(1) continues to use the equipment in compliance with any
standards established under section 2(g) of this chapter; and
(2) files the deduction schedules required by this section.
(g) The amount of the deduction is the percentage under section 4.5
of this chapter that would have applied if the ownership of the property
had not changed multiplied by the assessed value of the equipment for
the year the deduction is claimed by the new owner.
(h) A person may appeal a determination of the township assessor
or the county assessor under subsection (e) to deny or alter the amount
of the deduction by requesting in writing a preliminary conference with
the township assessor or the county assessor not more than forty-five
(45) days after the township assessor or the county assessor gives the
person notice of the determination. Except as provided in subsection
(i), an appeal initiated under this subsection is processed and
determined in the same manner that an appeal is processed and
determined under IC 6-1.1-15.
(i) The county assessor is recused from any action the county
property tax assessment board of appeals takes with respect to an
appeal under subsection (h) of a determination by the county assessor.
SECTION 127. IC 6-1.1-12.1-5.8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5.8. In lieu of providing
the statement of benefits required by section 3 or 4.5 of this chapter and
the additional information required by section 5.1 or 5.6 of this chapter,
the designating body may, by resolution, waive the statement of
benefits if the designating body finds that the purposes of this chapter
are served by allowing the deduction and the property owner has,
during the thirty-six (36) months preceding the first assessment date to
which the waiver would apply, installed new manufacturing equipment,
new research and development equipment, new logistical distribution
equipment, or new information technology equipment or developed or
rehabilitated property at a cost of at least ten million dollars
($10,000,000) as determined by the assessor of the township in which
the property is located, or by the county assessor if there is no
township assessor for the township.
SECTION 128. IC 6-1.1-12.1-5.9, AS AMENDED BY HEA
1137-2008, SECTION 37, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 5.9. (a) This section does not apply
to:
(1) a deduction under section 3 of this chapter for property
located in a residentially distressed area; or
redevelopment, or rehabilitation;
is entitled to a deduction from the assessed value of the real property.
(c) Subject to section 14 of this chapter, the deduction under this
section is first available in the year in which the increase in assessed
value resulting from the development, redevelopment, or rehabilitation
occurs and continues for the following two (2) years. The amount of the
deduction that a property owner may receive with respect to real
property located in a county for a particular year equals the lesser of:
(1) two million dollars ($2,000,000); or
(2) the product of:
(A) the increase in assessed value resulting from the
development, rehabilitation, or redevelopment; multiplied by
(B) the percentage from the following table:
YEAR OF DEDUCTION
PERCENTAGE
1st 75%
2nd 50%
3rd 25%
(d) A property owner that qualifies for the deduction under this
section must file a notice to claim the deduction in the manner
prescribed by the department of local government finance under rules
adopted by the department of local government finance under
IC 4-22-2 to implement this chapter. The township assessor, or the
county assessor if there is no township assessor for the township,
shall:
(1) inform the county auditor of the real property eligible for the
deduction as contained in the notice filed by the taxpayer under
this subsection; and
(2) inform the county auditor of the deduction amount.
(e) The county auditor shall:
(1) make the deductions; and
(2) notify the county property tax assessment board of appeals of
all deductions approved;
under this section.
(f) The amount of the deduction determined under subsection (c)(2)
is adjusted to reflect the percentage increase or decrease in assessed
valuation that results from:
(1) a general reassessment of real property under IC 6-1.1-4-4; or
(2) an annual adjustment under IC 6-1.1-4-4.5.
(g) If an appeal of an assessment is approved that results in a
reduction of the assessed value of the real property, the amount of the
deduction under this section is adjusted to reflect the percentage
decrease that results from the appeal.
(h) The deduction under this section does not apply to a facility
listed in IC 6-1.1-12.1-3(e).
SECTION 131. IC 6-1.1-12.4-3, AS AMENDED BY HEA
1137-2008, SECTION 39, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. (a) For purposes of this section,
an increase in the assessed value of personal property is determined in
the same manner that an increase in the assessed value of new
manufacturing equipment is determined for purposes of IC 6-1.1-12.1.
(b) This subsection applies only to personal property that the owner
purchases after March 1, 2005, and before March 2, 2007. Except as
provided in sections 4, 5, and 8 of this chapter, an owner that purchases
personal property other than inventory (as defined in 50 IAC 4.2-5-1,
as in effect on January 1, 2005) that:
(1) was never before used by its owner for any purpose in Indiana;
and
(2) creates or retains employment;
is entitled to a deduction from the assessed value of the personal
property.
(c) Subject to section 14 of this chapter, the deduction under this
section is first available in the year in which the increase in assessed
value resulting from the purchase of the personal property occurs and
continues for the following two (2) years. The amount of the deduction
that a property owner may receive with respect to personal property
located in a county for a particular year equals the lesser of:
(1) two million dollars ($2,000,000); or
(2) the product of:
(A) the increase in assessed value resulting from the purchase
of the personal property; multiplied by
(B) the percentage from the following table:
YEAR OF DEDUCTION
PERCENTAGE
1st 75%
2nd 50%
3rd 25%
(d) If an appeal of an assessment is approved that results in a
reduction of the assessed value of the personal property, the amount of
the deduction is adjusted to reflect the percentage decrease that results
from the appeal.
(e) A property owner must claim the deduction under this section on
the owner's annual personal property tax return. The township assessor,
or the county assessor if there is no township assessor for the
township, shall:
(1) identify the personal property eligible for the deduction to the
county auditor; and
(2) inform the county auditor of the deduction amount.
(f) The county auditor shall:
(1) make the deductions; and
(2) notify the county property tax assessment board of appeals of
all deductions approved;
under this section.
(g) The deduction under this section does not apply to personal
property at a facility listed in IC 6-1.1-12.1-3(e).
SECTION 132. IC 6-1.1-12.4-9, AS AMENDED BY
HEA1137-2008, SECTION 40, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 9. If an official
terminates a deduction under section 8 of this chapter:
(1) the official shall immediately mail a certified copy of the
determination to:
(A) the property owner; and
(B) if the determination is made by the county assessor or the
township assessor (if any), the county auditor;
(2) the county auditor shall:
(A) remove the deduction from the tax duplicate; and
(B) notify the county treasurer of the termination of the
deduction; and
(3) if the official's determination to terminate the deduction
occurs after the county treasurer has mailed the statement
required by IC 6-1.1-22-8.1, the county treasurer shall
immediately mail the property owner a revised statement that
reflects the termination of the deduction.
SECTION 133. IC 6-1.1-13-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. When the county
property tax assessment board of appeals convenes, the county auditor
shall submit to the board the assessment list of the county for the
current year as returned by the township assessors (if any) and as
amended and returned by the county assessor. The county assessor
shall make recommendations to the board for corrections and changes
in the returns and assessments. The board shall consider and act upon
all the recommendations.
SECTION 134. IC 6-1.1-14-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. The county assessor,
a township assessor (if any), or ten (10) or more taxpayers who are
affected by an equalization order issued under section 5 of this chapter
may file a petition for review of the order with the county assessor
auditor of the county to which the equalization order is issued. The
petition must be filed within ten (10) days after notice of the order is
given under section 9 of this chapter. The petition shall set forth, in the
form and detail prescribed by the department of local government
finance, the objections to the equalization order.
SECTION 135. IC 6-1.1-14-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 8. (a) If a petition for
review of an equalization order is filed with a county auditor under
section 7 of this chapter, the county auditor shall immediately mail a
certified copy of the petition and any information relevant to the
petition to the department of local government finance. Within a
reasonable period of time, the department of local government finance
shall fix a date for a hearing on the petition. The hearing shall be held
in the county to which the equalization order has been directed. At least
three (3) days before the date fixed for the hearing, the department of
local government finance shall give notice of the hearing by mail to the
township assessor (if any) and the county assessors assessor whose
assessments are assessment is affected by the order and to the first ten
(10) taxpayers whose names appear on the petition for review at the
addresses listed by those taxpayers on the petition. In addition, the
department of local government finance shall give the notice, if any,
required under section 9(a) of this chapter.
(b) After the hearing required by subsection (a), the department of
local government finance may affirm, modify, or set aside its
equalization order. The department shall certify its action with respect
to the order to the county auditor. The county auditor shall immediately
make any changes in the assessed values required by the action of the
department of local government finance.
(c) A person whose name appears on the petition for review may
petition for judicial review of the final determination of the department
of local government finance under subsection (b). The petition must be
filed in the tax court not more than forty-five (45) days after the
department certifies its action under subsection (b).
SECTION 136. IC 6-1.1-14-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008 (RETROACTIVE)]:
Sec. 9. (a) If a hearing is required under section 4 or section 8 of this
chapter, the department of local government finance shall give notice
to the taxpayers of each county for which the department is to consider
an increase in the assessments. The notice shall state the time, place,
and object of the public hearing on the assessments. The department of
local government finance shall give the notice in the manner prescribed
in subsection (c).
(b) If an equalization order is issued under section 5 of this chapter,
the department of local government finance shall give notice of the
order to the taxpayers of each county to which the order is directed.
The department of local government finance shall give the notice in the
manner provided in subsection (c). The notice required by this
subsection is in lieu of the notices required by IC 6-1.1-3-13
IC 6-1.1-3-20 or IC 6-1.1-4-22.
(c) A notice required by this section shall be published once in:
(1) two (2) newspapers of general circulation published in the
county; or
(2) one (1) newspaper of general circulation published in the
county if two (2) newspapers of general circulation are not
published in the county.
If there are no newspapers of general circulation published in the
county, the notice shall be given by posting a statement of the time,
place, and object of the hearing in the county courthouse at the usual
place for posting public notices. The published or posted notice of a
hearing shall be given at least ten (10) days before the time fixed for
the hearing.
SECTION 137. IC 6-1.1-15-1, AS AMENDED BY P.L.1-2008,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) A taxpayer may obtain a review by the
county board of a county or township official's action with respect to
either or both of the following:
(1) The assessment of the taxpayer's tangible property. if the
official's action requires the giving of notice to the taxpayer:
(2) A deduction for which a review under this section is
authorized by any of the following:
(A) IC 6-1.1-12-25.5.
(B) IC 6-1.1-12-28.5.
(C) IC 6-1.1-12-35.5.
(D) IC 6-1.1-12.1-5.
(E) IC 6-1.1-12.1-5.3.
(F) IC 6-1.1-12.1-5.4.
(b) At the time that notice of an action referred to in subsection
(a) is given to the taxpayer, the taxpayer shall also be informed in
writing of:
(1) the opportunity for a review under this section, including a
preliminary informal meeting under subsection (h) subsection
(h)(2) with the county or township official referred to in this
subsection; and
(2) the procedures the taxpayer must follow in order to obtain a
review under this section.
(b) (c) In order to obtain a review of an assessment or deduction
effective for the assessment date to which the notice referred to in
subsection (a) subsection (b) applies, the taxpayer must file a notice in
writing with the county or township official referred to in subsection (a)
not later than forty-five (45) days after the date of the notice referred
to in subsection (a). subsection (b).
(c) (d) A taxpayer may obtain a review by the county board of the
assessment of the taxpayer's tangible property effective for an
assessment date for which a notice of assessment is not given as
described in subsection (a). subsection (b). To obtain the review, the
taxpayer must file a notice in writing with the township assessor, of the
township in which the property is subject to assessment. or the county
assessor if the township is not served by a township assessor. The
right of a taxpayer to obtain a review under this subsection for an
assessment date for which a notice of assessment is not given does not
relieve an assessing official of the duty to provide the taxpayer with the
notice of assessment as otherwise required by this article. For an
assessment date in a year before 2009, the notice must be filed on or
before May 10 of the year. For an assessment date in a year after 2008,
the notice must be filed not later than the later of:
(1) May 10 of the year; or
(2) forty-five (45) days after the date of the statement mailed by
the county auditor under IC 6-1.1-17-3(b).
(d) (e) A change in an assessment made as a result of a notice for
review filed by a taxpayer under subsection (c) subsection (d) after the
time prescribed in subsection (c) subsection (d) becomes effective for
the next assessment date. A change in an assessment made as a result
of a notice for review filed by a taxpayer under subsection (b) or (c)
subsection (c) or (d) remains in effect from the assessment date for
which the change is made until the next assessment date for which the
assessment is changed under this article.
(e) (f) The written notice filed by a taxpayer under subsection (b) or
(c) subsection (c) or (d) must include the following information:
(1) The name of the taxpayer.
(2) The address and parcel or key number of the property.
(3) The address and telephone number of the taxpayer.
(g) The filing of a notice under subsection (c) or (d):
(1) initiates a review under this section; and
(2) constitutes a request by the taxpayer for a preliminary
informal meeting with the official referred to in subsection
(a).
(f) (h) A county or township official who receives a notice for
review filed by a taxpayer under subsection (b) or (c) subsection (c) or
(d) shall:
(1) immediately forward the notice to the county board; and
(2) attempt to hold a preliminary informal meeting with the
taxpayer to resolve as many issues as possible by:
(A) discussing the specifics of the taxpayer's assessment or
deduction;
(B) reviewing the taxpayer's property record card;
(C) explaining to the taxpayer how the assessment or
deduction was determined;
(D) providing to the taxpayer information about the
statutes, rules, and guidelines that govern the
determination of the assessment or deduction;
(E) noting and considering objections of the taxpayer;
(F) considering all errors alleged by the taxpayer; and
(G) otherwise educating the taxpayer about:
(i) the taxpayer's assessment or deduction;
(ii) the assessment or deduction process; and
(iii) the assessment or deduction appeal process.
(i) Not later than ten (10) days after the informal preliminary
meeting, the official referred to in subsection (a) shall forward to
the county auditor and the county board the results of the
conference on a form prescribed by the department of local
government finance that must be completed and signed by the
taxpayer and the official. The form must indicate the following:
(1) If the taxpayer and the official agree on the resolution of
all assessment or deduction issues in the review, a statement
of:
(A) those issues; and
(B) the assessed value of the tangible property or the
amount of the deduction that results from the resolution of
those issues in the manner agreed to by the taxpayer and
the official.
(2) If the taxpayer and the official do not agree on the
resolution of all assessment or deduction issues in the review:
(A) a statement of those issues; and
(B) the identification of:
(i) the issues on which the taxpayer and the official
agree; and
(ii) the issues on which the taxpayer and the official
disagree.
(j) If the county board receives a form referred to in subsection
(i)(1) before the hearing scheduled under subsection (k):
(1) the county board shall cancel the hearing;
(2) the county official referred to in subsection (a) shall give
notice to the taxpayer, the county board, the county assessor,
and the county auditor of the assessment or deduction in the
amount referred to in subsection (i)(1)(B); and
(3) if the matter in issue is the assessment of tangible
property, the county board may reserve the right to change
the assessment under IC 6-1.1-13.
(g) (k) If:
(1) subsection (i)(2) applies; or
(2) the county board does not receive a form referred to in
subsection (i) not later than one hundred twenty (120) days
after the date of the notice for review filed by the taxpayer
under subsection (c) or (d);
the county board shall hold a hearing on a review under this subsection
not later than one hundred eighty (180) days after the date of the that
notice. for review filed by the taxpayer under subsection (b) or (c). The
county board shall, by mail, give notice of the date, time, and place
fixed for the hearing to the taxpayer and the county or township official
with whom the taxpayer filed the notice for review. The taxpayer and
the county or township official with whom the taxpayer filed the notice
for review are parties to the proceeding before the county board. The
county assessor is recused from any action the county board takes
with respect to an assessment determination by the county
assessor.
(h) Before the county board holds the hearing required under
subsection (g), the taxpayer may request a meeting by filing a written
request with the county or township official with whom the taxpayer
filed the notice for review to:
(1) attempt to resolve as many issues under review as possible;
and
(2) seek a joint recommendation for settlement of some or all of
the issues under review.
SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. (a) If the assessment or exemption of tangible
property is corrected by the department of local government finance or
the county board under section 8 of this chapter, the owner of the
property has a right to appeal the final determination of the corrected
assessment or exemption to the Indiana board. The county assessor also
has a right to appeal the final determination of the reassessment or
exemption by the department of local government finance or the county
board, but only upon request by the county assessor, the elected
township assessor (if any), or an affected taxing unit. If the appeal is
taken at the request of an affected taxing unit, the taxing unit shall pay
the costs of the appeal.
(b) An appeal under this section must be initiated in the manner
prescribed in section 3 of this chapter or IC 6-1.5-5.
SECTION 139. IC 6-1.1-15-10, AS AMENDED BY P.L.219-2007,
SECTION 44, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 10. (a) If a petition for review to any board or
a proceeding for judicial review in the tax court regarding an
assessment or increase in assessment is pending, the taxes resulting
from the assessment or increase in assessment are, notwithstanding the
provisions of IC 6-1.1-22-9, not due until after the petition for review,
or the proceeding for judicial review, is finally adjudicated and the
assessment or increase in assessment is finally determined. However,
even though a petition for review or a proceeding for judicial review is
pending, the taxpayer shall pay taxes on the tangible property when the
property tax installments come due, unless the collection of the taxes
is enjoined under IC 33-26-6-2 pending a final determination in the
proceeding for judicial review. The amount of taxes which the taxpayer
is required to pay, pending the final determination of the assessment or
increase in assessment, shall be based on:
(1) the assessed value reported by the taxpayer on the taxpayer's
personal property return if a personal property assessment, or an
increase in such an assessment, is involved; or
(2) an amount based on the immediately preceding year's
assessment of real property if an assessment, or increase in
assessment, of real property is involved.
(b) If the petition for review or the proceeding for judicial review is
not finally determined by the last installment date for the taxes, the
taxpayer, upon showing of cause by a taxing official or at the tax court's
discretion, may be required to post a bond or provide other security in
an amount not to exceed the taxes resulting from the contested
assessment or increase in assessment.
(c) Each county auditor shall keep separate on the tax duplicate a
record of that portion of the assessed value of property that is described
in IC 6-1.1-17-0.5(b). When establishing rates and calculating state
school support, the department of local government finance shall
exclude from assessed value in the county the assessed value of
property kept separate on the tax duplicate by the county auditor under
IC 6-1.1-17-0.5(b). IC 6-1.1-17-0.5.
SECTION 140. IC 6-1.1-15-12, AS AMENDED BY P.L.219-2007,
SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 12. (a) Subject to the limitations contained in
subsections (c) and (d), a county auditor shall correct errors which are
discovered in the tax duplicate for any one (1) or more of the following
reasons:
(1) The description of the real property was in error.
(2) The assessment was against the wrong person.
(3) Taxes on the same property were charged more than one (1)
time in the same year.
(4) There was a mathematical error in computing the taxes or
penalties on the taxes.
(5) There was an error in carrying delinquent taxes forward from
one (1) tax duplicate to another.
(6) The taxes, as a matter of law, were illegal.
(7) There was a mathematical error in computing an assessment.
(8) Through an error of omission by any state or county officer,
the taxpayer was not given credit for an exemption or deduction
permitted by law.
(b) The county auditor shall correct an error described under
subsection (a)(1), (a)(2), (a)(3), (a)(4), or (a)(5) when the county
auditor finds that the error exists.
(c) If the tax is based on an assessment made or determined by the
department of local government finance, the county auditor shall not
correct an error described under subsection (a)(6), (a)(7), or (a)(8) until
after the correction is either approved by the department of local
government finance or ordered by the tax court.
(d) If the tax is not based on an assessment made or determined by
the department of local government finance, the county auditor shall
correct an error described under subsection (a)(6), (a)(7), or (a)(8) only
if the correction is first approved by at least two (2) of the following
officials:
(1) The township assessor (if any).
correct errors in a tax duplicate under IC 6-1.1-15-12.
(d) This section does not apply if the taxpayer:
(1) fails to file a personal property return which substantially
complies with the provisions of this article and the regulations of
the department of local government finance; or
(2) files a fraudulent personal property return with the intent to
evade the payment of property taxes.
(e) A taxpayer may appeal a preliminary determination of the
department of local government finance under subsection (a)(3) to the
Indiana board. An appeal under this subdivision shall be conducted in
the same manner as an appeal under IC 6-1.1-15-4 through
IC 6-1.1-15-8. A preliminary determination that is not appealed under
this subsection is a final unappealable order of the department of local
government finance.
SECTION 145. IC 6-1.1-16-2, AS AMENDED BY P.L.219-2007,
SECTION 48, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) If a county property tax assessment board of
appeals fails to change an assessed value claimed by a taxpayer on a
personal property return and give notice of the change within the time
prescribed in section 1(a)(2) of this chapter, the township assessor, or
the county assessor if there is no township assessor for the township,
may file a petition for review of the assessment by the Indiana board.
The township assessor or the county assessor must file the petition for
review in the manner provided in IC 6-1.1-15-3(d). The time period for
filing the petition begins to run on the last day that the county board is
permitted to act on the assessment under section 1(a)(2) of this chapter
as though the board acted and gave notice of its action on that day.
(b) Notwithstanding section 1(a)(3) of this chapter, the department
of local government finance shall reassess tangible property when an
appealed assessment of the property is remanded to the board under
IC 6-1.1-15-8.
SECTION 146. IC 6-1.1-17-1, AS AMENDED BY P.L.154-2006,
SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) On or before August 1 of each year, the
county auditor shall send a certified statement, under the seal of the
board of county commissioners, to the fiscal officer of each political
subdivision of the county and the department of local government
finance. The statement shall contain:
(1) information concerning the assessed valuation in the political
subdivision for the next calendar year;
(2) an estimate of the taxes to be distributed to the political
subdivision during the last six (6) months of the current calendar
year;
(3) the current assessed valuation as shown on the abstract of
charges;
(4) the average growth in assessed valuation in the political
subdivision over the preceding three (3) budget years, excluding
years in which a general reassessment occurs, determined
according to procedures established by the department of local
government finance;
(5) the amount of the political subdivision's assessed valuation
reduction determined under section 0.5(d) of this chapter;
(6) for counties with taxing units that cross into or intersect
with other counties, the assessed valuation as shown on the
most current abstract of property; and
(6) (7) any other information at the disposal of the county auditor
that might affect the assessed value used in the budget adoption
process.
(b) The estimate of taxes to be distributed shall be based on:
(1) the abstract of taxes levied and collectible for the current
calendar year, less any taxes previously distributed for the
calendar year; and
(2) any other information at the disposal of the county auditor
which might affect the estimate.
(c) The fiscal officer of each political subdivision shall present the
county auditor's statement to the proper officers of the political
subdivision.
(d) Subject to subsection (e) and except as provided in subsection
(f), after the county auditor sends a certified statement under subsection
(a) or an amended certified statement under this subsection with
respect to a political subdivision and before the department of local
government finance certifies its action with respect to the political
subdivision under section 16(f) of this chapter, the county auditor may
amend the information concerning assessed valuation included in the
earlier certified statement. The county auditor shall send a certified
statement amended under this subsection, under the seal of the board
of county commissioners, to:
(1) the fiscal officer of each political subdivision affected by the
amendment; and
(2) the department of local government finance.
(e) Except as provided in subsection (g), before the county auditor
makes an amendment under subsection (d), the county auditor must
provide an opportunity for public comment on the proposed
amendment at a public hearing. The county auditor must give notice of
the hearing under IC 5-3-1. If the county auditor makes the amendment
as a result of information provided to the county auditor by an assessor,
the county auditor shall give notice of the public hearing to the
assessor.
(f) Subsection (d) does not apply to an adjustment of assessed
valuation under IC 36-7-15.1-26.9(d).
(g) The county auditor is not required to hold a public hearing under
subsection (e) if:
(1) the amendment under subsection (d) is proposed to correct a
mathematical error made in the determination of the amount of
assessed valuation included in the earlier certified statement;
(2) the amendment under subsection (d) is proposed to add to the
amount of assessed valuation included in the earlier certified
statement assessed valuation of omitted property discovered after
the county auditor sent the earlier certified statement; or
(3) the county auditor determines that the amendment under
subsection (d) will not result in an increase in the tax rate or tax
rates of the political subdivision.
SECTION 147. IC 6-1.1-17-3, AS AMENDED BY HEA
1137-2008, SECTION 41, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 3. (a) The proper officers of a
political subdivision shall formulate its estimated budget and its
proposed tax rate and tax levy on the form prescribed by the
department of local government finance and approved by the state
board of accounts. The political subdivision shall give notice by
publication to taxpayers of:
(1) the estimated budget;
(2) the estimated maximum permissible levy;
(3) the current and proposed tax levies of each fund; and
(4) the amounts of excessive levy appeals to be requested.
In the notice, the political subdivision shall also state the time and
place at which a public hearing will be held on these items. The notice
shall be published twice in accordance with IC 5-3-1 with the first
publication at least ten (10) days before the date fixed for the public
hearing. Beginning in 2009, the duties required by this subsection must
be completed before August 10 of the calendar year. A political
subdivision shall provide the estimated budget and levy information
required for the notice under subsection (b) to the county auditor on the
schedule determined by the department of local government finance.
on the tangible property for taxes first due and payable in the
current year; and
(5) the date, time, and place at which the political subdivision will
hold a public hearing on the political subdivision's estimated
budget and proposed tax rate and tax levy as required under
subsection (a).
(c) The department of local government finance shall:
(1) prescribe a form for; and
(2) provide assistance to county auditors in preparing;
statements under subsection (b). Mailing the statement described in
subsection (b) to a mortgagee maintaining an escrow account for a
person who is liable for any property taxes shall not be construed as
compliance with subsection (b).
(d) The board of directors of a solid waste management district
established under IC 13-21 or IC 13-9.5-2 (before its repeal) may
conduct the public hearing required under subsection (a):
(1) in any county of the solid waste management district; and
(2) in accordance with the annual notice of meetings published
under IC 13-21-5-2.
(e) The trustee of each township in the county shall estimate the
amount necessary to meet the cost of township assistance in the
township for the ensuing calendar year. The township board shall adopt
with the township budget a tax rate sufficient to meet the estimated cost
of township assistance. The taxes collected as a result of the tax rate
adopted under this subsection are credited to the township assistance
fund.
(f) This subsection expires January 1, 2009. A county shall adopt
with the county budget and the department of local government finance
shall certify under section 16 of this chapter a tax rate sufficient to raise
the levy necessary to pay the following:
(1) The cost of child services (as defined in IC 12-19-7-1) of the
county payable from the family and children's fund.
(2) The cost of children's psychiatric residential treatment
services (as defined in IC 12-19-7.5-1) of the county payable from
the children's psychiatric residential treatment services fund.
A budget, tax rate, or tax levy adopted by a county fiscal body or
approved or modified by a county board of tax adjustment that is less
than the levy necessary to pay the costs described in subdivision (1) or
(2) shall not be treated as a final budget, tax rate, or tax levy under
section 11 of this chapter.
SECTION 148. IC 6-1.1-17-3.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3.5. (a) This section does not
apply to civil taxing units located in a county in which a county
board of tax adjustment reviews budgets, tax rates, and tax levies.
