First Regular Session 117th General Assembly (2011)
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HOUSE ENROLLED ACT No. 1004
AN ACT to amend the Indiana Code concerning state and local administration.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 2-5-31.8; (11)HE1004.1.1. -->
SECTION 1. IC 2-5-31.8 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]:
Chapter 31.8. Interim Study Committee on Economic
Development
Sec. 1. The interim study committee on economic development
is established.
Sec. 2. (a) The committee consists of the following members:
(1) Two (2) members of the senate, who must be affiliated
with different political parties, appointed by the president pro
tempore of the senate.
(2) Two (2) members of the house of representatives, who
must be affiliated with different political parties, appointed by
the speaker of the house of representatives.
(3) The chief executive officer of the Indiana economic
development corporation (or the chief executive officer's
designee).
(4) The following twelve (12) members appointed as follows:
(A) The following four (4) members appointed by the
governor, not more than two (2) of whom may be affiliated
with the same political party and at least one (1) of whom
must be a woman who is an owner of a women's business
enterprise (as defined in IC 4-13-16.5-1.3) that is certified
under IC 4-13-16.5 or a member of a minority group (as
defined in IC 4-13-16.5-1) who is an owner of a minority
business enterprise (as defined in IC 4-13-16.5-1) that is
certified under IC 4-13-16.5:
(i) One (1) member to represent large businesses.
(ii) One (1) member to represent small businesses.
(iii) One (1) member to represent banking and finance.
(iv) One (1) member to represent labor interests.
(B) The following four (4) members appointed by the
president pro tempore of the senate, not more than two (2)
of whom may be affiliated with the same political party:
(i) One (1) member to represent higher education.
(ii) One (1) member to represent local economic
development organizations and officials.
(iii) One (1) member to represent cities.
(iv) One (1) member to represent counties.
(C) The following four (4) members appointed by the
speaker of the house of representatives, not more than two
(2) of whom may be affiliated with the same political
party:
(i) One (1) member to represent agricultural interests.
(ii) One (1) member to represent the public at large.
(iii) One (1) member to represent kindergarten through
grade 12 education.
(iv) One (1) member to represent quality of life issues.
(b) The president pro tempore of the senate shall appoint one (1)
of the members appointed by the president under subsection (a)(1)
as a co-chair of the committee. The speaker of the house of
representatives shall appoint one (1) of the members appointed by
the speaker under subsection (a)(2) as a co-chair of the committee.
(c) The affirmative votes of a majority of the voting members
appointed to the committee are required for the committee to take
action on any measure, including final reports.
Sec. 3. The committee shall study the following during each
interim:
(1) Best practices in state and local economic development
policies and activities.
(2) The use and effectiveness of tax credits and deductions.
(3) Whether there are any specific sectors of the economy for
which Indiana might have comparative advantages over other
states.
(4) The extent to which Indiana's tax laws encourage business
investment, and any improvements that might be made to
Indiana's tax laws.
(5) The extent to which Indiana's education systems support
economic development.
(6) The benefits of existing community revitalization
enhancement districts and possible new community
revitalization enhancement districts as an economic
development tool.
(7) Any other issue assigned to the committee by the
legislative council or as directed by the committee's co-chairs.
Sec. 4. The committee shall issue a final report before November
1 each year to the legislative council containing any findings and
recommendations of the committee. The report must be in an
electronic format under IC 5-14-6.
Sec. 5. Except as otherwise provided in this chapter, the
committee shall operate under the policies governing study
committees adopted by the legislative council.
Sec. 6. This chapter expires December 31, 2014.
SOURCE: IC 2-7-5-6; (11)HE1004.1.2. -->
SECTION 2. IC 2-7-5-6 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2012]: Sec. 6. The following persons may
not be registered as a lobbyist under this article:
(1) Any individual convicted of a felony for violating any law
while the individual was an officer or employee of any agency of
state government or a unit of local government.
(2) Any person convicted of a felony relating to lobbying.
(3) Any person convicted of a felony and who:
(A) is in prison;
(B) is on probation; or
(C) has been in prison or on probation within the immediate
past one (1) year.
(4) Any person whose:
(A) statement or report required to be filed under this article
was found to be materially incorrect as a result of a
determination under IC 2-7-6-5; and
(B) who has not filed a corrected statement or report for that
year when requested to do so by the commission.
(5) Any person who has failed to pay a civil penalty assessed
under IC 2-7-6-5.
(6) Any person who is on the most recent tax warrant list supplied
to the commission by the department of state revenue until:
(A) the person provides a statement to the commission
indicating that the person's delinquent tax liability tax
warrant has been satisfied; or
(B) the commission receives a notice from the commissioner
of the department of state revenue under IC 6-8.1-8-2(k).
SOURCE: IC 4-13.6-3-2; (11)HE1004.1.3. -->
SECTION 3. IC 4-13.6-3-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 2. (a) The public works
division is established within the department. Subject to this article, the
division shall:
(1) prepare or supervise preparation of contract documents for
public works projects;
(2) approve contract documents for public works projects;
(3) advertise for bids for public works contracts;
(4) recommend to the commissioner award of public works
contracts;
(5) supervise and inspect all work relating to public works
projects;
(6) recommend to the commissioner approval of any necessary
lawful changes in contract documents relating to a public works
contract that has been awarded;
(7) approve or reject estimates for payment;
(8) accept or reject a public works project; and
(9) administer this article.
(b) Except as provided in IC 4-13.6-5-4(b) IC 4-13.6-5-4(d) and
subject to IC 4-13.6-2-6, whenever in this article a duty is specified or
authority is granted that relates to the estimated dollar value of a public
works project, the director shall make the determination of the value of
the project. Such a determination of the director is final and conclusive
and is the amount against which the existence of the duty or the
authority shall be determined, even if it is later found that the
determination of the director was erroneous.
(c) The division may delegate any of its authority to a governmental
body.
SOURCE: IC 4-13.6-5-2; (11)HE1004.1.4. -->
SECTION 4. IC 4-13.6-5-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 2. (a) Except as
provided by this chapter and IC 16-33-4-10, if the estimated cost of a
public works project is at least
seventy-five thousand dollars ($75,000),
one hundred fifty thousand dollars ($150,000), the division shall
award a contract for the project based on competitive bids.
(b) If the estimated cost of a public works project is at least
seventy-five thousand dollars ($75,000), one hundred fifty thousand
dollars ($150,000), the division shall develop contract documents for
a public works contract and keep the contract documents on file in its
offices so that they may be inspected by contractors and members of
the public.
(c) The division shall advertise for bids under section 8 of this
chapter. The director shall award a contract under IC 4-13.6-6.
(d) A contractor shall submit under oath a financial statement as a
part of the bid. The director may waive filing of the financial statement.
(e) After bids are opened but before a contract is awarded, the
director may require a contractor to submit a statement of the
contractor's experience, a proposed plan of performing the work, and
a listing of the equipment that is available to the contractor for
performance of the work.
(f) The statements required by this section shall be submitted on
forms approved by the state board of accounts. The forms shall be
based, so far as applicable, on standard questionnaires and financial
statements for contractors used in investigating the qualifications of
contractors on public construction work.
(g) The division shall reject the bid of a contractor if:
(1) the estimated cost of the public works project is one hundred
fifty thousand dollars ($150,000) or more and the contractor is not
qualified under chapter 4 of this article;
(2) the estimated cost of the public works project is less than one
hundred fifty thousand dollars ($150,000) and the director makes
a written determination, based upon information provided under
subsections (d) and (e), that the contractor is not qualified to
perform the public works contract;
(3) the contractor has failed to perform a previous contract with
the state satisfactorily and has submitted the bid during a period
of suspension imposed by the director (the failure of the
contractor to perform a contract satisfactorily must be based upon
a written determination by the director);
(4) the contractor has not complied with a rule adopted under this
article and the rule specifies that failure to comply with it is a
ground for rejection of a bid; or
(5) the contractor has not complied with any requirement under
section 2.5 of this chapter.
(h) The division shall keep a record of all bids. The state board of
accounts shall approve the form of this record, and the record must
include at least the following information:
(1) The name of each contractor.
(2) The amount bid by each contractor.
(3) The name of the contractor making the lowest bid.
(4) The name of the contractor to whom the contract was
awarded.
(5) The reason the contract was awarded to a contractor other than
the lowest bidder, if applicable.
(6) Purchase order numbers.
SOURCE: IC 4-13.6-5-3; (11)HE1004.1.5. -->
SECTION 5. IC 4-13.6-5-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 3. (a) If the estimated
cost of a public works project is less than seventy-five thousand dollars
($75,000), one hundred fifty thousand dollars ($150,000), the
division may award a public works contract either under section 2 of
this chapter or under this section, at the discretion of the director.
(b) If the director awards a contract under this section, the division
shall invite quotations from at least three (3) contractors known to the
division to deal in the work required to be done. However, if fewer than
three (3) contractors are known to the division to be qualified to
perform the work, the division shall invite quotations from as many
contractors as are known to be qualified to perform the work. Failure
to receive three (3) quotations shall not prevent an award from being
made.
(c) The division may authorize the governmental body for which the
public work is to be performed to invite quotations, but award of a
contract based upon those quotations is the responsibility of the
division.
(d) Quotations given by a contractor under this section must be in
writing and sealed in an envelope, shall be considered firm, and may
be the basis upon which the division awards a public works contract.
(e) The division shall award a contract to the lowest responsible and
responsive contractor and in accordance with any requirement imposed
under section 2.5 of this chapter.
SOURCE: IC 4-13.6-5-4; (11)HE1004.1.6. -->
SECTION 6. IC 4-13.6-5-4, AS AMENDED BY P.L.34-2005,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 4. (a) If the estimated cost of a public works
project is less than
seventy-five thousand dollars ($75,000), one
hundred fifty thousand dollars ($150,000), the division may perform
the public work without awarding a public works contract under
section 2 of this chapter. In performing the public work, the division
may authorize use of equipment owned, rented, or leased by the state,
may authorize purchase of materials in the manner provided by law,
and may authorize performance of the public work using employees of
the state.
(b) The workforce of a state agency may perform a public work
described in subsection (a) only if:
(1) the workforce, through demonstrated skills, training, or
expertise, is capable of performing the public work; and
(2) for a public works project under subsection (a) whose cost
is estimated to be more than one hundred thousand dollars
($100,000), the agency:
(A) publishes a notice under IC 5-3-1 that:
(i) describes the public work that the agency intends to
perform with its own workforce; and
(ii) sets forth the projected cost of each component of the
public work as described in subsection (a); and
(B) determines at a public meeting that it is in the public
interest to perform the public work with the agency's own
workforce.
A public works project performed by an agency's own workforce
must be inspected and accepted as complete in the same manner as
a public works project performed under a contract awarded after
receiving bids.
(c) If a public works project involves a structure, an
improvement, or a facility under the control of an agency, the
agency may not artificially divide the project to bring any part of
the project under this section.
(b) (d) If a public works project involves a structure, improvement,
or facility under the control of the department of natural resources, the
department of natural resources may purchase materials for the project
in the manner provided by law and without a contract being awarded,
and may use its employees to perform the labor and supervision, if:
(1) the department of natural resources uses equipment owned or
leased by it; and
(2) the division of engineering of the department of natural
resources estimates the cost of the public works project will be
less than seventy-five one hundred fifty thousand dollars
($75,000). ($150,000).
(c) (e) If a public works project involves a structure, improvement,
or facility under the control of the department of correction, the
department of correction may purchase materials for the project in the
manner provided by law and use inmates in the custody of the
department of correction to perform the labor and use its own
employees for supervisory purposes, without awarding a contract, if:
(1) the department of correction uses equipment owned or leased
by it; and
(2) the estimated cost of the public works project using employee
or inmate labor is less than the greater of:
(A) fifty thousand dollars ($50,000); or
(B) the project cost limitation set by IC 4-13-2-11.1.
All public works projects covered by this subsection must comply with
the remaining provisions of this article, and all plans and specifications
for the public works project must be approved by a licensed architect
or engineer.
SOURCE: IC 4-13.6-7-2; (11)HE1004.1.7. -->
SECTION 7. IC 4-13.6-7-2, AS AMENDED BY P.L.160-2006,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 2. (a) If the estimated cost of a public works
project is
one hundred fifty thousand dollars ($150,000) one million
dollars ($1,000,000) or more, the division shall include as part of the
public works contract provisions for the retainage of portions of
payments by the division to the contractor, by the contractor to
subcontractors, and for the payment of subcontractors and suppliers by
the contractor. The contract must provide that the division may
withhold from the contractor sufficient funds from the contract price to
pay subcontractors and suppliers as provided in section 4 of this
chapter.
(b) A public works contract and contracts between contractors and
subcontractors, if portions of the public works contract are
subcontracted, may include a provision that at the time any retainage
is withheld, the division or the contractor, as the case may be, may
place the retainage in an escrow account, as mutually agreed, with:
(1) a bank;
(2) a savings and loan institution;
(3) the state of Indiana; or
(4) an instrumentality of the state of Indiana;
as escrow agent. The parties to the contract shall select the escrow
agent by mutual agreement. The parties to the agreement shall enter
into a written agreement with the escrow agent.
(c) The escrow agreement must provide the following:
(1) The escrow agent shall promptly invest all escrowed principal
in the obligations that the escrow agent selects, in its discretion.
(2) The escrow agent shall hold the escrowed principal and
income until it receives notice from both of the other parties to the
escrow agreement specifying the percentage of the escrowed
principal to be released from the escrow and the persons to whom
this percentage is to be released. When it receives this notice, the
escrow agent shall promptly pay the designated percentage of
escrowed principal and the same percentage of the accumulated
escrowed income to the persons designated in the notice.
(3) The escrow agent shall be compensated for its services as the
parties may agree. The compensation shall be a commercially
reasonable fee commensurate with fees being charged at the time
the escrow fund is established for the handling of escrow accounts
of like size and duration. The fee must be paid from the escrowed
income of the escrow account.
(d) The escrow agreement may include other terms and conditions
that are not inconsistent with subsection (c). Additional provisions may
include provisions authorizing the escrow agent to commingle the
escrowed funds held under other escrow agreements and provisions
limiting the liability of the escrow agent.
SOURCE: IC 4-30-11-11; (11)HE1004.1.8. -->
SECTION 8. IC 4-30-11-11, AS AMENDED BY P.L.108-2009,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012]: Sec. 11. (a) The treasurer of state, the department
of state revenue, the department of administration, the Indiana
department of transportation, the attorney general, and the courts shall
identify to the commission, in the form and format prescribed by the
commission and approved by the auditor of state, a person who:
(1) owes an outstanding debt to a state agency;
(2) owes delinquent state taxes;
(2) is on the department of state revenue's most recent tax
warrant list; or
(3) owes child support collected and paid to a recipient through
a court.
(b) Before the payment of a prize of more than five hundred
ninety-nine dollars ($599) to a claimant identified under subsection (a),
the commission shall deduct the amount of the obligation from the
prize money and transmit the deducted amount to the auditor of state.
The commission shall pay the balance of the prize money to the prize
winner after deduction of the obligation. If a prize winner owes
multiple obligations subject to offset under this section and the prize is
insufficient to cover all obligations, the amount of the prize shall be
applied as follows:
(1) First, to the child support obligations owed by the prize winner
that are collected and paid to a recipient through a court.
(2) Second, to judgments owed by the prize winner.
(3) Third, to tax liens owed by the prize winner.
(4) Fourth, to unsecured debts owed by the prize winner.
Within each of the categories described in subdivisions (1) through (4),
the amount and priority of the prize shall be applied in the manner that
the auditor of state determines to be appropriate. The commission shall
reimburse the auditor of state pursuant to an agreement under
IC 4-30-15-5 for the expenses incurred by the auditor of state in
carrying out the duties required by this section.
(c) As used in this section, "debt" means an obligation that is
evidenced by an assessment or lien issued by a state agency, a
judgment, or a final order of an administrative agency.
SOURCE: IC 4-31-6-6; (11)HE1004.1.9. -->
SECTION 9. IC 4-31-6-6 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2012]: Sec. 6. (a) The commission may
refuse or deny a license application, revoke or suspend a license, or
otherwise penalize a licensee, if:
(1) the refusal, denial, revocation, suspension, or other penalty is
in the public interest for the purpose of maintaining proper control
over horse racing meetings or pari-mutuel wagering; and
(2) any of the conditions listed in subsection (b) apply to the
applicant or licensee.
(b) The conditions referred to in subsection (a) are as follows:
(1) The applicant or licensee has been convicted of a felony or
misdemeanor that could compromise the integrity of racing by the
applicant's or licensee's participation in racing.
(2) The applicant or licensee has had a license of the legally
constituted racing authority of a state, province, or country
denied, suspended, or revoked for cause within the preceding five
(5) years.
(3) The applicant or licensee is presently under suspension for
cause of a license by the legally constituted racing authority of a
state, province, or country.
(4) The applicant or licensee has violated or attempted to violate
a provision of this article, a rule adopted by the commission, or a
law or rule with respect to horse racing in a jurisdiction.
(5) The applicant or licensee has perpetrated or attempted to
perpetrate a fraud or misrepresentation in connection with the
racing or breeding of horses or pari-mutuel wagering.
(6) The applicant or licensee has demonstrated financial
irresponsibility by accumulating unpaid obligations, defaulting on
obligations, or issuing drafts or checks that are dishonored or not
paid.
(7) The applicant or licensee has made a material
misrepresentation in an application for a license.
(8) The applicant or licensee has been convicted of a crime
involving bookmaking, touting, or similar pursuits or has
consorted with a person convicted of such an offense.
(9) The applicant or licensee has abandoned, mistreated, abused,
neglected, or engaged in an act of cruelty to a horse.
(10) The applicant or licensee has engaged in conduct that is
against the best interest of horse racing.
(11) The applicant or licensee has failed to comply with a written
order or ruling of the commission or judges pertaining to a racing
matter.
(12) The applicant or licensee has failed to answer correctly under
oath, to the best of the applicant's or licensee's knowledge, all
questions asked by the commission or its representatives
pertaining to a racing matter.
(13) The applicant or licensee has failed to return to a permit
holder any purse money, trophies, or awards paid in error or
ordered redistributed by the commission.
(14) The applicant or licensee has had possession of an alcoholic
beverage on a permit holder's premises, other than a beverage
legally sold through the permit holder's concession operation.
(15) The applicant or licensee has interfered with or obstructed a
member of the commission, a commission employee, or a racing
official while performing official duties.
(16) The name of the applicant or licensee appears on the
department of state revenue's most recent tax warrant list, and the
person's delinquent tax liability tax warrant has not been
satisfied.
(17) The applicant or licensee has pending criminal charges.
(18) The applicant or licensee has racing disciplinary charges
pending in Indiana or another jurisdiction.
(19) The applicant or licensee is unqualified to perform the duties
required under this article or the rules of the commission.