This section does not apply to a civil taxing unit that has its
proposed budget and proposed property tax levy approved under
IC 6-1.1-17-20 or IC 36-3-6-9.
(b) This section applies to a civil taxing unit other than a county.
If a civil taxing unit will impose property taxes due and payable in
the ensuing calendar year, the civil taxing unit shall file with the
fiscal body of the county in which the civil taxing unit is located:
(1) a statement of the proposed or estimated tax rate and tax
levy for the civil taxing unit for the ensuing budget year; and
(2) a copy of the civil taxing unit's proposed budget for the
ensuing budget year.
(c) In the case of a civil taxing unit located in more than one (1)
county, the civil taxing unit shall file the information under
subsection (b) with the fiscal body of the county in which the
greatest part of the civil taxing unit's net assessed valuation is
located.
(d) A civil taxing unit must file the information under subsection
(b) at least fifteen (15) days before the civil taxing unit fixes its tax
rate and tax levy and adopts its budget under this chapter.
(e) A county fiscal body shall:
(1) review any proposed or estimated tax rate or tax levy or
proposed budget filed by a civil taxing unit with the county
fiscal body under this section; and
(2) issue a nonbinding recommendation to a civil taxing unit
regarding the civil taxing unit's proposed or estimated tax
rate or tax levy or proposed budget.
(f) The recommendation under subsection (e) must include a
comparison of any increase in the civil taxing unit's budget or tax
levy to:
(1) the average increase in Indiana nonfarm personal income
for the preceding six (6) calendar years and the average
increase in nonfarm personal income for the county for the
preceding six (6) calendar years; and
(2) increases in the budgets and tax levies of other civil taxing
units in the county.
(g) The department of local government finance must provide
each county fiscal body with the most recent available information
concerning increases in Indiana nonfarm personal income and
increases in county nonfarm personal income.
SECTION 149. IC 6-1.1-17-5, AS AMENDED BY HEA
1137-2008, SECTION 42, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 5. (a) The officers of political
subdivisions shall meet each year to fix the budget, tax rate, and tax
levy of their respective subdivisions for the ensuing budget year as
follows:
(1) The board of school trustees of a school corporation that is
located in a city having a population of more than one hundred
five thousand (105,000) but less than one hundred twenty
thousand (120,000), not later than:
(A) the time required in section 5.6(b) of this chapter; or
(B) for budget years beginning before July 1, 2010,
September 30 if a resolution adopted under section 5.6(d) of
this chapter is in effect.
(2) The proper officers of all other political subdivisions, not later
than September 30.
(3) The governing body of each school corporation (including
a school corporation described in subdivision (1)), not later
than the time required under section 5.6(b) of this chapter for
budget years beginning after June 30, 2010.
Except in a consolidated city and county and in a second class city, the
public hearing required by section 3 of this chapter must be completed
at least ten (10) days before the proper officers of the political
subdivision meet to fix the budget, tax rate, and tax levy. In a
consolidated city and county and in a second class city, that public
hearing, by any committee or by the entire fiscal body, may be held at
any time after introduction of the budget.
(b) Ten (10) or more taxpayers may object to a budget, tax rate, or
tax levy of a political subdivision fixed under subsection (a) by filing
an objection petition with the proper officers of the political
subdivision not more than seven (7) days after the hearing. The
objection petition must specifically identify the provisions of the
budget, tax rate, and tax levy to which the taxpayers object.
(c) If a petition is filed under subsection (b), the fiscal body of the
political subdivision shall adopt with its budget a finding concerning
the objections in the petition and any testimony presented at the
adoption hearing.
(d) This subsection does not apply to a school corporation. Each
year at least two (2) days before the first meeting after September 20
of the county board of tax adjustment (before January 1, 2009) or the
county board of tax and capital projects review (after December 31,
2008) held under IC 6-1.1-29-4, a political subdivision shall file with
the county auditor:
(1) a statement of the tax rate and levy fixed by the political
subdivision for the ensuing budget year;
(2) two (2) copies of the budget adopted by the political
subdivision for the ensuing budget year; and
(3) two (2) copies of any findings adopted under subsection (c).
Each year the county auditor shall present these items to the county
board of tax adjustment (before January 1, 2009) or the county board
of tax and capital projects review (after December 31, 2008) at the
board's first meeting under IC 6-1.1-29-4 after September 20 of that
year.
(e) In a consolidated city and county and in a second class city, the
clerk of the fiscal body shall, notwithstanding subsection (d), file the
adopted budget and tax ordinances with the county board of tax
adjustment (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008) within two (2) days
after the ordinances are signed by the executive, or within two (2) days
after action is taken by the fiscal body to override a veto of the
ordinances, whichever is later.
(f) If a fiscal body does not fix the budget, tax rate, and tax levy of
the political subdivisions for the ensuing budget year as required under
this section, the most recent annual appropriations and annual tax levy
are continued for the ensuing budget year.
SECTION 150. IC 6-1.1-17-5.6, AS AMENDED BY HEA
1137-2008, SECTION 43, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 5.6. (a) For budget years
beginning before July 1, 2010, this section applies only to a school
corporation that is located in a city having a population of more than
one hundred five thousand (105,000) but less than one hundred twenty
thousand (120,000). For budget years beginning after June 30, 2010,
this section applies to all school corporations. Beginning in 2010,
each school corporation shall adopt a budget under this section
that applies from July 1 of the year through June 30 of the
following year. In the initial budget adopted by a school
corporation in 2010 under this section, the first six (6) months of
that initial budget must be consistent with the last six (6) months
of the budget adopted by the school corporation for calendar year
2010.
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.
SECTION 151. IC 6-1.1-17-6, AS AMENDED BY P.L.224-2007,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 6. (a) The county board of tax adjustment
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008) shall review the budget, tax rate, and
tax levy of each political subdivision filed with the county auditor
under section 5 or 5.6 of this chapter. The board shall revise or reduce,
but not increase, any budget, tax rate, or tax levy in order:
(1) to limit the tax rate to the maximum amount permitted under
IC 6-1.1-18; and
(2) to limit the budget to the amount of revenue to be available in
the ensuing budget year for the political subdivision.
(b) The county board of tax adjustment (before January 1, 2009) or
the county board of tax and capital projects review (after December 31,
2008) shall make a revision or reduction in a political subdivision's
budget only with respect to the total amounts budgeted for each office
or department within each of the major budget classifications
prescribed by the state board of accounts.
(c) When the county board of tax adjustment (before January 1,
2009) or the county board of tax and capital projects review (after
December 31, 2008) makes a revision or reduction in a budget, tax rate,
or tax levy, it shall file with the county auditor a written order which
indicates the action taken. If the board reduces the budget, it shall also
indicate the reason for the reduction in the order. The chairman of the
county board shall sign the order.
SECTION 152. IC 6-1.1-17-7, AS AMENDED BY P.L.224-2007,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 7. If the boundaries of a political subdivision
cross one (1) or more county lines, the budget, tax levy, and tax rate
fixed by the political subdivision shall be filed with the county auditor
of each affected county in the manner prescribed in section 5 or 5.6 of
this chapter. The board of tax adjustment of the county which contains
the largest portion of the value of property taxable by the political
subdivision, as determined from the abstracts of taxable values last
filed with the auditor of state, has jurisdiction over the budget, tax rate,
and tax levy to the same extent as if the property taxable by the
political subdivision were wholly within the county. The secretary of
the county board of tax adjustment (before January 1, 2009) or the
county board of tax and capital projects review (after December 31,
2008) shall notify the county auditor of each affected county of the
action of the board. Appeals from actions of the county board of tax
adjustment (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008) may be initiated in
any affected county.
SECTION 153. IC 6-1.1-17-8, AS AMENDED BY P.L.224-2007,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. (a) If the county board of tax adjustment
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008) determines that the maximum
aggregate tax rate permitted within a political subdivision under
IC 6-1.1-18 is inadequate, the county board shall, subject to the
limitations prescribed in IC 20-45-4 (before January 1, 2009), file its
written recommendations in duplicate with the county auditor. The
board shall include with its recommendations:
(1) an analysis of the aggregate tax rate within the political
subdivision;
(2) a recommended breakdown of the aggregate tax rate among
the political subdivisions whose tax rates compose the aggregate
tax rate within the political subdivision; and
(3) any other information that the county board considers relevant
to the matter.
(b) The county auditor shall forward one (1) copy of the county
board's recommendations to the department of local government
finance and shall retain the other copy in the county auditor's office.
The department of local government finance shall, in the manner
prescribed in section 16 of this chapter, review the budgets by fund, tax
rates, and tax levies of the political subdivisions described in
subsection (a)(2).
SECTION 154. IC 6-1.1-17-9, AS AMENDED BY P.L.224-2007,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9. (a) The county board of tax adjustment
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008) shall complete the duties assigned
to it under this chapter on or before October 1st of each year, except
that in a consolidated city and county and in a county containing a
second class city, the duties of this board need not be completed until
November 1 of each year.
(b) If the county board of tax adjustment (before January 1, 2009)
or the county board of tax and capital projects review (after December
31, 2008) fails to complete the duties assigned to it within the time
prescribed in this section or to reduce aggregate tax rates so that they
do not exceed the maximum rates permitted under IC 6-1.1-18, the
county auditor shall calculate and fix the tax rate within each political
subdivision of the county so that the maximum rate permitted under
IC 6-1.1-18 is not exceeded.
(c) When the county auditor calculates and fixes tax rates, the
county auditor shall send a certificate notice of those rates to each
political subdivision of the county. The county auditor shall send these
notices within five (5) days after publication of the notice required by
section 12 of this chapter.
(d) When the county auditor calculates and fixes tax rates, that
action shall be treated as if it were the action of the county board of tax
adjustment. (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008).
SECTION 155. IC 6-1.1-17-10, AS AMENDED BY P.L.224-2007,
SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 10. When the aggregate tax rate within a
political subdivision, as approved or modified by the county board of
tax adjustment (before January 1, 2009), or the county board of tax and
capital projects review (after December 31, 2008), exceeds the
maximum aggregate tax rate prescribed in IC 6-1.1-18-3(a), the county
auditor shall certify the budgets, tax rates, and tax levies of the political
subdivisions whose tax rates compose the aggregate tax rate within the
political subdivision, as approved or modified by the county board, to
the department of local government finance for final review. For
purposes of this section, the maximum aggregate tax rate limit
exceptions provided in IC 6-1.1-18-3(b) do not apply.
SECTION 156. IC 6-1.1-17-11, AS AMENDED BY P.L.224-2007,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 11. A budget, tax rate, or tax levy of a
political subdivision, as approved or modified by the county board of
tax adjustment, (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008), is final unless:
(1) action is taken by the county auditor in the manner provided
under section 9 of this chapter;
(2) the action of the county board is subject to review by the
department of local government finance under section 8 or 10 of
this chapter; or
(3) an appeal to the department of local government finance is
initiated with respect to the budget, tax rate, or tax levy.
SECTION 157. IC 6-1.1-17-12, AS AMENDED BY P.L.224-2007,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 12. As soon as the budgets, tax rates, and tax
levies are approved or modified by the county board of tax adjustment,
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008), the county auditor shall within
fifteen (15) days prepare a notice of the tax rates to be charged on each
one hundred dollars ($100) of assessed valuation for the various funds
in each taxing district. The notice shall also inform the taxpayers of the
manner in which they may initiate an appeal of the county board's
action. The county auditor shall post the notice at the county
courthouse and publish it in two (2) newspapers which represent
different political parties and which have a general circulation in the
county.
SECTION 158. IC 6-1.1-17-14, AS AMENDED BY P.L.224-2007,
SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 14. The county auditor shall initiate an appeal
to the department of local government finance if the county fiscal body
or the county board of tax adjustment (before January 1, 2009), or the
county board of tax and capital projects review (after December 31,
2008) reduces:
(1) a township assistance tax rate below the rate necessary to meet
the estimated cost of township assistance;
(2) a family and children's fund tax rate below the rate necessary
to collect the levy recommended by the department of child
services, for property taxes first due and payable before
January 1, 2009; or
(3) a children's psychiatric residential treatment services fund tax
rate below the rate necessary to collect the levy recommended by
the department of child services, for property taxes first due
and payable before January 1, 2009.
SECTION 159. IC 6-1.1-17-15, AS AMENDED BY P.L.224-2007,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 15. A political subdivision may appeal to the
department of local government finance for an increase in its tax rate
or tax levy as fixed by the county board of tax adjustment (before
January 1, 2009), the county board of tax and capital projects review
(after December 31, 2008), or the county auditor. To initiate the appeal,
the political subdivision must file a statement with the department of
local government finance not later than ten (10) days after publication
of the notice required by section 12 of this chapter. The legislative
body of the political subdivision must authorize the filing of the
statement by adopting a resolution. The resolution must be attached to
the statement of objections, and the statement must be signed by the
following officers:
(1) In the case of counties, by the board of county commissioners
and by the president of the county council.
(2) In the case of all other political subdivisions, by the highest
executive officer and by the presiding officer of the legislative
body.
SECTION 160. IC 6-1.1-17-16, AS AMENDED BY P.L.1-2007,
SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 16. (a) Subject to the limitations and
requirements prescribed in this section, the department of local
government finance may revise, reduce, or increase a political
subdivision's budget by fund, tax rate, or tax levy which the department
reviews under section 8 or 10 of this chapter.
(b) Subject to the limitations and requirements prescribed in this
section, the department of local government finance may review,
revise, reduce, or increase the budget by fund, tax rate, or tax levy of
any of the political subdivisions whose tax rates compose the aggregate
tax rate within a political subdivision whose budget, tax rate, or tax
levy is the subject of an appeal initiated under this chapter.
(c) Except as provided in subsections (j) and (k), before the
department of local government finance reviews, revises, reduces, or
increases a political subdivision's budget by fund, tax rate, or tax levy
under this section, the department must hold a public hearing on the
budget, tax rate, and tax levy. The department of local government
finance shall hold the hearing in the county in which the political
subdivision is located. The department of local government finance
may consider the budgets by fund, tax rates, and tax levies of several
political subdivisions at the same public hearing. At least five (5) days
before the date fixed for a public hearing, the department of local
government finance shall give notice of the time and place of the
hearing and of the budgets by fund, levies, and tax rates to be
considered at the hearing. The department of local government finance
shall publish the notice in two (2) newspapers of general circulation
published in the county. However, if only one (1) newspaper of general
circulation is published in the county, the department of local
government finance shall publish the notice in that newspaper.
(d) Except as provided in subsection (i), IC 20-45, IC 20-46, or
IC 6-1.1-18.5, the department of local government finance may not
increase a political subdivision's budget by fund, tax rate, or tax levy to
an amount which exceeds the amount originally fixed by the political
subdivision. However, if the department of local government finance
determines that IC 5-3-1-2.3(b) applies to the tax rate, tax levy, or
budget of the political subdivision, the maximum amount by which the
department may increase the tax rate, tax levy, or budget is the amount
originally fixed by the political subdivision, and not the amount that
was incorrectly published or omitted in the notice described in
IC 5-3-1-2.3(b). The department of local government finance shall give
the political subdivision written notification specifying any revision,
reduction, or increase the department proposes in a political
subdivision's tax levy or tax rate. The political subdivision has two (2)
weeks from the date the political subdivision receives the notice to
provide a written response to the department of local government
finance's Indianapolis office. The response may include budget
reductions, reallocation of levies, a revision in the amount of
miscellaneous revenues, and further review of any other item about
which, in the view of the political subdivision, the department is in
error. The department of local government finance shall consider the
adjustments as specified in the political subdivision's response if the
response is provided as required by this subsection and shall deliver a
final decision to the political subdivision.
(e) The department of local government finance may not approve a
levy for lease payments by a city, town, county, library, or school
corporation if the lease payments are payable to a building corporation
for use by the building corporation for debt service on bonds and if:
(1) no bonds of the building corporation are outstanding; or
(2) the building corporation has enough legally available funds on
hand to redeem all outstanding bonds payable from the particular
lease rental levy requested.
(f) The department of local government finance shall certify its
action to:
(1) the county auditor;
(2) the political subdivision if the department acts pursuant to an
appeal initiated by the political subdivision;
proposed budget or tax levy.
(g) A fiscal body's review under subsection (f) is limited to the
proposed operating budget of the public library and the proposed
property tax levy for the library's operating budget.
SECTION 164. IC 6-1.1-17-20.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 20.5. (a) This section applies to
the governing body of a taxing unit unless a majority of the
governing body is comprised of officials who are elected to serve on
the governing body.
(b) As used in this section, "taxing unit" has the meaning set
forth in IC 6-1.1-1-21, except that the term does not include an
entity whose tax levies are subject to review and modification by a
city-county legislative body under IC 36-3-6-9.
(c) If:
(1) the assessed valuation of a taxing unit is entirely contained
within a city or town; or
(2) the assessed valuation of a taxing unit is not entirely
contained within a city or town but the taxing unit was
originally established by the city or town;
the governing body of the taxing unit may not issue bonds or enter
into a lease payable in whole or in part from property taxes unless
it obtains the approval of the city or town fiscal body.
(d) This subsection applies to a taxing unit not described in
subsection (c). The governing body of the taxing unit may not issue
bonds or enter into a lease payable in whole or in part from
property taxes unless it obtains the approval of the county fiscal
body in the county where the taxing unit has the most net assessed
valuation.
SECTION 165. IC 6-1.1-18-2, AS AMENDED BY P.L.224-2007,
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) Before January 1, 2009, the state may not
impose a combined ad valorem property tax rate on tangible property
in excess of thirty-three hundredths of one cent ($0.0033) on each one
hundred dollars ($100) of assessed valuation. that exceeds the sum of
the ad valorem property tax rates permitted under IC 4-9.1-1-8,
IC 14-23-3-3, and IC 15-1.5-7-3 (before July 1, 2008) and
IC 15-13-8-3 (after June 30, 2008, and before January 1, 2009). The
state tax rate is not subject to review by county boards of tax
adjustment (before January 1, 2009), county boards of tax and capital
projects review (after December 31, 2008), or county auditors.
following:
(1) If a civil taxing unit in the immediately preceding calendar
year provided an area outside its boundaries with services on a
contractual basis and in the ensuing calendar year that area has
been annexed by the civil taxing unit, the amount to be entered
under STEP SIX of subsection (a) or STEP SIX of subsection (b),
as the case may be, equals the amount paid by the annexed area
during the immediately preceding calendar year for services that
the civil taxing unit must provide to that area during the ensuing
calendar year as a result of the annexation.
(2) If the civil taxing unit has had an excessive levy appeal
approved under section 13(a)(1) of this chapter for the
ensuing calendar year, an amount determined by the civil
taxing unit for the ensuing calendar year that does not exceed
the amount of that excessive levy.
In all other cases, the amount to be entered under STEP SIX of
subsection (a) or STEP SIX of subsection (b), as the case may be,
equals zero (0).
(d) This subsection applies only to civil taxing units located in a
county having a county adjusted gross income tax rate for resident
county taxpayers (as defined in IC 6-3.5-1.1-1) of one percent (1%) as
of January 1 of the ensuing calendar year. For each civil taxing unit, the
amount to be added to the amount determined in subsection (e), STEP
FOUR, is determined using the following formula:
STEP ONE: Multiply the civil taxing unit's maximum permissible
ad valorem property tax levy for the preceding calendar year by
two percent (2%).
STEP TWO: For the determination year, the amount to be used as
the STEP TWO amount is the amount determined in subsection
(f) for the civil taxing unit. For each year following the
determination year the STEP TWO amount is the lesser of:
(A) the amount determined in STEP ONE; or
(B) the amount determined in subsection (f) for the civil taxing
unit.
STEP THREE: Determine the greater of:
(A) zero (0); or
(B) the civil taxing unit's certified share for the ensuing
calendar year minus the greater of:
(i) the civil taxing unit's certified share for the calendar year
that immediately precedes the ensuing calendar year; or
(ii) the civil taxing unit's base year certified share.
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:
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).
SECTION 170. IC 6-1.1-18.5-7, AS AMENDED BY P.L.224-2007,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 7. (a) A civil taxing unit is not subject to the
levy limits imposed by section 3 of this chapter for an ensuing calendar
year if the civil taxing unit did not adopt an ad valorem property tax
levy for the immediately preceding calendar year.
(b) If under subsection (a) a civil taxing unit is not subject to the
levy limits imposed under section 3 of this chapter for a calendar year,
the civil taxing unit shall refer its proposed budget, ad valorem
property tax levy, and property tax rate for that calendar year to the
local government tax control board established by section 11 of this
chapter (before January 1, 2009) or the county board of tax and capital
projects review (after December 31, 2008) before the tax levy is
advertised. The local government tax control board (before January 1,
2009) or the county board of tax and capital projects review (after
December 31, 2008) shall then review and make a recommendation to
the department of local government finance on the civil taxing unit's
budget, ad valorem property tax levy, and property tax rate for that
calendar year. The department of local government finance shall make
a final determination of the civil taxing unit's budget, ad valorem
property tax levy, and property tax rate for that calendar year. However,
a civil taxing unit may not impose a property tax levy for a year if the
unit did not exist as of March 1 of the preceding year.
SECTION 171. IC 6-1.1-18.5-8, AS AMENDED BY P.L.224-2007,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. (a) The ad valorem property tax levy limits
imposed by section 3 of this chapter do not apply to ad valorem
property taxes imposed by a civil taxing unit if the civil taxing unit is
committed to levy the taxes to pay or fund either:
(1) bonded indebtedness; or
(2) lease rentals under a lease with an original term of at least five
(5) years.
(b) This subsection does not apply to bonded indebtedness incurred
or leases executed for a capital project approved by a county board of
tax and capital projects review under IC 6-1.1-29.5 after December 31,
2008. Except as provided by subsections (g) and (h), a civil taxing
unit must file a petition requesting approval from the department of
local government finance to incur bonded indebtedness or execute a
lease with an original term of at least five (5) years not later than
twenty-four (24) months after the first date of publication of notice of
a preliminary determination under IC 6-1.1-20-3.1(2) (as in effect
before July 1, 2008), unless the civil taxing unit demonstrates that a
longer period is reasonable in light of the civil taxing unit's facts and
circumstances. A civil taxing unit must obtain approval from the
department of local government finance before the civil taxing unit
may:
(1) incur the bonded indebtedness; or
(2) enter into the lease.
Before January 1, 2009, The department of local government finance
may seek recommendations from the local government tax control
board established by section 11 of this chapter when determining
whether to authorize incurring the bonded indebtedness or the
execution of the lease.
(c) The department of local government finance shall render a
decision within three (3) months after the date it receives a request for
approval under subsection (b). However, the department of local
government finance may extend this three (3) month period by an
additional three (3) months if, at least ten (10) days before the end of
the original three (3) month period, the department sends notice of the
extension to the executive officer of the civil taxing unit. A civil taxing
unit may petition for judicial review of the final determination of the
department of local government finance under this section. The petition
must be filed in the tax court not more than forty-five (45) days after
the department enters its order under this section.
(d) A civil taxing unit does not need approval under subsection (b)
to obtain temporary loans made in anticipation of and to be paid from
current revenues of the civil taxing unit actually levied and in the
course of collection for the fiscal year in which the loans are made.
(e) For purposes of computing the ad valorem property tax levy
limits imposed on a civil taxing unit by section 3 of this chapter, the
civil taxing unit's ad valorem property tax levy for a calendar year does
not include that part of its levy that is committed to fund or pay bond
indebtedness or lease rentals with an original term of five (5) years in
subsection (a).
(f) A taxpayer may petition for judicial review of the final
determination of the department of local government finance under this
section. The petition must be filed in the tax court not more than thirty
(30) days after the department enters its order under this section.
(g) This subsection applies only to bonds, leases, and other
obligations for which a civil taxing unit:
(1) after June 30, 2008, makes a preliminary determination as
described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as
described in IC 6-1.1-20-5; or
(2) in the case of bonds, leases, or other obligations payable
from ad valorem property taxes but not described in
subdivision (1), adopts a resolution or ordinance authorizing
the bonds, lease rental agreement, or other obligations after
June 30, 2008.
Notwithstanding any other provision, review by the department of
local government finance and approval by the department of local
government finance is not required before a civil taxing unit may
issue or enter into bonds, a lease, or any other obligation.
(h) This subsection applies after June 30, 2008. Notwithstanding
any other provision, review by the department of local government
finance and approval by the department of local government
finance is not required before a civil taxing unit may construct,
alter, or repair a capital project.
SECTION 172. IC 6-1.1-18.5-9.7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 9.7. (a) The ad
valorem property tax levy limits imposed by section 3 of this chapter
do not apply to ad valorem property taxes imposed under any of the
following:
(1) IC 12-16, except IC 12-16-1;
(2) IC 12-19-5.
(3) IC 12-19-7.
(4) IC 12-19-7.5.
(5) IC 12-20-24.
(b) For purposes of computing the ad valorem property tax levy
limits imposed under section 3 of this chapter, a county's or township's
ad valorem property tax levy for a particular calendar year does not
include that part of the levy imposed under the citations listed in
subsection (a).
(c) Section 8(b) of this chapter does not apply to bonded
indebtedness that will be repaid through property taxes imposed under
IC 12-19.
(c) Notwithstanding subsections (a) and (b), the ad valorem
property tax levy limits imposed by section 3 of this chapter apply
to property taxes imposed under IC 12-20-24 after December 31,
2008, to pay principal and interest on any short term loans
obtained under IC 12-20 after December 31, 2008.
SECTION 173. IC 6-1.1-18.5-9.9, AS AMENDED BY P.L.2-2006,
SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 9.9. (a) The department
of local government finance shall adjust the maximum property tax rate
levied under the statutes listed in section 9.8(a) of this chapter,
IC 20-46-3-6, or IC 20-46-6-5 in each county for property taxes first
due and payable in:
(1) 2004;
(2) the year the county first applies the deduction under
IC 6-1.1-12-41, if the county first applies that deduction for
property taxes first due and payable in 2005 or 2006; and
(3) 2007, if the county does not apply the deduction under
IC 6-1.1-12-41 for any year.
(b) If the county does not apply the deduction under IC 6-1.1-12-41
for property taxes first due and payable in 2004, the department shall
compute the adjustment under subsection (a)(1) to allow a levy for the
fund for which the property tax rate is levied that equals the levy that
would have applied for the fund if exemptions under
IC 6-1.1-10-29(b)(2) (repealed) did not apply for the 2003 assessment
date.
(c) If the county applies the deduction under IC 6-1.1-12-41 for
property taxes first due and payable in 2004, the department shall
compute the adjustment under subsection (a)(1) to allow a levy for the
fund for which the property tax rate is levied that equals the levy that
would have applied for the fund if:
(1) exemptions under IC 6-1.1-10-29(b)(2) (repealed); and
(2) deductions under IC 6-1.1-12-41;
did not apply for the 2003 assessment date.
(d) The department shall compute the adjustment under subsection
(a)(2) to allow a levy for the fund for which the property tax rate is
levied that equals the levy that would have applied for the fund if
deductions under IC 6-1.1-12-41 did not apply for the assessment date
of the year that immediately precedes the year for which the adjustment
is made.
(e) The department shall compute the adjustment under subsection
(a)(3) to allow a levy for the fund for which the property tax rate is
levied that equals the levy that would have applied for the fund if
deductions under IC 6-1.1-12-42 did not apply for the 2006 assessment
date.
SECTION 174. IC 6-1.1-18.5-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 10. (a) Subject
to subsection (d), the ad valorem property tax levy limits imposed by
section 3 of this chapter do not apply to ad valorem property taxes
imposed by a civil taxing unit to be used to fund:
(1) community mental health centers under:
(A) IC 12-29-2-1.2, for only those civil taxing units that
authorized financial assistance under IC 12-29-1 before 2002
for a community mental health center as long as the tax levy
under this section does not exceed the levy authorized in 2002;
(B) IC 12-29-2-2 through IC 12-29-2-5; and
(C) IC 12-29-2-13; or
(2) community mental retardation and other developmental
disabilities centers under IC 12-29-1-1;
to the extent that those property taxes are attributable to any increase
in the assessed value of the civil taxing unit's taxable property caused
by a general reassessment of real property that took effect after
February 28, 1979.
(b) Subject to subsection (d), for purposes of computing the ad
valorem property tax levy limits imposed on a civil taxing unit by
section 3 of this chapter, the civil taxing unit's ad valorem property tax
levy for a particular calendar year does not include that part of the levy
described in subsection (a).
(c) This subsection applies to property taxes first due and
payable after December 31, 2008. Notwithstanding subsections (a)
and (b) or any other law, any property taxes imposed by a civil
taxing unit that are exempted by this section from the ad valorem
property tax levy limits imposed by section 3 of this chapter may
not increase annually by a percentage greater than the result of:
(1) the assessed value growth quotient determined under
section 2 of this chapter; minus
(2) one (1).
(d) The exemptions under subsections (a) and (b) from the ad
valorem property tax levy limits do not apply to a civil taxing unit
that did not fund a community mental health center or community
mental retardation and other developmental disabilities center in
2008.
SECTION 175. IC 6-1.1-18.5-10.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 10.1. (a) The ad
valorem property tax levy limits imposed by section 3 of this chapter
do not apply to ad valorem property taxes imposed by a county, city, or
town to supplemental juror fees adopted under IC 33-37-10-1, to the
extent provided in subsection subsections (b) and (c).
(b) Subject to subsection (c), for purposes of determining the
property tax levy limit imposed on a county, city, or town under section
3 of this chapter, the county, city, or town's ad valorem property tax
levy for a calendar year does not include an amount equal to:
(1) the average annual expenditures for nonsupplemental juror
fees under IC 33-37-10-1, using the five (5) most recent years for
which expenditure amounts are available; multiplied by
(2) the percentage increase in juror fees that is attributable to
supplemental juror fees under the most recent ordinance adopted
under IC 33-37-10-1.
(c) For property taxes first due and payable after December 31,
2008, property taxes may be excluded under subsection (b) from
the ad valorem property tax levy limits imposed by section 3 of this
chapter only to the extent that:
(1) the county fiscal body adopts a resolution approving some
or all of the property taxes that may be excluded by a city or
town under subsection (b), in the case of property taxes
imposed by a city or town; or
(2) the county fiscal body adopts a resolution:
(A) that approves some or all of the property taxes that
may be excluded by the county under subsection (b); and
(B) that explains why the exclusion under subsection (b) is
necessary and in the best interest of taxpayers;
in the case of property taxes imposed by the county.
In the case of a city or town located in more than one (1) county,
the exclusion under subsection (b) must be approved by the fiscal
body of the county in which the greatest part of the city's or town's
net assessed valuation is located.
SECTION 176. IC 6-1.1-18.5-10.3, AS AMENDED BY
P.L.231-2005, SECTION 1, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 10.3. (a) This subsection
does not apply to property taxes first due and payable after
December 31, 2008. The ad valorem property tax levy limits imposed
by section 3 of this chapter do not apply to ad valorem property taxes
imposed by a library board for a capital projects fund under
IC 36-12-12. However, the maximum amount that is exempt from the
levy limits under this section may not exceed the property taxes that
would be raised in the ensuing calendar year with a property tax rate of
one and thirty-three hundredths cents ($0.0133) per one hundred
dollars ($100) of assessed valuation.
(b) This subsection does not apply to property taxes first due
and payable after December 31, 2008. For purposes of computing the
ad valorem property tax levy limit imposed on a library board under
section 3 of this chapter, the library board's ad valorem property tax
levy for a particular calendar year does not include that part of the levy
imposed under IC 36-12-12 that is exempt from the ad valorem
property tax levy limits under subsection (a).
SECTION 177. IC 6-1.1-18.5-10.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 10.5. (a) The ad
valorem property tax levy limits imposed by section 3 of this chapter
do not apply to ad valorem property taxes imposed by a civil taxing
unit for fire protection services within a fire protection territory under
IC 36-8-19, if the civil taxing unit is a participating unit in a fire
protection territory established before August 1, 2001. For purposes of
computing the ad valorem property tax levy limits imposed on a civil
taxing unit by section 3 of this chapter on a civil taxing unit that is a
participating unit in a fire protection territory established before August
1, 2001, the civil taxing unit's ad valorem property tax levy for a
particular calendar year does not include that part of the levy imposed
under IC 36-8-19.
those levy limitations. In the appeal the civil taxing unit must state that
it will be unable to carry out the governmental functions committed to
it by law unless it is given the authority that it is petitioning for. The
civil taxing unit must support these allegations by reasonably detailed
statements of fact.
(b) The department of local government finance shall promptly
deliver to the local government tax control board (before January 1,
2009) or the county board of tax and capital projects review (after
December 31, 2008) every appeal petition it receives under subsection
(a) and any materials it receives relevant to those appeals. Upon receipt
of an appeal petition, the local government tax control board or the
county board of tax and capital projects review shall immediately
proceed to the examination and consideration of the merits of the civil
taxing unit's appeal.
(c) In considering an appeal, the local government tax control board
or the county board of tax and capital projects review has the power to
conduct hearings, require any officer or member of the appealing civil
taxing unit to appear before it, or require any officer or member of the
appealing civil taxing unit to provide the board with any relevant
records or books.
(d) If an officer or member:
(1) fails to appear at a hearing of the local government tax control
board or the county board of tax and capital projects review after
having been given written notice from the local government tax
control board or the county board of tax and capital projects
review requiring that person's attendance; or
(2) fails to produce for the local government tax control board's
or the county board of tax and capital projects review's use the
books and records that the local government tax control board or
the county board of tax and capital projects review by written
notice required the officer or member to produce;
then the local government tax control board or the county board of tax
and capital projects review may file an affidavit in the circuit court in
the jurisdiction in which the officer or member may be found setting
forth the facts of the failure.
(e) Upon the filing of an affidavit under subsection (d), the circuit
court shall promptly issue a summons, and the sheriff of the county
within which the circuit court is sitting shall serve the summons. The
summons must command the officer or member to appear before the
local government tax control board or the county board of tax and
capital projects review, to provide information to the local government
tax control board or the county board of tax and capital projects review,
or to produce books and records for the local government tax control
board's or the county board of tax and capital projects review's use, as
the case may be. Disobedience of the summons constitutes, and is
punishable as, a contempt of the circuit court that issued the summons.
(f) All expenses incident to the filing of an affidavit under
subsection (d) and the issuance and service of a summons shall be
charged to the officer or member against whom the summons is issued,
unless the circuit court finds that the officer or member was acting in
good faith and with reasonable cause. If the circuit court finds that the
officer or member was acting in good faith and with reasonable cause
or if an affidavit is filed and no summons is issued, the expenses shall
be charged against the county in which the affidavit was filed and shall
be allowed by the proper fiscal officers of that county.
(g) The fiscal officer of a civil taxing unit that appeals under section
16 of this chapter for relief from levy limitations shall immediately file
a copy of the appeal petition with the county auditor and the county
treasurer of the county in which the unit is located.
SECTION 180. IC 6-1.1-18.5-13, AS AMENDED BY HEA
1137-2008, SECTION 46, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 13. With respect to an appeal
filed under section 12 of this chapter, the local government tax control
board (before January 1, 2009) or the county board of tax and capital
projects review (after December 31, 2008) may recommend that a civil
taxing unit receive any one (1) or more of the following types of relief:
(1) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
Permission to the civil taxing unit to increase its levy in excess of
the limitations established under section 3 of this chapter, if in the
judgment of the local government tax control board the increase
is reasonably necessary due to increased costs of the civil taxing
unit resulting from annexation, consolidation, or other extensions
of governmental services by the civil taxing unit to additional
geographic areas or persons. With respect to annexation,
consolidation, or other extensions of governmental services in
a calendar year, if those increased costs are incurred by the
civil taxing unit in that calendar year and more than one (1)
immediately succeeding calendar year, the unit may appeal
under section 12 of this chapter for permission to increase its
levy under this subdivision based on those increased costs in
any of the following:
(A) The first calendar year in which those costs are
incurred.
(B) One (1) or more of the immediately succeeding four (4)
calendar years.
(2) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
2008. Permission to the civil taxing unit to increase its levy in
excess of the limitations established under section 3 of this
chapter, if the local government tax control board finds that the
civil taxing unit needs the increase to meet the civil taxing unit's
share of the costs of operating a court established by statute
enacted after December 31, 1973. Before recommending such an
increase, the local government tax control board shall consider all
other revenues available to the civil taxing unit that could be
applied for that purpose. The maximum aggregate levy increases
that the local government tax control board may recommend for
a particular court equals the civil taxing unit's estimate of the
unit's share of the costs of operating a court for the first full
calendar year in which it is in existence. For purposes of this
subdivision, costs of operating a court include:
(A) the cost of personal services (including fringe benefits);
(B) the cost of supplies; and
(C) any other cost directly related to the operation of the court.
(3) Permission to the civil taxing unit to increase its levy in excess
of the limitations established under section 3 of this chapter, if the
local government tax control board finds that the quotient
determined under STEP SIX of the following formula is equal to
or greater than one and two-hundredths (1.02):
STEP ONE: Determine the three (3) calendar years that most
immediately precede the ensuing calendar year and in which
a statewide general reassessment of real property or the initial
annual adjustment of the assessed value of real property under
IC 6-1.1-4-4.5 does not first become effective.
STEP TWO: Compute separately, for each of the calendar
years determined in STEP ONE, the quotient (rounded to the
nearest ten-thousandth (0.0001)) of the sum of the civil taxing
unit's total assessed value of all taxable property and:
(i) for a particular calendar year before 2007, the total
assessed value of property tax deductions in the unit under
IC 6-1.1-12-41 or IC 6-1.1-12-42 in the particular calendar
year; or
excess of the limitations established under section 3 of this
chapter, if the local government tax control board finds that the
civil taxing unit needs the increase to pay the costs of furnishing
fire protection for the civil taxing unit through a volunteer fire
department. For purposes of determining a township's need for an
increased levy, the local government tax control board shall not
consider the amount of money borrowed under IC 36-6-6-14
during the immediately preceding calendar year. However, any
increase in the amount of the civil taxing unit's levy recommended
by the local government tax control board under this subdivision
for the ensuing calendar year may not exceed the lesser of:
(A) ten thousand dollars ($10,000); or
(B) twenty percent (20%) of:
(i) the amount authorized for operating expenses of a
volunteer fire department in the budget of the civil taxing
unit for the immediately preceding calendar year; plus
(ii) the amount of any additional appropriations authorized
during that calendar year for the civil taxing unit's use in
paying operating expenses of a volunteer fire department
under this chapter; minus
(iii) the amount of money borrowed under IC 36-6-6-14
during that calendar year for the civil taxing unit's use in
paying operating expenses of a volunteer fire department.
(5) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
2008. Permission to a civil taxing unit to increase its levy in
excess of the limitations established under section 3 of this
chapter in order to raise revenues for pension payments and
contributions the civil taxing unit is required to make under
IC 36-8. The maximum increase in a civil taxing unit's levy that
may be recommended under this subdivision for an ensuing
calendar year equals the amount, if any, by which the pension
payments and contributions the civil taxing unit is required to
make under IC 36-8 during the ensuing calendar year exceeds the
product of one and one-tenth (1.1) multiplied by the pension
payments and contributions made by the civil taxing unit under
IC 36-8 during the calendar year that immediately precedes the
ensuing calendar year. For purposes of this subdivision, "pension
payments and contributions made by a civil taxing unit" does not
include that part of the payments or contributions that are funded
by distributions made to a civil taxing unit by the state.
in excess of the limitations established under section 3 of this
chapter if the local government tax control board finds that:
(A) the civil taxing unit is:
(i) a county having a population of more than one hundred
forty-eight thousand (148,000) but less than one hundred
seventy thousand (170,000);
(ii) a city having a population of more than fifty-five
thousand (55,000) but less than fifty-nine thousand (59,000);
(iii) a city having a population of more than twenty-eight
thousand seven hundred (28,700) but less than twenty-nine
thousand (29,000);
(iv) a city having a population of more than fifteen thousand
four hundred (15,400) but less than sixteen thousand six
hundred (16,600); or
(v) a city having a population of more than seven thousand
(7,000) but less than seven thousand three hundred (7,300);
and
(B) the increase is necessary to provide funding to undertake
removal (as defined in IC 13-11-2-187) and remedial action
(as defined in IC 13-11-2-185) relating to hazardous
substances (as defined in IC 13-11-2-98) in solid waste
disposal facilities or industrial sites in the civil taxing unit that
have become a menace to the public health and welfare.
The maximum increase that the local government tax control
board may recommend for such a civil taxing unit is the levy that
would result from a property tax rate of six and sixty-seven
hundredths cents ($0.0667) for each one hundred dollars ($100)
of assessed valuation. For purposes of computing the ad valorem
property tax levy limit imposed on a civil taxing unit under
section 3 of this chapter, the civil taxing unit's ad valorem
property tax levy for a particular year does not include that part of
the levy imposed under this subdivision. In addition, a property
tax increase permitted under this subdivision may be imposed for
only two (2) calendar years.
(9) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
2008. Permission for a county:
(A) having a population of more than eighty thousand (80,000)
but less than ninety thousand (90,000) to increase the county's
levy in excess of the limitations established under section 3 of
this chapter, if the local government tax control board finds
that the county needs the increase to meet the county's share of
the costs of operating a jail or juvenile detention center,
including expansion of the facility, if the jail or juvenile
detention center is opened after December 31, 1991;
(B) that operates a county jail or juvenile detention center that
is subject to an order that:
(i) was issued by a federal district court; and
(ii) has not been terminated;
(C) that operates a county jail that fails to meet:
(i) American Correctional Association Jail Construction
Standards; and
(ii) Indiana jail operation standards adopted by the
department of correction; or
(D) that operates a juvenile detention center that fails to meet
standards equivalent to the standards described in clause (C)
for the operation of juvenile detention centers.
Before recommending an increase, the local government tax
control board shall consider all other revenues available to the
county that could be applied for that purpose. An appeal for
operating funds for a jail or a juvenile detention center shall be
considered individually, if a jail and juvenile detention center are
both opened in one (1) county. The maximum aggregate levy
increases that the local government tax control board may
recommend for a county equals the county's share of the costs of
operating the jail or a juvenile detention center for the first full
calendar year in which the jail or juvenile detention center is in
operation.
(10) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
2008. Permission for a township to increase its levy in excess of
the limitations established under section 3 of this chapter, if the
local government tax control board finds that the township needs
the increase so that the property tax rate to pay the costs of
furnishing fire protection for a township, or a portion of a
township, enables the township to pay a fair and reasonable
amount under a contract with the municipality that is furnishing
the fire protection. However, for the first time an appeal is granted
the resulting rate increase may not exceed fifty percent (50%) of
the difference between the rate imposed for fire protection within
the municipality that is providing the fire protection to the
township and the township's rate. A township is required to appeal
a second time for an increase under this subdivision if the
township wants to further increase its rate. However, a township's
rate may be increased to equal but may not exceed the rate that is
used by the municipality. More than one (1) township served by
the same municipality may use this appeal.
(11) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
2008. Permission for a township to increase its levy in excess of
the limitations established under section 3 of this chapter, if the
local government tax control board finds that the township has
been required, for the three (3) consecutive years preceding the
year for which the appeal under this subdivision is to become
effective, to borrow funds under IC 36-6-6-14 to furnish fire
protection for the township or a part of the township. However,
the maximum increase in a township's levy that may be allowed
under this subdivision is the least of the amounts borrowed under
IC 36-6-6-14 during the preceding three (3) calendar years. A
township may elect to phase in an approved increase in its levy
under this subdivision over a period not to exceed three (3) years.
A particular township may appeal to increase its levy under this
section not more frequently than every fourth calendar year.
(12) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2009.
Permission to a city having a population of more than twenty-nine
thousand (29,000) but less than thirty-one thousand (31,000) to
increase its levy in excess of the limitations established under
section 3 of this chapter if:
(A) an appeal was granted to the city under this section to
reallocate property tax replacement credits under IC 6-3.5-1.1
in 1998, 1999, and 2000; and
(B) the increase has been approved by the legislative body of
the city, and the legislative body of the city has by resolution
determined that the increase is necessary to pay normal
operating expenses.
The maximum amount of the increase is equal to the amount of
property tax replacement credits under IC 6-3.5-1.1 that the city
petitioned under this section to have reallocated in 2001 for a
purpose other than property tax relief.
(13) A levy increase may be granted under this subdivision only
for property taxes first due and payable after December 31, 2009.
2008. Permission to a civil taxing unit to increase its levy in
excess of the limitations established under section 3 of this
chapter if the civil taxing unit cannot carry out its governmental
functions for an ensuing calendar year under the levy limitations
imposed by section 3 of this chapter due to a natural disaster,
an accident, or another unanticipated emergency.
SECTION 181. IC 6-1.1-18.5-13.6, AS AMENDED BY
P.L.224-2007, SECTION 27, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 13.6. A levy increase
may not be granted under this section for property taxes first due and
payable after December 31, 2009. 2008. For an appeal filed under
section 12 of this chapter, the local government tax control board may
recommend that the department of local government finance give
permission to a county to increase its levy in excess of the limitations
established under section 3 of this chapter if the local government tax
control board finds that the county needs the increase to pay for:
(1) a new voting system; or
(2) the expansion or upgrade of an existing voting system;
under IC 3-11-6.
SECTION 182. IC 6-1.1-18.5-14, AS AMENDED BY
P.L.224-2007, SECTION 28, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 14. (a) The local
government tax control board (before January 1, 2009) or the county
board of tax and capital projects review (after December 31, 2008) may
recommend to the department of local government finance a correction
of any advertising error, mathematical error, or error in data made at
the local level for any calendar year that affects the determination of
the limitations established by section 3 of this chapter or the tax rate or
levy of a civil taxing unit. The department of local government finance
may on its own initiative correct such an advertising error,
mathematical error, or error in data for any civil taxing unit.
(b) A correction made under subsection (a) for a prior calendar year
shall be applied to the civil taxing unit's levy limitations, rate, and levy
for the ensuing calendar year to offset any cumulative effect that the
error caused in the determination of the civil taxing unit's levy
limitations, rate, or levy for the ensuing calendar year.
SECTION 183. IC 6-1.1-18.5-15, AS AMENDED BY
P.L.224-2007, SECTION 29, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 15. (a) The
department of local government finance, upon receiving a
recommendation made under section 13 or 14 of this chapter, shall
enter an order adopting, rejecting, or adopting in part and rejecting in
part the recommendation of the local government tax control board.
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008).
(b) A civil taxing unit may petition for judicial review of the final
determination of made by the department of local government finance
under subsection (a). The action must be taken to the tax court under
IC 6-1.1-15 in the same manner that an action is taken to appeal a final
determination of the Indiana board. The petition must be filed in the tax
court not more than forty-five (45) days after the department enters its
order under subsection (a).
SECTION 184. IC 6-1.1-18.5-16, AS AMENDED BY
P.L.224-2007, SECTION 30, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 16. (a) A civil
taxing unit may request permission from the local government tax
control board (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008) to impose an ad
valorem property tax levy that exceeds the limits imposed by section 3
of this chapter if:
(1) the civil taxing unit experienced a property tax revenue
shortfall that resulted from erroneous assessed valuation figures
being provided to the civil taxing unit;
(2) the erroneous assessed valuation figures were used by the civil
taxing unit in determining its total property tax rate; and
(3) the error in the assessed valuation figures was found after the
civil taxing unit's property tax levy resulting from that total rate
was finally approved by the department of local government
finance.
(b) A civil taxing unit may request permission from the local
government tax control board (before January 1, 2009) or the county
board of tax and capital projects review (after December 31, 2008) to
impose an ad valorem property tax levy that exceeds the limits imposed
by section 3 of this chapter if the civil taxing unit experienced a
property tax revenue shortfall because of the payment of refunds that
resulted from appeals under this article and IC 6-1.5.
(c) If the local government tax control board (before January 1,
2009) or the county board of tax and capital projects review (after
December 31, 2008) determines that a shortfall described in subsection
(a) or (b) has occurred, it shall recommend to the department of local
government finance that the civil taxing unit be allowed to impose a
property tax levy exceeding the limit imposed by section 3 of this
chapter, and the department may adopt such recommendation.
However, the maximum amount by which the civil taxing unit's levy
may be increased over the limits imposed by section 3 of this chapter
equals the remainder of the civil taxing unit's property tax levy for the
particular calendar year as finally approved by the department of local
government finance minus the actual property tax levy collected by the
civil taxing unit for that particular calendar year.
(d) Any property taxes collected by a civil taxing unit over the limits
imposed by section 3 of this chapter under the authority of this section
may not be treated as a part of the civil taxing unit's maximum
permissible ad valorem property tax levy for purposes of determining
its maximum permissible ad valorem property tax levy for future years.
(e) If the department of local government finance authorizes an
excess tax levy under this section, it shall take appropriate steps to
insure that the proceeds are first used to repay any loan made to the
civil taxing unit for the purpose of meeting its current expenses.
SECTION 185. IC 6-1.1-19-1, AS AMENDED BY P.L.2-2006,
SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 1. The following definitions apply
throughout this chapter:
(1) "Appeal" refers to an appeal taken to the department of local
government finance by or in respect of a school corporation under
any of the following:
(A) IC 6-1.1-17.
(B) This chapter.
(C) IC 20-45.
(D) IC 20-46.
(B) IC 20-43.
(2) "Tax control board" means the school property tax control
board established by section 4.1 of this chapter.
SECTION 186. IC 6-1.1-19-3, AS AMENDED BY P.L.2-2006,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 3. (a) When an appeal is taken to the
department of local government finance, the department may exercise
the powers described in IC 6-1.1-17 to revise, change, or increase the
budget, tax levy, or tax rate of the appellant school corporation. subject
to this chapter, IC 20-45, and IC 20-46.
(b) The department of local government finance may not exercise
any of the powers described in subsection (a) until it receives,
regarding the appellant school corporation's budget, tax levy, or tax
rate, the recommendation of the tax control board.
SECTION 187. IC 6-1.1-20-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. For purposes of this
chapter, the term "bonds" means any bonds or other evidences of
indebtedness payable from property taxes, for a controlled project, but
does not include:
(1) notes representing loans under IC 36-2-6-18, IC 36-3-4-22,
IC 36-4-6-20, or IC 36-5-2-11 which are payable within five (5)
years after issuance;
(2) warrants representing temporary loans which are payable out
of taxes levied and in the course of collection;
(3) a lease;
(4) obligations; or
(5) funding, refunding, or judgment funding bonds of political
subdivisions.
SECTION 188. IC 6-1.1-20-1.1, AS AMENDED BY P.L.2-2006,
SECTION 51, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1.1. As used in this chapter, "controlled project"
means any project financed by bonds or a lease, except for the
following:
(1) A project for which the political subdivision reasonably
expects to pay:
(A) debt service; or
(B) lease rentals;
from funds other than property taxes that are exempt from the
levy limitations of IC 6-1.1-18.5 or (before January 1, 2009)
IC 20-45-3. A project is not a controlled project even though the
political subdivision has pledged to levy property taxes to pay the
debt service or lease rentals if those other funds are insufficient.
(2) A project that will not cost the political subdivision more than
the lesser of the following:
(A) Two million dollars ($2,000,000).
(B) An amount equal to one percent (1%) of the total gross
assessed value of property within the political subdivision
on the last assessment date, if that amount is at least one
million dollars ($1,000,000).
(3) A project that is being refinanced for the purpose of providing
gross or net present value savings to taxpayers.
(4) A project for which bonds were issued or leases were entered
into before January 1, 1996, or where the state board of tax
commissioners has approved the issuance of bonds or the
execution of leases before January 1, 1996.
(5) A project that is required by a court order holding that a
federal law mandates the project.
(6) A project that:
(A) is in response to:
(i) a natural disaster;
(ii) an accident; or
(iii) an emergency;
in the political subdivision that makes a building or facility
unavailable for its intended use; and
(B) is approved by the county council of each county in
which the political subdivision is located.
(7) A project that was not a controlled project under this
section as in effect on June 30, 2008, and for which:
(A) the bonds or lease for the project were issued or
entered into before July 1, 2008; or
(B) the issuance of the bonds or the execution of the lease
for the project was approved by the department of local
government finance before July 1, 2008.
SECTION 189. IC 6-1.1-20-1.3, AS AMENDED BY P.L.2-2006,
SECTION 53, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1.3. As used in this chapter, "lease" means a lease
by a political subdivision of any controlled project with lease rentals
payable from property taxes that are exempt from the levy limitations
of IC 6-1.1-18.5 or (before January 1, 2009) IC 20-45-3.
SECTION 190. IC 6-1.1-20-1.9, AS ADDED BY P.L.219-2007,
SECTION 59, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1.9. As used in this chapter, "registered voter"
means the following:
(1) In the case of a petition under section 3.1 of this chapter to
initiate a petition and remonstrance process, an individual who is
registered to vote in the political subdivision on the date the
proper officers of the political subdivision publish notice under
section 3.1(2) 3.1(b)(2) of this chapter of a preliminary
determination by the political subdivision to issue bonds or enter
into a lease.
(2) In the case of:
(A) a petition under section 3.2 of this chapter in favor of the
proposed debt service or lease payments; or
(B) a remonstrance under section 3.2 of this chapter against
the proposed debt service or lease payments;
an individual who is registered to vote in the political subdivision
on the date that is thirty (30) days after the notice of the
applicability of the petition and remonstrance process is published
under section 3.2(1) 3.2(b)(1) of this chapter.
(3) In the case of a public question held under section 3.6 of
this chapter, an individual who is registered to vote in the
political subdivision on the date that is thirty (30) days before
the date of the election in which the public question will be
held.