SOURCE: IC 4-35-8-1; (11)HE1004.1.10. -->
SECTION 10. IC 4-35-8-1, AS ADDED BY P.L.233-2007,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 1. (a) A graduated slot machine wagering tax is
imposed as follows on
one hundred percent (100%) of the adjusted
gross receipts received
before July 1, 2012, and on ninety-nine
percent (99%) of the adjusted gross receipts received after June 30,
2012, from wagering on gambling games authorized by this article:
(1) Twenty-five percent (25%) of the first one hundred million
dollars ($100,000,000) of adjusted gross receipts received during
the period beginning July 1 of each year and ending June 30 of
the following year.
(2) Thirty percent (30%) of the adjusted gross receipts in excess
of one hundred million dollars ($100,000,000) but not exceeding
two hundred million dollars ($200,000,000) received during the
period beginning July 1 of each year and ending June 30 of the
following year.
(3) Thirty-five percent (35%) of the adjusted gross receipts in
excess of two hundred million dollars ($200,000,000) received
during the period beginning July 1 of each year and ending June
30 of the following year.
(b) A licensee shall remit the tax imposed by this section to the
department before the close of the business day following the day the
wagers are made.
(c) The department may require payment under this section to be
made by electronic funds transfer (as defined in IC 4-8.1-2-7(f)).
(d) If the department requires taxes to be remitted under this chapter
through electronic funds transfer, the department may allow the
licensee to file a monthly report to reconcile the amounts remitted to
the department.
(e) The payment of the tax under this section must be on a form
prescribed by the department.
SOURCE: IC 5-11-1-4; (11)HE1004.1.11. -->
SECTION 11. IC 5-11-1-4, AS AMENDED BY P.L.176-2009,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 4. (a) The state examiner shall require from every
municipality and every state or local governmental unit, entity, or
instrumentality financial reports covering the full period of each fiscal
year. These reports shall be prepared, verified, and filed with the state
examiner not later than sixty (60) days after the close of each fiscal
year. The reports must be filed electronically, in a manner prescribed
by the state examiner that is compatible with the technology employed
by the political subdivision.
(b) The department of local government finance may not
approve the budget of a political subdivision or a supplemental
appropriation for a political subdivision until the political
subdivision files an annual report under subsection (a) for the
preceding calendar year.
SOURCE: IC 5-11-1-9; (11)HE1004.1.12. -->
SECTION 12. IC 5-11-1-9, AS AMENDED BY P.L.217-2007,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9. (a) The state examiner, personally or
through the deputy examiners, field examiners, or private examiners,
shall examine all accounts and all financial affairs of every public
office and officer, state office, state institution, and entity.
(b) An examination of an entity deriving:
(1) less than fifty percent (50%); or
(2) at least fifty percent (50%) but less than
one two hundred
thousand dollars
($100,000) ($200,000) if the entity is organized
as a not-for-profit corporation;
of its disbursements during the period of time subject to an
examination from appropriations, public funds, taxes, and other sources
of public expense shall be limited to matters relevant to the use of the
public money received by the entity.
(c) The examination of an entity described in subsection (b) may be
waived or deferred by the state examiner if the state examiner
determines in writing that all disbursements of public money during the
period subject to examination were made for the purposes for which the
money was received. However, the:
(1) Indiana economic development corporation created by
IC 5-28-3 and the corporation's funds, accounts, and financial
affairs; and
(2) department of financial institutions established by
IC 28-11-1-1 and the department's funds, accounts, and financial
affairs;
shall be examined biennially by the state board of accounts.
(d) On every examination under this section, inquiry shall be made
as to the following:
(1) The financial condition and resources of each municipality,
office, institution, or entity.
(2) Whether the laws of the state and the uniform compliance
guidelines of the state board of accounts established under section
24 of this chapter have been complied with.
(3) The methods and accuracy of the accounts and reports of the
person examined.
The examinations shall be made without notice.
(e) If during an examination of a state office under this chapter the
examiner encounters an inefficiency in the operation of the state office,
the examiner may comment on the inefficiency in the examiner's report.
(f) The state examiner, deputy examiners, any field examiner, or any
private examiner, when engaged in making any examination or when
engaged in any official duty devolved upon them by the state examiner,
is entitled to do the following:
(1) Enter into any state, county, city, township, or other public
office in this state, or any entity, agency, or instrumentality, and
examine any books, papers, documents, or electronically stored
information for the purpose of making an examination.
(2) Have access, in the presence of the custodian or the
custodian's deputy, to the cash drawers and cash in the custody of
the officer.
(3) During business hours, examine the public accounts in any
depository that has public funds in its custody pursuant to the
laws of this state.
(g) The state examiner, deputy examiner, or any field examiner,
when engaged in making any examination authorized by law, may issue
subpoenas for witnesses to appear before the examiner in person or to
produce books, papers, or other records (including records stored in
electronic data processing systems) for inspection and examination.
The state examiner, deputy examiner, and any field examiner may
administer oaths and examine witnesses under oath orally or by
interrogatories concerning the matters under investigation and
examination. Under the authority of the state examiner, the oral
examinations may be transcribed with the reasonable expense paid by
the examined person in the same manner as the compensation of the
field examiner is paid. The subpoenas shall be served by any person
authorized to serve civil process from any court in this state. If a
witness duly subpoenaed refuses to attend, refuses to produce
information required in the subpoena, or attends and refuses to be
sworn or affirmed, or to testify when called upon to do so, the examiner
may apply to the circuit court having jurisdiction of the witness for the
enforcement of attendance and answers to questions as provided by the
law governing the taking of depositions.
SOURCE: IC 5-11-1-26; (11)HE1004.1.13. -->
SECTION 13. IC 5-11-1-26 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 26. (a) If a state office,
municipality, or other entity has authority to contract for the
construction, reconstruction, alteration, repair, improvement, or
maintenance of a public work, the state board of accounts shall include
in each examination report concerning the state office, municipality, or
entity:
(1) an opinion concerning whether the state office, municipality,
or entity has complied with IC 5-16-8; and
(2) a brief description of each instance in which the state office,
municipality, or entity has exercised its authority under
IC 5-16-8-2(b) or IC 5-16-8-4.
(b) If a municipality or a county performs a public work by
means of its own workforce under IC 36-1-12-3, the state board of
accounts shall include the following in each examination report
concerning the municipality or county:
(1) An opinion concerning whether the municipality or county
has complied with IC 36-1-12-3 for each public work
performed by the entity's own workforce.
(2) A brief description of each public work that the
municipality or county has performed with its own workforce
under IC 36-1-12-3, including a calculation of the actual cost
of each public work under IC 36-1-12-3.
(3) An opinion concerning whether the municipality or county
has complied with IC 36-1-12-19 in calculating the actual
costs of a public work project performed under IC 36-1-12-3.
(c) If a state agency performs a public work by means of its own
workforce under IC 4-13.6-5-4, the state board of accounts shall
include the following in each examination report concerning the
agency:
(1) An opinion concerning whether the agency has complied
with IC 4-13.6-5-4 for each public work performed by the
agency's own workforce.
(2) A brief description of each public work that the agency has
performed with its own workforce under IC 4-13.6-5-4,
including a calculation of the actual cost of each public work
under IC 4-13.6-5-4.
(3) An opinion concerning whether the agency has complied
with IC 4-13.6-5-4(c) in calculating the actual costs of a public
work project performed under IC 4-13.6-5-4.
(d) If a state educational institution performs a public work by
means of its own workforce under IC 5-16-1-1.5, the state board of
accounts shall include the following in each examination report
concerning the state educational institution:
(1) An opinion concerning whether the state educational
institution has complied with IC 5-16-1-1.5 for each public
work performed by the state educational institution's own
workforce.
(2) A brief description of each public work that the state
educational institution has performed with its own workforce
under IC 5-16-1-1.5, including a calculation of the actual cost
of each public work under IC 5-16-1-1.5.
(3) An opinion concerning whether the state educational
institution has complied with IC 5-16-1-1.5 in calculating the
actual costs of a public work project performed under
IC 5-16-1-1.5.
(b) (e) The state board of accounts may exercise any of its powers
under this chapter concerning public accounts to carry out this section,
including the power to require a uniform system of accounting or the
use of forms prescribed by the state board of accounts.
SOURCE: IC 5-11-13-1; (11)HE1004.1.14. -->
SECTION 14. IC 5-11-13-1, AS AMENDED BY P.L.169-2006,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 1.
(a) Every state, county, city, town, township, or
school official, elective or appointive, who is the head of or in charge
of any office, department, board, or commission of the state or of any
county, city, town, or township, and every state, county, city, town, or
township employee or agent who is the head of, or in charge of, or the
executive officer of any department, bureau, board, or commission of
the state, county, city, town, or township, and every executive officer
by whatever title designated, who is in charge of any state educational
institution or of any other state, county, or city institution, shall during
the month of January of each year prepare, make, and sign a written or
printed certified report, correctly and completely showing the names
and business addresses of each and all officers, employees, and agents
in their respective offices, departments, boards, commissions, and
institutions, and the respective duties and compensation of each, and
shall forthwith file said report in the office of the state examiner of the
state board of accounts. However, no more than one (1) report covering
the same officers, employees, and agents need be made from the state
or any county, city, town, township, or school unit in any one year.
(b) The department of local government finance may not
approve the budget of a county, city, town, or township or a
supplemental appropriation for a county, city, town, or township
until the county, city, town, or township files an annual report
under subsection (a) for the preceding calendar year.
SOURCE: IC 5-14-3.5; (11)HE1004.1.15. -->
SECTION 15. IC 5-14-3.5 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]:
Chapter 3.5. Access to Financial Data for State Agencies
Sec. 1. (a) As used in this chapter, "state agency" means an
authority, a board, a branch, a commission, a committee, a
department, a division, or another instrumentality of government,
including the administrative branch of state government, the
legislative branch of state government, and the judicial branch of
state government.
(b) The term does not include a state educational institution.
Sec. 2. (a) The auditor of state, working with the office of
technology established by IC 4-13.1-2-1, or another organization
that is part of a state educational institution, and the office of
management and budget established by IC 4-3-22-3, shall post on
the Indiana transparency Internet web site the following data:
(1) A listing of state expenditures and fund balances, including
expenditures for contracts, grants, and leases.
(2) A listing of state owned real and personal property that
has a value of more than twenty thousand dollars ($20,000).
The web site must be electronically searchable by the public and
must be intuitive to users of the web site.
(b) The data base must include for each state agency:
(1) the amount, date, payer, and payee of expenditures;
(2) a listing of state expenditures by:
(A) personal services;
(B) other operating expenses; or
(C) total operating expenses;
to reflect how the funds were appropriated in the state budget
act;
(3) a listing of state fund balances; and
(4) a listing of property owned by the state.
Sec. 3. The auditor of state may enhance and organize the
presentation of the information through the use of graphic
representations.
Sec. 4. (a) The auditor of state may not allow public access
under this section to:
(1) a payee's address;
(2) personal information that is protected under state or
federal law or rule; or
(3) information that is protected as a trade secret under state
or federal law or by rule.
(b) The auditor of state may make information protected under
subsection (a) available in an aggregate format only.
Sec. 5. The state and state officers, officials, and employees are
immune from any civil liability for posting confidential
information under section 4 of this chapter if the information was
posted in reliance on a determination made by a state agency about
the confidentiality of information relating to the agency's
expenditures or fund balances.
Sec. 6. To the extent any information required to be in the data
base is collected or maintained by a state agency, the state agency
shall provide that information to the auditor of state for inclusion
in the data base.
Sec. 7. The auditor of state may not charge a fee for access to
the data base.
Sec. 8. Except as provided in section 9 of this chapter, a state
agency shall cooperate with and provide information to the auditor
of state as necessary to implement and administer this chapter.
Sec. 9. This chapter does not require a state agency to record
information or expend resources for the purpose of computer
programming to make information reportable under this chapter.
Sec. 10. The office of technology established by IC 4-13.1-2-1
shall work with the auditor of state to include a link on the Internet
web site established under this chapter to the Internet web site of
each Internet web site operated by:
(1) the state; or
(2) a state agency.
Sec. 11. Each state agency shall include a link on the agency's
Internet web site to the Internet web site established under this
chapter.
Sec. 12. The auditor of state and the office of technology shall
initially complete the design of the Internet web site and establish
and post the information required under this chapter for all state
agencies.
Sec. 13. Not later than November 15, 2011, the auditor of state
shall provide a report to the state board of finance and the
legislative council that details the progress the auditor has made to
comply with this chapter. The report to the legislative council must
be in an electronic format under IC 5-14-6.
Sec. 14. In order to comply with this chapter, the auditor may
require that forms required to be submitted under this chapter be
submitted in an electronic format.
SOURCE: IC 5-14-3.6; (11)HE1004.1.16. -->
SECTION 16. IC 5-14-3.6 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]:
Chapter 3.6. Access to Financial Data for State Educational
Institutions
Sec. 1. As used in this chapter, "commission" refers to the
commission for higher education of the state of Indiana established
by IC 21-18-2.
Sec. 2. As used in this chapter, "
state educational institution"
has the meaning set forth in IC 21-7-13-32.
Sec. 3. The commission shall establish a web site where
members of the public may view the following:
(1) The audited financial statement of each state educational
institution.
(2) A comparison between the amount appropriated to each
state educational institution and the amount allotted for
expenditure by the state educational institution.
(3) Information concerning the outstanding debt of each state
educational institution, the purposes for which the
outstanding debt was used, and the sources of repayment for
the outstanding debt.
(4) For each state educational institution, all financial and
other reports to a state agency that are public records.
Sec. 4. Each state educational institution shall include a link on
the state educational institution's Internet web site to the web site
established under this chapter.
Sec. 5. Not later than November 15, 2011, the commission shall
provide a report to the state board of finance and the legislative
council on the progress the commission has made to comply with
this chapter. The report to the legislative council must be in an
electronic format under IC 5-14-6.
SOURCE: IC 5-14-3.7; (11)HE1004.1.17. -->
SECTION 17. IC 5-14-3.7 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]:
Chapter 3.7. Access to Financial Data for Local Schools
Sec. 1. As used in this chapter, "department" means the
department of education established by IC 20-19-3-1.
Sec. 2. As used in this chapter, "
public school" has the meaning
set forth in IC 20-18-2-15.
Sec. 3. (a) The department, working with the office of
technology established by IC 4-13.1-2-1 or another organization
that is part of a state educational institution, the state board of
accounts established by IC 5-11-1-1, the department of local
government finance established under IC 6-1.1-30-1.1, and the
office of management and budget established by IC 4-3-22-3, shall
post on the Indiana transparency Internet web site a data base that
lists expenditures and fund balances, including expenditures for
contracts, grants, and leases, for public schools. The web site must
be electronically searchable by the public.
(b) The data base must include for public schools:
(1) the amount, date, payer, and payee of expenditures;
(2) a listing of expenditures by:
(A) personal services;
(B) other operating expenses; or
(C) total operating expenses;
(3) a listing of fund balances;
(4) a listing of real and personal property owned by the public
school; and
(5) the report required under IC 6-1.1-33.5-7.
Sec. 4. To the extent possible, the department shall present
information in the data base established under this chapter in a
manner that is searchable and intuitive to users.
Sec. 5. (a) The department may not allow public access under
this section to:
(1) a payee's address;
(2) personal information that is protected under state or
federal law or rule; or
(3) information that is protected as a trade secret under state
or federal law or by rule.
(b) The department may make information protected under
subsection (a) available in an aggregate format only.
Sec. 6. Employees of the state are immune from any civil
liability for posting confidential information under section 5 of this
chapter if an employee of the state posted the information in
reliance on a determination made by a public school about the
confidentiality of information relating to the educational
institution's expenditures or fund balances.
Sec. 7. To the extent any information required to be in the data
base is collected or maintained by a public school, the public school
shall provide that information to the department for inclusion in
the data base.
Sec. 8. The department may not charge a fee for access to the
data base.
Sec. 9. Except as provided in section 10 of this chapter, a public
school shall cooperate with and provide information to the
department as necessary to implement and administer this chapter.
Sec. 10. This chapter does not require a public school or state
agency to record information or expend resources for the purpose
of computer programming to make information reportable under
this chapter. This section does not waive requirements under any
law that a prescribed form must be submitted electronically.
Sec. 11. The office of technology established by IC 4-13.1-2-1
shall work with the department to include a link on the Internet
web site established under this chapter to the Internet web site of
each Internet web site operated by:
(1) the state; or
(2) a public school.
Sec. 12. Each public school shall include a link on the public
school's Internet web site to the Internet web site established under
this chapter.
Sec. 13. The department and the office of technology shall
initially complete the design of the Internet web site and establish
and post the information required under this chapter for all public
schools.
Sec. 14. Not later than November 15, 2011, the department shall
provide a report to the state board of finance and the legislative
council on the progress the office has made to comply with this
chapter. The report to the legislative council must be in an
electronic format under IC 5-14-6.
Sec. 15. In order to comply with this chapter, the department
may require that forms required to be submitted under this
chapter be submitted in an electronic format.
SOURCE: IC 5-14-3.8; (11)HE1004.1.18. -->
SECTION 18. IC 5-14-3.8 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]:
Chapter 3.8. Access to Financial Data for Local Units
Sec. 1. As used in this chapter, "department" means the
department of local government finance established under
IC 6-1.1-30-1.1.
Sec. 2. As used in this chapter, "political subdivision" has the
meaning set forth in IC 5-11-10.5-1.
Sec. 3. (a) The department, working with the office of
technology established by IC 4-13.1-2-1, or another organization
that is part of a state educational institution, the office of
management and budget established by IC 4-3-22-3, and the state
board of accounts established by IC 5-11-1-1, shall post on the
Indiana transparency Internet web site the following:
(1) The financial reports required by IC 5-11-1-4.
(2) The report on expenditures per capita prepared under
IC 6-1.1-33.5-7.
(3) A listing of the property tax rates certified by the
department.
(4) An index of audit reports prepared by the state board of
accounts.
(5) Any other financial information deemed appropriate by
the department.
Sec. 4. Employees of the department are immune from any civil
liability for posting confidential information under section 3 of this
chapter if an employee of the department posted the information
in reliance on a determination made by a political subdivision.
Sec. 5. This chapter does not require a political subdivision to
record information or expend resources for the purpose of
computer programming to make information reportable under this
chapter. This section does not waive requirements under any law
that a prescribed form must be submitted electronically.
Sec. 6. Not later than November 15, 2011, the department shall
provide a report to the state board of finance and the legislative
council that details the progress the department has made to
comply with this chapter. The report to the legislative council must
be in an electronic format under IC 5-14-6.
Sec. 7. The department may require that prescribed forms be
submitted in an electronic format.
SOURCE: IC 5-16-1-1.5; (11)HE1004.1.19. -->
SECTION 19. IC 5-16-1-1.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 1.5. (a) The governing
board of any state educational institution, acting on behalf of said
institution, may purchase materials in the manner provided by law and
perform any work by means of its own employees and owned or leased
equipment in the construction, rehabilitation, extension, maintenance,
or repair of any building, structure, improvement, or facility of said
institutions, without awarding a contract therefor, whenever the cost of
such work shall be estimated to be less than one hundred fifty
thousand dollars ($50,000). ($150,000).