SECTION 191. IC 6-1.1-20-3.1, AS AMENDED BY P.L.219-2007,
SECTION 60, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 3.1. (a) This section applies only to the
following:
(1) A controlled project (as defined in section 1.1 of this
chapter as in effect June 30, 2008) for which the proper
officers of a political subdivision make a preliminary
determination in the manner described in subsection (b)
before July 1, 2008.
(2) An elementary school building, middle school building, or
other school building for academic instruction that:
(A) is a controlled project;
(B) will be used for any combination of kindergarten
through grade 8;
(C) will not be used for any combination of grade 9
through grade 12; and
(D) will not cost more than ten million dollars
($10,000,000).
(3) A high school building or other school building for
academic instruction that:
(A) is a controlled project;
(B) will be used for any combination of grade 9 through
grade 12;
(C) will not be used for any combination of kindergarten
through grade 8; and
(D) will not cost more than twenty million dollars
($20,000,000).
(4) Any other controlled project that:
(A) is not a controlled project described in subdivision (1),
(2), or (3); and
(B) will not cost the political subdivision more than the
lesser of the following:
(i) Twelve million dollars ($12,000,000).
(ii) An amount equal to one percent (1%) of the total
gross assessed value of property within the political
subdivision on the last assessment date, if that amount is
at least one million dollars ($1,000,000).
(b) A political subdivision may not impose property taxes to pay
debt service on bonds or lease rentals on a lease for a controlled
project without completing the following procedures:
(1) The proper officers of a political subdivision shall:
(A) publish notice in accordance with IC 5-3-1; and
(B) send notice by first class mail to any organization that
delivers to the officers, before January 1 of that year, an annual
written request for such notices;
of any meeting to consider adoption of a resolution or an
ordinance making a preliminary determination to issue bonds or
enter into a lease and shall conduct a public hearing on a
preliminary determination before adoption of the resolution or
ordinance.
(2) When the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease for
a controlled project, the officers shall give notice of the
preliminary determination by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the organizations described in
subdivision (1)(B).
(3) A notice under subdivision (2) of the preliminary
determination of the political subdivision to issue bonds or enter
into a lease for a controlled project must include the following
information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or the
maximum lease rental for the lease.
(C) The estimated interest rates that will be paid and the total
interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that any owners of real property within the
political subdivision or registered voters residing within the
political subdivision who want to initiate a petition and
remonstrance process against the proposed debt service or
lease payments must file a petition that complies with
subdivisions (4) and (5) not later than thirty (30) days after
publication in accordance with IC 5-3-1.
(F) With respect to bonds issued or a lease entered into to
open:
(i) a new school facility; or
(ii) an existing facility that has not been used for at least
three (3) years and that is being reopened to provide
additional classroom space;
the estimated costs the school corporation expects to incur
annually to operate the facility.
(G) A statement of whether the school corporation expects to
appeal for a new facility adjustment (as defined in
IC 20-45-1-16 before January 1, 2009) for an increased
maximum permissible tuition support levy to pay the estimated
costs described in clause (F).
(H) The political subdivision's current debt service levy
and rate and the estimated increase to the political
subdivision's debt service levy and rate that will result if
the political subdivision issues the bonds or enters into the
lease.
(4) After notice is given, a petition requesting the application of
a petition and remonstrance process may be filed by the lesser of:
(A) one hundred (100) persons who are either owners of real
property within the political subdivision or registered voters
residing within the political subdivision; or
(B) five percent (5%) of the registered voters residing within
the political subdivision.
(5) The state board of accounts shall design and, upon request by
the county voter registration office, deliver to the county voter
registration office or the county voter registration office's
designated printer the petition forms to be used solely in the
petition process described in this section. The county voter
registration office shall issue to an owner or owners of real
property within the political subdivision or a registered voter
residing within the political subdivision the number of petition
forms requested by the owner or owners or the registered voter.
Each form must be accompanied by instructions detailing the
requirements that:
(A) the carrier and signers must be owners of real property or
registered voters;
(B) the carrier must be a signatory on at least one (1) petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature; and
the political subdivision. Whenever the name of an individual
who signs a petition form as a registered voter contains a minor
variation from the name of the registered voter as set forth in the
records of the county voter registration office, the signature is
presumed to be valid, and there is a presumption that the
individual is entitled to sign the petition under this section. Except
as otherwise provided in this chapter, in determining whether an
individual is a registered voter, the county voter registration office
shall apply the requirements and procedures used under IC 3 to
determine whether a person is a registered voter for purposes of
voting in an election governed by IC 3. However, an individual is
not required to comply with the provisions concerning providing
proof of identification to be considered a registered voter for
purposes of this chapter. A person is entitled to sign a petition
only one (1) time in a particular petition and remonstrance
process under this chapter, regardless of whether the person owns
more than one (1) parcel of real property within the subdivision
and regardless of whether the person is both a registered voter in
the political subdivision and the owner of real property within the
political subdivision. Notwithstanding any other provision of this
section, if a petition is presented to the county voter registration
office within thirty-five (35) days before an election, the county
voter registration office may defer acting on the petition, and the
time requirements under this section for action by the county
voter registration office do not begin to run until five (5) days
after the date of the election.
(10) The county voter registration office must file a certificate and
each petition with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the issuance of
the bonds or the execution of a lease, if the political
subdivision is not a township;
within thirty-five (35) business days of the filing of the petition
requesting a petition and remonstrance process. The certificate
must state the number of petitioners that are owners of real
property within the political subdivision and the number of
petitioners who are registered voters residing within the political
subdivision.
If a sufficient petition requesting a petition and remonstrance process
is not filed by owners of real property or registered voters as set forth
in this section, the political subdivision may issue bonds or enter into
a lease by following the provisions of law relating to the bonds to be
issued or lease to be entered into.
SECTION 192. IC 6-1.1-20-3.2, AS AMENDED HEA1137-2008,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 3.2. (a) This section applies only to controlled
projects described in section 3.1(a) of this chapter.
(b) If a sufficient petition requesting the application of a petition
and remonstrance process has been filed as set forth in section 3.1 of
this chapter, a political subdivision may not impose property taxes to
pay debt service on bonds or lease rentals on a lease for a controlled
project without completing the following procedures:
(1) The proper officers of the political subdivision shall give
notice of the applicability of the petition and remonstrance
process by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the organizations described in section
3.1(1)(B) 3.1(b)(1)(B) of this chapter.
A notice under this subdivision must include a statement that any
owners of real property within the political subdivision or
registered voters residing within the political subdivision who
want to petition in favor of or remonstrate against the proposed
debt service or lease payments must file petitions and
remonstrances in compliance with subdivisions (2) through (4)
not earlier than thirty (30) days or later than sixty (60) days after
publication in accordance with IC 5-3-1.
(2) Not earlier than thirty (30) days or later than sixty (60) days
after the notice under subdivision (1) is given:
(A) petitions (described in subdivision (3)) in favor of the
bonds or lease; and
(B) remonstrances (described in subdivision (3)) against the
bonds or lease;
may be filed by an owner or owners of real property within the
political subdivision or a registered voter residing within the
political subdivision. Each signature on a petition must be dated,
and the date of signature may not be before the date on which the
petition and remonstrance forms may be issued under subdivision
(3). A petition described in clause (A) or a remonstrance
described in clause (B) must be verified in compliance with
subdivision (4) before the petition or remonstrance is filed with
the county voter registration office under subdivision (4).
(3) The state board of accounts shall design and, upon request by
the county voter registration office, deliver to the county voter
registration office or the county voter registration office's
designated printer the petition and remonstrance forms to be used
solely in the petition and remonstrance process described in this
section. The county voter registration office shall issue to an
owner or owners of real property within the political subdivision
or a registered voter residing within the political subdivision the
number of petition or remonstrance forms requested by the owner
or owners or the registered voter. Each form must be
accompanied by instructions detailing the requirements that:
(A) the carrier and signers must be owners of real property or
registered voters;
(B) the carrier must be a signatory on at least one (1) petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature;
(D) govern the closing date for the petition and remonstrance
period; and
(E) apply to the carrier under section 10 of this chapter.
Persons requesting forms may be required to identify themselves
as owners of real property or registered voters and may be
allowed to pick up additional copies to distribute to other property
owners or registered voters. Each person signing a petition or
remonstrance must indicate whether the person is signing the
petition or remonstrance as a registered voter within the political
subdivision or is signing the petition or remonstrance as the
owner of real property within the political subdivision. A person
who signs a petition or remonstrance as a registered voter must
indicate the address at which the person is registered to vote. A
person who signs a petition or remonstrance as a real property
owner must indicate the address of the real property owned by the
person in the political subdivision. The county voter registration
office may not issue a petition or remonstrance form earlier than
twenty-nine (29) days after the notice is given under subdivision
(1). The county voter registration office shall certify the date of
issuance on each petition or remonstrance form that is distributed
under this subdivision.
(4) The petitions and remonstrances must be verified in the
manner prescribed by the state board of accounts and filed with
the county voter registration office within the sixty (60) day
period described in subdivision (2) in the manner set forth in
section 3.1 of this chapter relating to requests for a petition and
remonstrance process.
(5) The county voter registration office shall determine whether
each person who signed the petition or remonstrance is a
registered voter. The county voter registration office shall not
more than fifteen (15) business days after receiving a petition or
remonstrance forward a copy of the petition or remonstrance to
the county auditor. Not more than ten (10) business days after
receiving the copy of the petition or remonstrance, the county
auditor shall provide to the county voter registration office a
statement verifying:
(A) whether a person who signed the petition or remonstrance
as a registered voter but is not a registered voter, as
determined by the county voter registration office, is the owner
of real property in the political subdivision; and
(B) whether a person who signed the petition or remonstrance
as an owner of real property within the political subdivision
does in fact own real property within the political subdivision.
(6) The county voter registration office shall not more than ten
(10) business days after receiving the statement from the county
auditor under subdivision (5) make the final determination of:
(A) the number of registered voters in the political subdivision
that signed a petition and, based on the statement provided by
the county auditor, the number of owners of real property
within the political subdivision that signed a petition; and
(B) the number of registered voters in the political subdivision
that signed a remonstrance and, based on the statement
provided by the county auditor, the number of owners of real
property within the political subdivision that signed a
remonstrance.
Whenever the name of an individual who signs a petition or
remonstrance as a registered voter contains a minor variation from
the name of the registered voter as set forth in the records of the
county voter registration office, the signature is presumed to be
valid, and there is a presumption that the individual is entitled to
sign the petition or remonstrance under this section. Except as
otherwise provided in this chapter, in determining whether an
individual is a registered voter, the county voter registration office
shall apply the requirements and procedures used under IC 3 to
determine whether a person is a registered voter for purposes of
voting in an election governed by IC 3. However, an individual is
not required to comply with the provisions concerning providing
proof of identification to be considered a registered voter for
purposes of this chapter. A person is entitled to sign a petition or
remonstrance only one (1) time in a particular petition and
remonstrance process under this chapter, regardless of whether
the person owns more than one (1) parcel of real property within
the subdivision and regardless of whether the person is both a
registered voter in the political subdivision and the owner of real
property within the political subdivision. Notwithstanding any
other provision of this section, if a petition or remonstrance is
presented to the county voter registration office within thirty-five
(35) days before an election, the county voter registration office
may defer acting on the petition or remonstrance, and the time
requirements under this section for action by the county voter
registration office do not begin to run until five (5) days after the
date of the election.
(7) The county voter registration office must file a certificate and
the petition or remonstrance with the body of the political
subdivision charged with issuing bonds or entering into leases
within thirty-five (35) business days of the filing of a petition or
remonstrance under subdivision (4), whichever applies,
containing ten thousand (10,000) signatures or less. The county
voter registration office may take an additional five (5) days to
review and certify the petition or remonstrance for each additional
five thousand (5,000) signatures up to a maximum of sixty (60)
days. The certificate must state the number of petitioners and
remonstrators that are owners of real property within the political
subdivision and the number of petitioners who are registered
voters residing within the political subdivision.
(8) If a greater number of persons who are either owners of real
property within the political subdivision or registered voters
residing within the political subdivision sign a remonstrance than
the number that signed a petition, the bonds petitioned for may
not be issued or the lease petitioned for may not be entered into.
The proper officers of the political subdivision may not make a
preliminary determination to issue bonds or enter into a lease for
the controlled project defeated by the petition and remonstrance
process under this section or any other controlled project that is
not substantially different within one (1) year after the date of the
county voter registration office's certificate under subdivision (7).
Withdrawal of a petition carries the same consequences as a
defeat of the petition.
(9) After a political subdivision has gone through the petition and
remonstrance process set forth in this section, the political
subdivision is not required to follow any other remonstrance or
objection procedures under any other law (including section 5 of
this chapter) relating to bonds or leases designed to protect
owners of real property within the political subdivision from the
imposition of property taxes to pay debt service or lease rentals.
However, the political subdivision must still receive the approval
of the department of local government finance if required by:
(A) IC 6-1.1-18.5-8; or
(B) IC 20-46-7-8, IC 20-46-7-9, and IC 20-46-7-10.
SECTION 193. IC 6-1.1-20-3.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3.5. (a) This section applies only
to a controlled project that meets the following conditions:
(1) The controlled project is described in one (1) of the
following categories:
(A) An elementary school building, middle school building,
or other school building for academic instruction that:
(i) will be used for any combination of kindergarten
through grade 8;
(ii) will not be used for any combination of grade 9
through grade 12; and
(iii) will cost more than ten million dollars ($10,000,000).
(B) A high school building or other school building for
academic instruction that:
(i) will be used for any combination of grade 9 through
grade 12;
(ii) will not be used for any combination of kindergarten
through grade 8; and
(iii) will cost more than twenty million dollars
($20,000,000).
(C) Any other controlled project that:
(i) is not a controlled project described in clause (A) or
(B); and
(ii) will cost the political subdivision more than the lesser
of twelve million dollars ($12,000,000) or an amount
equal to one percent (1%) of the total gross assessed
value of property within the political subdivision on the
last assessment date (if that amount is at least one million
dollars ($1,000,000)).
(2) The proper officers of the political subdivision make a
preliminary determination after June 30, 2008, in the manner
described in subsection (b) to issue bonds or enter into a lease
for the controlled project.
(b) A political subdivision may not impose property taxes to pay
debt service on bonds or lease rentals on a lease for a controlled
project without completing the following procedures:
(1) The proper officers of a political subdivision shall publish
notice in accordance with IC 5-3-1 and send notice by first
class mail to any organization that delivers to the officers,
before January 1 of that year, an annual written request for
notices of any meeting to consider the adoption of an
ordinance or a resolution making a preliminary
determination to issue bonds or enter into a lease and shall
conduct a public hearing on the preliminary determination
before adoption of the ordinance or resolution. The political
subdivision must make the following information available to
the public at the public hearing on the preliminary
determination, in addition to any other information required
by law:
(A) The result of the political subdivision's current and
projected annual debt service payments divided by the net
assessed value of taxable property within the political
subdivision.
(B) The result of:
(i) the sum of the political subdivision's outstanding long
term debt plus the outstanding long term debt of other
taxing units that include any of the territory of the
political subdivision; divided by
(ii) the net assessed value of taxable property within the
political subdivision.
(2) If the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease,
the officers shall give notice of the preliminary determination
by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the organizations described in
subdivision (1).
(3) A notice under subdivision (2) of the preliminary
determination of the political subdivision to issue bonds or
enter into a lease must include the following information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or the
maximum lease rental for the lease.
(C) The estimated interest rates that will be paid and the
total interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that the proposed debt service or lease
payments must be approved in an election on a local public
question held under section 3.6 of this chapter.
(F) With respect to bonds issued or a lease entered into to
open:
(i) a new school facility; or
(ii) an existing facility that has not been used for at least
three (3) years and that is being reopened to provide
additional classroom space;
the estimated costs the school corporation expects to
annually incur to operate the facility.
(G) The political subdivision's current debt service levy
and rate and the estimated increase to the political
subdivision's debt service levy and rate that will result if
the political subdivision issues the bonds or enters into the
lease.
(4) After notice is given, a petition requesting the application
of the local public question process under section 3.6 of this
chapter may be filed by the lesser of:
(A) one hundred (100) persons who are either owners of
real property within the political subdivision or registered
voters residing within the political subdivision; or
(B) five percent (5%) of the registered voters residing
within the political subdivision.
(5) The state board of accounts shall design and, upon request
by the county voter registration office, deliver to the county
voter registration office or the county voter registration
office's designated printer the petition forms to be used solely
in the petition process described in this section. The county
voter registration office shall issue to an owner or owners of
real property within the political subdivision or a registered
voter residing within the political subdivision the number of
petition forms requested by the owner or owners or the
registered voter. Each form must be accompanied by
instructions detailing the requirements that:
(A) the carrier and signers must be owners of real
property or registered voters;
(B) the carrier must be a signatory on at least one (1)
petition;
(C) after the signatures have been collected, the carrier
must swear or affirm before a notary public that the
carrier witnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identify
themselves as owners of real property or registered voters and
may be allowed to pick up additional copies to distribute to
other property owners or registered voters. Each person
signing a petition must indicate whether the person is signing
the petition as a registered voter within the political
subdivision or is signing the petition as the owner of real
property within the political subdivision. A person who signs
a petition as a registered voter must indicate the address at
which the person is registered to vote. A person who signs a
petition as a real property owner must indicate the address of
the real property owned by the person in the political
subdivision.
(6) Each petition must be verified under oath by at least one
(1) qualified petitioner in a manner prescribed by the state
board of accounts before the petition is filed with the county
voter registration office under subdivision (7).
(7) Each petition must be filed with the county voter
registration office not more than thirty (30) days after
publication under subdivision (2) of the notice of the
preliminary determination.
(8) The county voter registration office shall determine
whether each person who signed the petition is a registered
voter. However, after the county voter registration office has
determined that at least one hundred twenty-five (125)
persons who signed the petition are registered voters within
the political subdivision, the county voter registration office
is not required to verify whether the remaining persons who
signed the petition are registered voters. If the county voter
registration office does not determine that at least one
hundred twenty-five (125) persons who signed the petition are
registered voters, the county voter registration office, not
more than fifteen (15) business days after receiving a petition,
shall forward a copy of the petition to the county auditor. Not
more than ten (10) business days after receiving the copy of
the petition, the county auditor shall provide to the county
voter registration office a statement verifying:
(A) whether a person who signed the petition as a
registered voter but is not a registered voter, as
determined by the county voter registration office, is the
owner of real property in the political subdivision; and
(B) whether a person who signed the petition as an owner
of real property within the political subdivision does in fact
own real property within the political subdivision.
(9) The county voter registration office, not more than ten
(10) business days after determining that at least one hundred
twenty-five (125) persons who signed the petition are
registered voters or after receiving the statement from the
county auditor under subdivision (8) (as applicable), shall
make the final determination of whether a sufficient number
of persons have signed the petition. Whenever the name of an
individual who signs a petition form as a registered voter
contains a minor variation from the name of the registered
voter as set forth in the records of the county voter
registration office, the signature is presumed to be valid, and
there is a presumption that the individual is entitled to sign
the petition under this section. Except as otherwise provided
in this chapter, in determining whether an individual is a
registered voter, the county voter registration office shall
apply the requirements and procedures used under IC 3 to
determine whether a person is a registered voter for purposes
of voting in an election governed by IC 3. However, an
individual is not required to comply with the provisions
concerning providing proof of identification to be considered
a registered voter for purposes of this chapter. A person is
entitled to sign a petition only one (1) time in a particular
referendum process under this chapter, regardless of whether
the person owns more than one (1) parcel of real property
within the political subdivision and regardless of whether the
person is both a registered voter in the political subdivision
and the owner of real property within the political
subdivision. Notwithstanding any other provision of this
section, if a petition is presented to the county voter
registration office within thirty-five (35) days before an
election, the county voter registration office may defer acting
on the petition, and the time requirements under this section
for action by the county voter registration office do not begin
to run until five (5) days after the date of the election.
(10) The county voter registration office must file a certificate
and each petition with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the
issuance of the bonds or the execution of a lease, if the
political subdivision is not a township;
within thirty-five (35) business days of the filing of the petition
requesting the referendum process. The certificate must state
the number of petitioners who are owners of real property
within the political subdivision and the number of petitioners
who are registered voters residing within the political
subdivision.
(11) If a sufficient petition requesting the local public question
process is not filed by owners of real property or registered
voters as set forth in this section, the political subdivision may
issue bonds or enter into a lease by following the provisions of
law relating to the bonds to be issued or lease to be entered
into.
(c) If the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease, the
officers shall provide to the county auditor:
(1) a copy of the notice required by subsection (b)(2); and
(2) any other information the county auditor requires to fulfill
the county auditor's duties under section 3.6 of this chapter.
SECTION 194. IC 6-1.1-20-3.6 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3.6. (a) This section applies only
to a controlled project described in section 3.5(a) of this chapter.
(b) If a sufficient petition requesting the application of the local
public question process has been filed as set forth in section 3.5 of
this chapter, a political subdivision may not impose property taxes
to pay debt service on bonds or lease rentals on a lease for a
controlled project unless the political subdivision's proposed debt
service or lease rental is approved in an election on a local public
question held under this section.
(c) The following question shall be submitted to the voters at the
election conducted under this section:
"Shall ________ (insert the name of the political subdivision)
issue bonds or enter into a lease to finance ___________
(insert the description of the controlled project)?".
(d) The county auditor shall certify the public question
described in subsection (c) under IC 3-10-9-3 to the county election
board of each county in which the political subdivision is located.
After the public question is certified, the public question shall be
placed on the ballot at the next primary election, general election,
or municipal election in which all voters of the political subdivision
are entitled to vote. However, if a primary election, general
election, or municipal election will not be held in the six (6) month
period after the county auditor certifies the public question, the
public question shall be placed on the ballot at a special election to
be held:
(1) not earlier than ninety (90) days; and
(2) not later than one hundred twenty (120) days;
after the public question is certified if the fiscal body of the
political subdivision that wishes to issue the bonds or enter into the
lease requests the public question to be voted on in a special
election. However, in a year in which a general election or
municipal election is held, the public question may be placed on the
ballot at a special election only if the fiscal body of the political
subdivision that requests the special election agrees to pay the costs
of holding the special election. In a year in which a general election
is not held and a municipal election is not held, the fiscal body of
the political subdivision that requests the special election is not
required to pay the costs of holding the special election. The county
election board shall give notice under IC 5-3-1 of a special election
conducted under this subsection. A special election conducted
under this subsection is under the direction of the county election
board. The county election board shall take all steps necessary to
carry out the special election.
(e) The circuit court clerk shall certify the results of the public
question to the following:
(1) The county auditor of each county in which the political
subdivision is located.
issuance of the bonds and who wish to object to the issuance on the
grounds that it is unnecessary or excessive may file a petition in the
office of the auditor of the county in which the political subdivision is
located. The petition must be filed within fifteen (15) days after the
notice required by subsection (a) is given, and it must contain the
objections of the taxpayers and facts which show that the proposed
issue is unnecessary or excessive. When taxpayers file a petition in the
manner prescribed in this subsection, the county auditor shall
immediately forward a certified copy of the petition and any other
relevant information to the department of local government finance.
SECTION 196. IC 6-1.1-20-7, AS AMENDED BY P.L.224-2007,
SECTION 34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 7. (a) This section does not apply to bonds, notes,
or warrants issued for a controlled project approved after December 31,
2008, by a county board of tax and capital projects review under
IC 6-1.1-29.5. for which a political subdivision:
(1) after June 30, 2008, makes a preliminary determination as
described in section 3.1 or 3.5 of this chapter or a decision as
described in section 5 of this chapter; or
(2) in the case of bonds, notes, or warrants not subject to
section 3.1, 3.5, or 5 of this chapter, adopts a resolution or
ordinance authorizing the bonds, notes, or warrants after
June 30, 2008.
(b) When the proper officers of a political subdivision decide to
issue any bonds, notes, or warrants which will be payable from
property taxes and which will bear interest in excess of eight percent
(8%) per annum, the political subdivision shall submit the matter to the
department of local government finance for review. The department of
local government finance may either approve or disapprove the rate of
interest.
SECTION 197. IC 6-1.1-20-7.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 7.5. This section applies only
to bonds, leases, and other debt for which a political subdivision:
(1) after June 30, 2008, makes a preliminary determination as
described in section 3.1 or 3.5 of this chapter or a decision as
described in section 5 of this chapter; or
(2) in the case of bonds, leases, or other obligations not subject
to section 3.1, 3.5, or 5 of this chapter, adopts a resolution or
ordinance authorizing the bonds, lease rental agreement, or
other obligations after June 30, 2008.
Notwithstanding any other provision, review by the department of
local government finance and approval by the department of local
government finance are not required before a political subdivision
may issue or enter into bonds, a lease, or any other obligations
payable from ad valorem property taxes.
SECTION 198. IC 6-1.1-20-9, AS AMENDED BY P.L.224-2007,
SECTION 35, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. (a) When the proper officers of a political
subdivision decide to issue bonds payable from property taxes to
finance a public improvement or enter into a lease rental agreement
payable from property taxes to finance a public improvement, they
shall adopt an ordinance or resolution which sets forth their
determination to issue the bonds or enter into the lease rental
agreement. Except as provided in subsection (b), the political
subdivision may not advertise for or receive bids for the construction
of the improvement until the expiration of: the latter of:
(1) the time period within which taxpayers may file a petition:
(A) for review of or a remonstrance against the proposed issue
or lease, in the case of a proposed issue or lease that is
subject to section 3.1 of this chapter; or
(B) to initiate the local public question process, in the case
of a proposed issue or lease that is subject to section 3.5 of
this chapter; or
(2) the time period during which a petition for review of the
proposed issue or lease is pending before the department of local
government finance (before January 1, 2009) or the county board
of tax and capital projects review (after December 31, 2008). (in
the case of bonds or a lease for which a petition for review
may be filed with the department of local government
finance).
(b) This subsection applies before January 1, 2009. does not apply
to bonds or lease rental agreements for which a political
subdivision:
(1) after June 30, 2008, makes:
(A) a preliminary determination as described in section 3.1
or 3.5 of this chapter; or
(B) a decision as described in section 5 of this chapter; or
(2) in the case of bonds or lease rental agreements not subject
to section 3.1 or 3.5 of this chapter and not subject to section
5 of this chapter, adopts a resolution or ordinance authorizing
the bonds or lease rental agreement after June 30, 2008.
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.
SECTION 200. IC 6-1.1-20-10.1 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 10.1. (a) This section applies only
to a political subdivision that, after June 30, 2008, adopts an
ordinance or a resolution making a preliminary determination to
issue bonds or enter into a lease subject to sections 3.5 and 3.6 of
this chapter.
(b) During the period beginning with the adoption of the
ordinance or resolution and continuing through the day on which
a local public question is submitted to the voters of the political
subdivision under section 3.6 of this chapter, the political
subdivision seeking to issue bonds or enter into a lease for the
proposed controlled project may not promote a position on the
local public question by doing any of the following:
(1) Allowing facilities or equipment, including mail and
messaging systems, owned by the political subdivision to be
used for public relations purposes to promote a position on
the local public question, unless equal access to the facilities
or equipment is given to persons with a position opposite to
that of the political subdivision.
(2) Making an expenditure of money from a fund controlled
by the political subdivision to promote a position on the local
public question. This subdivision does not prohibit a political
subdivision from making an expenditure of money to an
attorney, an architect, a registered professional engineer, a
construction manager, or a financial adviser for professional
services provided with respect to a controlled project.
(3) Using an employee to promote a position on the local
public question during the employee's normal working hours
or paid overtime, or otherwise compelling an employee to
promote a position on the local public question at any time.
(4) In the case of a school corporation, promoting a position
on a local public question by:
(A) using students to transport written materials to their
residences or in any way directly involving students in a
school organized promotion of a position; or
(B) including a statement within another communication
sent to the students' residences.
However, this section does not prohibit an employee of the political
subdivision from carrying out duties with respect to a local public
question that are part of the normal and regular conduct of the
employee's office or agency.
(c) The staff and employees of a school corporation may not
personally identify a student as the child of a parent or guardian
who supports or opposes a controlled project subject to a local
public question held under section 3.6 of this chapter.
(d) A person or an organization that has a contract or
arrangement (whether formal or informal) with a school
corporation for the use of any of the school corporation's facilities
may not spend any money to promote a position on a local public
question. A person or an organization that violates this subsection
commits a Class A infraction.
(e) An attorney, an architect, a registered professional engineer,
a construction manager, or a financial adviser for professional
services provided with respect to a controlled project may not
spend any money to promote a position on a local public question.
A person who violates this subsection:
(1) commits a Class A infraction; and
(2) is barred from performing any services with respect to the
controlled project.
SECTION 201. IC 6-1.1-20.3-1, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 1. As used in this chapter, "circuit breaker
"board" refers to the circuit breaker relief distressed unit appeal board
established by section 4 of this chapter.
SECTION 202. IC 6-1.1-20.3-2, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. As used in this chapter, "distressed political
subdivision" means a political subdivision that will expects to have the
political subdivision's property tax collections reduced by at least two
five percent (2%) (5%) in a calendar year as a result of the application
of the credit under IC 6-1.1-20.6 for that calendar year.
SECTION 203. IC 6-1.1-20.3-4, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 4. (a) The circuit breaker relief distressed
unit appeal board is established.
(b) The circuit breaker relief distressed unit appeal board consists
of the following members:
(1) The director of the office of management and budget or the
director's designee. The director or the director's designee shall
serve as chairperson of the circuit breaker relief distressed unit
appeal board.
(2) The commissioner of the department of local government
finance or the commissioner's designee.
(3) The commissioner of the department of state revenue or the
commissioner's designee.
(4) The state examiner of the state board of accounts or the state
examiner's designee.
(5) The following members appointed by the governor:
(A) One (1) member appointed from nominees submitted by
the Indiana Association of Cities and Towns.
(B) One (1) member appointed from nominees submitted by
the Association of Indiana Counties.
(C) One (1) member appointed from nominees submitted by
the Indiana Association of School Superintendents.
A member nominated and appointed under this subdivision must
be an elected official of a political subdivision.
(6) One (1) member appointed by the governor (in addition to
members appointed under subdivision (5)).
(7) One (1) member appointed by the speaker of the house of
representatives. A member appointed under this subdivision
serves a term of four (4) years.
(c) The members appointed under subsection (b)(5) and subsection
(b)(6) serve at the pleasure of the governor.
(d) Each member of the commission is entitled to reimbursement
for:
(1) traveling expenses as provided under IC 4-13-1-4; and
(2) other expenses actually incurred in connection with the
member's duties as provided in the state policies and procedures
established by the Indiana department of administration and
approved by the budget agency.
SECTION 204. IC 6-1.1-20.3-5, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 5. (a) The department of local government
finance shall provide the circuit breaker board with the staff and
assistance that the circuit breaker board reasonably requires.
(b) The department of local government finance shall provide from
the department's budget funding to support the circuit breaker board's
duties under this chapter.
(c) The circuit breaker board may contract with accountants,
financial experts, and other advisors and consultants as necessary to
carry out the circuit breaker board's duties under this chapter.
SECTION 205. IC 6-1.1-20.3-6, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 6. (a) For property taxes first due and payable
in 2008 and thereafter, the fiscal body of a county containing a
distressed political subdivision (or the fiscal bodies of two (2) or more
distressed political subdivisions acting jointly) may petition the circuit
breaker board for relief as authorized under this chapter from the
application of the credit under IC 6-1.1-20.6 for a calendar year.
(b) A petition under subsection (a) must include a proposed
financial plan for the distressed political subdivisions in the county.
subdivision. The proposed financial plan must include the following:
(1) Proposed budgets that would enable the distressed political
subdivisions in the county subdivision to cease being a distressed
political subdivisions. subdivision.
(2) Proposed efficiencies, consolidations, cost reductions, uses of
alternative or additional revenues, or other actions that would
enable the distressed political subdivisions in the county
subdivision to cease being a distressed political subdivisions.
subdivision.
(3) Proposed increases, if any, in the percentage thresholds
(specified as a percentage of gross assessed value) at which the
credit under IC 6-1.1-20.6 will apply, including any varying
percentages for different classes of property.
(4) Proposed reductions, if any, to the credits under
IC 6-1.1-20.6 (by percentages), including any varying
percentage reductions for different classes of property.
(c) The circuit breaker board may adopt procedures governing the
timing and required content of a petition under subsection (a).
SECTION 206. IC 6-1.1-20.3-7, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 7. (a) If the fiscal body of a county (or the
fiscal bodies of two (2) or more distressed political subdivisions acting
jointly) subdivision submits a petition under section 6 of this chapter,
the circuit breaker board shall review the petition and assist in
establishing a financial plan for the distressed political subdivisions
in the county. subdivision.
(b) In reviewing a petition submitted under section 6 of this chapter,
the circuit breaker board:
(1) shall consider:
(A) the proposed financial plan;
(B) comparisons to similarly situated political subdivisions;
(C) the existing revenue and expenditures of political
subdivisions in the county; and
(D) any other factor considered relevant by the circuit breaker
board; and
(2) may establish subcommittees or temporarily appoint
nonvoting members to the circuit breaker board to assist in the
review.
SECTION 207. IC 6-1.1-20.3-8, AS ADDED BY P.L.224-2007,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. (a) The circuit breaker board may authorize
relief as provided in subsection (b) from the application of the credit
under IC 6-1.1-20.6 for a calendar year if the governing body of each
political subdivision in the county that is affected by the financial
plan has adopted a resolution agreeing to the terms of the financial
plan.
(b) If the conditions of subsection (a) are satisfied, the circuit
breaker board may, notwithstanding IC 6-1.1-20.6, do either any of the
following:
(1) Increase uniformly in the county the percentage threshold
thresholds (specified as a percentage of gross assessed value) at
which the credit under IC 6-1.1-20.6 applies to a person's property
tax liability in the political subdivision.
(2) Provide for a uniform percentage reduction reductions to
credits otherwise provided under IC 6-1.1-20.6 in the county.
political subdivision.
(3) Provide that some or all of the property taxes that:
(A) are being imposed to pay bonds, leases, or other debt
obligations; and
(B) would otherwise be included in the calculation of the
credit under IC 6-1.1-20.6 in the political subdivision;
shall not be included for purposes of calculating a person's
credit under IC 6-1.1-20.6.
(c) If the circuit breaker board provides relief described in
subsection (b), in a county, the circuit breaker board shall conduct
audits and reviews as necessary to determine whether the affected
political subdivisions in the county are subdivision is abiding by the
terms of the financial plan agreed to under subsection (a).
SECTION 61, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 4. (a) A political subdivision may adopt an
ordinance or resolution each year to provide for the use of revenue for
the purpose of providing a homestead credit the following year to
homesteads. An ordinance must be adopted under this section before
December 31 for credits to be provided in the following year. The
ordinance applies only to the immediately following year.
(b) A homestead credit under this chapter is to be applied to the net
property tax liability due on the homestead.
(c) A homestead credit under this chapter does not reduce the basis
for determining the state property tax replacement credit under
IC 6-1.1-21 or the state homestead credit under IC 6-1.1-20.9.
SECTION 213. IC 6-1.1-20.6-0.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 0.5. As used in this chapter,
"agricultural land" refers to land assessed as agricultural land
under the real property assessment rules and guidelines of the
department of local government finance.
SECTION 214. IC 6-1.1-20.6-1.6 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 1.6. As used in this chapter,
"gross assessed value" refers to the assessed value of property
after the application of all exemptions under IC 6-1.1-10 or any
other provision.
SECTION 215. IC 6-1.1-20.6-2, AS ADDED BY P.L.246-2005,
SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 2. (a) As used in this chapter, "homestead"
has the meaning set forth in IC 6-1.1-20.9-1. IC 6-1.1-12-37.
(b) The term includes a house or apartment that is owned or
leased by a cooperative housing corporation (as defined in 26
U.S.C. 216(b)).
SECTION 216. IC 6-1.1-20.6-2.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 2.3. As used in this chapter,
"long term care property" means property that:
(1) is used for the long term care of an impaired individual;
and
(2) is one (1) of the following:
(A) A health facility licensed under IC 16-28.
(B) A housing with services establishment (as defined in
IC 12-10-15-3) that is allowed to use the term "assisted
living" to describe the housing with services
establishment's services and operations to the public.
(C) An independent living home that, under contractual
agreement, serves not more than eight (8) individuals who:
(i) have a mental illness or developmental disability;
(ii) require regular but limited supervision; and
(iii) reside independently of their families.
SECTION 217. IC 6-1.1-20.6-2.4 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 2.4. As used in this chapter:
(1) "manufactured home" has the meaning set forth in
IC 22-12-1-16; and
(2) "mobile home" has the meaning set forth in IC 16-41-27-4.
SECTION 218. IC 6-1.1-20.6-2.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 2.5. (a) As used in this
chapter, "nonresidential real property" refers to either of the
following:
(1) Real property that:
(A) is not:
(i) a homestead; or
(ii) residential property; and
(B) consists of:
(i) a building or other land improvement; and
(ii) the land, not exceeding the area of the building
footprint or improvement footprint, on which the
building or improvement is located.
(2) Undeveloped land in the amount of the remainder of:
(A) the area of a parcel; minus
(B) the area of the parcel that is part of:
(i) a homestead; or
(ii) residential property.
(b) The term does not include agricultural land.
SECTION 219. IC 6-1.1-20.6-3, AS ADDED BY P.L.246-2005,
SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. As used in this chapter, "property tax
liability" means, for purposes of:
(1) this chapter, other than section 8.5 of this chapter, liability
for the tax imposed on property under this article determined after
application of all credits and deductions under this article or
IC 6-3.5, except the credit under this chapter, but does not
include any interest or penalty imposed under this article; and
(2) section 8.5 of this chapter, liability for the tax imposed on
property under this article determined after application of all
credits and deductions under this article or IC 6-3.5, including
the credit granted by section 7 or 7.5 of this chapter, but not
including the credit granted under section 8.5 of this chapter
or any interest or penalty imposed under this article.
SECTION 220. IC 6-1.1-20.6-3.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 3.5. As used in this chapter,
"qualified homestead property" means a homestead that satisfies
the following requirements:
(1) The individual who:
(A) owns the homestead;
(B) is purchasing the homestead under a contract,
recorded in the county recorder's office, that provides that
the individual is to pay the property taxes on the residence;
or
(C) has a beneficial interest in the owner of the homestead;
is or will be at least sixty-five (65) years of age on or before
December 31 of the calendar year immediately preceding the
calendar year in which property taxes are first due and
payable.
(2) The:
(A) adjusted gross income (as defined in Section 62 of the
Internal Revenue Code) of the individual claiming the
credit for a homestead; or
(B) combined adjusted gross income (as defined in Section
62 of the Internal Revenue Code) of the individual and the
individual's spouse;
does not exceed the amount determined under section 8.5 of
this chapter for the calendar year preceding the calendar year
in which property taxes are first due and payable by two (2).
(3) The gross assessed value of the homestead on the
assessment date for which property taxes are imposed is less
than one hundred sixty thousand dollars ($160,000).
SECTION 221. IC 6-1.1-20.6-4, AS AMENDED BY P.L.162-2006,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 4. As used in this chapter, "qualified
"residential property" refers to any of the following that a county fiscal
body specifically makes eligible for a credit under this chapter in an
ordinance adopted under section 6 of this chapter and to all the
following for purposes of section 6.5 of this chapter:
(1) An apartment complex.
(2) A homestead.
(3) Residential rental property.
real property that consists of any of the following:
(1) A single family dwelling that is not part of a homestead
and the land, not exceeding one (1) acre, on which the
dwelling is located.
(2) Real property that consists of:
(A) a building that includes two (2) or more dwelling units;
(B) any common areas shared by the dwelling units; and
(C) the land, not exceeding the area of the building
footprint, on which the building is located.
(3) Land rented or leased for the placement of a
manufactured home or mobile home.
SECTION 222. IC 6-1.1-20.6-7, AS AMENDED BY P.L.224-2007,
SECTION 38, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008 (RETROACTIVE)]: Sec. 7. (a) This subsection
expires January 1, 2009. In the case of a credit authorized under
section 6 of this chapter or provided by section 6.5(a) or 6.5(b) of this
chapter for property taxes first due and payable in a calendar year:
(1) a person is entitled to a credit against the person's property tax
liability for property taxes first due and payable in that calendar
year attributable to
(A) the person's qualified residential property located in the
county, in the case of a calendar year before 2008; or
(B) the person's homestead. (as defined in IC 6-1.1-20.9-1)
property located in the county, in the case of a calendar year
after 2007 and before 2010; 2009; and
(2) the amount of the credit is the amount by which the person's
property tax liability attributable to
(A) the person's qualified residential property, in the case of a
calendar year before 2008; or
(B) the person's homestead property, in the case of a calendar
year after 2007 and before 2010; 2009;
for property taxes first due and payable in that calendar year exceeds
two percent (2%) of the gross assessed value that is the basis for
determination of property taxes on the qualified residential property (in
the case of a calendar year before 2008) or the person's homestead
property (in the case of a calendar year after 2007 and before 2010)
2009) for property taxes first due and payable in that calendar year, as
adjusted under subsection (c). (b).
(b) In the case of a credit provided by section 6.5(c) of this chapter
for property taxes first due and payable in a calendar year:
(1) a person is entitled to a credit against the person's property tax
liability for property taxes first due and payable in that calendar
year attributable to the person's real property and personal
property located in the county; and
(2) the amount of the credit is equal to the following:
(A) In the case of property tax liability attributable to the
person's homestead property, the amount of the credit is the
amount by which the person's property tax liability attributable
to the person's homestead property for property taxes first due
and payable in that calendar year exceeds two percent (2%) of
the gross assessed value that is the basis for determination of
property taxes on the homestead property for property taxes
first due and payable in that calendar year, as adjusted under
subsection (c).
(B) In the case of property tax liability attributable to property
other than homestead property, the amount of the credit is the
amount by which the person's property tax liability attributable
to the person's real property (other than homestead property)
and personal property for property taxes first due and payable
in that calendar year exceeds three percent (3%) of the gross
assessed value that is the basis for determination of property
taxes on the real property (other than homestead property) and
personal property for property taxes first due and payable in
that calendar year, as adjusted under subsection (c).
(c) (b) This subsection expires January 1, 2009. This subsection
applies to property taxes first due and payable after December 31,
2007, in 2008. The amount of a credit to which a person is entitled
under subsection (a) or (b) in a county shall be adjusted as determined
in STEP FIVE of the following STEPS:
STEP ONE: Determine the total amount of the person's property
tax liability described in subsection (a)(1) or (b)(1) (as applicable)
that is for tuition support levy property taxes.
STEP TWO: Determine the total amount of the person's property
tax liability described in subsection (a)(1) or (b)(1) (as
applicable).
STEP THREE: Determine the result of:
(A) the STEP TWO amount; minus
Property taxes imposed in an eligible county to pay debt service or
make lease payments for bonds or leases issued or entered into
before July 1, 2008, shall not be considered for purposes of
calculating a person's credit under this section.
SECTION 223. IC 6-1.1-20.6-7.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 7.5. (a) A person is entitled
to a credit against the person's property tax liability for property
taxes first due and payable after 2009. The amount of the credit is
the amount by which the person's property tax liability
attributable to the person's:
(1) homestead exceeds one percent (1%);
(2) residential property exceeds two percent (2%);
(3) long term care property exceeds two percent (2%);
(4) agricultural land exceeds two percent (2%);
(5) nonresidential real property exceeds three percent (3%);
or
(6) personal property exceeds three percent (3%);
of the gross assessed value of the property that is the basis for
determination of property taxes for that calendar year.
(b) This subsection applies to property taxes first due and
payable after 2009. Property taxes imposed after being approved
by the voters in a referendum or local public question shall not be
considered for purposes of calculating a person's credit under this
section.
(c) This subsection applies to property taxes first due and
payable after 2009. As used in this subsection, "eligible county"
means only a county for which the general assembly determines in
2008 that limits to property tax liability under this chapter are
expected to reduce in 2010 the aggregate property tax revenue that
would otherwise be collected by all units of local government and
school corporations in the county by at least twenty percent (20%).
Property taxes imposed in an eligible county to pay debt service or
make lease payments for bonds or leases issued or entered into
before July 1, 2008, shall not be considered for purposes of
calculating a person's credit under this section.
SECTION 224. IC 6-1.1-20.6-8, AS AMENDED BY P.L.162-2006,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. Except as provided in section 8.5 of this
chapter, a person is not required to file an application for the credit
under this chapter. The county auditor shall:
adjusted gross income (as defined in Section 62 of the Internal
Revenue Code) of the individual claiming the exemption may
not exceed thirty thousand dollars ($30,000).
(2) In the case of an individual who files a joint income tax
return with the individual's spouse, the combined adjusted
gross income (as defined in Section 62 of the Internal Revenue
Code) of the individual and the individual's spouse may not
exceed forty thousand dollars ($40,000).
(e) Applications for a credit under this section shall be filed in
the manner provided for an application for a deduction under
IC 6-1.1-12-9. However, an individual who remains eligible for the
credit in the following year is not required to file a statement to
apply for the credit in the following year. An individual who
receives a credit under this section in a particular year and who
becomes ineligible for the credit in the following year shall notify
the auditor of the county in which the homestead is located of the
individual's ineligibility before June 11 of the year in which the
individual becomes ineligible.
(f) The auditor of each county shall, in a particular year, apply
a credit provided under this section to each individual who
received the credit in the preceding year unless the auditor
determines that the individual is no longer eligible for the credit.
SECTION 226. IC 6-1.1-20.6-10 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 10. (a) As used in this section,
"debt service obligations of a political subdivision" refers to:
(1) the principal and interest payable during a calendar year
on bonds; and
(2) lease rental payments payable during a calendar year on
leases;
of a political subdivision payable from ad valorem property taxes.
(b) Political subdivisions are required by law to fully fund the
payment of their debt obligations in an amount sufficient to pay
any debt service or lease rentals on outstanding obligations,
regardless of any reduction in property tax collections due to the
application of tax credits granted under this chapter. Any
reduction in collections must be applied to the other funds of the
political subdivision after debt service or lease rentals have been
fully funded.
(c) Upon the failure of a political subdivision to pay any of the
political subdivision's debt service obligations during a calendar
year when due, the treasurer of state, upon being notified of the
failure by a claimant, shall pay the unpaid debt service obligations
that are due from money in the possession of the state that would
otherwise be available for distribution to the political subdivision
under any other law, deducting the payment from the amount
distributed. A deduction under this subsection must be made:
(1) first from distributions of county adjusted gross income
tax distributions under IC 6-3.5-1.1, county option income tax
distributions under IC 6-3.5-6, or county economic
development income tax distributions under IC 6-3.5-7 that
would otherwise be distributed to the county under the
schedule in IC 6-3.5-1.1-10, IC 6-3.5-1.1-21.1, IC 6-3.5-6-16,
IC 6-3.5-6-17.3, IC 6-3.5-7-17, and IC 6-3.5-7-17.3; and
(2) second from any other undistributed funds of the political
subdivision in the possession of the state.
(d) This section shall be interpreted liberally so that the state
shall to the extent legally valid ensure that the debt service
obligations of each political subdivision are paid when due.
However, this section does not create a debt of the state.
SECTION 227. IC 6-1.1-20.6-11 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 11. The county auditor of each
county shall certify to the department of local government finance:
(1) the total amount of credits that are allowed under this
chapter in the county for the calendar year; and
(2) the amount that each taxing unit's distribution of property
taxes will be reduced under section 9.5 of this chapter as a
result of the granting of the credits.
If the amount of credits granted changes after the date the
certification is made, the county auditor shall submit an amended
certification to the department of local government finance. The
initial certification and the amended certifications shall be
submitted to the department of local government finance on the
schedule prescribed by the department of local government
finance.
SECTION 228. IC 6-1.1-20.6-12 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 12. For purposes of computing
and distributing after 2008 any excise taxes or local option income
taxes for which the distribution is based on the amount of a taxing
unit's property tax levy, the computation and distribution of the
excise tax or local option income tax shall be based on the taxing
unit's property tax levy as calculated before any reduction due to
credits provided to taxpayers under this chapter.
SECTION 229. IC 6-1.1-20.9-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. As used in this
chapter:
(1) "Dwelling" means any of the following:
(A) Residential real property improvements which an
individual uses as his residence, including a house or garage.
(B) A mobile home that is not assessed as real property that an
individual uses as the individual's residence.
(C) A manufactured home that is not assessed as real property
that an individual uses as the individual's residence.
(2) "Homestead" means an individual's principal place of
residence which:
(A) is located in Indiana;
(B) the individual: either
(i) owns; or
(ii) is buying under a contract, recorded in the county
recorder's office, that provides that he the individual is to
pay the property taxes on the residence; or
(iii) is entitled to occupy as a tenant-stockholder (as
defined in 26 U.S.C. 216) of a cooperative housing
corporation (as defined in 26 U.S.C. 216); and
(C) consists of a dwelling and the real estate, not exceeding
one (1) acre, that immediately surrounds that dwelling.
SECTION 230. IC 6-1.1-21-4, AS AMENDED BY HEA
1137-2008, SECTION 50, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 4. (a) Each year the department
shall allocate from the property tax replacement fund an amount equal
to the sum of:
(1) each county's total eligible property tax replacement amount
for that year; plus
(2) the total amount of homestead tax credits that are provided
under IC 6-1.1-20.9 and allowed by each county for that year;
plus
(3) an amount for each county that has one (1) or more taxing
districts that contain all or part of an economic development
district that meets the requirements of section 5.5 of this chapter.
This amount is the sum of the amounts determined under the
following STEPS for all taxing districts in the county that contain
all or part of an economic development district:
STEP ONE: Determine that part of the sum of the amounts
under section 2(g)(1)(A) and 2(g)(2) of this chapter that is
attributable to the taxing district.
STEP TWO: Divide:
(A) that part of the subdivision (1) amount that is
attributable to the taxing district; by
(B) the STEP ONE sum.
STEP THREE: Multiply:
(A) the STEP TWO quotient; times
(B) the taxes levied in the taxing district that are allocated to
a special fund under IC 6-1.1-39-5.
(b) Except as provided in subsection (e), between March 1 and
August 31 of each year, the department shall distribute to each county
treasurer from the property tax replacement fund one-half (1/2) of the
estimated distribution for that year for the county. Between September
1 and December 15 of that year, the department shall distribute to each
county treasurer from the property tax replacement fund the remaining
one-half (1/2) of each estimated distribution for that year. The amount
of the distribution for each of these periods shall be according to a
schedule determined by the property tax replacement fund board under
section 10 of this chapter. The estimated distribution for each county
may be adjusted from time to time by the department to reflect any
changes in the total county tax levy upon which the estimated
distribution is based.
(c) On or before December 31 of each year or as soon thereafter as
possible, the department shall make a final determination of the amount
which should be distributed from the property tax replacement fund to
each county for that calendar year. This determination shall be known
as the final determination of distribution. The department shall
distribute to the county treasurer or, except as provided in section 9 of
this chapter, receive back from the county treasurer any deficit or
excess, as the case may be, between the sum of the distributions made
for that calendar year based on the estimated distribution and the final
determination of distribution. The final determination of distribution
shall be based on the auditor's abstract filed with the auditor of state,
adjusted for postabstract adjustments included in the December
settlement sheet for the year, and such additional information as the
department may require.
(d) All distributions provided for in this section shall be made on
warrants issued by the auditor of state drawn on the treasurer of state.
If the amounts allocated by the department from the property tax
replacement fund exceed in the aggregate the balance of money in the
fund, then the amount of the deficiency shall be transferred from the
state general fund to the property tax replacement fund, and the auditor
of state shall issue a warrant to the treasurer of state ordering the
payment of that amount. However, any amount transferred under this
section from the general fund to the property tax replacement fund
shall, as soon as funds are available in the property tax replacement
fund, be retransferred from the property tax replacement fund to the
state general fund, and the auditor of state shall issue a warrant to the
treasurer of state ordering the replacement of that amount.
(e) Except as provided in subsection (g) and subject to subsection
(h), the department shall not distribute under subsection (b) and section
10 of this chapter a percentage, determined by the department, of the
money that would otherwise be distributed to the county under
subsection (b) and section 10 of this chapter if:
(1) by the date the distribution is scheduled to be made, the
county auditor has not sent a certified statement required to be
sent by that date under IC 6-1.1-17-1 to the department of local
government finance;
(2) by the deadline under IC 36-2-9-20, the county auditor has not
transmitted data as required under that section;
(3) the county assessor has not forwarded to the department of
local government finance the duplicate copies of all approved
exemption applications required to be forwarded by that date
under IC 6-1.1-11-8(a);
(4) the county assessor auditor has not forwarded to the
department of local government finance in a timely manner sales
disclosure form data under IC 6-1.1-5.5-3(c);
(5) local assessing officials have not provided information to the
department of local government finance in a timely manner under
IC 4-10-13-5(b);
(6) the county auditor has not paid a bill for services under
IC 6-1.1-4-31.5 to the department of local government finance in
a timely manner;
(7) the elected township assessors in the county (if any), the
elected township assessors (if any) and the county assessor, or the
county assessor has not transmitted to the department of local
government finance by October 1 of the year in which the
distribution is scheduled to be made the data for all townships in
the county required to be transmitted under IC 6-1.1-4-25(b);
redevelopment authority.