(b) The workforce of a state educational institution may
perform a public work described in subsection (a) only if:
(1) the workforce, through demonstrated skills, training, or
expertise, is capable of performing the public work; and
(2) for a public work project under subsection (a) whose cost
is estimated to be more than one hundred thousand dollars
($100,000), the state educational institution:
(A) publishes a notice under IC 5-3-1 that:
(i) describes the public work that the state educational
institution intends to perform with its own workforce;
and
(ii) sets forth the projected cost of each component of the
public work as described in subsection (a); and
(B) determines at a public meeting that it is in the public
interest to perform the public work with the state
educational institution's own workforce.
A public work project performed by a state educational
institution's own workforce must be inspected and accepted as
complete in the same manner as a public work project performed
under a contract awarded after receiving bids.
(c) If a public work project involves a structure, an
improvement, or a facility under the control of a state educational
institution, the state educational institution may not artificially
divide the project to bring any part of the project under this
section.
SOURCE: IC 5-16-1-1.7; (11)HE1004.1.20. -->
SECTION 20. IC 5-16-1-1.7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 1.7. On agricultural or
forestry land owned or occupied by Purdue University and used by it
for educational or research purposes, the trustees of the university may,
upon a declaration of necessity recorded in its minutes, award contracts
without advertising for bids or otherwise satisfying the requirements of
this chapter, if the cost of work is estimated to be less than fifty two
hundred thousand dollars ($50,000). ($200,000). However, bids shall
be invited from at least three (3) or more persons, firms, limited
liability companies, or corporations known to deal in the work required
to be done. The minutes of the board shall show the names of those
invited to bid.
SOURCE: IC 5-16-1-1.9; (11)HE1004.1.21. -->
SECTION 21. IC 5-16-1-1.9, AS AMENDED BY P.L.2-2007,
SECTION 103, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 1.9. Notwithstanding this article, a
state educational institution may award a contract for any construction
or repair work to any building, structure, or improvement of the
institution without advertising for bids and meeting other contract
awarding requirements of this article whenever the estimated cost of
the project is less than one hundred fifty thousand dollars ($50,000).
($150,000). However, in awarding any contract under this section the
state educational institution must do the following:
(1) Invite bids from at least three (3) persons, firms, limited
liability companies, or corporations known to deal in the work
required to be done.
(2) Give notice of the project if the estimated cost of the project
is more than twenty-five thousand dollars ($25,000). If required,
notice must include a description of the work to be done and be
given in at least one (1) newspaper of general circulation printed
and published in the county in which the work is to be done.
(3) Award the contract to the lowest and best bidder.
SOURCE: IC 5-22-15-20.9; (11)HE1004.1.22. -->
SECTION 22. IC 5-22-15-20.9 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]:
Sec. 20.9. (a) This section applies only
to a contract awarded by a political subdivision.
(b) As used in this section, "affected county" refers to a county:
(1) in which the political subdivision awarding a contract
under this article is located; or
(2) that is adjacent to the county described in subdivision (1).
(c) As used in this section, "local Indiana business" refers to any
of the following:
(1) A business whose principal place of business is located in
an affected county.
(2) A business that pays a majority of its payroll (in dollar
volume) to residents of affected counties.
(3) A business that employs residents of affected counties as
a majority of its employees.
(4) A business that makes significant capital investments in
the affected counties as defined in rules adopted by the
political subdivision.
(5) A business that has a substantial positive economic impact
on the affected counties as defined by criteria in rules adopted
by the political subdivision.
(d) There are the following price preferences for supplies
purchased from a local Indiana business:
(1) Five percent (5%) for a purchase expected by the
purchasing agency to be less than fifty thousand dollars
($50,000).
(2) Three percent (3%) for a purchase expected by the
purchasing agency to be at least fifty thousand dollars
($50,000) but less than one hundred thousand dollars
($100,000).
(3) One percent (1%) for a purchase expected by the
purchasing agency to be at least one hundred thousand
dollars ($100,000).
(e) Notwithstanding subsection (d), a purchasing agency may
award a contract to the lowest responsive and responsible offeror,
regardless of the preference provided in this section, if the lowest
responsive and responsible offeror is a local Indiana business.
(f) A business that wants to claim a preference provided under
this section must do all the following:
(1) State in the business's bid that the business claims the
preference provided by this section.
(2) Provide the following information to the purchasing
agency:
(A) The location of the business's principal place of
business. If the business claims the preference as a local
Indiana business described in subsection (c)(1), a statement
explaining the reasons the business considers the location
named as the business's principal place of business.
(B) The amount of the business's total payroll and the
amount of the business's payroll paid to residents of
affected counties.
(C) The number of the business's employees and the
number of the business's employees who are residents of
affected counties.
(D) If the business claims the preference as a local Indiana
business described in subsection (c)(4), a description of the
capital investments made in the affected counties and a
statement of the amount of those capital investments.
(E) If the business claims the preference as a local Indiana
business described in subsection (c)(5), a description of the
substantial positive economic impact the business has on
the affected counties.
SOURCE: IC 5-28-6-1; (11)HE1004.1.23. -->
SECTION 23. IC 5-28-6-1, AS ADDED BY P.L.4-2005, SECTION
34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2011]: Sec. 1. The corporation shall do the following:
(1) Create and regularly update a strategic economic development
plan.
(2) Establish strategic benchmarks and performance measures.
(3) Monitor and report on Indiana's economic performance.
(4) Market Indiana to businesses worldwide.
(5) Assist Indiana businesses that want to grow.
(6) Solicit funding from the private sector for selected initiatives.
(7) Provide for the orderly economic development and growth of
Indiana.
(8) Establish and coordinate the operation of programs commonly
available to all citizens of Indiana to implement a strategic plan
for the state's economic development and enhance the general
welfare.
(9) Evaluate and analyze the state's economy to determine the
direction of future public and private actions, and report and make
recommendations to the general assembly in an electronic format
under IC 5-14-6 with respect to the state's economy.
(10) Conduct a statewide study to determine specific economic
sectors that should be emphasized by the state and by local
economic development organizations within geographic
regions in Indiana.
(11) Report in an electronic format under IC 5-14-6 the
results of the study conducted under subdivision (10) to the
interim study committee on economic development
established by IC 2-5-31.8-1.
SOURCE: IC 5-28-6-2; (11)HE1004.1.24. -->
SECTION 24. IC 5-28-6-2, AS AMENDED BY P.L.120-2008,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 2. (a) The corporation shall develop and promote
programs designed to make the best use of Indiana resources to ensure
a balanced economy and continuing economic growth for Indiana, and,
for those purposes, may do the following:
(1) Cooperate with federal, state, and local governments and
agencies in the coordination of programs to make the best use of
Indiana resources,
based on a statewide study to determine
specific economic sectors that should be emphasized by the
state and by local economic development organizations within
geographic regions in Indiana.
(2) Receive and expend funds, grants, gifts, and contributions of
money, property, labor, interest accrued from loans made by the
corporation, and other things of value from public and private
sources, including grants from agencies and instrumentalities of
the state and the federal government. The corporation:
(A) may accept federal grants for providing planning
assistance, making grants, or providing other services or
functions necessary to political subdivisions, planning
commissions, or other public or private organizations;
(B) shall administer these grants in accordance with the terms
of the grants; and
(C) may contract with political subdivisions, planning
commissions, or other public or private organizations to carry
out the purposes for which the grants were made.
(3) Direct that assistance, information, and advice regarding the
duties and functions of the corporation be given to the corporation
by an officer, agent, or employee of the executive branch of the
state. The head of any other state department or agency may
assign one (1) or more of the department's or agency's employees
to the corporation on a temporary basis or may direct a division
or an agency under the department's or agency's supervision and
control to make a special study or survey requested by the
corporation.
(b) The corporation shall perform the following duties:
(1) Develop and implement industrial development programs to
encourage expansion of existing industrial, commercial, and
business facilities in Indiana and to encourage new industrial,
commercial, and business locations in Indiana.
(2) Assist businesses and industries in acquiring, improving, and
developing overseas markets and encourage international plant
locations in Indiana. The corporation, with the approval of the
governor, may establish foreign offices to assist in this function.
(3) Promote the growth of minority business enterprises by doing
the following:
(A) Mobilizing and coordinating the activities, resources, and
efforts of governmental and private agencies, businesses, trade
associations, institutions, and individuals.
(B) Assisting minority businesses in obtaining governmental
or commercial financing for expansion or establishment of
new businesses or individual development projects.
(C) Aiding minority businesses in procuring contracts from
governmental or private sources, or both.
(D) Providing technical, managerial, and counseling assistance
to minority business enterprises.
(4) Assist the office of the lieutenant governor in:
(A) community economic development planning;
(B) implementation of programs designed to further
community economic development; and
(C) the development and promotion of Indiana's tourist
resources.
(5) Assist the secretary of agriculture and rural development in
promoting and marketing of Indiana's agricultural products and
provide assistance to the director of the Indiana state department
of agriculture.
(6) With the approval of the governor, implement federal
programs delegated to the state to carry out the purposes of this
article.
(7) Promote the growth of small businesses by doing the
following:
(A) Assisting small businesses in obtaining and preparing the
permits required to conduct business in Indiana.
(B) Serving as a liaison between small businesses and state
agencies.
(C) Providing information concerning business assistance
programs available through government agencies and private
sources.
(8) Establish a public information page on its current Internet site
on the world wide web. The page must provide the following:
(A) By program, cumulative information on the total amount
of incentives awarded, the total number of companies that
received the incentives and were assisted in a year, and the
names and addresses of those companies.
(B) A mechanism on the page whereby the public may request
further information online about specific programs or
incentives awarded.
(C) A mechanism for the public to receive an electronic
response.
(c) The corporation may do the following:
(1) Disseminate information concerning the industrial,
commercial, governmental, educational, cultural, recreational,
agricultural, and other advantages of Indiana.
(2) Plan, direct, and conduct research activities.
(3) Assist in community economic development planning and the
implementation of programs designed to further community
economic development.
SOURCE: IC 5-28-11-10; (11)HE1004.1.25. -->
SECTION 25. IC 5-28-11-10 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 10. The corporation shall
collaborate with local economic development organizations
throughout Indiana. Before August 1 each year through 2014, the
corporation shall submit a written report to the interim study
committee on economic development established by IC 2-5-31.8-1,
indicating how the corporation has collaborated with local
economic development organizations during the previous state
fiscal year.
SOURCE: IC 6-1.1-3-7.5; (11)HE1004.1.26. -->
SECTION 26. IC 6-1.1-3-7.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE MAY 15, 2011 (RETROACTIVE)]: Sec.
7.5. (a) A taxpayer may file an amended personal property tax return,
in conformity with the rules adopted by the department of local
government finance, not more than six (6) months,
if the filing date
for the original personal property tax return is before May 15,
2011, or twelve (12) months, if the filing date for the original
personal property tax return is after May 14, 2011, after the later of
the following:
(1) The filing date for the original personal property tax return, if
the taxpayer is not granted an extension in which to file under
section 7 of this chapter.
(2) The extension date for the original personal property tax
return, if the taxpayer is granted an extension under section 7 of
this chapter.
(b) A tax adjustment related to an amended personal property tax
return shall be made in conformity with rules adopted under IC 4-22-2
by the department of local government finance.
(c) If a taxpayer wishes to correct an error made by the taxpayer on
the taxpayer's original personal property tax return, the taxpayer must
file an amended personal property tax return under this section within
the time required by subsection (a). A taxpayer may claim on an
amended personal property tax return any adjustment or exemption that
would have been allowable under any statute or rule adopted by the
department of local government finance if the adjustment or exemption
had been claimed on the original personal property tax return.
(d) Notwithstanding any other provision, if:
(1) a taxpayer files an amended personal property tax return under
this section in order to correct an error made by the taxpayer on
the taxpayer's original personal property tax return; and
(2) the taxpayer is entitled to a refund of personal property taxes
paid by the taxpayer under the original personal property tax
return;
the taxpayer is not entitled to interest on the refund.
(e) If a taxpayer files an amended personal property tax return for
a year before July 16 of that year, the taxpayer shall pay taxes payable
in the immediately succeeding year based on the assessed value
reported on the amended return.
(f) If a taxpayer files an amended personal property tax return for a
year after July 15 of that year, the taxpayer shall pay taxes payable in
the immediately succeeding year based on the assessed value reported
on the taxpayer's original personal property tax return. Subject to
subsection (l), a taxpayer that paid taxes under this subsection is
entitled to a credit in the amount of taxes paid by the taxpayer on the
remainder of:
(1) the assessed value reported on the taxpayer's original personal
property tax return; minus
(2) the finally determined assessed value that results from the
filing of the taxpayer's amended personal property tax return.
Except as provided in subsection (k), the county auditor shall may
apply the credit against the taxpayer's property taxes on personal
property payable in the year or years that immediately succeeds
succeed the year in which the taxes were paid, as applicable. The
county is not required to pay interest on any amounts that a
taxpayer is entitled to receive as a credit under this section.
(g) If the amount of the A county auditor may carry a credit to
which the taxpayer is entitled under subsection (f) exceeds the amount
of the taxpayer's property taxes on personal property payable in the year
that immediately succeeds the year in which the taxes were paid, the
county auditor shall apply the amount of the excess forward to the
immediately succeeding year or years, as applicable, and use the
credit against the taxpayer's property taxes on personal property in the
next succeeding year. as follows:
(1) If the amount of the credit to which the taxpayer is
initially entitled under subsection (f) does not exceed
twenty-five thousand dollars ($25,000), the county auditor
may carry the credit forward to the year immediately
succeeding the year in which the taxes were paid.
(2) If the amount of the credit to which the taxpayer is
initially entitled under subsection (f) exceeds twenty-five
thousand dollars ($25,000), the county auditor may carry the
credit forward for not more than three (3) consecutive years
immediately succeeding the year in which the taxes were paid.
The credit is reduced each time the credit is applied to the
taxpayer's property taxes on personal property in succeeding years
by the amount applied.
(h) Not later than December 31 of the year in which a credit is
applied under subsection (g), If an excess credit remains after the
credit is applied in the final year to which the credit may be carried
forward under subsection (g), the county auditor shall refund to the
taxpayer the amount of any excess credit that remains after application
of the credit under subsection (g) not later than December 31 of the
final year to which the excess credit may be carried.
(i) The taxpayer is not required to file an application for:
(1) a credit under subsection (f) or (g); or
(2) a refund under subsection (h).
(j) Before August 1 of each year, the county auditor shall provide to
each taxing unit in the county an estimate of the total amount of the
credits under subsection (f) or (g) that will be applied against taxes
imposed by the taxing unit that are payable in the immediately
succeeding year.
(k) A county auditor may refund a credit amount to a taxpayer
before the time the credit would otherwise be applied against property
tax payments under this section.
(l) If a person:
(1) files an amended personal property tax return more than
six (6) months, but less than twelve (12) months, after the
filing date or (if the taxpayer is granted an extension under
section 7 of this chapter) the extension date for the original
personal property tax return being amended; and
(2) is entitled to a credit or refund as a result of the amended
return;
the county auditor shall reduce the credit or refund payable to the
person. The amount of the reduction is ten percent (10%) of the
credit or refund amount.
SOURCE: IC 6-1.1-4-27.5; (11)HE1004.1.27. -->
SECTION 27. IC 6-1.1-4-27.5, AS AMENDED BY P.L.146-2008,
SECTION 78, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 27.5. (a) The auditor of each county shall establish
a property reassessment fund. The county treasurer shall deposit all
collections resulting from the property taxes that the county levies for
the county's property reassessment fund.
(b) With respect to the general reassessment of real property that is
to commence on July 1, 2009, 2010, the county council of each county
shall, for property taxes due in 2006, 2007, 2008, and 2009, levy in
each year against all the taxable property in the county an amount equal
to one-fourth (1/4) of the remainder of:
(1) the estimated costs referred to in section 28.5(a) of this
chapter; minus
(2) the amount levied under this section by the county council for
property taxes due in 2004 and 2005.
(c) With respect to a general reassessment of real property that is to
commence on July 1, 2014, 2015, and each fifth year thereafter, the
county council of each county shall, for property taxes due in the year
that the general reassessment is to commence and the four (4) years
preceding that year, levy against all the taxable property in the county
an amount equal to one-fifth (1/5) of the estimated costs of the general
reassessment under section 28.5 of this chapter.
(d) The department of local government finance shall give to each
county council notice, before January 1 in a year, of the tax levies
required by this section for that year.
(e) The department of local government finance may raise or lower
the property tax levy under this section for a year if the department
determines it is appropriate because the estimated cost of:
(1) a general reassessment; or
(2) making annual adjustments under section 4.5 of this chapter;
has changed.
(f) The county assessor may petition the county fiscal body to
increase the levy under subsection (b) or (c) to pay for the costs of:
(1) a general reassessment;
(2) verification under 50 IAC 21-3-2 of sales disclosure forms
forwarded to the county assessor under IC 6-1.1-5.5-3; or
(3) processing annual adjustments under section 4.5 of this
chapter.
The assessor must document the needs and reasons for the increased
funding.
(g) If the county fiscal body denies a petition under subsection (f),
the county assessor may appeal to the department of local government
finance. The department of local government finance shall:
(1) hear the appeal; and
(2) determine whether the additional levy is necessary.
SOURCE: IC 6-1.1-12-37; (11)HE1004.1.28. -->
SECTION 28. IC 6-1.1-12-37, AS AMENDED BY P.L.113-2010,
SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
MARCH 1, 2011 (RETROACTIVE)]: 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:
(A) that is located in Indiana;
(B) that:
(i) the individual owns;
(ii) the individual 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;
(iii) the individual 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); or
(iv) is a residence described in section 17.9 of this chapter
that is owned by a trust if the individual is an individual
described in section 17.9 of this chapter; and
(C) that consists of a dwelling and the real estate, not
exceeding one (1) acre, that immediately surrounds that
dwelling.
Except as provided in subsection (k), the term does not include
property owned by a corporation, partnership, limited liability
company, or other entity not described in this subdivision.
(b) Each year a homestead is eligible for a standard deduction from
the assessed value of the homestead for an assessment date. The
deduction provided by this section applies to property taxes first due
and payable for an assessment date only if an individual has an interest
in the homestead described in subsection (a)(2)(B) on:
(1) the assessment date; or
(2) any date in the same year after an assessment date that a
statement is filed under subsection (e) or section 44 of this
chapter, if the property consists of real property.
Subject to subsection (c), the auditor of the county shall record and
make the deduction for the individual or entity qualifying for the
deduction.
(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) 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) forty-five thousand dollars ($45,000).