(4) (5) For an allocation area created under IC 36-7-15.1, the
metropolitan development commission.
(5) (6) For an allocation area created under IC 36-7-30, the
military base reuse authority.
(7) For an allocation area created under IC 36-7-30.5, the
military base development authority.
SECTION 235. IC 6-1.1-21.2-6.6 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 6.6. As used in this chapter,
"obligation" means an obligation to repay:
(1) the principal and interest on bonds;
(2) lease rentals on leases; or
(3) any other contractual obligation;
payable from tax increment revenues. The term includes a
guarantee of repayment from tax increment revenues if other
revenues are insufficient to make a payment.
SECTION 236. IC 6-1.1-21.2-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 7. As used in this
chapter, "property taxes" means:
(1) property taxes, as defined in:
(A) IC 6-1.1-39-5(g);
(A) (B) IC 36-7-14-39(a);
(C) IC 36-7-14-39.2;
(B) (D) IC 36-7-14-39.3(c);
(E) IC 36-7-14.5-12.5;
(C) (F) IC 36-7-15.1-26(a);
(D) (G) IC 36-7-15.1-26.2(c);
(E) (H) IC 36-7-15.1-53(a);
(F) (I) IC 36-7-15.1-55(c);
(G) (J) IC 36-7-30-25(a)(3); or
(H) (K) IC 36-7-30-26(c); or
(L) IC 36-7-30.5-30; or
(M) IC 36-7-30.5-31; or
(2) for allocation areas created under IC 8-22-3.5, the taxes
assessed on taxable tangible property in the allocation area.
SECTION 237. IC 6-1.1-21.2-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 8. As used in this
chapter, "special fund" means:
(1) the special funds referred to in IC 6-1.1-39-5;
(1) (2) the special funds referred to in IC 8-22-3.5-9(e);
sum of the amount needed to make all payments that are due in the
next calendar year on obligations payable from tax increment
revenues and to maintain any tax increment revenue to obligation
payment ratio required by an agreement on which any of the
obligations are based.
SECTION 239. IC 6-1.1-21.2-12 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 12. (a) A tax is
imposed each year on all taxable property in the district in which the
governing body exercises jurisdiction. This section applies if the tax
increment replacement amount for an allocation area in a district
is greater than zero (0).
(b) Except as provided in subsections (c) and (d), the tax imposed
under this section shall be automatically imposed at a rate sufficient to
generate the tax increment replacement amount determined under
section 11(b) of this chapter for that year.
(b) A governing body may, after a public hearing, do the
following:
(1) Impose a special assessment on the owners of property
that is located in an allocation area to raise an amount not to
exceed the tax increment replacement amount.
(2) Impose a tax on all taxable property in the district in
which the governing body exercises jurisdiction to raise an
amount not to exceed the tax increment replacement amount.
(3) Reduce the base assessed value of property in the
allocation area to an amount that is sufficient to increase the
tax increment revenues in the allocation area by an amount
that does not exceed the tax increment replacement amount.
(c) The governing body shall submit a proposed special
assessment or tax levy under this section to the legislative body of
the unit that established the district. The legislative body may:
(1) reduce the amount of the special assessment or tax to be
levied under this section; or
(2) determine that no special assessment or property tax should
be levied under this section; or
(3) increase the special assessment or tax to the amount
necessary to fully fund the tax increment replacement
amount.
(d) This subsection applies to a district in which the total assessed
value of all allocation areas in the district is greater than ten percent
(10%) of the total assessed value of the district. Except as provided in
section 14(d) of this chapter, a tax levy imposed under this section may
not exceed the lesser of:
(1) the tax increment replacement amount; or
(2) the amount that will result from the imposition of a rate for the
tax levy that the department of local government finance
estimates will cause the total tax rate in the district to be one
hundred ten percent (110%) of the rate that would apply if the tax
levy authorized by this chapter were not imposed for the year.
(d) Before a public hearing under subsection (b) may be held,
the governing body must publish notice of the hearing under
IC 5-3-1. The notice must also be sent to the fiscal officer of each
political subdivision that is located in any part of the district. The
notice must state that the governing body will meet to consider
whether a special assessment or tax should be imposed under this
chapter and whether the special assessment or tax will help the
governing body realize the redevelopment or economic
development objectives for the allocation area or honor its
obligations related to the allocation area. The notice must also
specify a date when the governing body will receive and hear
remonstrances and objections from persons affected by the special
assessment. All persons affected by the hearing, including all
taxpayers within the allocation area, shall be considered notified of
the pendency of the hearing and of subsequent acts, hearings, and
orders of the governing body by the notice. At the hearing, which
may be adjourned from time to time, the governing body shall hear
all persons affected by the proceedings and shall consider all
written remonstrances and objections that have been filed. The
only grounds for remonstrance or objection are that the special
assessment or tax will not help the governing body realize the
redevelopment or economic development objectives for the
allocation area or honor its obligations related to the allocation
area. After considering the evidence presented, the governing body
shall take final action concerning the proposed special assessment
or tax. The final action taken by the governing body shall be
recorded and is final and conclusive, except that an appeal may be
taken in the manner prescribed by subsection (e).
(e) A person who filed a written remonstrance with a governing
body under subsection (d) and is aggrieved by the final action
taken may, within ten (10) days after that final action, file in the
office of the clerk of the circuit or superior court a copy of the
order of the governing body and the person's remonstrance or
objection against that final action, together with a bond
conditioned to pay the costs of appeal if the appeal is determined
against the person. The only ground of remonstrance or objection
that the court may hear is whether the proposed special assessment
or tax will help achieve the redevelopment of economic
development objectives for the allocation area or honor its
obligations related to the allocation area. An appeal under this
subsection shall be promptly heard by the court without a jury. All
remonstrances or objections upon which an appeal has been taken
must be consolidated, heard, and determined within thirty (30)
days after the time of the filing of the appeal. The court shall hear
evidence on the remonstrances or objections and may confirm the
final action of the governing body or sustain the remonstrances or
objections. The judgment of the court is final and conclusive, unless
an appeal is taken as in other civil actions.
SECTION 240. IC 6-1.1-21.2-15, AS AMENDED BY
P.L.224-2007, SECTION 40, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 15. (a) A tax
levied under this chapter shall be certified by the department of local
government finance to the auditor of the county in which the district is
located and shall be:
(1) estimated and entered upon the tax duplicates by the county
auditor; and
(2) collected and enforced by the county treasurer;
in the same manner as state and county taxes are estimated, entered,
collected, and enforced.
(b) (a) As the special assessment or tax imposed under this
chapter is collected by the county treasurer, it shall be transferred to
the governing body and accumulated and kept in the special fund for
the allocation area.
(c) (b) A special assessment or tax levied under this chapter
(1) is exempt from the levy limitations imposed under
IC 6-1.1-18.5; and
(2) is not subject to IC 6-1.1-20.
(d) Notwithstanding any other provision of this chapter or
IC 6-1.1-20.6, a governing body may file with the county auditor a
certified statement providing that for purposes of computing and
applying a credit under IC 6-1.1-20.6 for a particular calendar year, a
taxpayer's property tax liability does not include the liability for a tax
levied under this chapter. The department of local government finance
shall adopt the form of the certified statement that a governing body
may file under this subsection. The department of local government
finance shall establish procedures governing the filing of a certified
statement under this subsection. If a governing body files a certified
statement under this subsection, then for purposes of computing and
applying a credit under IC 6-1.1-20.6 for the specified calendar year,
a taxpayer's property tax liability does not include the liability for a tax
levied under this chapter.
(e) (c) A special assessment or tax levied under this chapter and
the use of revenues from a special assessment or tax levied under this
chapter by a governing body do not create a constitutional or statutory
debt, pledge, or obligation of the governing body, the district, or any
unit. county, city, town, or township.
SECTION 241. IC 6-1.1-21.2-16 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 16. (a) This section applies
if the tax increment replacement amount for an allocation area in
a district is less than zero (0).
(b) The governing body of a district shall increase the base
assessed value of property in the allocation area to an amount
sufficient so that the tax increment replacement amount is equal to
zero (0).
SECTION 242. IC 6-1.1-21.5-5, AS AMENDED BY P.L.2-2006,
SECTION 59, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 5. (a) The board shall determine the terms
of a loan made under this chapter. However, interest may not be
charged on the loan, and the loan must be repaid not later than ten (10)
years after the date on which the loan was made.
(b) The loan shall be repaid only from property tax revenues of the
qualified taxing unit that are subject to the levy limitations imposed by
IC 6-1.1-18.5. or IC 20-45-3. The payment of any installment of
principal constitutes a first charge against such property tax revenues
as collected by the qualified taxing unit during the calendar year the
installment is due and payable.
(c) The obligation to repay the loan is not a basis for the qualified
taxing unit to obtain an excessive tax levy under IC 6-1.1-18.5. or
IC 20-45-6.
(d) Whenever the board receives a payment on a loan made under
this chapter, the board shall deposit the amount paid in the
counter-cyclical revenue and economic stabilization fund.
(e) This section may not be construed to prevent the qualified taxing
unit from repaying a loan made under this chapter before the date
specified in subsection (a) if a taxpayer described in section 3 of this
chapter resumes paying property taxes to the qualified taxing unit.
SECTION 243. IC 6-1.1-21.5-6, AS AMENDED BY P.L.2-2006,
SECTION 60, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 6. (a) The receipt by the qualified taxing unit
of the loan proceeds is not considered to be part of the ad valorem
property tax levy actually collected by the qualified taxing unit for
taxes first due and payable during a particular calendar year for the
purpose of calculating the levy excess under IC 6-1.1-18.5-17 and
IC 20-44-3. The receipt by the qualified taxing unit of any payment of
delinquent tax owed by a taxpayer in bankruptcy is considered to be
part of the ad valorem property tax levy actually collected by the
qualified taxing unit for taxes first due and payable during a particular
calendar year for the purpose of calculating the levy excess under
IC 6-1.1-18.5-17 and IC 20-44-3.
(b) The loan proceeds and any payment of delinquent tax may be
expended by the qualified taxing unit only to pay debts of the qualified
taxing unit that have been incurred pursuant to duly adopted
appropriations approved by the department of local government finance
for operating expenses.
(c) In the event the sum of the receipts of the qualified taxing unit
that are attributable to:
(1) the loan proceeds; and
(2) the payment of property taxes owed by a taxpayer in a
bankruptcy proceeding initially filed in 2000 and payable in 2001;
exceeds sixteen million dollars ($16,000,000), the excess as received
during any calendar year or years shall be set aside and treated for the
calendar year when received as a levy excess subject to
IC 6-1.1-18.5-17 or IC 20-44-3. In calculating the payment of property
taxes as provided in subdivision (2), the amount of property tax credit
finally allowed under IC 6-1.1-21-5 (before its repeal) in respect to
such taxes is considered a payment of such property taxes.
(d) As used in this section, "delinquent tax" means any tax owed by
a taxpayer in a bankruptcy proceeding initially filed in 2000 and that
is not paid during the calendar year for which it was first due and
payable.
SECTION 244. IC 6-1.1-21.8-4, AS AMENDED BY P.L.2-2006,
SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 4. (a) The board shall determine the terms
of a loan made under this chapter. However, the interest charged on the
loan may not exceed the percent of increase in the United States
Department of Labor Consumer Price Index for Urban Wage Earners
and Clerical Workers during the most recent twelve (12) month period
for which data is available as of the date that the unit applies for a loan
under this chapter. In the case of a qualified taxing unit that is not a
school corporation or a public library (as defined in IC 36-12-1-5), a
loan must be repaid not later than ten (10) years after the date on which
the loan was made. In the case of a qualified taxing unit that is a school
corporation or a public library (as defined in IC 36-12-1-5), a loan must
be repaid not later than eleven (11) years after the date on which the
loan was made. A school corporation or a public library (as defined in
IC 36-12-1-5) is not required to begin making payments to repay a loan
until after June 30, 2004. The total amount of all the loans made under
this chapter may not exceed twenty-eight million dollars ($28,000,000).
The board may disburse the proceeds of a loan in installments.
However, not more than one-third (1/3) of the total amount to be
loaned under this chapter may be disbursed at any particular time
without the review of the budget committee and the approval of the
budget agency.
(b) A loan made under this chapter shall be repaid only from:
(1) property tax revenues of the qualified taxing unit that are
subject to the levy limitations imposed by IC 6-1.1-18.5; or
IC 20-45-3;
(2) in the case of a school corporation, the school corporation's
debt service fund; or
(3) any other source of revenues (other than property taxes) that
is legally available to the qualified taxing unit.
The payment of any installment of principal constitutes a first charge
against the property tax revenues described in subdivision (1) that are
collected by the qualified taxing unit during the calendar year the
installment is due and payable.
(c) The obligation to repay a loan made under this chapter is not a
basis for the qualified taxing unit to obtain an excessive tax levy under
IC 6-1.1-18.5. or IC 20-45-6.
(d) Whenever the board receives a payment on a loan made under
this chapter, the board shall deposit the amount paid in the
counter-cyclical revenue and economic stabilization fund.
(e) This section does not prohibit a qualified taxing unit from
repaying a loan made under this chapter before the date specified in
subsection (a) if a taxpayer described in section 3 of this chapter
resumes paying property taxes to the qualified taxing unit.
(f) Interest accrues on a loan made under this chapter until the date
the board receives notice from the county auditor that the county has
adopted at least one (1) of the following:
(1) The county adjusted gross income tax under IC 6-3.5-1.1.
(2) The county option income tax under IC 6-3.5-6.
(3) The county economic development income tax under
IC 6-3.5-7.
Notwithstanding subsection (a), interest may not be charged on a loan
made under this chapter if a tax described in this subsection is adopted
before a qualified taxing unit applies for the loan.
SECTION 245. IC 6-1.1-21.8-5, AS AMENDED BY P.L.2-2006,
SECTION 63, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 5. The maximum amount that the board may
loan to a qualified taxing unit is determined under STEP FOUR of the
following formula:
STEP ONE: Determine the amount of the taxpayer's property
taxes due and payable in November 2001 that are attributable to
the qualified taxing unit as determined by the department of local
government finance.
STEP TWO: Multiply the STEP ONE amount by one and
thirty-one thousandths (1.031).
STEP THREE: Multiply the STEP TWO product by two (2).
STEP FOUR: Add the STEP ONE amount to the STEP THREE
product.
However, in the case of a qualified taxing unit that is a school
corporation, the amount determined under STEP FOUR shall be
reduced by the board to the extent that the school corporation receives
relief in the form of adjustments to the school corporation's assessed
valuation under IC 20-45-4-7 or IC 6-1.1-17-0.5 or IC 6-1.1-19-5.3.
SECTION 246. IC 6-1.1-21.8-6, AS AMENDED BY P.L.2-2006,
SECTION 64, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 6. (a) As used in this section, "delinquent
tax" means any tax:
(1) owed by a taxpayer in a bankruptcy proceeding initially filed
in 2001; and
(2) not paid during the calendar year in which it was first due and
payable.
(b) Except as provided in subsection (d), the proceeds of a loan
received by the qualified taxing unit under this chapter are not
considered to be part of the ad valorem property tax levy actually
collected by the qualified taxing unit for taxes first due and payable
during a particular calendar year for the purpose of calculating the levy
excess under IC 6-1.1-18.5-17 and IC 20-44-3. The receipt by a
qualified taxing unit of any payment of delinquent tax owed by a
taxpayer in bankruptcy is considered to be part of the ad valorem
property tax levy actually collected by the qualified taxing unit for
taxes first due and payable during a particular calendar year for the
purpose of calculating the levy excess under IC 6-1.1-18.5-17 and
IC 20-44-3.
(c) The proceeds of a loan made under this chapter must first be
used to retire any outstanding loans made by the department of
commerce (including any loans made by the department of commerce
that are transferred to the Indiana economic development corporation)
to cover a qualified taxing unit's revenue shortfall resulting from the
taxpayer's default on property tax payments. Any remaining proceeds
of a loan made under this chapter and any payment of delinquent taxes
by the taxpayer may be expended by the qualified taxing unit only to
pay obligations of the qualified taxing unit that have been incurred
under appropriations for operating expenses made by the qualified
taxing unit and approved by the department of local government
finance.
(d) If the sum of the receipts of a qualified taxing unit that are
attributable to:
(1) the loan proceeds; and
(2) the payment of property taxes owed by a taxpayer in a
bankruptcy proceeding and payable in November 2001, May
2002, or November 2002;
exceeds the sum of the taxpayer's property tax liability attributable to
the qualified taxing unit for property taxes payable in November 2001,
May 2002, and November 2002, the excess as received during any
calendar year or years shall be set aside and treated for the calendar
year when received as a levy excess subject to IC 6-1.1-18.5-17 or
IC 20-44-3. In calculating the payment of property taxes as referred to
in subdivision (2), the amount of property tax credit finally allowed
under IC 6-1.1-21-5 (before its repeal) in respect to those taxes is
considered to be a payment of those property taxes.
SECTION 247. IC 6-1.1-21.9-3, AS ADDED BY P.L.114-2006,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) The board, not later than December 31,
2007, 2009, and after review by the budget committee, shall determine
the terms of a loan made under this chapter, subject to the following:
(1) The board may not charge interest on the loan.
(2) The loan must be repaid not later than ten (10) years after the
date on which the loan was made.
collected by the qualified taxing unit for taxes first due and payable
during a particular calendar year for the purpose of calculating the levy
excess under IC 6-1.1-18.5-17 and IC 6-1.1-19-1.7: IC 20-44-2.
(1) The proceeds of a loan received by the qualified taxing unit
under this chapter.
(2) The receipt by a qualified taxing unit of any payment of
delinquent tax owed by a qualified taxpayer.
(c) Delinquent tax owed by a qualified taxpayer received by a
qualified taxing unit:
(1) must first be used toward the retirement of an outstanding loan
made under this chapter; and
(2) is considered, only to the extent that the amount received
exceeds the amount of the outstanding loan, to be part of the ad
valorem property tax levy actually collected by the qualified
taxing unit for taxes first due and payable during a particular
calendar year for the purpose of calculating the levy excess under
IC 6-1.1-18.5-17 and IC 6-1.1-19-1.7: IC 20-44-2.
(d) If a qualified taxpayer pays delinquent tax during the term of
repayment of an outstanding loan made under this chapter, the
remaining loan balance is repayable in equal installments over the
remainder of the original term of repayment.
(e) Proceeds of a loan made under this chapter may be expended by
a qualified taxing unit only to pay obligations of the qualified taxing
unit that have been incurred under appropriations for operating
expenses made by the qualified taxing unit and approved by the
department of local government finance.
SECTION 249. IC 6-1.1-22-3, AS AMENDED BY P.L.67-2006,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 3. (a) Except as provided in subsection (b),
the auditor of each county shall, before March 15 of each year, prepare
a roll of property taxes payable in that year for the county. This roll
shall be known as the "tax duplicate" and shall show:
(1) the value of all the assessed property of the county;
(2) the person liable for the taxes on the assessed property; and
(3) any other information that the state board of accounts, with the
advice and approval of the department of local government
finance, may prescribe.
(b) If the county auditor receives a copy of an appeal petition under
IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) IC 6-1.1-18.5-12(d) before the
county auditor completes preparation of the tax duplicate under
subsection (a), the county auditor shall complete preparation of the tax
duplicate when the appeal is resolved by the department of local
government finance.
(c) If the county auditor receives a copy of an appeal petition under
IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) IC 6-1.1-18.5-12(d) after the
county auditor completes preparation of the tax duplicate under
subsection (a), the county auditor shall prepare a revised tax duplicate
when the appeal is resolved by the department of local government
finance that reflects the action of the department.
(d) The county auditor shall comply with the instructions issued by
the state board of accounts for the preparation, preservation, alteration,
and maintenance of the tax duplicate. The county auditor shall deliver
a copy of the tax duplicate prepared under subsection (a) to the county
treasurer when preparation of the tax duplicate is completed.
SECTION 250. IC 6-1.1-22-5, AS AMENDED BY P.L.67-2006,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009]: Sec. 5. (a) Except as provided in subsections (b)
and (c), on or before March 15 of each year, the county auditor shall
prepare and deliver to the auditor of state and the county treasurer a
certified copy of an abstract of the property, assessments, taxes,
deductions, and exemptions for taxes payable in that year in each
taxing district of the county. The county auditor shall prepare the
abstract in such a manner that the information concerning property tax
deductions reflects the total amount of each type of deduction. The
abstract shall also contain a statement of the taxes and penalties unpaid
in each taxing unit at the time of the last settlement between the county
auditor and county treasurer and the status of these delinquencies. The
county auditor shall prepare the abstract on the form prescribed by the
state board of accounts. The auditor of state, county auditor, and county
treasurer shall each keep a copy of the abstract as a public record.
(b) If the county auditor receives a copy of an appeal petition under
IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) IC 6-1.1-18.5-12(d) before the
county auditor prepares and delivers the certified copy of the abstract
under subsection (a), the county auditor shall prepare and deliver the
certified copy of the abstract when the appeal is resolved by the
department of local government finance.
(c) If the county auditor receives a copy of an appeal petition under
IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) IC 6-1.1-18.5-12(d) after the
county auditor prepares and delivers the certified copy of the abstract
under subsection (a), the county auditor shall prepare and deliver a
certified copy of a revised abstract when the appeal is resolved by the
department of local government finance that reflects the action of the
department.
SECTION 251. IC 6-1.1-22-8.1, AS ADDED BY P.L.162-2006,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8.1. (a) This section applies only to property
taxes and special assessments first due and payable after December 31,
2007.
(b) The county treasurer shall:
(1) mail to the last known address of each person liable for any
property taxes or special assessment, as shown on the tax
duplicate or special assessment records, or to the last known
address of the most recent owner shown in the transfer book; and
(2) transmit by written, electronic, or other means to a mortgagee
maintaining an escrow account for a person who is liable for any
property taxes or special assessments, as shown on the tax
duplicate or special assessment records;
a statement in the form required under subsection (c). However, for
property taxes first due and payable in 2008, the county treasurer
may choose to use a tax statement that is different from the tax
statement prescribed by the department under subsection (c). If a
county chooses to use a different tax statement, the county must
still transmit (with the tax bill) the statement in either color type or
black-and-white type.
(c) The department of local government finance shall prescribe a
form, subject to the approval of the state board of accounts, for the
statement under subsection (b) that includes at least the following:
(1) A statement of the taxpayer's current and delinquent taxes and
special assessments.
(2) A breakdown showing the total property tax and special
assessment liability and the amount of the taxpayer's liability that
will be distributed to each taxing unit in the county.
(3) An itemized listing for each property tax levy, including:
(A) the amount of the tax rate;
(B) the entity levying the tax owed; and
(C) the dollar amount of the tax owed.
(4) Information designed to show the manner in which the taxes
and special assessments billed in the tax statement are to be used.
(5) A comparison showing any change in the assessed valuation
for the property as compared to the previous year.
(6) A comparison showing any change in the property tax and
special assessment liability for the property as compared to the
previous year. The information required under this subdivision
must identify:
(A) the amount of the taxpayer's liability distributable to each
taxing unit in which the property is located in the current year
and in the previous year; and
(B) the percentage change, if any, in the amount of the
taxpayer's liability distributable to each taxing unit in which
the property is located from the previous year to the current
year.
(7) An explanation of the following:
(A) The homestead credit and all property tax deductions.
(B) The procedure and deadline for filing for the homestead
credit and each deduction.
(C) The procedure that a taxpayer must follow to:
(i) appeal a current assessment; or
(ii) petition for the correction of an error related to the
taxpayer's property tax and special assessment liability.
(D) The forms that must be filed for an appeal or a petition
described in clause (C).
The department of local government finance shall provide the
explanation required by this subdivision to each county treasurer.
(8) A checklist that shows:
(A) the homestead credit and all property tax deductions; and
(B) whether the homestead credit and each property tax
deduction applies in the current statement for the property
transmitted under subsection (b).
(d) The county treasurer may mail or transmit the statement one (1)
time each year at least fifteen (15) days before the date on which the
first or only installment is due. Whenever a person's tax liability for a
year is due in one (1) installment under IC 6-1.1-7-7 or section 9 of this
chapter, a statement that is mailed must include the date on which the
installment is due and denote the amount of money to be paid for the
installment. Whenever a person's tax liability is due in two (2)
installments, a statement that is mailed must contain the dates on which
the first and second installments are due and denote the amount of
money to be paid for each installment.
(e) All payments of property taxes and special assessments shall be
made to the county treasurer. The county treasurer, when authorized by
the board of county commissioners, may open temporary offices for the
collection of taxes in cities and towns in the county other than the
county seat.
(f) The county treasurer, county auditor, and county assessor shall
cooperate to generate the information to be included in the statement
under subsection (c).
(g) The information to be included in the statement under subsection
(c) must be simply and clearly presented and understandable to the
average individual.
(h) After December 31, 2007, a reference in a law or rule to
IC 6-1.1-22-8 shall be treated as a reference to this section.
SECTION 252. IC 6-1.1-22-9, AS AMENDED BY HEA1137-2008,
SECTION 56, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. (a) Except as provided in subsections (b) and
(c) the property taxes assessed for a year under this article are due in
two (2) equal installments on May 10 and November 10 of the
following year.
(b) Subsection (a) does not apply if any of the following apply to the
property taxes assessed for the year under this article:
(1) Subsection (c).
(2) Subsection (d).
(3) Subsection (h).
(4) Subsection (i).
(5) IC 6-1.1-7-7.
(6) Section 9.5 of this chapter.
(c) A county council may adopt an ordinance to require a person to
pay the person's property tax liability in one (1) installment, if the tax
liability for a particular year is less than twenty-five dollars ($25). If the
county council has adopted such an ordinance, then whenever a tax
statement mailed under section 8.1 of this chapter shows that the
person's property tax liability for a year is less than twenty-five dollars
($25) for the property covered by that statement, the tax liability for
that year is due in one (1) installment on May 10 of that year.
(d) If the county treasurer receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g) IC 6-1.1-18.5-12(d) before the county
treasurer mails or transmits statements under section 8.1(b) of this
chapter, the county treasurer may:
(1) mail or transmit the statements without regard to the pendency
of the appeal and, if the resolution of the appeal by the department
of local government finance results in changes in levies, mail or
transmit reconciling statements under subsection (e); or
(2) delay the mailing or transmission of statements under section
8.1(b) of this chapter so that:
(A) the due date of the first installment that would otherwise
be due under subsection (a) is delayed by not more than sixty
(60) days; and
(B) all statements reflect any changes in levies that result from
the resolution of the appeal by the department of local
government finance.
(e) A reconciling statement under subsection (d)(1) must indicate:
(1) the total amount due for the year;
(2) the total amount of the installments paid that did not reflect
the resolution of the appeal under IC 6-1.1-18.5-12(g)
IC 6-1.1-18.5-12(d) by the department of local government
finance;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), the adjusted amount that is payable by the
taxpayer:
(A) as a final reconciliation of all amounts due for the year;
and
(B) not later than:
(i) November 10; or
(ii) the date or dates established under section 9.5 of this
chapter; and
(4) if the amount under subdivision (2) exceeds the amount under
subdivision (1), that the taxpayer may claim a refund of the excess
under IC 6-1.1-26.
(f) If property taxes are not paid on or before the due date, the
penalties prescribed in IC 6-1.1-37-10 shall be added to the delinquent
taxes.
(g) Notwithstanding any other law, a property tax liability of less
than five dollars ($5) is increased to five dollars ($5). The difference
between the actual liability and the five dollar ($5) amount that appears
on the statement is a statement processing charge. The statement
processing charge is considered a part of the tax liability.
(h) If in a county the notices of general reassessment under
IC 6-1.1-4-4 or notices of assessment under IC 6-1.1-4-4.5 for an
assessment date in a calendar year are given to the taxpayers in the
county after March 26 of the immediately succeeding calendar year, the
property taxes that would otherwise be due under subsection (a) on
May 10 of the immediately succeeding calendar year are due on the
later of:
(1) May 10 of the immediately succeeding calendar year; or
(2) forty-five (45) days after the notices are given to taxpayers in
the county.
(i) If subsection (h) applies, the property taxes that would otherwise
be due under subsection (a) on November 10 of the immediately
succeeding calendar year referred to in subsection (h) are due on the
later of:
(1) November 10 of the immediately succeeding calendar year; or
(2) a date determined by the county treasurer that is not later than
December 31 of the immediately succeeding calendar year.
SECTION 253. IC 6-1.1-22-9.5, AS AMENDED BY
HEA1137-2008, SECTION 57, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 9.5. (a) This
section applies only to property taxes first due and payable in a year
that begins after December 31, 2003:
(1) with respect to a homestead (as defined in IC 6-1.1-20.9-1);
IC 6-1.1-12-37); and
(2) that are not payable in one (1) installment under section 9(c)
of this chapter.
(b) At any time before the mailing or transmission of tax statements
for a year under section 8.1 of this chapter, a county may petition the
department of local government finance to establish a schedule of
installments for the payment of property taxes with respect to:
(1) real property that are based on the assessment of the property
in the immediately preceding year; or
(2) a mobile home or manufactured home that is not assessed as
real property that are based on the assessment of the property in
the current year.
The county fiscal body (as defined in IC 36-1-2-6) must approve a
petition under this subsection.
(c) The department of local government finance:
(1) may not establish a date for:
(A) an installment payment that is earlier than May 10 of the
year in which the tax statement is mailed or transmitted;
(B) the first installment payment that is later than November
10 of the year in which the tax statement is mailed or
transmitted; or
(C) the last installment payment that is later than May 10 of
the year immediately following the year in which the tax
statement is mailed or transmitted; and
(2) shall:
(A) prescribe the form of the petition under subsection (b);
(B) determine the information required on the form; and
(C) notify the county fiscal body, the county auditor, and the
county treasurer of the department's determination on the
petition not later than twenty (20) days after receiving the
petition.
(d) Revenue from property taxes paid under this section in the year
immediately following the year in which the tax statement is mailed or
transmitted under section 8.1 of this chapter:
(1) is not considered in the determination of a levy excess under
IC 6-1.1-18.5-17 or IC 20-44-3 for the year in which the property
taxes are paid; and
(2) may be:
(A) used to repay temporary loans entered into by a political
subdivision for; and
(B) expended for any other reason by a political subdivision in
the year the revenue is received under an appropriation from;
the year in which the tax statement is mailed or transmitted under
section 8.1 of this chapter.
SECTION 254. IC 6-1.1-22.5-12, AS AMENDED BY
P.L.219-2007, SECTION 67, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 12. (a) Except as
provided by subsection (c), each reconciling statement must indicate:
(1) the actual property tax liability under this article on the
assessment determined for the assessment date for the property
for which the reconciling statement is issued;
(2) the total amount paid under the provisional statement for the
property for which the reconciling statement is issued;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), that the excess is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) thirty (30) days after the date of the reconciling
statement; or
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated by
the commissioner; or
(iii) the date specified in an ordinance adopted under
section 18.5 of this chapter; and
(4) if the amount under subdivision (2) exceeds the amount under
subdivision (1), that the taxpayer may claim a refund of the excess
under IC 6-1.1-26.
(b) If, upon receipt of the abstract referred to in section 6 of this
chapter, the county treasurer determines that it is possible to complete
the:
payable in the following year; and
(3) payment on a reconciling statement described in section 12(b)
of this chapter is considered to be the taxpayer's fall installment
of property taxes.
SECTION 256. IC 6-1.1-22.5-18.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 18.5. (a) A county council
may adopt an ordinance to allow a taxpayer to make installment
payments under this section of a tax payment due under a
reconciling statement issued under this chapter or any other
provision.
(b) An ordinance adopted under this section must specify:
(1) the reconciling statement to which the ordinance applies;
and
(2) the installment due dates for taxpayers that choose to
make installment payments.
(c) An ordinance adopted under this section must give taxpayers
in the county the option of:
(1) making a single payment of the tax payment due under the
reconciling statement on the date specified in the reconciling
statement; or
(2) paying installments of the tax payment due under the
reconciling statement over the installment period specified in
the ordinance.
(d) If the total amount due on an installment date under this
section is not completely paid on or before that installment date,
the amount unpaid is considered delinquent and a penalty is added
to the unpaid amount. The penalty is equal to an amount
determined as follows:
(1) If:
(A) the delinquent amount of real property taxes is
completely paid on or before the date thirty (30) days after
the installment date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous year for the same
parcel;
the amount of the penalty is equal to five percent (5%) of the
delinquent amount.
(2) If:
(A) the delinquent amount of personal property taxes is
completely paid on or before the date thirty (30) days after
the installment date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous year for a personal
property tax return for property in the same taxing
district;
the amount of the penalty is equal to five percent (5%) of the
delinquent amount.
(3) If neither subdivision (1) nor (2) applies, the amount of the
penalty is equal to ten percent (10%) of the delinquent
amount.
(e) An additional penalty equal to ten percent (10%) of any
taxes due on an installment date that remain unpaid shall be added
on the day immediately following the date of the final installment
payment.
(f) The penalties under this section are imposed on only the
principal amount of the delinquent taxes.
(g) Notwithstanding any other provision, an ordinance adopted
under this section may apply to the payment of amounts due under
any reconciling statements issued by a county.
(h) Approval by the department of local government finance is
not required for the adoption of an ordinance under this section.
SECTION 257. IC 6-1.1-23-1, AS AMENDED BY P.L.214-2005,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) Annually, after November 10th but before
August 1st of the succeeding year, each county treasurer shall serve a
written demand upon each county resident who is delinquent in the
payment of personal property taxes. Annually, after May 10 but before
October 31 of the same year, each county treasurer may serve a written
demand upon a county resident who is delinquent in the payment of
personal property taxes. The written demand may be served upon the
taxpayer:
(1) by registered or certified mail;
(2) in person by the county treasurer or the county treasurer's
agent; or
(3) by proof of certificate of mailing.
(b) The written demand required by this section shall contain:
(1) a statement that the taxpayer is delinquent in the payment of
personal property taxes;
(2) the amount of the delinquent taxes;
(3) the penalties due on the delinquent taxes;
(4) the collection expenses which the taxpayer owes; and
than fourteen (14) days after the date the creditor requests the
delinquent personal property tax form. The county assessor and the
township assessors (if any) shall assist the county treasurer in
determining the appropriate assessed value of the personal property and
the amount of delinquent personal property taxes owed on the personal
property. Assistance provided by the county assessor and the township
assessors (if any) must include providing the county treasurer with
relevant personal property forms filed with the assessor or assessors
and providing the county treasurer with any other assistance necessary
to accomplish the purposes of this section.
SECTION 258. IC 6-1.1-24-2, AS AMENDED BY P.L.89-2007,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) In addition to the delinquency list required
under section 1 of this chapter, each county auditor shall prepare a
notice. The notice shall contain the following:
(1) A list of tracts or real property eligible for sale under this
chapter.
(2) A statement that the tracts or real property included in the list
will be sold at public auction to the highest bidder, subject to the
right of redemption.
(3) A statement that the tracts or real property will not be sold for
an amount which is less than the sum of:
(A) the delinquent taxes and special assessments on each tract
or item of real property;
(B) the taxes and special assessments on each tract or item of
real property that are due and payable in the year of the sale,
whether or not they are delinquent;
(C) all penalties due on the delinquencies;
(D) an amount prescribed by the county auditor that equals the
sum of:
(i) the greater of twenty-five dollars ($25) or postage and
publication costs; and
(ii) any other actual costs incurred by the county that are
directly attributable to the tax sale; and
(E) any unpaid costs due under subsection (b) from a prior tax
sale.
(4) A statement that a person redeeming each tract or item of real
property after the sale must pay:
(A) one hundred ten percent (110%) of the amount of the
minimum bid for which the tract or item of real property was
offered at the time of sale if the tract or item of real property
is redeemed not more than six (6) months after the date of
sale;
(B) one hundred fifteen percent (115%) of the amount of the
minimum bid for which the tract or item of real property was
offered at the time of sale if the tract or item of real property
is redeemed more than six (6) months after the date of sale;
(C) the amount by which the purchase price exceeds the
minimum bid on the tract or item of real property plus ten
percent (10%) per annum on the amount by which the
purchase price exceeds the minimum bid; and
(D) all taxes and special assessments on the tract or item of
real property paid by the purchaser after the tax sale plus
interest at the rate of ten percent (10%) per annum on the
amount of taxes and special assessments paid by the purchaser
on the redeemed property.
(5) A statement for informational purposes only, of the location
of each tract or item of real property by key number, if any, and
street address, if any, or a common description of the property
other than a legal description. The township assessor, or the
county assessor if there is no township assessor for the
township, upon written request from the county auditor, shall
provide the information to be in the notice required by this
subsection. A misstatement in the key number or street address
does not invalidate an otherwise valid sale.
(6) A statement that the county does not warrant the accuracy of
the street address or common description of the property.
(7) A statement indicating:
(A) the name of the owner of each tract or item of real
property with a single owner; or
(B) the name of at least one (1) of the owners of each tract or
item of real property with multiple owners.
(8) A statement of the procedure to be followed for obtaining or
objecting to a judgment and order of sale, that must include the
following:
(A) A statement:
(i) that the county auditor and county treasurer will apply on
or after a date designated in the notice for a court judgment
against the tracts or real property for an amount that is not
less than the amount set under subdivision (3), and for an
order to sell the tracts or real property at public auction to
the highest bidder, subject to the right of redemption; and
the county auditor shall enter the amount of costs that remain unpaid
upon the tax duplicate of the property for which the costs were set. The
county treasurer shall mail notice of unpaid costs entered upon a tax
duplicate under this subsection to the owner of the property identified
in the tax duplicate.
(c) The amount of unpaid costs entered upon a tax duplicate under
subsection (b) must be paid no later than the date upon which the next
installment of real estate taxes for the property is due. Unpaid costs
entered upon a tax duplicate under subsection (b) are a lien against the
property described in the tax duplicate, and amounts remaining unpaid
on the date the next installment of real estate taxes is due may be
collected in the same manner that delinquent property taxes are
collected.
(d) The county auditor and county treasurer may establish the
condition that a tract or item will be sold and may be redeemed under
this chapter only if the tract or item is sold or redeemed together with
one (1) or more other tracts or items. Property may be sold together
only if the tract or item is owned by the same person.
SECTION 259. IC 6-1.1-25-4.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4.1. (a) If, as provided
in section 4(f) section 4(h) of this chapter, the county auditor does not
issue a deed to the county for property for which a certificate of sale
has been issued to the county under IC 6-1.1-24-9 because the county
executive determines that the property contains hazardous waste or
another environmental hazard for which the cost of abatement or
alleviation will exceed the fair market value of the property, the
property may be transferred consistent with the provisions of this
section.
(b) A person who desires to obtain title to and eliminate the
hazardous conditions of property containing hazardous waste or
another environmental hazard for which a county holds a certificate of
sale but to which a deed may not be issued to the county under section
4(f) section 4(h) of this chapter may file a petition with the county
auditor seeking a waiver of the delinquent taxes, special assessments,
interest, penalties, and costs assessed against the property and transfer
of the title to the property to the petitioner. The petition must:
(1) be on a form prescribed by the state board of accounts and
approved by the department of local government finance;
(2) state the amount of taxes, special assessments, penalties, and
costs assessed against the property for which a waiver is sought;
(3) describe the conditions existing on the property that have
prevented the sale or the transfer of title to the county;
(4) describe the plan of the petitioner for elimination of the
hazardous condition on the property under IC 13-25-5 and the
intended use of the property; and
(5) be accompanied by a fee established by the county auditor for
completion of a title search and processing.
(c) Upon receipt of a petition described in subsection (b), the county
auditor shall review the petition to determine whether the petition is
complete. If the petition is not complete, the county auditor shall return
the petition to the petitioner and describe the defects in the petition.
The petitioner may correct the defects and file the completed petition
with the county auditor. Upon receipt of a completed petition, the
county auditor shall forward a copy of the petition to:
(1) the assessor of the township in which the property is located,
or the county assessor if there is no township assessor for the
township;
(2) the owner;
(3) all persons who have, as of the date of the filing of the
petition, a substantial interest of public record in the property;
(4) the county property tax assessment board of appeals; and
(5) the department of local government finance.
(d) Upon receipt of a petition described in subsection (b), the county
property tax assessment board of appeals shall, at the county property
tax assessment board of appeals' earliest opportunity, conduct a public
hearing on the petition. The county property tax assessment board of
appeals shall, by mail, give notice of the date, time, and place fixed for
the hearing to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed, a
substantial interest of public record in the property; and
(4) the assessor of the township in which the property is located,
or the county assessor if there is no township assessor for the
township.
In addition, notice of the public hearing on the petition shall be
published one (1) time at least ten (10) days before the hearing in a
newspaper of countywide circulation and posted at the principal office
of the county property tax assessment board of appeals, or at the
building where the meeting is to be held.
(e) After the hearing and completion of any additional investigation
of the property or of the petitioner that is considered necessary by the
county property tax assessment board of appeals, the county board shall
give notice, by mail, to the parties listed in subsection (d) of the county
property tax assessment board of appeals' recommendation as to
whether the petition should be granted. The county property tax
assessment board of appeals shall forward to the department of local
government finance a copy of the county property tax assessment board
of appeals' recommendation and a copy of the documents submitted to
or collected by the county property tax assessment board of appeals at
the public hearing or during the course of the county board of appeals'
investigation of the petition.
(f) Upon receipt by the department of local government finance of
a recommendation by the county property tax assessment board of
appeals, the department of local government finance shall review the
petition and all other materials submitted by the county property tax
assessment board of appeals and determine whether to grant the
petition. Notice of the determination by the department of local
government finance and the right to seek an appeal of the
determination shall be given by mail to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed, a
substantial interest of public record in the property;
(4) the assessor of the township in which the property is located,
or the county assessor if there is no township assessor for the
township; and
(5) the county property tax assessment board of appeals.
(g) Any person aggrieved by a determination of the department of
local government finance under subsection (f) may file an appeal
seeking additional review by the department of local government
finance and a public hearing. In order to obtain a review under this
subsection, the aggrieved person must file a petition for appeal with the
county auditor in the county where the tract or item of real property is
located not more than thirty (30) days after issuance of notice of the
determination of the department of local government finance. The
county auditor shall transmit the petition for appeal to the department
of local government finance not more than ten (10) days after the
petition is filed.
(h) Upon receipt by the department of local government finance of
an appeal, the department of local government finance shall set a date,
time, and place for a hearing. The department of local government
finance shall give notice, by mail, of the date, time, and place fixed for
the hearing to:
(1) the person filing the appeal;
(2) the petitioner;
(3) the owner;
(4) all persons who have, as of the date the petition was filed, a
substantial interest of public record in the property;
(5) the assessor of the township in which the property is located,
or the county assessor if there is no township assessor for the
township; and
(6) the county property tax assessment board of appeals.
The department of local government finance shall give the notices at
least ten (10) days before the day fixed for the hearing.
(i) After the hearing, the department of local government finance
shall give the parties listed in subsection (h) notice by mail of the final
determination of the department of local government finance.
(j) If the department of local government finance decides to:
(1) grant the petition submitted under subsection (b) after initial
review of the petition under subsection (f) or after an appeal
under subsection (h); and
(2) waive the taxes, special assessments, interest, penalties, and
costs assessed against the property;
the department of local government finance shall issue to the county
auditor an order directing the removal from the tax duplicate of the
taxes, special assessments, interest, penalties, and costs for which the
waiver is granted.
(k) After:
(1) at least thirty (30) days have passed since the issuance of a
notice by the department of local government finance to the
county property tax assessment board of appeals granting a
petition filed under subsection (b), if no appeal has been filed; or
(2) not more than thirty (30) days after receipt by the county
property tax assessment board of appeals of a notice of a final
determination of the department of local government finance
granting a petition filed under subsection (b) after an appeal has
been filed and heard under subsection (h);
the county auditor shall file a verified petition and an application for an
order on the petition in the court in which the judgment of sale was
entered asking the court to direct the county auditor to issue a tax deed
to the real property. The petition shall contain the certificate of sale
issued to the county, a copy of the petition filed under subsection (b),
and a copy of the notice of the final determination of the department of
local government finance directing the county auditor to remove the
taxes, interest, penalties, and costs from the tax duplicate. Notice of the
filing of the petition and application for an order on the petition shall
be given, by mail, to the owner and any person with a substantial
interest of public record in the property. A person owning or having an
interest in the property may appear to object to the petition.
(l) The court shall enter an order directing the county auditor to
issue a tax deed to the petitioner under subsection (b) if the court finds
that the following conditions exist:
(1) The time for redemption has expired.
(2) The property has not been redeemed before the expiration of
the period of redemption specified in section 4 of this chapter.
(3) All taxes, special assessments, interest, penalties, and costs
have been waived by the department of local government finance
or, to the extent not waived, paid by the petitioner under
subsection (b).
(4) All notices required by this section and sections 4.5 and 4.6 of
this chapter have been given.
(5) The petitioner under subsection (b) has complied with all the
provisions of law entitling the petitioner to a tax deed.
(m) A tax deed issued under this section is uncontestable except by
appeal from the order of the court directing the county auditor to issue
the tax deed. The appeal must be filed not later than sixty (60) days
after the date of the court's order.
SECTION 260. IC 6-1.1-29-2, AS AMENDED BY P.L.224-2007,
SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. (a) The seven (7) members of the county
board of tax adjustment shall be appointed before April 15th of each
year, and their appointments shall continue in effect until April 15th of
the following year. The four (4) freehold members of the county board
of tax adjustment may not be, or have been during the year preceding
their appointment, an official or employee of a political subdivision.
The four (4) freehold members shall be appointed in such a manner
that no more than four (4) of the board members are members of the
same political party. This subsection expires December 31, 2008.
(b) The following apply, notwithstanding any other provision:
(1) A member may not be appointed to a county board of tax
adjustment after December 31, 2008.
(2) The term of a member of a county board of tax adjustment
serving on December 31, 2008, expires on December 31, 2008.
(3) Each county board of tax adjustment is abolished on
December 31, 2008.
(c) On or before December 31 of 2008 and each even-numbered
year thereafter, each person or entity required to make an appointment
to a county board of tax and capital projects review under section 1.5
of this chapter shall make the required appointment or appointments of
members who will represent the person or entity on the county board
of tax and capital projects review. The appointments take effect
January 1 of the following odd-numbered year and continue in effect
until December 31 of the following even-numbered year. If a member
is to be appointed by one (1) entity, the appointment must be made by
a majority vote of the fiscal body in official session. If a member is to
be appointed by more than one (1) entity, the appointment must be
made by a majority vote of the total members of the entities taken in
joint session. If:
(1) a person or entity fails; or
(2) the entities, in the case of a joint appointment, fail;
to make a required appointment of a member by December 31 of an
even-numbered year, the county fiscal body shall make the
appointment.
(d) This subsection does not apply to a county containing a
consolidated city. At the general election in 2008 and every four (4)
years thereafter, the voters of each county shall under IC 3-11-2-12.8
elect two (2) individuals who are residents of the county as members
of the county board of tax and capital projects review. The term of
office of a member elected under this subsection begins January 1 of
the year following the member's election and ends December 31 of the
fourth year following the member's election. The two (2) members who
are elected for a position on the county board of tax and capital projects
review are determined as follows:
(1) The members shall be elected on a nonpartisan basis.
(2) Each prospective candidate must file a nomination petition
with the county election board not earlier than one hundred four
(104) days and not later than noon seventy-four (74) days before
the election at which the members are to be elected. The
nomination petition must include the following information:
(A) The name of the prospective candidate.
(B) The signatures of at least one hundred (100) registered
voters residing in the county.
(C) A certification that the prospective candidate meets the
qualifications for candidacy imposed by this chapter.
(3) Only eligible voters residing in the county may vote for a
candidate.
(4) The two (2) candidates within the county who receive the
greatest number of votes in the county are elected.
(e) A member elected under this section may not be, or have been
during the year preceding the member's appointment or election, an
officer or employee of a political subdivision.
SECTION 261. IC 6-1.1-29-3, AS AMENDED BY P.L.224-2007,
SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) If a vacancy occurs in the membership
of the county board of tax adjustment (before January 1, 2009) or the
county board of tax and capital projects review (after December 31,
2008) with respect to an appointment made by a fiscal body, the
vacancy shall be filled in the same manner provided for the original
appointment.
(b) If a vacancy occurs after December 31, 2008, in the membership
of the county board of tax and capital projects review with respect to
a member elected under section 2(d) of this chapter, the county fiscal
body shall appoint an individual to fill the vacancy for the remainder
of the term.
SECTION 262. IC 6-1.1-29-4, AS AMENDED BY P.L.224-2007,
SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 4. (a) Except as provided in subsection (b),
Each county board of tax adjustment, (before January 1, 2009) or
county board of tax and capital projects review (after December 31,
2008), except the board for a consolidated city and county and for a
county containing a second class city, shall hold its first meeting of
each year for the purpose of reviewing budgets, tax rates, and levies on
September 22 or on the first business day after September 22, if
September 22 is not a business day. The board for a consolidated city
and county and for a county containing a second class city shall hold
its first meeting of each year for the purpose of reviewing budgets, tax
rates, and levies on the first Wednesday following the adoption of city
and county budget, tax rate, and tax levy ordinances. The board shall
hold the meeting at the office of the county auditor. At the first meeting
of each year, the board shall elect a chairman and a vice-chairman.
After this meeting, the board shall continue to meet from day to day at
any convenient place until its business is completed. However, the
board must except as provided in subsection (b), complete its duties on
or before the date prescribed in IC 6-1.1-17-9(a).
(b) This section does not limit the ability of the county board of tax
and capital projects review to meet after December 31, 2008, at any
time during a year to carry out its duties under IC 6-1.1-29.5.
SECTION 263. IC 6-1.1-29-5, AS AMENDED BY P.L.224-2007,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 5. The county auditor shall serve as clerk of
the county board of tax adjustment. The clerk shall keep a complete
record of all the board's proceedings. The clerk may not vote on matters
before the board. This section expires December 31, 2008.
SECTION 264. IC 6-1.1-29-6, AS AMENDED BY P.L.224-2007,
SECTION 48, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 6. (a) The four (4) freehold members of the
county board of tax adjustment shall receive compensation on a per
diem basis for each day of actual service. The rate of this compensation
is the same as the rate that the freehold members of the county property
tax assessment board of appeals of that county receive. The county
auditor shall keep an attendance record of each meeting of the county
board of tax adjustment. At the close of each annual session, the county
auditor shall certify to the county board of commissioners the number
of days actually served by each freehold member. The county board of
commissioners may not allow claims for service on the county board
of tax adjustment for more days than the number of days certified by
the county auditor. This subsection expires December 31, 2008.
(b) A member of the county board of tax and capital projects review
who is elected under section 1.5 of this chapter shall receive
compensation from the county on a per diem basis for each day of
actual service on the board. The rate of the compensation is equal to the
rate that members of the county property tax assessment board of
appeals in the county receive under IC 6-1.1-28-3. The county auditor
shall keep an attendance record of each meeting of the county board of
tax and capital projects review. The county auditor shall certify to the
county executive the number of days actually served by each elected
member. The county executive may not allow claims for service on the
county board of tax and capital projects review for more days than the
number of days certified by the county auditor. Appointed members of
the county board of tax and capital projects review are not entitled to
per diem compensation.
SECTION 265. IC 6-1.1-29-7, AS AMENDED BY P.L.224-2007,
SECTION 49, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 7. A county board of tax adjustment (before
January 1, 2009) or the county board of tax and capital projects review
(after December 31, 2008) may require an official of a political
subdivision of the county to appear before the board. In addition, the
board may require such an official to provide the board with
information which is related to the budget, tax rate, or tax levy of the
political subdivision.
SECTION 266. IC 6-1.1-29-8, AS AMENDED BY P.L.224-2007,
SECTION 50, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. A county board of tax adjustment (before
January 1, 2009) or the county board of tax and capital projects review
(after December 31, 2008) may employ an examiner of the state board
of accounts to assist the county board with its duties. If the board
desires to employ an examiner, it shall adopt a resolution which states
the number of days that the examiner is to serve. When the county
board files a copy of the resolution with the chief examiner of the state
board of accounts, the state board of accounts shall assign an examiner
to the county board of tax adjustment (before January 1, 2009) or the
county board of tax and capital projects review (after December 31,
2008) for the number of days stated in the resolution. When an
examiner of the state board of accounts is employed by a county board
of tax adjustment (before January 1, 2009) or a county board of tax and
capital projects review (after December 31, 2008) under this section,
the county shall pay the expenses related to the examiner's services in
the same manner that expenses are to be paid under IC 5-11-4-3.
SECTION 267. IC 6-1.1-29-9, AS AMENDED BY P.L.224-2007,
SECTION 51, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9. (a) This subsection expires December 31,
2008. A county council may adopt an ordinance to abolish the county
board of tax adjustment. This ordinance must be adopted by July 1 and
may not be rescinded in the year it is adopted. Notwithstanding
IC 6-1.1-17, IC 6-1.1-18, IC 20-45 (before January 1, 2009),
IC 20-46, IC 12-19-7 (before January 1, 2009), IC 12-19-7.5 (before
January 1, 2009), IC 36-8-6, IC 36-8-7, IC 36-8-7.5, IC 36-8-11,
IC 36-9-3, IC 36-9-4, and IC 36-9-13, if such an ordinance is adopted,
this section governs the treatment of tax rates, tax levies, and budgets
that would otherwise be reviewed by a county board of tax adjustment
under IC 6-1.1-17.