(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) Except as provided in sections 17.8 and 44 of this chapter and
subject to section 45 of this chapter, an individual who desires to claim
the deduction provided by this section 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 homestead is
located. The statement must include:
(1) the parcel number or key number of the property and the name
of the city, town, or township in which the property is located;
(2) the name of any other location in which the applicant or the
applicant's spouse owns, is buying, or has a beneficial interest in
residential real property;
(3) the names of:
(A) the applicant and the applicant's spouse (if any):
(i) as the names appear in the records of the United States
Social Security Administration for the purposes of the
issuance of a Social Security card and Social Security
number; or
(ii) that they use as their legal names when they sign their
names on legal documents;
if the applicant is an individual; or
(B) each individual who qualifies property as a homestead
under subsection (a)(2)(B) and the individual's spouse (if any):
(i) as the names appear in the records of the United States
Social Security Administration for the purposes of the
issuance of a Social Security card and Social Security
number; or
(ii) that they use as their legal names when they sign their
names on legal documents;
if the applicant is not an individual; and
(4) either:
(A) the last five (5) digits of the applicant's Social Security
number and the last five (5) digits of the Social Security
number of the applicant's spouse (if any); or
(B) if the applicant or the applicant's spouse (if any) do not
have a Social Security number, any of the following for that
individual:
(i) The last five (5) digits of the individual's driver's license
number.
(ii) The last five (5) digits of the individual's state
identification card number.
(iii) If the individual does not have a driver's license or a
state identification card, the last five (5) digits of a control
number that is on a document issued to the individual by the
federal government and determined by the department of
local government finance to be acceptable.
If a form or statement provided to the county auditor under this section,
IC 6-1.1-22-8.1, or IC 6-1.1-22.5-12 includes the telephone number or
part or all of the Social Security number of a party or other number
described in subdivision (4)(B) of a party, the telephone number and
the Social Security number or other number described in subdivision
(4)(B) included are confidential. The statement may be filed in person
or by mail. If the statement is mailed, the mailing must be postmarked
on or before the last day for filing. The statement applies for that first
year and any succeeding year for which the deduction is allowed. With
respect to real property, the statement must be completed and dated in
the calendar year for which the person desires to obtain the deduction
and filed with the county auditor on or before January 5 of the
immediately succeeding calendar year. With respect to a mobile home
that is not assessed as real property, the person must file the statement
during the twelve (12) months before March 31 of the year for which
the person desires to obtain the deduction.
(f) If an individual who is receiving the deduction provided by this
section or who otherwise qualifies property for a deduction under this
section:
(1) changes the use of the individual's property so that part or all
of the property no longer qualifies for the deduction under this
section; or
(2) is no longer eligible for a deduction under this section on
another parcel of property because:
(A) the individual would otherwise receive the benefit of more
than one (1) deduction under this chapter; or
(B) the individual maintains the individual's principal place of
residence with another individual who receives a deduction
under this section;
the individual must file a certified statement with the auditor of the
county, notifying the auditor of the change of use, not more than sixty
(60) days after the date of that change. An individual who fails to file
the statement required by this subsection is liable for any additional
taxes that would have been due on the property if the individual had
filed the statement as required by this subsection plus a civil penalty
equal to ten percent (10%) of the additional taxes due. The civil penalty
imposed under this subsection is in addition to any interest and
penalties for a delinquent payment that might otherwise be due. One
percent (1%) of the total civil penalty collected under this subsection
shall be transferred by the county to the department of local
government finance for use by the department in establishing and
maintaining the homestead property data base under subsection (i) and,
to the extent there is money remaining, for any other purposes of the
department. This amount becomes part of the property tax liability for
purposes of this article.
(g) The department of local government finance shall adopt rules or
guidelines concerning the application for a deduction under this
section.
(h) This subsection does not apply to property in the first year for
which a deduction is claimed under this section if the sole reason that
a deduction is claimed on other property is that the individual or
married couple maintained a principal residence at the other property
on March 1 in the same year in which an application for a deduction is
filed under this section or, if the application is for a homestead that is
assessed as personal property, on March 1 in the immediately
preceding year and the individual or married couple is moving the
individual's or married couple's principal residence to the property that
is the subject of the application. Except as provided in subsection (n),
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.
(i) The department of local government finance shall provide secure
access to county auditors to a homestead property data base that
includes access to the homestead owner's name and the numbers
required from the homestead owner under subsection (e)(4) for the sole
purpose of verifying whether an owner is wrongly claiming a deduction
under this chapter or a credit under IC 6-1.1-20.4, IC 6-1.1-20.6, or
IC 6-3.5.
(j) The department of local government finance shall work with
county auditors to develop procedures to determine whether a property
owner that is claiming a standard deduction or homestead credit is not
eligible for the standard deduction or homestead credit because the
property owner's principal place of residence is outside Indiana.
(k) As used in this section, "homestead" includes property that
satisfies each of the following requirements:
(1) The property is located in Indiana and consists of a dwelling
and the real estate, not exceeding one (1) acre, that immediately
surrounds that dwelling.
(2) The property is the principal place of residence of an
individual.
(3) The property is owned by an entity that is not described in
subsection (a)(2)(B).
(4) The individual residing on the property is a shareholder,
partner, or member of the entity that owns the property.
(5) The property was eligible for the standard deduction under
this section on March 1, 2009.
(l) If a county auditor terminates a deduction for property described
in subsection (k) with respect to property taxes that are:
(1) imposed for an assessment date in 2009; and
(2) first due and payable in 2010;
on the grounds that the property is not owned by an entity described in
subsection (a)(2)(B), the county auditor shall reinstate the deduction if
the taxpayer provides proof that the property is eligible for the
deduction in accordance with subsection (k) and that the individual
residing on the property is not claiming the deduction for any other
property.
(m) For assessments dates after 2009, the term "homestead"
includes:
(1) a deck or patio;
(2) a gazebo; or
(3) another residential yard structure, as defined in rules adopted
by the department of local government finance (other than a
swimming pool);
that is assessed as real property and attached to the dwelling.
(n) A county auditor shall grant an individual a deduction under
this section regardless of whether the individual and the
individual's spouse claim a deduction on two (2) different
applications and each application claims a deduction for different
property if the property owned by the individual's spouse is located
outside Indiana and the individual files an affidavit with the county
auditor containing the following information:
(1) The names of the county and state in which the
individual's spouse claims a deduction substantially similar to
the deduction allowed by this section.
(2) A statement made under penalty of perjury that the
following are true:
(A) That the individual and the individual's spouse
maintain separate principal places of residence.
(B) That neither the individual nor the individual's spouse
has an ownership interest in the other's principal place of
residence.
(C) That neither the individual nor the individual's spouse
has, for that same year, claimed a standard or
substantially similar deduction for any property other than
the property maintained as a principal place of residence
by the respective individuals.
A county auditor may require an individual or an individual's
spouse to provide evidence of the accuracy of the information
contained in an affidavit submitted under this subsection. The
evidence required of the individual or the individual's spouse may
include state income tax returns, excise tax payment information,
property tax payment information, driver license information, and
voter registration information.
(o) If:
(1) a property owner files a statement under subsection (e) to
claim the deduction provided by this section for a particular
property; and
(2) the county auditor receiving the filed statement determines
that the property owner's property is not eligible for the
deduction;
the county auditor shall inform the property owner of the county
auditor's determination in writing.
SOURCE: IC 6-1.1-12-46; (11)HE1004.1.29. -->
SECTION 29. IC 6-1.1-12-46 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2011 (RETROACTIVE)]:
Sec. 46. (a)
This section applies to real property for an assessment date in 2011
or a later year if:
(1) the real property is not exempt from property taxation for
the assessment date;
(2) title to the real property is transferred after the
assessment date and on or before the December 31 that next
succeeds the assessment date;
(3) the transferee of the real property applies for an
exemption under IC 6-1.1-11 for the next succeeding
assessment date; and
(4) the county property tax assessment board of appeals
determines that the real property is exempt from property
taxation for that next succeeding assessment date.
(b) For the assessment date referred to in subsection (a)(1), real
property is eligible for any deductions for which the transferor
under subsection (a)(2) was eligible for that assessment date under
the following:
(1) IC 6-1.1-12-1.
(2) IC 6-1.1-12-9.
(3) IC 6-1.1-12-11.
(4) IC 6-1.1-12-13.
(5) IC 6-1.1-12-14.
(6) IC 6-1.1-12-16.
(7) IC 6-1.1-12-17.4.
(8) IC 6-1.1-12-18.
(9) IC 6-1.1-12-22.
(10) IC 6-1.1-12-37.
(11) IC 6-1.1-12-37.5.
(c) For the payment date applicable to the assessment date
referred to in subsection (a)(1), real property is eligible for the
credit for excessive residential property taxes under IC 6-1.1-20.6
for which the transferor under subsection (a)(2) would be eligible
for that payment date if the transfer had not occurred.
SOURCE: IC 6-1.1-15-1; (11)HE1004.1.30. -->
SECTION 30. IC 6-1.1-15-1, AS AMENDED BY P.L.182-2009(ss),
SECTION 111, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 1. (a) A taxpayer may obtain a
review by the county board of a county or township official's action
with respect to either or both of the following:
(1) The assessment of the taxpayer's tangible property.
(2) A deduction for which a review under this section is
authorized by any of the following:
(A) IC 6-1.1-12-25.5.
(B) IC 6-1.1-12-28.5.
(C) IC 6-1.1-12-35.5.
(D) IC 6-1.1-12.1-5.
(E) IC 6-1.1-12.1-5.3.
(F) IC 6-1.1-12.1-5.4.
(b) At the time that notice of an action referred to in subsection (a)
is given to the taxpayer, the taxpayer shall also be informed in writing
of:
(1) the opportunity for a review under this section, including a
preliminary informal meeting under subsection (h)(2) with the
county or township official referred to in this subsection; and
(2) the procedures the taxpayer must follow in order to obtain a
review under this section.
(c) In order to obtain a review of an assessment or deduction
effective for the assessment date to which the notice referred to in
subsection (b) applies, the taxpayer must file a notice in writing with
the county or township official referred to in subsection (a) not later
than forty-five (45) days after the date of the notice referred to in
subsection (b).
(d) A taxpayer may obtain a review by the county board of the
assessment of the taxpayer's tangible property effective for an
assessment date for which a notice of assessment is not given as
described in subsection (b). To obtain the review, the taxpayer must file
a notice in writing with the township assessor, or the county assessor
if the township is not served by a township assessor. The right of a
taxpayer to obtain a review under this subsection for an assessment
date for which a notice of assessment is not given does not relieve an
assessing official of the duty to provide the taxpayer with the notice of
assessment as otherwise required by this article. The notice to obtain
a review must be filed not later than the later of:
(1) May 10 of the year; or
(2) forty-five (45) days after the date of the tax statement mailed
by the county treasurer, regardless of whether the assessing
official changes the taxpayer's assessment.
(e) A change in an assessment made as a result of a notice for
review filed by a taxpayer under subsection (d) after the time
prescribed in subsection (d) becomes effective for the next assessment
date. A change in an assessment made as a result of a notice for review
filed by a taxpayer under subsection (c) or (d) remains in effect from
the assessment date for which the change is made until the next
assessment date for which the assessment is changed under this article.
(f) The written notice filed by a taxpayer under subsection (c) or (d)
must include the following information:
(1) The name of the taxpayer.
(2) The address and parcel or key number of the property.
(3) The address and telephone number of the taxpayer.
(g) The filing of a notice under subsection (c) or (d):
(1) initiates a review under this section; and
(2) constitutes a request by the taxpayer for a preliminary
informal meeting with the official referred to in subsection (a).
(h) A county or township official who receives a notice for review
filed by a taxpayer under subsection (c) or (d) shall:
(1) immediately forward the notice to the county board; and
(2) attempt to hold a preliminary informal meeting with the
taxpayer to resolve as many issues as possible by:
(A) discussing the specifics of the taxpayer's assessment or
deduction;
(B) reviewing the taxpayer's property record card;
(C) explaining to the taxpayer how the assessment or
deduction was determined;
(D) providing to the taxpayer information about the statutes,
rules, and guidelines that govern the determination of the
assessment or deduction;
(E) noting and considering objections of the taxpayer;
(F) considering all errors alleged by the taxpayer; and
(G) otherwise educating the taxpayer about:
(i) the taxpayer's assessment or deduction;
(ii) the assessment or deduction process; and
(iii) the assessment or deduction appeal process.
(i) Not later than ten (10) days after the informal preliminary
meeting, the official referred to in subsection (a) shall forward to the
county auditor and the county board the results of the conference on a
form prescribed by the department of local government finance that
must be completed and signed by the taxpayer and the official. The
form must indicate the following:
(1) If the taxpayer and the official agree on the resolution of all
assessment or deduction issues in the review, a statement of:
(A) those issues; and
(B) the assessed value of the tangible property or the amount
of the deduction that results from the resolution of those issues
in the manner agreed to by the taxpayer and the official.
(2) If the taxpayer and the official do not agree on the resolution
of all assessment or deduction issues in the review:
(A) a statement of those issues; and
(B) the identification of:
(i) the issues on which the taxpayer and the official agree;
and
(ii) the issues on which the taxpayer and the official
disagree.
(j) If the county board receives a form referred to in subsection
(i)(1) before the hearing scheduled under subsection (k):
(1) the county board shall cancel the hearing;
(2) the county official referred to in subsection (a) shall give
notice to the taxpayer, the county board, the county assessor, and
the county auditor of the assessment or deduction in the amount
referred to in subsection (i)(1)(B); and
(3) if the matter in issue is the assessment of tangible property,
the county board may reserve the right to change the assessment
under IC 6-1.1-13.
(k) If:
(1) subsection (i)(2) applies; or
(2) the county board does not receive a form referred to in
subsection (i) not later than one hundred twenty (120) days after
the date of the notice for review filed by the taxpayer under
subsection (c) or (d);
the county board shall hold a hearing on a review under this subsection
not later than one hundred eighty (180) days after the date of that
notice. The county board shall, by mail, give notice of the date, time,
and place fixed for the hearing to the taxpayer and the county or
township official with whom the taxpayer filed the notice for review.
The taxpayer and the county or township official with whom the
taxpayer filed the notice for review are parties to the proceeding before
the county board.
(l) At the hearing required under subsection (k):
(1) the taxpayer may present the taxpayer's reasons for
disagreement with the assessment or deduction; and
(2) the county or township official with whom the taxpayer filed
the notice for review must present:
(A) the basis for the assessment or deduction decision; and
(B) the reasons the taxpayer's contentions should be denied.
(m) The official referred to in subsection (a) may not require the
taxpayer to provide documentary evidence at the preliminary informal
meeting under subsection (h). The county board may not require a
taxpayer to file documentary evidence or summaries of statements of
testimonial evidence before the hearing required under subsection (k).
If the action for which a taxpayer seeks review under this section is the
assessment of tangible property, the taxpayer is not required to have an
appraisal of the property in order to do the following:
(1) Initiate the review.
(2) Prosecute the review.
(n) The county board shall prepare a written decision resolving all
of the issues under review. The county board shall, by mail, give notice
of its determination not later than one hundred twenty (120) days after
the hearing under subsection (k) to the taxpayer, the official referred to
in subsection (a), the county assessor, and the county auditor.
(o) If the maximum time elapses:
(1) under subsection (k) for the county board to hold a hearing; or
(2) under subsection (n) for the county board to give notice of its
determination;
the taxpayer may initiate a proceeding for review before the Indiana
board by taking the action required by section 3 of this chapter at any
time after the maximum time elapses.
(p) This subsection applies if the assessment for which a notice of
review is filed increased the assessed value of the assessed property by
more than five percent (5%) over the assessed value finally determined
for the immediately preceding assessment date. The county assessor or
township assessor making the assessment has the burden of proving
that the assessment is correct.
SOURCE: IC 6-1.1-15-12; (11)HE1004.1.31. -->
SECTION 31. IC 6-1.1-15-12, AS AMENDED BY
P.L.182-2009(ss), SECTION 112, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: 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:
(A) the proper credit
for under IC 6-1.1-20.6-7.5 for
property taxes imposed for an assessment date after
January 15, 2011;
(B) any other credit permitted by law;
(C) an exemption
permitted by law; or
(D) a deduction permitted by law.
(b) The county auditor shall correct an error described under
subsection (a)(1), (a)(2), (a)(3), (a)(4), or (a)(5) when the county
auditor finds that the error exists.
(c) If the tax is based on an assessment made or determined by the
department of local government finance, the county auditor shall not
correct an error described under subsection (a)(6), (a)(7), or (a)(8) until
after the correction is either approved by the department of local
government finance or ordered by the tax court.
(d) If the tax is not based on an assessment made or determined by
the department of local government finance, the county auditor shall
correct an error described under subsection (a)(6), (a)(7), or (a)(8) only
if the correction is first approved by at least two (2) of the following
officials:
(1) The township assessor (if any).
(2) The county auditor.
(3) The county assessor.
If two (2) of these officials do not approve such a correction, the county
auditor shall refer the matter to the county board for determination. The
county board shall provide a copy of the determination to the taxpayer
and to the county auditor.
(e) A taxpayer may appeal a determination of the county board to
the Indiana board for a final administrative determination. An appeal
under this section shall be conducted in the same manner as appeals
under sections 4 through 8 of this chapter. The Indiana board shall send
the final administrative determination to the taxpayer, the county
auditor, the county assessor, and the township assessor (if any).
(f) If a correction or change is made in the tax duplicate after it is
delivered to the county treasurer, the county auditor shall transmit a
certificate of correction to the county treasurer. The county treasurer
shall keep the certificate as the voucher for settlement with the county
auditor.
(g) A taxpayer that files a personal property tax return under
IC 6-1.1-3 may not petition under this section for the correction of an
error made by the taxpayer on the taxpayer's personal property tax
return. If the taxpayer wishes to correct an error made by the taxpayer
on the taxpayer's personal property tax return, the taxpayer must
instead file an amended personal property tax return under
IC 6-1.1-3-7.5.
(h) A taxpayer that files a statement under IC 6-1.1-8-19 may not
petition under this section for the correction of an error made by the
taxpayer on the taxpayer's statement. If the taxpayer wishes to correct
an error made by the taxpayer on the taxpayer's statement, the taxpayer
must instead initiate an objection under IC 6-1.1-8-28 or an appeal
under IC 6-1.1-8-30.
SOURCE: IC 6-1.1-15-17; (11)HE1004.1.32. -->
SECTION 32. IC 6-1.1-15-17 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 17. This section applies to any
review or appeal of an assessment under this chapter if the
assessment that is the subject of the review or appeal increased the
assessed value of the assessed property by more than five percent
(5%) over the assessed value determined by the county assessor or
township assessor (if any) for the immediately preceding
assessment date for the same property. The county assessor or
township assessor making the assessment has the burden of
proving that the assessment is correct in any review or appeal
under this chapter and in any appeals taken to the Indiana board
of tax review or to the Indiana tax court.
SOURCE: IC 6-1.1-17-16.2; (11)HE1004.1.33. -->
SECTION 33. IC 6-1.1-17-16.2 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 16.2. The department of local
government finance may not approve the budget of a taxing unit or
a supplemental appropriation for a taxing unit until the taxing unit
files an annual report under IC 5-11-1-4 or IC 5-11-13 for the
preceding calendar year, unless the taxing unit did not exist as of
March 1 of the calendar year preceding the ensuing calendar year
by two (2) years. This section applies to a taxing unit that is the
successor to another taxing unit or the result of a consolidation or
merger of more than one (1) taxing unit, if an annual report under
IC 5-11-1-4 or IC 5-11-13 has not been filed for each predecessor
taxing unit.
SOURCE: IC 6-1.1-18-12; (11)HE1004.1.34. -->
SECTION 34. IC 6-1.1-18-12, AS AMENDED BY P.L.146-2008,
SECTION 168, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 12. (a) For purposes of this section,
"maximum rate" refers to the maximum:
(1) property tax rate or rates; or
(2) special benefits tax rate or rates;
referred to in the statutes listed in subsection (d).
(b) The maximum rate for taxes first due and payable after 2003 is
the maximum rate that would have been determined under subsection
(e) for taxes first due and payable in 2003 if subsection (e) had applied
for taxes first due and payable in 2003.
(c) The maximum rate must be adjusted each year to account for the
change in assessed value of real property that results from:
(1) an annual adjustment of the assessed value of real property
under IC 6-1.1-4-4.5; or
(2) a general reassessment of real property under IC 6-1.1-4-4.
(d) The statutes to which subsection (a) refers are:
(1) IC 8-10-5-17;
(2) IC 8-22-3-11;
(3) IC 8-22-3-25;
(4) IC 12-29-1-1;
(5) IC 12-29-1-2;
(6) IC 12-29-1-3;
(7) IC 12-29-3-6;
(8) IC 13-21-3-12;
(9) IC 13-21-3-15;
(10) IC 14-27-6-30;
(11) IC 14-33-7-3;
(12) IC 14-33-21-5;
(13) IC 15-14-7-4;
(14) IC 15-14-9-1;
(15) IC 15-14-9-2;
(16) IC 16-20-2-18;
(17) IC 16-20-4-27;
(18) IC 16-20-7-2;
(19) IC 16-22-14;
(20) IC 16-23-1-29;
(21) IC 16-23-3-6;
(22) IC 16-23-4-2;
(23) IC 16-23-5-6;
(24) IC 16-23-7-2;
(25) IC 16-23-8-2;
(26) IC 16-23-9-2;
(27) IC 16-41-15-5;
(28) IC 16-41-33-4;
(29) IC 20-46-2-3 (before its repeal on January 1, 2009);
(30) IC 20-46-6-5;
(31) IC 20-49-2-10;
(32) IC 36-1-19-1;
(33) IC 23-14-66-2;
(34) IC 23-14-67-3;
(35) IC 36-7-13-4;
(36) IC 36-7-14-28;
(37) IC 36-7-15.1-16;
(38) IC 36-8-19-8.5;
(39) IC 36-9-6.1-2;
(40) IC 36-9-17.5-4;
(41) IC 36-9-27-73;
(42) IC 36-9-29-31;
(43) IC 36-9-29.1-15;
(44) IC 36-10-6-2;
(45) IC 36-10-7-7;
(46) IC 36-10-7-8;
(47) IC 36-10-7.5-19;
(48) IC 36-10-13-5;
(49) IC 36-10-13-7;
(50) IC 36-10-14-4;
(51) IC 36-12-7-7;
(52) IC 36-12-7-8;
(53) IC 36-12-12-10; and
(54) any statute enacted after December 31, 2003, that:
(A) establishes a maximum rate for any part of the:
(i) property taxes; or
(ii) special benefits taxes;
imposed by a political subdivision; and
(B) does not exempt the maximum rate from the adjustment
under this section.
(e) The new maximum rate under a statute listed in subsection (d)
is the tax rate determined under STEP SEVEN of the following STEPS:
STEP ONE: Determine the maximum rate for the political
subdivision levying a property tax or special benefits tax under
the statute for the year preceding the year in which the annual
adjustment or general reassessment takes effect.
STEP TWO:
Except as provided in subsection (g), determine
the actual percentage
increase change (rounded to the nearest
one-hundredth percent (0.01%)) in the assessed value (before the
adjustment, if any, under IC 6-1.1-4-4.5) of the taxable property
from the year preceding the year the annual adjustment or general
reassessment takes effect to the year that the annual adjustment or
general reassessment takes effect.
STEP THREE: Determine the three (3) calendar years that
immediately precede the ensuing calendar year and in which a
statewide general reassessment of real property does not first take
effect.
STEP FOUR:
Except as provided in subsection (g), compute
separately, for each of the calendar years determined in STEP
THREE, the actual percentage
increase change (rounded to the
nearest one-hundredth percent (0.01%)) in the assessed value
(before the adjustment, if any, under IC 6-1.1-4-4.5) of the taxable
property from the preceding year.
STEP FIVE: Divide the sum of the three (3) quotients computed
in STEP FOUR by three (3).
STEP SIX: Determine the greater of the following:
(A) Zero (0).
(B) The result of the STEP TWO percentage minus the STEP
FIVE percentage.
STEP SEVEN: Determine the quotient of the STEP ONE tax rate
divided by the sum of one (1) plus the STEP SIX percentage
increase.
(f) The department of local government finance shall compute the
maximum rate allowed under subsection (e) and provide the rate to
each political subdivision with authority to levy a tax under a statute
listed in subsection (d).
(g) This subsection applies to STEP TWO and STEP FOUR of
subsection (e) for taxes first due and payable after 2011. If the
assessed value change used in the STEPS was not an increase, the
STEPS are applied using instead:
(1) the actual percentage decrease (rounded to the nearest
one-hundredth percent (0.01%)) in the assessed value (before
the adjustment, if any, under IC 6-1.1-4-4.5) of the taxable
property; or
(2) zero (0) if the assessed value did not increase or decrease.
SOURCE: IC 6-1.1-18.5-3; (11)HE1004.1.35. -->
SECTION 35. IC 6-1.1-18.5-3, AS AMENDED BY SEA 295-2011,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012]: Sec. 3. (a) A civil taxing unit
that is treated as not
being located in an adopting county under section 4 of this chapter may
not impose an ad valorem property tax levy for an ensuing calendar
year that exceeds the amount determined in the last STEP of the
following STEPS:
STEP ONE:
Add Determine the civil taxing unit's maximum
permissible ad valorem property tax levy for the preceding
calendar year.
to the part of the civil taxing unit's certified share,
if any, that was used to reduce the civil taxing unit's ad valorem
property tax levy under STEP EIGHT of subsection (b) for that
preceding calendar year.
STEP TWO: Multiply the amount determined in STEP ONE by
the amount determined in the last STEP of section 2(b) of this
chapter.
STEP THREE: Determine the lesser of one and fifteen hundredths
(1.15) or the quotient (rounded to the nearest ten-thousandth
(0.0001)), of the assessed value of all taxable property subject to
the civil taxing unit's ad valorem property tax levy for the ensuing
calendar year, divided by the assessed value of all taxable
property that is subject to the civil taxing unit's ad valorem
property tax levy for the ensuing calendar year and that is
contained within the geographic area that was subject to the civil
taxing unit's ad valorem property tax levy in the preceding
calendar year.
STEP FOUR: Determine the greater of the amount determined in
STEP THREE or one (1).
STEP FIVE: Multiply the amount determined in STEP TWO by
the amount determined in STEP FOUR.
STEP SIX: Add the amount determined under STEP TWO to the
amount determined under subsection (c).
STEP SEVEN: Determine the greater of the amount determined
under STEP FIVE or the amount determined under STEP SIX.
STEP SIX: Add the amount determined under STEP TWO to
the amount of an excessive levy appeal granted under section
13 of this chapter for the ensuing calendar year.
STEP SEVEN: Determine the greater of STEP FIVE or STEP
SIX.
(b) Except as otherwise provided in this chapter, a civil taxing unit
that is treated as being located in an adopting county under section 4 of
this chapter may not impose an ad valorem property tax levy for an
ensuing calendar year that exceeds the amount determined in the last
STEP of the following STEPS:
STEP ONE: Add the civil taxing unit's maximum permissible ad
valorem property tax levy for the preceding calendar year to the
part of the civil taxing unit's certified share, if any, used to reduce
the civil taxing unit's ad valorem property tax levy under STEP
EIGHT of this subsection for that preceding calendar year.
STEP TWO: Multiply the amount determined in STEP ONE by
the amount determined in the last STEP of section 2(b) of this
chapter.
STEP THREE: Determine the lesser of one and fifteen hundredths
(1.15) or the quotient of the assessed value of all taxable property
subject to the civil taxing unit's ad valorem property tax levy for
the ensuing calendar year divided by the assessed value of all
taxable property that is subject to the civil taxing unit's ad
valorem property tax levy for the ensuing calendar year and that
is contained within the geographic area that was subject to the
civil taxing unit's ad valorem property tax levy in the preceding
calendar year.
STEP FOUR: Determine the greater of the amount determined in
STEP THREE or one (1).
STEP FIVE: Multiply the amount determined in STEP TWO by
the amount determined in STEP FOUR.
STEP SIX: Add the amount determined under STEP TWO to the
amount determined under subsection (c).
STEP SEVEN: Determine the greater of the amount determined
under STEP FIVE or the amount determined under STEP SIX.
STEP EIGHT: Subtract the amount determined under STEP FIVE
of subsection (e) from the amount determined under STEP
SEVEN of this subsection.
(c) The amount to be entered under STEP SIX of subsection (a) or
STEP SIX of subsection (b), as applicable, equals the sum of the
following:
(1) If a civil taxing unit in the immediately preceding calendar
year provided an area outside its boundaries with services on a
contractual basis and in the ensuing calendar year that area has
been annexed by the civil taxing unit, the amount paid by the
annexed area during the immediately preceding calendar year for
services that the civil taxing unit must provide to that area during
the ensuing calendar year as a result of the annexation.
(2) If the civil taxing unit has had an excessive levy appeal
approved under section 13(1) of this chapter for the ensuing
calendar year, an amount determined by the civil taxing unit for
the ensuing calendar year that does not exceed the amount of that
excessive levy.
In all other cases, the amount to be entered under STEP SIX of
subsection (a) or STEP SIX of subsection (b), as the case may be,
equals zero (0).
(d) This subsection applies only to civil taxing units located in a
county having a county adjusted gross income tax rate for resident
county taxpayers (as defined in IC 6-3.5-1.1-1) of one percent (1%) as
of January 1 of the ensuing calendar year. For each civil taxing unit, the
amount to be added to the amount determined in subsection (e), STEP
FOUR, is determined using the following formula:
STEP ONE: Multiply the civil taxing unit's maximum permissible
ad valorem property tax levy for the preceding calendar year by
two percent (2%).
STEP TWO: For the determination year, the amount to be used as
the STEP TWO amount is the amount determined in subsection
(f) for the civil taxing unit. For each year following the
determination year the STEP TWO amount is the lesser of:
(A) the amount determined in STEP ONE; or
(B) the amount determined in subsection (f) for the civil taxing
unit.
STEP THREE: Determine the greater of:
(A) zero (0); or
(B) the civil taxing unit's certified share for the ensuing
calendar year minus the greater of:
(i) the civil taxing unit's certified share for the calendar year
that immediately precedes the ensuing calendar year; or
(ii) the civil taxing unit's base year certified share.
STEP FOUR: Determine the greater of:
(A) zero (0); or
(B) the amount determined in STEP TWO minus the amount
determined in STEP THREE.
Add the amount determined in STEP FOUR to the amount determined
in subsection (e), STEP THREE, as provided in subsection (e), STEP
FOUR.
(e) For each civil taxing unit, the amount to be subtracted under
subsection (b), STEP EIGHT, is determined using the following
formula:
STEP ONE: Determine the lesser of the civil taxing unit's base
year certified share for the ensuing calendar year, as determined
under section 5 of this chapter, or the civil taxing unit's certified
share for the ensuing calendar year.
STEP TWO: Determine the greater of:
(A) zero (0); or
(B) the remainder of:
(i) the amount of federal revenue sharing money that was
received by the civil taxing unit in 1985; minus
(ii) the amount of federal revenue sharing money that will be
received by the civil taxing unit in the year preceding the
ensuing calendar year.
STEP THREE: Determine the lesser of:
(A) the amount determined in STEP TWO; or
(B) the amount determined in subsection (f) for the civil taxing
unit.
STEP FOUR: Add the amount determined in subsection (d),
STEP FOUR, to the amount determined in STEP THREE.
STEP FIVE: Subtract the amount determined in STEP FOUR
from the amount determined in STEP ONE.
(f) As used in this section, a taxing unit's "determination year"
means the latest of:
(1) calendar year 1987, if the taxing unit is treated as being
located in an adopting county for calendar year 1987 under
section 4 of this chapter;
(2) the taxing unit's base year, as defined in section 5 of this
chapter, if the taxing unit is treated as not being located in an
adopting county for calendar year 1987 under section 4 of this
chapter; or
(3) the ensuing calendar year following the first year that the
taxing unit is located in a county that has a county adjusted gross
income tax rate of more than one-half percent (0.5%) on July 1 of
that year.
The amount to be used in subsections (d) and (e) for a taxing unit
depends upon the taxing unit's certified share for the ensuing calendar
year, the taxing unit's determination year, and the county adjusted gross
income tax rate for resident county taxpayers (as defined in
IC 6-3.5-1.1-1) that is in effect in the taxing unit's county on July 1 of
the year preceding the ensuing calendar year. For the determination
year and the ensuing calendar years following the taxing unit's
determination year, the amount is the taxing unit's certified share for
the ensuing calendar year multiplied by the appropriate factor
prescribed in the following table:
COUNTIES WITH A TAX RATE OF 1/2%
Subsection (e)
Year
Factor
For the determination year and each ensuing
calendar year following the determination year 0
COUNTIES WITH A TAX RATE OF 3/4%
Subsection (e)
Year
Factor
For the determination year and each ensuing
calendar year following the determination year 1/2
COUNTIES WITH A TAX RATE OF 1.0%
Subsection (d)
Subsection (e)
Year Factor
Factor
For the determination year 1/6
1/3
For the ensuing calendar year
following the determination year 1/4
1/3
For the ensuing calendar year
following the determination year
by two (2) years 1/3
1/3
(g) (b) This subsection applies only to property taxes first due and
payable after December 31, 2007. This subsection applies only to a
civil taxing unit that is located in a county for which a county adjusted
gross income tax rate is first imposed or is increased in a particular
year under IC 6-3.5-1.1-24 or a county option income tax rate is first
imposed or is increased in a particular year under IC 6-3.5-6-30.
Notwithstanding any provision in this section or any other section of
this chapter and except as provided in subsection (h), (c), the maximum
permissible ad valorem property tax levy calculated under this section
for the ensuing calendar year for a civil taxing unit subject to this
section is equal to the civil taxing unit's maximum permissible ad
valorem property tax levy for the current calendar year.
(h) (c) 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), (b), 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), (b), this portion is allowed to increase
as otherwise provided in this section. If the department of local
government finance increases the civil taxing unit's maximum
permissible ad valorem property tax levy under this subsection, any
additional property taxes imposed by the civil taxing unit under the
adjustment shall be paid only by the taxpayers in the county or counties
described in subdivision (2).
SOURCE: IC 6-1.1-18.5-4; (11)HE1004.1.36. -->
SECTION 36. IC 6-1.1-18.5-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 4. For purposes of
determining whether a civil taxing unit is subject to the levy limit
imposed by section
3(a) or 3(b) 3 of this chapter for an ensuing
calendar year, the civil taxing unit shall be treated as being located in
an adopting county if on September 1 of the preceding calendar year
the county adjusted gross income tax was in effect in the county in
which the civil taxing unit is located. In all other cases, civil taxing
units shall be treated as not being located in an adopting county for an
ensuing budget year.
SOURCE: IC 6-1.1-18.5-6; (11)HE1004.1.37. -->
SECTION 37. IC 6-1.1-18.5-6, AS AMENDED BY P.L.3-2008,
SECTION 44, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 6. For purposes of STEP THREE of section 3(a)
of this chapter and STEP THREE of section 3(b) of this chapter, 3 of
this chapter, the assessed value of taxable property is the assessed
value of that property as determined by the department of local
government finance in fixing the civil taxing unit's budget, levy, and
rate for the applicable calendar year, excluding deductions allowed
under IC 6-1.1-12 or IC 6-1.1-12.1.
SOURCE: IC 6-1.1-18.5-9.8; (11)HE1004.1.38. -->
SECTION 38. IC 6-1.1-18.5-9.8, AS AMENDED BY P.L.219-2007,
SECTION 55, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 9.8. (a) For purposes of determining the property
tax levy limit imposed on a city, town, or county under section 3 of this
chapter, the city, town, or county's ad valorem property tax levy for a
particular calendar year does not include an amount equal to the lesser
of:
(1) the amount of ad valorem property taxes that would be first
due and payable to the city, town, or county during the ensuing
calendar year if the taxing unit imposed the maximum permissible
property tax rate per one hundred dollars ($100) of assessed
valuation that the civil taxing unit may impose for the particular
calendar year under the authority of IC 36-9-14.5 (in the case of
a county) or IC 36-9-15.5 (in the case of a city or town); or
(2) the excess, if any, of:
(A) the property taxes imposed by the city, town, or county
under the authority of:
IC 3-11-6-9;
IC 8-16-3;
IC 8-16-3.1;
IC 8-22-3-25;
IC 14-27-6-48;
IC 14-33-9-3;
IC 16-22-8-41;
IC 16-22-5-2 through IC 16-22-5-15;
IC 16-23-1-40;
IC 36-8-14;
IC 36-9-4-48;
IC 36-9-14;
IC 36-9-14.5;
IC 36-9-15;
IC 36-9-15.5;
IC 36-9-16;
IC 36-9-16.5;
IC 36-9-17;
IC 36-9-26;
IC 36-9-27-100;
IC 36-10-3-21; or
IC 36-10-4-36;
that are first due and payable during the ensuing calendar year;
over
(B) the property taxes imposed by the city, town, or county
under the authority of the citations listed in clause (A) that
were first due and payable during calendar year 1984.
(b) The maximum property tax rate levied under the statutes listed
in subsection (a) must be adjusted each year to account for the change
in assessed value of real property that results from:
(1) an annual adjustment of the assessed value of real property
under IC 6-1.1-4-4.5; or
(2) a general reassessment of real property under IC 6-1.1-4-4.
(c) The new maximum rate under a statute listed in subsection (a)
is the tax rate determined under STEP SEVEN of the following
formula:
STEP ONE: Determine the maximum rate for the political
subdivision levying a property tax under the statute for the year
preceding the year in which the annual adjustment or general
reassessment takes effect.