(b) This subsection applies after December 31, 2008. Subject to
subsection (e), a county board of tax and capital projects review may
not review or modify tax rates, tax levies, and budgets if the county
council:
(1) adopts an ordinance to abolish the county board of tax
adjustment before January 1, 2009; or
(2) adopts an ordinance before July 2 of any year to prohibit the
county board of tax and capital projects review from carrying out
such reviews.
An ordinance described in this subsection may not be rescinded in the
year it is adopted. Notwithstanding IC 6-1.1-17, IC 6-1.1-18,
IC 8-18-21-13, IC 12-19-7, IC 12-19-7.5, IC 14-30-2-19,
IC 14-30-4-16, IC 14-33-9-1, IC 20-45, IC 20-46, IC 36-7-15.1-26.9,
IC 36-8-6, IC 36-8-7, IC 36-8-7.5, IC 36-8-11, IC 36-9-3, IC 36-9-4,
and IC 36-9-13, if such an ordinance is adopted and has not been
rescinded, this section governs the treatment of tax rates, tax levies, and
budgets that would otherwise be reviewed by a county board of tax and
capital projects review. If an ordinance described in subdivision (1) or
(2) has been adopted in a county and has not been rescinded, the county
board of tax and capital projects review may not review tax rates, tax
levies, and budgets (other than for capital projects) under
IC 6-1.1-17-3, IC 6-1.1-17-5, IC 6-1.1-17-5.6, IC 6-1.1-17-6,
IC 6-1.1-17-7, IC 6-1.1-17-9, IC 6-1.1-17-10, IC 6-1.1-17-11,
IC 6-1.1-17-12, IC 6-1.1-17-14, IC 6-1.1-17-15, IC 6-1.1-29-4(a),
IC 8-18-21-13, IC 12-19-7, IC 12-19-7.5, IC 14-30-2-19,
IC 14-30-4-16, IC 14-33-9-1, IC 20-45, IC 20-46, IC 36-7-15.1-26.9,
IC 36-8-6, IC 36-8-7, IC 36-8-7.5, IC 36-8-11, IC 36-9-3, IC 36-9-4, or
IC 36-9-13.
(c) (b) The time requirements set forth in IC 6-1.1-17 govern all
filings and notices.
(d) (c) If an ordinance described in subsection (a) or (b) is adopted
and has not been rescinded, a tax rate, tax levy, or budget that
otherwise would be reviewed by the county board of tax adjustment
(before January 1, 2009) or the county board of tax and capital projects
review (after December 31, 2008) is considered and must be treated for
all purposes as if the county board of tax adjustment approved the tax
rate, tax levy, or budget. This includes the notice of tax rates that is
required under IC 6-1.1-17-12.
(e) This section does not prohibit a county board of tax and capital
projects review from reviewing tax rates, tax levies, and budgets for
informational purposes as necessary to carry out its duties under
IC 6-1.1-29.5.
SECTION 268. IC 6-1.1-30-17 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009]: Sec. 17. (a) Except as provided
in subsection (c) and subject to subsection (d), the department of
state revenue and the auditor of state shall, when requested by the
department of local government finance, withhold a percentage of
the distributions of county adjusted gross income tax distributions
under IC 6-3.5-1.1, county option income tax distributions under
IC 6-3.5-6, or county economic development income tax
distributions under IC 6-3.5-7 that would otherwise be distributed
to the county under the schedules in IC 6-3.5-1.1-10,
IC 6-3.5-1.1-21.1, IC 6-3.5-6-17, IC 6-3.5-6-17.3, IC 6-3.5-7-16, and
IC 6-3.5-7-17.3, if:
(1) local assessing officials have not provided information to
the department of local government finance in a timely
manner under IC 4-10-13-5(b);
(2) the county assessor has not transmitted to the department
of local government finance by October 1 of the year in which
the distribution is scheduled to be made the data for all
townships in the county required to be transmitted under
IC 6-1.1-4-25;
(3) the county auditor has not paid a bill for services under
IC 6-1.1-4-31.5 to the department of local government finance
in a timely manner;
(4) the county assessor has not forwarded to the department
of local government finance in a timely manner sales
disclosure form data under IC 6-1.1-5.5-3;
(5) the county auditor has not forwarded to the department of
local government finance the duplicate copies of all approved
exemption applications required to be forwarded by that date
under IC 6-1.1-11-8(a);
(6) by the date the distribution is scheduled to be made, the
county auditor has not sent a certified statement required to
be sent by that date under IC 6-1.1-17-1 to the department of
local government finance;
(7) the county does not maintain a certified computer system
that meets the requirements of IC 6-1.1-31.5-3.5;
(8) the county auditor has not transmitted the data described
in IC 36-2-9-20 to the department of local government finance
in the form and on the schedule specified by IC 36-2-9-20;
(9) the county has not established a parcel index numbering
system under 50 IAC 23-8-1 in a timely manner; or
(10) a county official has not provided other information to
the department of local government finance in a timely
manner as required by the department of local government
finance.
The percentage to be withheld is the percentage determined by the
department of local government finance.
(b) Except as provided in subsection (e), money not distributed
for the reasons stated in subsection (a) shall be distributed to the
county when the department of local government finance
determines that the failure to:
(1) provide information; or
(2) pay a bill for services;
has been corrected.
(c) The restrictions on distributions under subsection (a) do not
apply if the department of local government finance determines
that the failure to:
(1) provide information; or
(2) pay a bill for services;
in a timely manner is justified by unusual circumstances.
(d) The department of local government finance shall give the
county auditor at least thirty (30) days notice in writing before the
department of state revenue or the auditor of state withholds a
distribution under subsection (a).
(e) Money not distributed for the reason stated in subsection
(a)(3) may be deposited in the fund established by
IC 6-1.1-5.5-4.7(a). Money deposited under this subsection is not
subject to distribution under subsection (b).
(f) This subsection applies to a county that will not receive a
distribution under IC 6-3.5-1.1, IC 6-3.5-6, or IC 6-3.5-7. At the
request of the department of local government finance, an amount
permitted to be withheld under subsection (a) may be withheld
from any state revenues that would otherwise be distributed to the
county or one (1) or more taxing units in the county.
SECTION 269. IC 6-1.1-31-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. (a) The
department of local government finance shall do the following:
(1) Prescribe the property tax forms and returns which taxpayers
are to complete and on which the taxpayers' assessments will be
based.
(2) Prescribe the forms to be used to give taxpayers notice of
assessment actions.
(3) Adopt rules concerning the assessment of tangible property.
(4) Develop specifications that prescribe state requirements for
computer software and hardware to be used by counties for
assessment purposes. The specifications developed under this
subdivision apply only to computer software and hardware
systems purchased for assessment purposes after July 1, 1993.
The specifications, including specifications in a rule or other
standard adopted under IC 6-1.1-31.5, must provide for:
(A) maintenance of data in a form that formats the
information in the file with the standard data, field, and
record coding jointly required and approved by the
department of local government finance and the legislative
services agency;
(B) data export and transmission that is compatible with
the data export and transmission requirements in a
standard format prescribed by the office of technology
established by IC 4-13.1-2-1 and jointly approved by the
department of local government finance and legislative
services agency; and
(C) maintenance of data in a manner that ensures prompt
and accurate transfer of data to the department of local
government finance and the legislative services agency, as
jointly approved by the department of local government
and legislative services agency.
(5) Adopt rules establishing criteria for the revocation of a
certification under IC 6-1.1-35.5-6.
(b) The department of local government finance may adopt rules
that are related to property taxation or the duties or the procedures of
the department.
(c) Rules of the state board of tax commissioners are for all
purposes rules of the department of local government finance and the
Indiana board until the department and the Indiana board adopt rules
to repeal or supersede the rules of the state board of tax commissioners.
SECTION 270. IC 6-1.1-31-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 4. When the
department of local government finance prescribes or promulgates a
rule, regulation, property tax form, property tax return, notice form,
bulletin, directive, or any other paper, the department shall:
(1) send copies of it to the local taxing officials;
(2) send a copy of it to the executive director of the legislative
services agency in an electronic format under IC 5-14-6, if it
is not published in the Indiana Register under IC 4-22; and
(2) (3) maintain copies of it for general distribution.
SECTION 271. IC 6-1.1-31-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. (a) Subject to this
article, the rules adopted by the department of local government
finance are the basis for determining the true tax value of tangible
property.
(b) Local Assessing officials members of the county property tax
assessment board of appeals, and county assessors shall:
(1) comply with the rules, appraisal manuals, bulletins, and
directives adopted by the department of local government finance;
(2) use the property tax forms, property tax returns, and notice
forms prescribed by the department; and
(3) collect and record the data required by the department.
(c) In assessing tangible property, the township assessors, members
of the county property tax assessment board of appeals, and county
assessors assessing officials may consider factors in addition to those
prescribed by the department of local government finance if the use of
the additional factors is first approved by the department. Each
township assessor, of the county property tax assessment board of
appeals, and the county assessor assessing official shall indicate on his
the official's records for each individual assessment whether:
(1) only the factors contained in the department's rules, forms, and
returns have been considered; or
(2) factors in addition to those contained in the department's rules,
forms, and returns have been considered.
SECTION 272. IC 6-1.1-31.5-2, AS AMENDED BY P.L.228-2005,
SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) Subject to section 3.5(e) 3.5 of this chapter,
the department shall adopt rules under IC 4-22-2 to prescribe computer
specification standards and for the certification of:
(1) computer software;
(2) software providers;
(3) computer service providers; and
(4) computer equipment providers.
(b) The rules of the department shall provide for:
(1) the effective and efficient administration of assessment laws;
(2) the prompt updating of assessment data;
(3) the administration of information contained in the sales
disclosure form, as required under IC 6-1.1-5.5; and
(4) other information necessary to carry out the administration of
the property tax assessment laws.
(c) After December 31, 1998, June 30, 2008, subject to section
3.5(e) 3.5 of this chapter a county:
(1) may contract only for computer software and with software
providers, computer service providers, and equipment providers
that are certified by the department under the rules described in
subsection (a); and
(2) may enter into a contract referred to in subdivision (1)
only if the department is a party to the contract.
(d) The initial rules under this section must be adopted under
IC 4-22-2 before January 1, 1998.
SECTION 273. IC 6-1.1-31.5-3.5, AS AMENDED BY
P.L.228-2005, SECTION 26, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3.5. (a) Until the
system described in subsection (e) is implemented, each county shall
maintain a state certified computer system that has the capacity to:
(1) process and maintain assessment records;
(2) process and maintain standardized property tax forms;
(3) process and maintain standardized property assessment
notices;
(4) maintain complete and accurate assessment records for the
county; and
(5) process and compute complete and accurate assessments in
accordance with Indiana law.
The county assessor with the recommendation of the township
assessors shall select the computer system. used by township assessors
and the county assessor in the county except in a county with an elected
township assessor in every township. In a county with an elected
township assessor in every township, the elected township assessors
shall select a computer system based on a majority vote of the township
assessors in the county.
(b) All information on a computer system referred to in subsection
(a) shall be readily accessible to:
(1) township assessors;
(2) the county assessor;
(3) (1) the department of local government finance; and
(4) members of the county property tax assessment board of
appeals.
(2) assessing officials.
(c) The certified system referred to in subsection (a) used by the
counties must be:
(1) compatible with the data export and transmission
requirements in a standard format prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(2) maintained in a manner that ensures prompt and accurate
transfer of data to the department of local government finance and
the legislative services agency.
(d) All standardized property forms and notices on the certified
computer system referred to in subsection (a) shall be maintained by
the township assessor and the county assessor in an accessible location
and in a format that is easily understandable for use by persons of the
county.
(e) The department shall adopt rules before July 1, 2006, for the
establishment of:
(1) a uniform and common property tax management system
among for all counties that:
(A) includes a combined mass appraisal and county auditor
system integrated with a county treasurer system; and
(B) replaces the computer system referred to in subsection (a);
and
(2) a schedule for implementation of the system referred to in
subdivision (1) structured to result in the implementation of the
system in all counties with respect to an assessment date:
(A) determined by the department; and
(B) specified in the rule.
(f) The department shall appoint an advisory committee to assist the
department in the formulation of the rules referred to in subsection (e).
The department shall determine the number of members of the
committee. The committee:
(1) must include at least:
(A) one (1) township assessor;
(B) one (1) county assessor;
(C) one (1) county auditor; and
(D) one (1) county treasurer; and
(2) shall meet at times and locations determined by the
department.
(g) Each member of the committee appointed under subsection (f)
who is not a state employee is not entitled to the minimum salary per
diem provided by IC 4-10-11-2.1(b). The member is entitled to
reimbursement for traveling expenses as provided under IC 4-13-1-4
and other expenses actually incurred in connection with the member's
duties as provided in the state policies and procedures established by
the Indiana department of administration and approved by the budget
agency.
(h) Each member of the committee appointed under subsection (f)
who is a state employee is entitled to reimbursement for traveling
expenses as provided under IC 4-13-1-4 and other expenses actually
incurred in connection with the member's duties as provided in the state
policies and procedures established by the Indiana department of
administration and approved by the budget agency.
(i) The department shall report to the budget committee in writing
the department's estimate of the cost of implementation of the system
referred to in subsection (e).
SECTION 274. IC 6-1.1-31.7-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. As used in this
chapter, "appraiser" refers to a professional appraiser or a professional
appraisal firm that contracts with a township or county under
IC 6-1.1-4.
SECTION 275. IC 6-1.1-31.7-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) The department
shall adopt rules under IC 4-22-2 for the certification and regulation of
appraisers.
(b) Subject to subsection (d), the rules of the department shall
provide for the following:
(1) Minimum appraiser qualifications.
(2) Minimum appraiser certification, training, and recertification
requirements.
(3) Sanctions for noncompliance with assessing laws and the rules
of the department, including laws and rules that set time
requirements for the completion of assessments.
(4) Appraiser contract requirements.
(5) Other provisions necessary to carry out the administration of
the property tax assessment laws.
(c) After December 31, 1998, a county or township may contract
only with appraisers that are certified by the department under the rules
described in subsection (a).
(d) The rules referred to in subsection (b) that apply to
contracts with appraisers entered into after December 31, 2008,
must include level two assessor-appraiser certification under
IC 6-1.1-35.5 as part of the minimum appraiser qualifications for
each appraiser that performs assessments on behalf of the
contractor.
SECTION 276. IC 6-1.1-33.5-8 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 8. (a) This section applies to
a system designed to permit the department of local government
finance or a provider in a partnership or another arrangement
with the department of local government finance to do any of the
following:
(1) Receive data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or
IC 36-2-9-20 in a uniform format through a secure connection
over the Internet.
(2) Maintain data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or
IC 36-2-9-20 in an electronic data base.
(3) Provide public access to data subject to IC 6-1.1-4-25,
IC 6-1.1-5.5-3, or IC 36-2-9-20.
(b) A system described in subsection (a) must do the following:
(1) Maintain the confidentiality of data that is declared to be
confidential by IC 6-1.1-5.5-3, IC 6-1.1-5.5-5, IC 6-1.1-35-9, or
other provisions of law.
(2) Provide prompt notice to the department of local
government finance and legislative services agency of the
receipt of data from counties and townships and other critical
events, as jointly determined by the department of local
government finance and the legislative services agency.
(3) Maintain data in a form that formats the information in
the file with the standard data, field, and record coding jointly
required and approved by the department of local
government finance and the legislative services agency.
(4) Provide data export and transmission capabilities that are
compatible with the data export and transmission
requirements prescribed by the office of technology
established by IC 4-13.1-2-1 and jointly approved by the
department of local government finance and the legislative
services agency.
(5) Provide to the legislative services agency and the
department of local government finance unrestricted on line
access and access through data export and transmission
protocols to:
(A) the data transmitted to the system; and
(B) hardware, software, and other work product associated
with the system;
including access to conduct the tests and inspections of the
system and data determined necessary by the legislative
services agency and access to data received from counties and
townships in the form submitted by the counties and
townships.
(6) Maintain data in a manner that provides for prompt and
accurate transfer of data to the department of local
government finance and the legislative services agency, as
jointly approved by the department of local government
finance and the legislative services agency.
(c) The department of local government finance and any third
party system provider shall provide for regular consultation with
the legislative services agency concerning the development and
operation of the system and shall provide the legislative services
agency with copies of system documentation of the procedures,
standards, and internal controls and any written agreements
related to the receipt of data and the management, operation, and
use of the system.
SECTION 277. IC 6-1.1-33.5-9 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 9. The department of local
government finance shall report before July 1 of each year to the
legislative council concerning compliance with section 8 of this
chapter.
SECTION 278. IC 6-1.1-35-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. The department of
local government finance shall:
(1) interpret the property tax laws of this state;
(2) instruct property tax officials about their taxation and
assessment duties; and ensure that the county assessors, township
assessors, and assessing officials are in compliance with section
1.1 of this chapter;
(3) see that all property assessments are made in the manner
provided by law;
(4) conduct operational audits of the offices of assessing
officials to determine if statutory and regulatory assignments
are being completed in an effective, efficient, and productive
manner; and
(4) (5) develop and maintain a manual for all assessing officials
and county assessors concerning:
(A) assessment duties and responsibilities of the various state
and local officials;
(B) assessment procedures and time limits for the completion
of assessment duties;
(C) changes in state assessment laws; and
(D) other matters relevant to the assessment duties of
assessing officials, county assessors, and other county
officials.
SECTION 279. IC 6-1.1-35-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 9. (a) All information
that is related to earnings, income, profits, losses, or expenditures and
that is:
(1) given by a person to:
(A) an assessing official;
(B) a member of a county property tax assessment board of
appeals;
(C) a county assessor;
(D) (B) an employee of a person referred to in clauses (A)
through (C); an assessing official; or
(E) (C) an officer or employee of an entity that contracts with
a board of county commissioners or a county assessor or an
elected township assessor under IC 6-1.1-36-12; or
(2) acquired by:
(A) an assessing official;
(B) a member of a county property tax assessment board of
appeals;
(C) a county assessor;
(D) (B) an employee of a person referred to in clauses (A)
through (C); an assessing official; or
(E) (C) an officer or employee of an entity that contracts with
a board of county commissioners or a county assessor or an
elected township assessor under IC 6-1.1-36-12;
in the performance of the person's duties;
is confidential. The assessed valuation of tangible property is a matter
of public record and is thus not confidential. Confidential information
may be disclosed only in a manner that is authorized under subsection
(b), (c), or (d).
(b) Confidential information may be disclosed to:
(1) an official or employee of:
(A) this state or another state;
(B) the United States; or
(C) an agency or subdivision of this state, another state, or the
United States;
if the information is required in the performance of the official
duties of the official or employee; or
(2) an officer or employee of an entity that contracts with a board
of county commissioners or a county assessor or an elected
township assessor under IC 6-1.1-36-12 if the information is
required in the performance of the official duties of the officer or
employee.
(c) The following state agencies, or their authorized representatives,
shall have access to the confidential farm property records and
schedules that are on file in the office of a county or township assessor:
(1) The Indiana state board of animal health, in order to perform
its duties concerning the discovery and eradication of farm animal
diseases.
(2) The department of agricultural statistics of Purdue University,
in order to perform its duties concerning the compilation and
dissemination of agricultural statistics. and
(3) Any other state agency that needs the information in order to
perform its duties.
(d) Confidential information may be disclosed during the course of
a judicial proceeding in which the regularity of an assessment is
questioned.
(e) Confidential information that is disclosed to a person under
subsection (b) or (c) retains its confidential status. Thus, that person
may disclose the information only in a manner that is authorized under
subsection (b), (c), or (d).
(f) Notwithstanding any other provision of law:
(1) a person who:
(A) is an officer or employee of an entity that contracts with a
board of county commissioners or a county assessor or an
elected township assessor under IC 6-1.1-36-12; and
(B) obtains confidential information under this section;
may not disclose that confidential information to any other
person; and
(2) a person referred to in subdivision (1) must return all
confidential information to the taxpayer not later than fourteen
(14) days after the earlier of:
(A) the completion of the examination of the taxpayer's
personal property return under IC 6-1.1-36-12; or
(B) the termination of the contract.
SECTION 280. IC 6-1.1-35-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 11. (a) An assessing
official member of a county property tax assessment board of appeals,
a state board member, or an employee of any an assessing official
county assessor, or board shall immediately be dismissed from that
position if the person discloses in an unauthorized manner any
information that is classified as confidential under section 9 of this
chapter.
(b) If an officer or employee of an entity that contracts with a board
of county commissioners or a county assessor or an elected township
assessor under IC 6-1.1-36-12 discloses in an unauthorized manner any
information that is classified as confidential under section 9 of this
chapter:
(1) the contract between the entity and the board is void as of the
date of the disclosure;
(2) the entity forfeits all right to payments owed under the
contract after the date of disclosure;
(3) the entity and its affiliates are barred for three (3) years after
the date of disclosure from entering into a contract with a board
or a county assessor or an elected township assessor under
IC 6-1.1-36-12; and
(4) the taxpayer whose information was disclosed has a right of
action for triple damages against the entity.
SECTION 281. IC 6-1.1-35.2-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. (a) In any year in
which an assessing official or a county assessor takes office for the first
time, the department of local government finance shall conduct training
sessions determined under the rules adopted by the department under
IC 4-22-2 for these the new assessing officials. and county assessors.
These The sessions must be held at the locations described in
subsection (b).
(b) To ensure that all newly elected or appointed assessing officials
and assessors have an opportunity to attend the training sessions
required by this section, the department of local government finance
shall conduct the training sessions at a minimum of four (4) separate
regional locations. The department shall determine the locations of the
training sessions, but:
(1) at least one (1) training session must be held in the
northeastern part of Indiana;
(2) at least one (1) training session must be held in the
northwestern part of Indiana;
(3) at least one (1) training session must be held in the
southeastern part of Indiana; and
(4) at least one (1) training session must be held in the
southwestern part of Indiana.
The four (4) regional training sessions may not be held in Indianapolis.
However, the department of local government finance may, after the
conclusion of the four (4) training sessions, provide additional training
sessions at locations determined by the department.
(c) Any new assessing official or county assessor who attends:
(1) a required session during the official's or assessor's term of
office; or
(2) training between the date the person is elected to office and
January 1 of the year the person takes office for the first time;
is entitled to receive the per diem per session set by the department of
local government finance by rule adopted under IC 4-22-2 and a
mileage allowance from the county in which the official resides.
(d) A person is entitled to a mileage allowance under this section
only for travel between the person's place of work and the training
session nearest to the person's place of work.
SECTION 282. IC 6-1.1-35.2-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) Each year the
department of local government finance shall conduct the continuing
education sessions required in the rules adopted by the department for
all assessing officials county assessors, and all members of, and
hearing officers for the county property tax assessment board of
appeals. These sessions must be conducted at the locations described
in subsection (b).
(b) To ensure that all assessing officials assessors, and members of
county property tax assessment boards of appeals and hearing officers
have an opportunity to attend the continuing education sessions
required by this section, the department of local government finance
shall conduct the continuing education sessions at a minimum of four
(4) separate regional locations. The department shall determine the
locations of the continuing education sessions, but:
(1) at least one (1) continuing education session must be held in
the northeastern part of Indiana;
(2) at least one (1) continuing education session must be held in
the northwestern part of Indiana;
(3) at least one (1) continuing education session must be held in
the southeastern part of Indiana; and
(4) at least one (1) continuing education session must be held in
the southwestern part of Indiana.
The four (4) regional continuing education sessions may not be held in
Indianapolis. However, the department of local government finance
may, after the conclusion of the four (4) continuing education sessions,
provide additional continuing education sessions at locations
determined by the department.
(c) Any assessing official county assessor, or member of, and
hearing officers officer for the county property tax assessment board
of appeals who attends required sessions is entitled to receive a mileage
allowance and the per diem per session set by the department of local
government finance by rule adopted under IC 4-22-2 from the county
in which the official resides. A person is entitled to a mileage
allowance under this section only for travel between the person's place
of work and the training session nearest to the person's place of work.
SECTION 283. IC 6-1.1-35.2-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. A county that is
required to make a payment to an assessing official a county assessor,
or member of, and a hearing officers officer for the county property tax
assessment board of appeals under this chapter must make the payment
regardless of an appropriation. The payment may be made from the
county's cumulative reassessment fund.
SECTION 284. IC 6-1.1-35.5-7, AS AMENDED BY P.L.219-2007,
SECTION 79, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 7. (a) With respect to level one and level two
certifications, the department of local government finance shall
establish a fair and reasonable fee for examination and certification
under this chapter. However, the fee does not apply to an elected
assessing official, a county assessor, a member of, and hearing officers
officer for a county property tax assessment board of appeals, or an
employee of an elected assessing official county assessor, or county
property tax assessment board of appeals who is taking the level one
examination or the level two examination for the first time.
(b) The assessing official training account is established as an
account within the state general fund. All fees collected by the
department of local government finance shall be deposited in the
account. The account shall be administered by the department of local
government finance and does not revert to the state general fund at the
end of a fiscal year. The department of local government finance may
use money in the account for:
(1) testing and training of assessing officials, county assessors,
members of a county property tax assessment board of appeals,
and employees of assessing officials, county assessors, or the
county property tax assessment board of appeals; and
(2) administration of the level three certification program under
section 4.5 of this chapter.
SECTION 285. IC 6-1.1-36-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) A township
assessor's assessment or a county assessor's assessment of property is
valid even if:
(1) he the assessor does not complete, or notify the county
auditor of, the assessment by the time prescribed under IC 6-1.1-3
or IC 6-1.1-4;
(2) there is an irregularity or informality in the manner in which
he the assessor makes the assessment; or
(3) there is an irregularity or informality in the tax list.
An irregularity or informality in the assessment or the tax list may be
corrected at any time.
(b) This section does not release a township assessor or county
assessor from any duty to give notice or from any penalty imposed on
him the assessor by law for his the assessor's failure to make his the
assessor's return within the time period prescribed in IC 6-1.1-3 or
IC 6-1.1-4.
SECTION 286. IC 6-1.1-36-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4. (a) An assessing
official a county assessor, a member of a county property tax
assessment board of appeals, or a representative of the department of
local government finance may file an affidavit with a circuit court of
this state if:
(1) the official or board member or a representative of the official
or board has requested that a person give information or produce
books or records; and
(2) the person has not complied with the request.
The affidavit must state that the person has not complied with the
request.
(b) When an affidavit is filed under subsection (a), the circuit court
shall issue a writ which directs the person to appear at the office of the
official or board member representative and to give the requested
information or produce the requested books or records. The appropriate
county sheriff shall serve the writ. A person who disobeys the writ is
guilty of contempt of court.
(c) If a writ is issued under this section, the cost incurred in filing
the affidavit, in the issuance of the writ, and in the service of the writ
shall be charged to the person against whom the writ is issued. If a writ
is not issued, all costs shall be charged to the county in which the
circuit court proceedings are held, and the board of commissioners of
that county shall allow a claim for the costs.