STEP TWO: Subject to subsection (e), determine the actual
percentage increase change (rounded to the nearest
one-hundredth percent (0.01%)) in the assessed value (before the
adjustment, if any, under IC 6-1.1-4-4.5) of the taxable property
from the year preceding the year the annual adjustment or general
reassessment takes effect to the year that the annual adjustment or
general reassessment is effective.
STEP THREE: Determine the three (3) calendar years that
immediately precede the ensuing calendar year and in which a
statewide general reassessment of real property does not first
become effective.
STEP FOUR: Subject to subsection (e), compute separately, for
each of the calendar years determined in STEP THREE, the actual
percentage increase change (rounded to the nearest
one-hundredth percent (0.01%)) in the assessed value (before the
adjustment, if any, under IC 6-1.1-4-4.5) of the taxable property
from the preceding year.
STEP FIVE: Divide the sum of the three (3) quotients computed
in STEP FOUR by three (3).
STEP SIX: Determine the greater of the following:
(A) Zero (0).
(B) The result of the STEP TWO percentage minus the STEP
FIVE percentage.
STEP SEVEN: Determine the quotient of the STEP ONE tax rate
divided by the sum of one (1) plus the STEP SIX percentage
increase.
(d) The department of local government finance shall compute the
maximum rate allowed under subsection (c) and provide the rate to
each political subdivision with authority to levy a tax under a statute
listed in subsection (a).
(e) This subsection applies to STEP TWO and STEP FOUR of
subsection (c) for taxes first due and payable after 2011. If the
assessed value change used in the STEPS was not an increase, the
STEPS are applied using instead:
(1) the actual percentage decrease (rounded to the nearest
one-hundredth percent (0.01%)) in the assessed value (before
the adjustment, if any, under IC 6-1.1-4-4.5) of the taxable
property; or
(2) zero (0) if the assessed value did not increase or decrease.
SOURCE: IC 6-1.1-18.5-13; (11)HE1004.1.39. -->
SECTION 39. IC 6-1.1-18.5-13, AS AMENDED BY
P.L.182-2009(ss), SECTION 131, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 13.
(a) With respect to
an appeal filed under section 12 of this chapter, the department may
find that a civil taxing unit should receive any one (1) or more of the
following types of relief:
(1) Permission to the civil taxing unit to increase its levy in excess
of the limitations established under section 3 of this chapter, if in
the judgment of the department the increase is reasonably
necessary due to increased costs of the civil taxing unit resulting
from annexation, consolidation, or other extensions of
governmental services by the civil taxing unit to additional
geographic areas or persons. With respect to annexation,
consolidation, or other extensions of governmental services in a
calendar year, if those increased costs are incurred by the civil
taxing unit in that calendar year and more than one (1)
immediately succeeding calendar year, the unit may appeal under
section 12 of this chapter for permission to increase its levy under
this subdivision based on those increased costs in any of the
following:
(A) The first calendar year in which those costs are incurred.
(B) One (1) or more of the immediately succeeding four (4)
calendar years.
(2) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission to the civil taxing unit to increase its levy in excess of
the limitations established under section 3 of this chapter, if the
local government tax control board finds that the civil taxing unit
needs the increase to meet the civil taxing unit's share of the costs
of operating a court established by statute enacted after December
31, 1973. Before recommending such an increase, the local
government tax control board shall consider all other revenues
available to the civil taxing unit that could be applied for that
purpose. The maximum aggregate levy increases that the local
government tax control board may recommend for a particular
court equals the civil taxing unit's estimate of the unit's share of
the costs of operating a court for the first full calendar year in
which it is in existence. For purposes of this subdivision, costs of
operating a court include:
(A) the cost of personal services (including fringe benefits);
(B) the cost of supplies; and
(C) any other cost directly related to the operation of the court.
(3) Permission to the civil taxing unit to increase its levy in excess
of the limitations established under section 3 of this chapter, if the
department finds that the quotient determined under STEP SIX of
the following formula is equal to or greater than one and
two-hundredths (1.02):
STEP ONE: Determine the three (3) calendar years that most
immediately precede the ensuing calendar year and in which
a statewide general reassessment of real property or the initial
annual adjustment of the assessed value of real property under
IC 6-1.1-4-4.5 does not first become effective.
STEP TWO: Compute separately, for each of the calendar
years determined in STEP ONE, the quotient (rounded to the
nearest ten-thousandth (0.0001)) of the sum of the civil taxing
unit's total assessed value of all taxable property and:
(i) for a particular calendar year before 2007, the total
assessed value of property tax deductions in the unit under
IC 6-1.1-12-41 or IC 6-1.1-12-42 in the particular calendar
year; or
(ii) for a particular calendar year after 2006, the total
assessed value of property tax deductions that applied in the
unit under IC 6-1.1-12-42 in 2006 plus for a particular
calendar year after 2009, the total assessed value of property
tax deductions that applied in the unit under
IC 6-1.1-12-37.5 in 2008;
divided by the sum determined under this STEP for the
calendar year immediately preceding the particular calendar
year.
STEP THREE: Divide the sum of the three (3) quotients
computed in STEP TWO by three (3).
STEP FOUR: Compute separately, for each of the calendar
years determined in STEP ONE, the quotient (rounded to the
nearest ten-thousandth (0.0001)) of the sum of the total
assessed value of all taxable property in all counties and:
(i) for a particular calendar year before 2007, the total
assessed value of property tax deductions in all counties
under IC 6-1.1-12-41 or IC 6-1.1-12-42 in the particular
calendar year; or
(ii) for a particular calendar year after 2006, the total
assessed value of property tax deductions that applied in all
counties under IC 6-1.1-12-42 in 2006 plus for a particular
calendar year after 2009, the total assessed value of property
tax deductions that applied in the unit under
IC 6-1.1-12-37.5 in 2008;
divided by the sum determined under this STEP for the
calendar year immediately preceding the particular calendar
year.
STEP FIVE: Divide the sum of the three (3) quotients
computed in STEP FOUR by three (3).
STEP SIX: Divide the STEP THREE amount by the STEP
FIVE amount.
The civil taxing unit may increase its levy by a percentage not
greater than the percentage by which the STEP THREE amount
exceeds the percentage by which the civil taxing unit may
increase its levy under section 3 of this chapter based on the
assessed value growth quotient determined under section 2 of this
chapter.
(4) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission to the civil taxing unit to increase its levy in excess of
the limitations established under section 3 of this chapter, if the
local government tax control board finds that the civil taxing unit
needs the increase to pay the costs of furnishing fire protection for
the civil taxing unit through a volunteer fire department. For
purposes of determining a township's need for an increased levy,
the local government tax control board shall not consider the
amount of money borrowed under IC 36-6-6-14 during the
immediately preceding calendar year. However, any increase in
the amount of the civil taxing unit's levy recommended by the
local government tax control board under this subdivision for the
ensuing calendar year may not exceed the lesser of:
(A) ten thousand dollars ($10,000); or
(B) twenty percent (20%) of:
(i) the amount authorized for operating expenses of a
volunteer fire department in the budget of the civil taxing
unit for the immediately preceding calendar year; plus
(ii) the amount of any additional appropriations authorized
during that calendar year for the civil taxing unit's use in
paying operating expenses of a volunteer fire department
under this chapter; minus
(iii) the amount of money borrowed under IC 36-6-6-14
during that calendar year for the civil taxing unit's use in
paying operating expenses of a volunteer fire department.
(5) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission to a civil taxing unit to increase its levy in excess of
the limitations established under section 3 of this chapter in order
to raise revenues for pension payments and contributions the civil
taxing unit is required to make under IC 36-8. The maximum
increase in a civil taxing unit's levy that may be recommended
under this subdivision for an ensuing calendar year equals the
amount, if any, by which the pension payments and contributions
the civil taxing unit is required to make under IC 36-8 during the
ensuing calendar year exceeds the product of one and one-tenth
(1.1) multiplied by the pension payments and contributions made
by the civil taxing unit under IC 36-8 during the calendar year that
immediately precedes the ensuing calendar year. For purposes of
this subdivision, "pension payments and contributions made by a
civil taxing unit" does not include that part of the payments or
contributions that are funded by distributions made to a civil
taxing unit by the state.
(6) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission to increase its levy in excess of the limitations
established under section 3 of this chapter if the local government
tax control board finds that:
(A) the township's township assistance ad valorem property
tax rate is less than one and sixty-seven hundredths cents
($0.0167) per one hundred dollars ($100) of assessed
valuation; and
(B) the township needs the increase to meet the costs of
providing township assistance under IC 12-20 and IC 12-30-4.
The maximum increase that the board may recommend for a
township is the levy that would result from an increase in the
township's township assistance ad valorem property tax rate of
one and sixty-seven hundredths cents ($0.0167) per one hundred
dollars ($100) of assessed valuation minus the township's ad
valorem property tax rate per one hundred dollars ($100) of
assessed valuation before the increase.
(7) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission to a civil taxing unit to increase its levy in excess of
the limitations established under section 3 of this chapter if:
(A) the increase has been approved by the legislative body of
the municipality with the largest population where the civil
taxing unit provides public transportation services; and
(B) the local government tax control board finds that the civil
taxing unit needs the increase to provide adequate public
transportation services.
The local government tax control board shall consider tax rates
and levies in civil taxing units of comparable population, and the
effect (if any) of a loss of federal or other funds to the civil taxing
unit that might have been used for public transportation purposes.
However, the increase that the board may recommend under this
subdivision for a civil taxing unit may not exceed the revenue that
would be raised by the civil taxing unit based on a property tax
rate of one cent ($0.01) per one hundred dollars ($100) of
assessed valuation.
(8) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission to a civil taxing unit to increase the unit's levy in
excess of the limitations established under section 3 of this
chapter if the local government tax control board finds that:
(A) the civil taxing unit is:
(i) a county having a population of more than one hundred
forty-eight thousand (148,000) but less than one hundred
seventy thousand (170,000);
(ii) a city having a population of more than fifty-five
thousand (55,000) but less than fifty-nine thousand (59,000);
(iii) a city having a population of more than twenty-eight
thousand seven hundred (28,700) but less than twenty-nine
thousand (29,000);
(iv) a city having a population of more than fifteen thousand
four hundred (15,400) but less than sixteen thousand six
hundred (16,600); or
(v) a city having a population of more than seven thousand
(7,000) but less than seven thousand three hundred (7,300);
and
(B) the increase is necessary to provide funding to undertake
removal (as defined in IC 13-11-2-187) and remedial action
(as defined in IC 13-11-2-185) relating to hazardous
substances (as defined in IC 13-11-2-98) in solid waste
disposal facilities or industrial sites in the civil taxing unit that
have become a menace to the public health and welfare.
The maximum increase that the local government tax control
board may recommend for such a civil taxing unit is the levy that
would result from a property tax rate of six and sixty-seven
hundredths cents ($0.0667) for each one hundred dollars ($100)
of assessed valuation. For purposes of computing the ad valorem
property tax levy limit imposed on a civil taxing unit under
section 3 of this chapter, the civil taxing unit's ad valorem
property tax levy for a particular year does not include that part of
the levy imposed under this subdivision. In addition, a property
tax increase permitted under this subdivision may be imposed for
only two (2) calendar years.
(9) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission for a county:
(A) having a population of more than eighty thousand (80,000)
but less than ninety thousand (90,000) to increase the county's
levy in excess of the limitations established under section 3 of
this chapter, if the local government tax control board finds
that the county needs the increase to meet the county's share of
the costs of operating a jail or juvenile detention center,
including expansion of the facility, if the jail or juvenile
detention center is opened after December 31, 1991;
(B) that operates a county jail or juvenile detention center that
is subject to an order that:
(i) was issued by a federal district court; and
(ii) has not been terminated;
(C) that operates a county jail that fails to meet:
(i) American Correctional Association Jail Construction
Standards; and
(ii) Indiana jail operation standards adopted by the
department of correction; or
(D) that operates a juvenile detention center that fails to meet
standards equivalent to the standards described in clause (C)
for the operation of juvenile detention centers.
Before recommending an increase, the local government tax
control board shall consider all other revenues available to the
county that could be applied for that purpose. An appeal for
operating funds for a jail or a juvenile detention center shall be
considered individually, if a jail and juvenile detention center are
both opened in one (1) county. The maximum aggregate levy
increases that the local government tax control board may
recommend for a county equals the county's share of the costs of
operating the jail or a juvenile detention center for the first full
calendar year in which the jail or juvenile detention center is in
operation.
(10) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission for a township to increase its levy in excess of the
limitations established under section 3 of this chapter, if the local
government tax control board finds that the township needs the
increase so that the property tax rate to pay the costs of furnishing
fire protection for a township, or a portion of a township, enables
the township to pay a fair and reasonable amount under a contract
with the municipality that is furnishing the fire protection.
However, for the first time an appeal is granted the resulting rate
increase may not exceed fifty percent (50%) of the difference
between the rate imposed for fire protection within the
municipality that is providing the fire protection to the township
and the township's rate. A township is required to appeal a second
time for an increase under this subdivision if the township wants
to further increase its rate. However, a township's rate may be
increased to equal but may not exceed the rate that is used by the
municipality. More than one (1) township served by the same
municipality may use this appeal.
(11) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission for a township to increase its levy in excess of the
limitations established under section 3 of this chapter, if the local
government tax control board finds that the township has been
required, for the three (3) consecutive years preceding the year for
which the appeal under this subdivision is to become effective, to
borrow funds under IC 36-6-6-14 to furnish fire protection for the
township or a part of the township. However, the maximum
increase in a township's levy that may be allowed under this
subdivision is the least of the amounts borrowed under
IC 36-6-6-14 during the preceding three (3) calendar years. A
township may elect to phase in an approved increase in its levy
under this subdivision over a period not to exceed three (3) years.
A particular township may appeal to increase its levy under this
section not more frequently than every fourth calendar year.
(12) Permission to a city having a population of more than
twenty-nine thousand (29,000) but less than thirty-one thousand
(31,000) to increase its levy in excess of the limitations
established under section 3 of this chapter if:
(A) an appeal was granted to the city under this section to
reallocate property tax replacement credits under IC 6-3.5-1.1
in 1998, 1999, and 2000; and
(B) the increase has been approved by the legislative body of
the city, and the legislative body of the city has by resolution
determined that the increase is necessary to pay normal
operating expenses.
The maximum amount of the increase is equal to the amount of
property tax replacement credits under IC 6-3.5-1.1 that the city
petitioned under this section to have reallocated in 2001 for a
purpose other than property tax relief.
(13) A levy increase may be granted under this subdivision only
for property taxes first due and payable after December 31, 2008.
Permission to a civil taxing unit to increase its levy in excess of
the limitations established under section 3 of this chapter if the
civil taxing unit cannot carry out its governmental functions for
an ensuing calendar year under the levy limitations imposed by
section 3 of this chapter due to a natural disaster, an accident, or
another unanticipated emergency.
(14) Permission to Jefferson County to increase its levy in
excess of the limitations established under section 3 of this
chapter if the department finds that the county experienced a
property tax revenue shortfall that resulted from an
erroneous estimate of the effect of the supplemental deduction
under IC 6-1.1-12-37.5 on the county's assessed valuation. An
appeal for a levy increase under this subdivision may not be
denied because of the amount of cash balances in county
funds. The maximum increase in the county's levy that may be
approved under this subdivision is three hundred thousand
dollars ($300,000).
(b) The department of local government finance shall increase
the maximum permissible ad valorem property tax levy under
section 3 of this chapter for the city of Goshen for 2012 and
thereafter by an amount equal to the greater of zero (0) or the
result of:
(1) the city's total pension costs in 2009 for the 1925 police
pension fund (IC 36-8-6) and the 1937 firefighters' pension
fund (IC 36-8-7); minus
(2) the sum of:
(A) the total amount of state funds received in 2009 by the
city and used to pay benefits to members of the 1925 police
pension fund (IC 36-8-6) or the 1937 firefighters' pension
fund (IC 36-8-7); plus
(B) any previous permanent increases to the city's levy that
were authorized to account for the transfer to the state of
the responsibility to pay benefits to members of the 1925
police pension fund (IC 36-8-6) and the 1937 firefighters'
pension fund (IC 36-8-7).
SOURCE: IC 6-1.1-18.5-13.7; (11)HE1004.1.40. -->
SECTION 40. IC 6-1.1-18.5-13.7 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 13.7. (a) Notwithstanding any
other provision of this chapter, Fairfield Township in Tippecanoe
County may request that the department of local government
finance make an adjustment to the township's maximum
permissible property tax levy. The request by the township under
this SECTION must be filed before September 1, 2011.
(b) The amount of the requested adjustment may not exceed one
hundred thirty thousand dollars ($130,000) for each year.
(c) If the township makes a request for an adjustment in an
amount not exceeding the limit prescribed by subsection (b), the
department of local government finance shall make the adjustment
each year (beginning with property taxes first due and payable in
2012) to the township's maximum permissible ad valorem property
tax levy for the number of years requested by the township (but not
to exceed a total of four (4) years).
(d) This section expires July 1, 2016.
SOURCE: IC 6-1.1-20.6-9.5; (11)HE1004.1.41. -->
SECTION 41. IC 6-1.1-20.6-9.5, AS ADDED BY P.L.162-2006,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9.5. (a) This section applies only to credits
under this chapter against property taxes first due and payable after
December 31, 2006.
(b) The application of the credit under this chapter results in a
reduction of the property tax collections of each political subdivision
in which the credit is applied. Except as provided in IC 20-46-1, a
political subdivision may not increase its property tax levy to make up
for that reduction.
(c) The county auditor shall in each calendar year notify each
political subdivision in which the credit under this chapter is applied
of the reduction of property tax collections referred to in subsection (b)
for the political subdivision for that year.
(d) A political subdivision may not borrow money to compensate
the political subdivision or any other political subdivision for the
reduction of property tax collections referred to in subsection (b).
SOURCE: IC 6-1.1-20.6-9.8; (11)HE1004.1.42. -->
SECTION 42. IC 6-1.1-20.6-9.8 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2010 (RETROACTIVE)]: Sec. 9.8. (a)
This section applies to property taxes first due and payable after
December 31, 2009.
(b) As used in this section:
(1) "exempt taxes" refers to property taxes that are exempted
from the application of a credit granted under section 7 or 7.5
of this chapter by section 7(b), 7(c), 7.5(b), or 7.5(c) of this
chapter or another law; and
(2) "nonexempt taxes" refers to property taxes that are not
exempt taxes.
(c) The total amount collected from exempt taxes shall be
allocated to the fund for which the exempt taxes were imposed as
if no credit were granted under section 7 or 7.5 of this chapter. The
total amount of the loss in revenue resulting from the granting of
credits under section 7 or 7.5 of this chapter must reduce only the
amount of nonexempt property taxes distributed to a fund in
proportion to the nonexempt rate tax imposed for that fund
relative to the total of all nonexempt tax rates imposed by the
taxing unit.
SOURCE: IC 6-1.1-20.6-10; (11)HE1004.1.43. -->
SECTION 43. IC 6-1.1-20.6-10, AS ADDED BY P.L.146-2008,
SECTION 226, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2010 (RETROACTIVE)]: 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. If the amount
deposited in a fund from which debt service obligations of the
political subdivision are paid is reduced as a result of the
application of a credit granted under this chapter below the
amount needed to meet the debt service obligations of a political
subdivision as the obligations come due, the political subdivision
may transfer funds from one (1) or more of the other funds of the
political subdivision.
(c) Upon the failure of a political subdivision to pay any of the
political subdivision's debt service obligations during a calendar year
when due, the treasurer of state, upon being notified of the failure by
a claimant, shall pay the unpaid debt service obligations that are due
from money in the possession of the state that would otherwise be
available for distribution to the political subdivision under any other
law, deducting the payment from the amount distributed. A deduction
under this subsection must be made:
(1) first from distributions of county adjusted gross income tax
distributions under IC 6-3.5-1.1, county option income tax
distributions under IC 6-3.5-6, or county economic development
income tax distributions under IC 6-3.5-7 that would otherwise be
distributed to the county under the schedule in IC 6-3.5-1.1-10,
IC 6-3.5-1.1-21.1, IC 6-3.5-6-16, IC 6-3.5-6-17.3, IC 6-3.5-7-17,
and IC 6-3.5-7-17.3; and
(2) second from any other undistributed funds of the political
subdivision in the possession of the state.
(d) This section shall be interpreted liberally so that the state shall
to the extent legally valid ensure that the debt service obligations of
each political subdivision are paid when due. However, this section
does not create a debt of the state.
SOURCE: IC 6-1.1-22.5-8; (11)HE1004.1.44. -->
SECTION 44. IC 6-1.1-22.5-8, AS AMENDED BY P.L.89-2010,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. (a) Subject to subsection (c), a provisional
statement must:
(1) be on a form prescribed by the department of local
government finance;
(2) except as provided in emergency rules adopted under section
20 of this chapter and subsection (b):
(A) for property taxes first due and payable after 2010 and
billed using a provisional statement under section 6 of this
chapter, indicate:
(i) that the first installment of the taxpayer's tax liability is
an amount equal to fifty percent (50%) of the tax liability
that was payable in the same year as the assessment date for
the property for which the provisional statement is issued,
subject to any adjustments to the tax liability authorized by
the department of local government finance under
subsection (e) and approved by the county treasurer; and
(ii) that the second installment is either the amount specified
in a reconciling statement or, if a reconciling statement is
not sent until after the second installment is due, an amount
equal to fifty percent (50%) of the tax liability that was
payable in the same year as the assessment date for the
property for which the provisional statement is issued,
subject to any adjustments to the tax liability authorized by
the department of local government finance under
subsection (e) and approved by the county treasurer; and
(B) for property taxes billed using a provisional statement
under section 6.5 of this chapter, except as provided in
subsection (d), indicate tax liability in an amount determined
by the department of local government finance based on:
(i) subject to subsection (c), for the cross-county entity, the
property tax rate of the cross-county entity for taxes first due
and payable in the immediately preceding calendar year; and
(ii) for all other taxing units that make up the taxing district
or taxing districts that comprise the cross-county area, the
property tax rates of the taxing units for taxes first due and
payable in the current calendar year;
(3) indicate:
(A) that the tax liability under the provisional statement is
determined as described in subdivision (2); and
(B) that property taxes billed on the provisional statement:
(i) are due and payable in the same manner as property taxes
billed on a tax statement under IC 6-1.1-22-8.1; and
(ii) will be credited against a reconciling statement;
(4) for property taxes billed using a provisional statement under
section 6 of this chapter, include a statement in the following or
a substantially similar form, as determined by the department of
local government finance:
"Under Indiana law, ________ County (insert county) has sent
provisional statements. The statement is due to be paid in
installments on __________ (insert date) and ________ (insert
date). The first installment is equal to fifty percent (50%) of your
tax liability for taxes payable in ______ (insert year), subject to
adjustment to the tax liability authorized by the department of
local government finance and approved by the county treasurer.
The second installment is either the amount specified in a
reconciling statement that will be sent to you, or (if a reconciling
statement is not sent until after the second installment is due) an
amount equal to fifty percent (50%) of your tax liability for taxes
payable in ______ (insert year), subject to adjustment to the tax
liability authorized by the department of local government finance
and approved by the county treasurer. After the abstract of
property is complete, you will receive a reconciling statement in
the amount of your actual tax liability for taxes payable in ______
(insert year) minus the amount you pay under this provisional
statement.";
(5) for property taxes billed using a provisional statement under
section 6.5 of this chapter, include a statement in the following or
a substantially similar form, as determined by the department of
local government finance:
"Under Indiana law, ________ County (insert county) has elected
to send provisional statements for the territory of
__________________ (insert cross-county entity) located in
________ County (insert county) because the property tax rate for
________________ (insert cross-county entity) was not available
in time to prepare final tax statements. The statement is due to be
paid in installments on __________ (insert date) and _________
(insert date). The statement is based on the property tax rate of
_________________ (insert cross-county entity) for taxes first
due and payable in _____ (insert immediately preceding calendar
year). After the property tax rate of ________________ (insert
cross-county entity) is determined, you will receive a reconciling
statement in the amount of your actual tax liability for taxes
payable in _____ (insert year) minus the amount you pay under
this provisional statement.";
(6)
in the case of a reconciling statement only, indicate
any
adjustment to tax liability
under subdivision (2) authorized by
the department of local government finance under subsection
(e) and approved by the county treasurer for:
(A) delinquent:
(i) taxes; and
(ii) special assessments;
(B) penalties; and
(C) interest;
is allowed to appear on the tax statement under IC 6-1.1-22-8.1
for the first installment of property taxes in the year in which the
provisional tax statement is issued;
(7) in the case of a reconciling statement only, include:
(A) a checklist that shows:
(i) homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13, or
another law and all property tax deductions; and
(ii) whether each homestead credit and property tax
deduction
was were applied in the current provisional
statement;
(B) an explanation of the procedure and deadline that a
taxpayer must follow and the forms that must be used if a
credit or deduction has been granted for the property and the
taxpayer is no longer eligible for the credit or deduction; and
(C) an explanation of the tax consequences and applicable
penalties if a taxpayer unlawfully claims a standard deduction
under IC 6-1.1-12-37 on:
(i) more than one (1) parcel of property; or
(ii) property that is not the taxpayer's principal place of
residence or is otherwise not eligible for a standard
deduction; and
(8) include any other information the county treasurer requires.
(b)
This subsection applies to property taxes first due and payable
for assessment dates after January 15, 2009. The county may apply a
standard deduction, supplemental standard deduction, or homestead
credit calculated by the county's property system on a provisional bill
for a qualified property. If a provisional bill has been used for property
tax billings for two (2) consecutive years and a property qualifies for
a standard deduction, supplemental standard deduction, or homestead
credit for the second year a provisional bill is used, the county shall
apply the standard deduction, supplemental standard deduction, or
homestead credit calculated by the county's property system on the
provisional bill.
(c) For purposes of this section, property taxes that are:
(1) first due and payable in the current calendar year on a
provisional statement under section 6 or 6.5 of this chapter; and
(2) based on property taxes first due and payable in the
immediately preceding calendar year or on a percentage of those
property taxes;
are determined after excluding from the property taxes first due and
payable in the immediately preceding calendar year property taxes
imposed by one (1) or more taxing units in which the tangible property
is located that are attributable to a levy that no longer applies for
property taxes first due and payable in the current calendar year.
(d) If there was no property tax rate of the cross-county entity for
taxes first due and payable in the immediately preceding calendar year
for use under subsection (a)(2)(B), the department of local government
finance shall provide an estimated tax rate calculated to approximate
the actual tax rate that will apply when the tax rate is finally
determined.
(e) The department of local government finance shall:
(1) authorize the types of adjustments to tax liability that a county
treasurer may approve under subsection (a)(2)(A) including:
(A) adjustments for any new construction on the property or
any damage to the property;
and
(B) any necessary adjustments for credits, deductions, or local
option income taxes;
(C) adjustments to include current year special
assessments or exclude special assessments payable in the
year of the assessment date but not payable in the current
year;
(D) adjustments to include delinquent:
(i) taxes; and
(ii) special assessments;
(E) adjustments to include penalties that are due and
owing; and
(F) adjustments to include interest that is due and owing;
and
(2) notify county treasurers in writing of the types of adjustments
authorized under subdivision (1).
SOURCE: IC 6-1.1-22.5-9; (11)HE1004.1.45. -->
SECTION 45. IC 6-1.1-22.5-9, AS AMENDED BY P.L.89-2010,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9. (a) Except as provided in
subsection (e)
and section 12(b) of this chapter,
property taxes tax liability billed on
a provisional statement
are is due in two (2) equal installments on May
10 and November 10 of the year following the assessment date covered
by the provisional statement.
(b) The county treasurer may mail or transmit the provisional
statement one (1) time each year at least fifteen (15) days before the
date on which the first installment is due under subsection (a) in the
manner provided in IC 6-1.1-22-8.1, regardless of whether the notice
required under section 6(b) of this chapter has been published.
(c) This subsection applies to a provisional statement issued under
section 6 of this chapter. Except when the second installment of a
provisional statement is replaced by a final reconciling statement
providing for taxes to be due on November 10, the amount of tax
liability due for each installment of a provisional statement issued for
a year after 2010 is fifty percent (50%) of the tax that was due for the
immediately preceding year under IC 6-1.1-22 subject to any
adjustments to the tax liability as prescribed by the department of local
government finance. If no bill was issued in the prior year, the
provisional bill shall be based on the amount that would have been due
if a provisional tax statement had been issued for the immediately
preceding year. The department of local government finance may
prescribe standards to implement this subsection, including a method
of calculating the taxes due when an abstract or other information is not
complete.
(d) This subsection applies only if a provisional statement for
payment of property taxes, and special assessments, and any
adjustment included in the provisional statement under section 8(e)
of this chapter by electronic mail is transmitted to a person under
IC 6-1.1-22-8.1(h). If a response to the transmission of electronic mail
to a person indicates that the electronic mail was not received, the
county treasurer shall mail to the person a hard copy of the provisional
statement in the manner required by this chapter for persons who do
not opt to receive statements by electronic mail. The due date for the
property taxes, and special assessments, and any adjustment included
in the provisional statement under section 8(e) of this chapter under
a provisional statement mailed to a person under this subsection is the
due date indicated in the statement transmitted to the person by
electronic mail.
(e) This subsection applies only to property taxes first due and
payable in 2011. If a county is more than two (2) years behind in
issuing property tax bills, the county treasurer of the county may
petition the department in writing to extend the deadline for
making the first installment payment on a provisional statement
issued under this chapter. Upon receiving a petition under this
subsection, the department may extend the payment deadline to a
date that is not later than July 1, 2011.
SOURCE: IC 6-1.1-22.5-12; (11)HE1004.1.46. -->
SECTION 46. IC 6-1.1-22.5-12, AS AMENDED BY
P.L.182-2009(ss), SECTION 163, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 12. (a) Except as
provided by subsection (c), each reconciling statement must be on a
form prescribed by the department of local government finance and
must indicate:
(1) the actual property tax liability under this article for the
calendar year for which the reconciling statement is issued;
(2) the total amount paid under the provisional statement for the
property for which the reconciling statement is issued;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), that the excess is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) thirty (30) days after the date of the reconciling
statement;
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated by
the commissioner; or
(iii) the date specified in an ordinance adopted under section
18.5 of this chapter; and
(4) if the amount under subdivision (2) exceeds the amount under
subdivision (1), that the taxpayer may claim a refund of the excess
under IC 6-1.1-26.
(b) If, upon receipt of the abstract required by IC 6-1.1-22-5 or upon
determination of the tax rate of the cross-county entity referred to in
section 6.5 of this chapter, the county treasurer determines that it is
possible to complete the:
(1) preparation; and
(2) mailing or transmittal;
of the reconciling statement at least thirty (30) days before the due date
of the second installment specified in the provisional statement, the
county treasurer may request in writing that the department of local
government finance permit the county treasurer to issue a reconciling
statement that adjusts the amount of the second installment that was
specified in the provisional statement. If the department approves the
county treasurer's request, the county treasurer shall prepare and mail
or transmit the reconciling statement at least thirty (30) days before the
due date of the second installment specified in the provisional
statement.
(c) A reconciling statement prepared under subsection (b) must
indicate:
(1) the actual property tax liability under this article for the
calendar year for the property for which the reconciling statement
is issued;
(2) the total amount of the first installment paid under the
provisional statement for the property for which the reconciling
statement is issued;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), the adjusted amount of the second installment
that is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) November 10; or
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated by
the commissioner; and
(4) if the amount under subdivision (2) exceeds the amount under
subdivision (1), that the taxpayer may claim a refund of the excess
under IC 6-1.1-26.
(d) At the election of a county auditor, a checklist required by
IC 6-1.1-22-8.1(b)(8) and a notice required by IC 6-1.1-22-8.1(b)(9)
may be sent to a taxpayer with a reconciling statement under this
section. This subsection expires January 1, 2013.
(e) In a county in which an authorizing ordinance is adopted under
IC 6-1.1-22-8.1(h), a person may direct the county treasurer to transmit
a reconciling statement by electronic mail under IC 6-1.1-22-8.1(h).
(f) A reconciling statement may include any adjustment
authorized by the department of local government finance under
section 8(e) of this chapter and approved by the county treasurer.
SOURCE: IC 6-1.1-35-9; (11)HE1004.1.47. -->
SECTION 47. IC 6-1.1-35-9, AS AMENDED BY P.L.182-2009(ss),
SECTION 172, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 9. (a) All information that is
related to earnings, income, profits, losses, or expenditures and that is:
(1) given by a person to:
(A) an assessing official;
(B) an employee of an assessing official; or
(C) an officer or employee of an entity that contracts with a
board of county commissioners or a county assessor under
IC 6-1.1-36-12; or
(2) acquired by:
(A) an assessing official;
(B) an employee of an assessing official; or
(C) an officer or employee of an entity that contracts with a
board of county commissioners or a county assessor under
IC 6-1.1-36-12;
in the performance of the person's duties;
is confidential. The assessed valuation of tangible property is a matter
of public record and is thus not confidential. Confidential information
may be disclosed only in a manner that is authorized under subsection
(b), (c), or (d), or (g).
(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;
(2) an officer or employee of an entity that contracts with a board
of county commissioners or a county assessor under
IC 6-1.1-36-12 if the information is required in the performance
of the official duties of the officer or employee; or
(3) a state educational institution in order to develop data required
under IC 6-1.1-4-42.
(c) The following state agencies, or their authorized representatives,
shall have access to the confidential farm property records and
schedules that are on file in the office of a county assessor:
(1) The Indiana state board of animal health, in order to perform
its duties concerning the discovery and eradication of farm animal
diseases.
(2) The department of agricultural statistics of Purdue University,
in order to perform its duties concerning the compilation and
dissemination of agricultural statistics.
(3) Any other state agency that needs the information in order to
perform its duties.
(d) Confidential information may be disclosed during the course of
a judicial proceeding in which the regularity of an assessment is
questioned.
(e) Confidential information that is disclosed to a person under
subsection (b) or (c) retains its confidential status. Thus, that person
may disclose the information only in a manner that is authorized under
subsection (b), (c), or (d).
(f) Notwithstanding any other provision of law:
(1) a person who:
(A) is an officer or employee of an entity that contracts with a
board of county commissioners or a county assessor under
IC 6-1.1-36-12; and
(B) obtains confidential information under this section;
may not disclose that confidential information to any other
person; and
(2) a person referred to in subdivision (1) must return all
confidential information to the taxpayer not later than fourteen
(14) days after the earlier of:
(A) the completion of the examination of the taxpayer's
personal property return under IC 6-1.1-36-12; or
(B) the termination of the contract.
(g) Confidential information concerning an oil or gas interest,
as described in IC 6-1.1-4-12.4, may be disclosed by an assessing
official if the interest has been listed on the delinquent property tax
list pursuant to IC 6-1.1-24-1 and is not otherwise removed from
the property tax sale under IC 6-1.1-24. A person who establishes
that the person may bid on an oil or gas interest in the context of
a property tax sale may request from an assessing official all
information necessary to properly identify and determine the value
of the gas or oil interest that is the subject of the property tax sale.
The information that may be disclosed includes the following:
(1) Lease information.
(2) The type of property interest being sold.
(3) The applicable percentage interest and the allocation of
the applicable percentage interest among the owners of the oil
or gas interest (including the names and addresses of all
owners).
The official shall make information covered by this subsection
available for inspection and copying in accordance with IC 5-14-3.
Confidential information that is disclosed to a person under this
subsection loses its confidential status. A person that is denied the
right to inspect or copy information covered by this subsection may
file a formal complaint with the public access counselor under the
procedure prescribed by IC 5-14-5. However, a person is not
required to file a complaint under IC 5-14-5 before filing an action
under IC 5-14-3.
SOURCE: IC 6-1.1-36-7; (11)HE1004.1.48. -->
SECTION 48. IC 6-1.1-36-7, AS AMENDED BY P.L.146-2008,
SECTION 288, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 7. (a) The department of local
government finance may cancel any property taxes assessed against
real property owned by a county, a township, a city, or a town, or a
body corporate and politic established under IC 8-10-5-2(a) if a
petition requesting that the department cancel the taxes is submitted by
the auditor, assessor, and treasurer of the county in which the real
property is located.
(b) The department of local government finance may cancel any
property taxes assessed against real property owned by this state if a
petition requesting that the department cancel the taxes is submitted by:
(1) the governor; or
(2) the chief administrative officer of the state agency which
supervises the real property.
However, if the petition is submitted by the chief administrative officer
of a state agency, the governor must approve the petition.
(c) The department of local government finance may compromise
the amount of property taxes, together with any interest or penalties on
those taxes, assessed against the fixed or distributable property owned
by a bankrupt railroad, which is under the jurisdiction of:
(1) a federal court under 11 U.S.C. 1163;
(2) Chapter X of the Acts of Congress Relating to Bankruptcy (11
U.S.C. 701-799); or
(3) a comparable bankruptcy law.
(d) After making a compromise under subsection (c) and after
receiving payment of the compromised amount, the department of local
government finance shall distribute to each county treasurer an amount
equal to the product of:
(1) the compromised amount; multiplied by
(2) a fraction, the numerator of which is the total of the particular
county's property tax levies against the railroad for the
compromised years, and the denominator of which is the total of
all property tax levies against the railroad for the compromised
years.
(e) After making the distribution under subsection (d), the
department of local government finance shall direct the auditors of
each county to remove from the tax rolls the amount of all property
taxes assessed against the bankrupt railroad for the compromised years.
(f) The county auditor of each county receiving money under
subsection (d) shall allocate that money among the county's taxing
districts. The auditor shall allocate to each taxing district an amount
equal to the product of:
(1) the amount of money received by the county under subsection
(d); multiplied by
(2) a fraction, the numerator of which is the total of the taxing
district's property tax levies against the railroad for the
compromised years, and the denominator of which is the total of
all property tax levies against the railroad in that county for the
compromised years.
(g) The money allocated to each taxing district shall be apportioned
and distributed among the taxing units of that taxing district in the
same manner and at the same time that property taxes are apportioned
and distributed.
(h) The department of local government finance may, with the
approval of the attorney general, compromise the amount of property
taxes, together with any interest or penalties on those taxes, assessed
against property owned by a person that has a case pending under state
or federal bankruptcy law. Property taxes that are compromised under
this section shall be distributed and allocated at the same time and in
the same manner as regularly collected property taxes. The department
of local government finance may compromise property taxes under this
subsection only if:
(1) a petition is filed with the department of local government
finance that requests the compromise and is signed and approved
by the assessor, auditor, and treasurer of each county and the
assessor of each township (if any) that is entitled to receive any
part of the compromised taxes;
(2) the compromise significantly advances the time of payment of
the taxes; and
(3) the compromise is in the best interest of the state and the
taxing units that are entitled to receive any part of the
compromised taxes.
(i) A taxing unit that receives funds under this section is not
required to include the funds in its budget estimate for any budget year
which begins after the budget year in which it receives the funds.
(j) A county treasurer, with the consent of the county auditor and the
county assessor, may compromise the amount of property taxes,
interest, or penalties owed in a county by an entity that has a case
pending under Title 11 of the United States Code (Bankruptcy Code)
by accepting a single payment that must be at least seventy-five percent
(75%) of the total amount owed in the county.
SOURCE: IC 6-1.5-4-1; (11)HE1004.1.49. -->
SECTION 49. IC 6-1.5-4-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 1. (a) The Indiana
board shall conduct an impartial review of all appeals concerning:
(1) the assessed valuation of tangible property;
(2) property tax deductions; or
(3) property tax exemptions; or
(4) property tax credits;
that are made from a determination by an assessing official or a county
property tax assessment board of appeals to the Indiana board under
any law.
(b) Appeals described in this section shall be conducted under
IC 6-1.1-15.
SOURCE: IC 6-2.5-5-5.1; (11)HE1004.1.50. -->
SECTION 50. IC 6-2.5-5-5.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 5.1. (a) As used in this
section, "tangible personal property" includes electrical energy, natural
or artificial gas, water, steam, and steam heat.
(b) Transactions involving tangible personal property are exempt
from the state gross retail tax if the person acquiring the property
acquires it for direct consumption as a material to be consumed in the
direct production of other tangible personal property in the person's
business of manufacturing, processing, refining, repairing, mining,
agriculture, horticulture, floriculture, or arboriculture. This exemption
includes transactions involving acquisitions of tangible personal
property used in commercial printing.
(c) A refund claim based on the exemption provided by this
section for electrical energy, natural or artificial gas, water, steam,
and steam heat may not cover transactions that occur more than
eighteen (18) months before the date of the refund claim.
SOURCE: IC 6-2.5-8-1; (11)HE1004.1.51. -->
SECTION 51. IC 6-2.5-8-1, AS AMENDED BY P.L.146-2008,
SECTION 316, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2012]: Sec. 1. (a) A retail merchant may
not make a retail transaction in Indiana, unless the retail merchant has
applied for a registered retail merchant's certificate.
(b) A retail merchant may obtain a registered retail merchant's
certificate by filing an application with the department and paying a
registration fee of twenty-five dollars ($25) for each place of business
listed on the application. The retail merchant shall also provide such
security for payment of the tax as the department may require under
IC 6-2.5-6-12.
(c) The retail merchant shall list on the application the location
(including the township) of each place of business where the retail
merchant makes retail transactions. However, if the retail merchant
does not have a fixed place of business, the retail merchant shall list the
retail merchant's residence as the retail merchant's place of business. In
addition, a public utility may list only its principal Indiana office as its
place of business for sales of public utility commodities or service, but
the utility must also list on the application the places of business where
it makes retail transactions other than sales of public utility
commodities or service.
(d) Upon receiving a proper application, the correct fee, and the
security for payment, if required, the department shall issue to the retail
merchant a separate registered retail merchant's certificate for each
place of business listed on the application. Each certificate shall bear
a serial number and the location of the place of business for which it is
issued.
(e) If a retail merchant intends to make retail transactions during a
calendar year at a new Indiana place of business, the retail merchant
must file a supplemental application and pay the fee for that place of
business.
(f) A registered retail merchant's certificate is valid for two (2) years
after the date the registered retail merchant's certificate is originally
issued or renewed. If the retail merchant has filed all returns and
remitted all taxes the retail merchant is currently obligated to file or
remit, the department shall renew the registered retail merchant's
certificate within thirty (30) days after the expiration date, at no cost to
the retail merchant.
(g) The department may not renew a registered retail merchant
certificate of a retail merchant who is delinquent in remitting
withholding taxes required to be remitted under IC 6-3-4 or sales
or use tax. The department, at least sixty (60) days before the date on
which a retail merchant's registered retail merchant's certificate expires,
shall notify a retail merchant who is delinquent in remitting
withholding taxes required to be remitted under IC 6-3-4 or sales
or use tax that the department will not renew the retail merchant's
registered retail merchant's certificate.
(h) A retail merchant engaged in business in Indiana as defined in
IC 6-2.5-3-1(c) who makes retail transactions that are only subject to
the use tax must obtain a registered retail merchant's certificate before
making those transactions. The retail merchant may obtain the
certificate by following the same procedure as a retail merchant under
subsections (b) and (c), except that the retail merchant must also
include on the application:
(1) the names and addresses of the retail merchant's principal
employees, agents, or representatives who engage in Indiana in
the solicitation or negotiation of the retail transactions;
(2) the location of all of the retail merchant's places of business in
Indiana, including offices and distribution houses; and
(3) any other information that the department requests.
(i) The department may permit an out-of-state retail merchant to
collect the use tax. However, before the out-of-state retail merchant
may collect the tax, the out-of-state retail merchant must obtain a
registered retail merchant's certificate in the manner provided by this
section. Upon receiving the certificate, the out-of-state retail merchant
becomes subject to the same conditions and duties as an Indiana retail
merchant and must then collect the use tax due on all sales of tangible
personal property that the out-of-state retail merchant knows is
intended for use in Indiana.
(j) Except as provided in subsection (k), the department shall submit
to the township assessor, or the county assessor if there is no township
assessor for the township, before July 15 of each year:
(1) the name of each retail merchant that has newly obtained a
registered retail merchant's certificate between March 2 of the
preceding year and March 1 of the current year for a place of
business located in the township or county; and
(2) the address of each place of business of the taxpayer in the
township or county.
(k) If the duties of the township assessor have been transferred to
the county assessor as described in IC 6-1.1-1-24, the department shall
submit the information listed in subsection (j) to the county assessor.
SOURCE: IC 6-2.5-8-7; (11)HE1004.1.52. -->
SECTION 52. IC 6-2.5-8-7, AS AMENDED BY P.L.227-2007,
SECTION 58, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012]: Sec. 7. (a) The department may, for good cause,
revoke a certificate issued under section 1, 3, or 4 of this chapter.
However, the department must give the certificate holder at least five
(5) days notice before it revokes the certificate under this subsection.
(b) The department shall revoke a certificate issued under section
1, 3, or 4 of this chapter if, for a period of three (3) years, the certificate
holder fails to:
(1) file the returns required by IC 6-2.5-6-1; or
(2) report the collection of any state gross retail or use tax on the
returns filed under IC 6-2.5-6-1.
However, the department must give the certificate holder at least five
(5) days notice before it revokes the certificate.
(c) The department may, for good cause, revoke a certificate issued
under section 1 of this chapter after at least five (5) days notice to the
certificate holder if:
(1) the certificate holder is subject to an innkeeper's tax under
IC 6-9; and
(2) a board, bureau, or commission established under IC 6-9 files
a written statement with the department.
(d) The statement filed under subsection (c) must state that:
(1) information obtained by the board, bureau, or commission
under IC 6-8.1-7-1 indicates that the certificate holder has not
complied with IC 6-9; and
(2) the board, bureau, or commission has determined that
significant harm will result to the county from the certificate
holder's failure to comply with IC 6-9.
(e) The department shall revoke or suspend a certificate issued
under section 1 of this chapter after at least five (5) days notice to the
certificate holder if:
(1) the certificate holder owes taxes, penalties, fines, interest, or
costs due under IC 6-1.1 that remain unpaid at least sixty (60)
days after the due date under IC 6-1.1; and
(2) the treasurer of the county to which the taxes are due requests
the department to revoke or suspend the certificate.
(f) The department shall reinstate a certificate suspended under
subsection (e) if the taxes and any penalties due under IC 6-1.1 are paid
or the county treasurer requests the department to reinstate the
certificate because an agreement for the payment of taxes and any
penalties due under IC 6-1.1 has been reached to the satisfaction of the
county treasurer.
(g) The department shall revoke a certificate issued under section
1 of this chapter after at least five (5) days notice to the certificate
holder if the department finds in a public hearing by a preponderance
of the evidence that the certificate holder has violated IC 35-45-5-3,
IC 35-45-5-3.5, or IC 35-45-5-4.
(h) If a person makes a payment for the certificate under section
1 or 3 of this chapter with a check, credit card, debit card, or
electronic funds transfer, and the department is unable to obtain
payment of the check, credit card, debit card, or electronic funds
transfer for its full face amount when the check, credit card, debit
card, or electronic funds transfer is presented for payment through
normal banking channels, the department shall notify the person
by mail that the check, credit card, debit card, or electronic funds
transfer was not honored and that the person has five (5) days after
the notice is mailed to pay the fee in cash, by certified check, or
other guaranteed payment. If the person fails to make the payment
within the five (5) day period, the department shall revoke the
certificate.
SOURCE: IC 6-3-1-3.5; (11)HE1004.1.53. -->
SECTION 53. IC 6-3-1-3.5, AS AMENDED BY HEA 1001-2011,
IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2012]: Sec. 3.5. When used in this article, the term "adjusted gross
income" shall mean the following:
(a) In the case of all individuals, "adjusted gross income" (as
defined in Section 62 of the Internal Revenue Code), modified as
follows:
(1) Subtract income that is exempt from taxation under this article
by the Constitution and statutes of the United States.
(2) Add an amount equal to any deduction or deductions allowed
or allowable pursuant to Section 62 of the Internal Revenue Code
for taxes based on or measured by income and levied at the state
level by any state of the United States.
(3) Subtract one thousand dollars ($1,000), or in the case of a
joint return filed by a husband and wife, subtract for each spouse
one thousand dollars ($1,000).
(4) Subtract one thousand dollars ($1,000) for:
(A) each of the exemptions provided by Section 151(c) of the
Internal Revenue Code;
(B) each additional amount allowable under Section 63(f) of
the Internal Revenue Code; and
(C) the spouse of the taxpayer if a separate return is made by
the taxpayer and if the spouse, for the calendar year in which
the taxable year of the taxpayer begins, has no gross income
and is not the dependent of another taxpayer.
(5) Subtract:
(A) for taxable years beginning after December 31, 2004, one
thousand five hundred dollars ($1,500) for each of the
exemptions allowed under Section 151(c)(1)(B) of the Internal
Revenue Code (as effective January 1, 2004); and
(B) five hundred dollars ($500) for each additional amount
allowable under Section 63(f)(1) of the Internal Revenue Code
if the adjusted gross income of the taxpayer, or the taxpayer
and the taxpayer's spouse in the case of a joint return, is less
than forty thousand dollars ($40,000).
This amount is in addition to the amount subtracted under
subdivision (4).
(6) Subtract an amount equal to the lesser of:
(A) that part of the individual's adjusted gross income (as
defined in Section 62 of the Internal Revenue Code) for that
taxable year that is subject to a tax that is imposed by a
political subdivision of another state and that is imposed on or
measured by income; or
(B) two thousand dollars ($2,000).
(7) Add an amount equal to the total capital gain portion of a
lump sum distribution (as defined in Section 402(e)(4)(D) of the
Internal Revenue Code) if the lump sum distribution is received
by the individual during the taxable year and if the capital gain
portion of the distribution is taxed in the manner provided in
Section 402 of the Internal Revenue Code.
(8) Subtract any amounts included in federal adjusted gross
income under Section 111 of the Internal Revenue Code as a
recovery of items previously deducted as an itemized deduction
from adjusted gross income.
(9) Subtract any amounts included in federal adjusted gross
income under the Internal Revenue Code which amounts were
received by the individual as supplemental railroad retirement
annuities under 45 U.S.C. 231 and which are not deductible under
subdivision (1).
(10) Add an amount equal to the deduction allowed under Section
221 of the Internal Revenue Code for married couples filing joint
returns if the taxable year began before January 1, 1987.
(11) Add an amount equal to the interest excluded from federal
gross income by the individual for the taxable year under Section
128 of the Internal Revenue Code if the taxable year began before
January 1, 1985.
(12) (10) Subtract an amount equal to the amount of federal
Social Security and Railroad Retirement benefits included in a
taxpayer's federal gross income by Section 86 of the Internal
Revenue Code.
(13) (11) In the case of a nonresident taxpayer or a resident
taxpayer residing in Indiana for a period of less than the taxpayer's
entire taxable year, the total amount of the deductions allowed
pursuant to subdivisions (3), (4), (5), and (6) shall be reduced to
an amount which bears the same ratio to the total as the taxpayer's
income taxable in Indiana bears to the taxpayer's total income.
(14) (12) In the case of an individual who is a recipient of
assistance under IC 12-10-6-1, IC 12-10-6-2.1, IC 12-15-2-2, or
IC 12-15-7, subtract an amount equal to that portion of the
individual's adjusted gross income with respect to which the
individual is not allowed under federal law to retain an amount to
pay state and local income taxes.
(15) (13) In the case of an eligible individual, subtract the amount
of a Holocaust victim's settlement payment included in the
individual's federal adjusted gross income.
(16) For taxable years beginning after December 31, 1999, (14)
Subtract an amount equal to the portion of any premiums paid
during the taxable year by the taxpayer for a qualified long term
care policy (as defined in IC 12-15-39.6-5) for the taxpayer or the
taxpayer's spouse, or both.
(17) (15) Subtract an amount equal to the lesser of:
(A) for a taxable year:
(i) including any part of 2004, the amount determined under
subsection (f); and
(ii) beginning after December 31, 2004, two thousand five
hundred dollars ($2,500); or
(B) the amount of property taxes that are paid during the
taxable year in Indiana by the individual on the individual's
principal place of residence.
(18) (16) Subtract an amount equal to the amount of a September
11 terrorist attack settlement payment included in the individual's
federal adjusted gross income.
(19) (17) Add or subtract the amount necessary to make the
adjusted gross income of any taxpayer that owns property for
which bonus depreciation was allowed in the current taxable year
or in an earlier taxable year equal to the amount of adjusted gross
income that would have been computed had an election not been
made under Section 168(k) of the Internal Revenue Code to apply
bonus depreciation to the property in the year that it was placed
in service.
(20) (18) Add an amount equal to any deduction allowed under
Section 172 of the Internal Revenue Code.
(21) (19) Add or subtract the amount necessary to make the
adjusted gross income of any taxpayer that placed Section 179
property (as defined in Section 179 of the Internal Revenue Code)
in service in the current taxable year or in an earlier taxable year
equal to the amount of adjusted gross income that would have
been computed had an election for federal income tax purposes
not been made for the year in which the property was placed in
service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five thousand
dollars ($25,000).
(22) (20) Add an amount equal to the amount that a taxpayer
claimed as a deduction for domestic production activities for the
taxable year under Section 199 of the Internal Revenue Code for
federal income tax purposes.
(23) (21) Subtract an amount equal to the amount of the taxpayer's
qualified military income that was not excluded from the
taxpayer's gross income for federal income tax purposes under
Section 112 of the Internal Revenue Code.
(24) (22) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the individual's federal adjusted gross income
under the Internal Revenue Code.
(25) (23) Subtract any amount of a credit (including an advance
refund of the credit) that is provided to an individual under 26
U.S.C. 6428 (federal Economic Stimulus Act of 2008) and
included in the individual's federal adjusted gross income.
(26) (24) Add any amount of unemployment compensation
excluded from federal gross income, as defined in Section 61 of
the Internal Revenue Code, under Section 85(c) of the Internal
Revenue Code.
(27) (25) Add the amount excluded from gross income under
Section 108(a)(1)(e) of the Internal Revenue Code for the
discharge of debt on a qualified principal residence.
(28) (26) Add an amount equal to any income not included in
gross income as a result of the deferral of income arising from
business indebtedness discharged in connection with the
reacquisition after December 31, 2008, and before January 1,
2011, of an applicable debt instrument, as provided in Section
108(i) of the Internal Revenue Code. Subtract the amount
necessary from the adjusted gross income of any taxpayer that
added an amount to adjusted gross income in a previous year to
offset the amount included in federal gross income as a result of
the deferral of income arising from business indebtedness
discharged in connection with the reacquisition after December
31, 2008, and before January 1, 2011, of an applicable debt
instrument, as provided in Section 108(i) of the Internal Revenue
Code.
(29) (27) Add the amount necessary to make the adjusted gross
income of any taxpayer that placed qualified restaurant property
in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(v) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed in service.
(30) (28) Add the amount necessary to make the adjusted gross
income of any taxpayer that placed qualified retail improvement
property in service during the taxable year and that was classified
as 15-year property under Section 168(e)(3)(E)(ix) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed in service.
(31) (29) Add or subtract the amount necessary to make the
adjusted gross income of any taxpayer that claimed the special
allowance for qualified disaster assistance property under Section
168(n) of the Internal Revenue Code equal to the amount of
adjusted gross income that would have been computed had the
special allowance not been claimed for the property.
(32) (30) Add or subtract the amount necessary to make the
adjusted gross income of any taxpayer that made an election
under Section 179C of the Internal Revenue Code to expense
costs for qualified refinery property equal to the amount of
adjusted gross income that would have been computed had an
election for federal income tax purposes not been made for the
year.
(33) (31) Add or subtract the amount necessary to make the
adjusted gross income of any taxpayer that made an election
under Section 181 of the Internal Revenue Code to expense costs
for a qualified film or television production equal to the amount
of adjusted gross income that would have been computed had an
election for federal income tax purposes not been made for the
year.
(34) (32) Add or subtract the amount necessary to make the
adjusted gross income of any taxpayer that treated a loss from the
sale or exchange of preferred stock in:
(A) the Federal National Mortgage Association, established
under the Federal National Mortgage Association Charter Act
(12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established
under the Federal Home Loan Mortgage Corporation Act (12
U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency
Economic Stabilization Act of 2008 in the current taxable year or
in an earlier taxable year equal to the amount of adjusted gross
income that would have been computed had the loss not been
treated as an ordinary loss.
(33) Add the amount excluded from federal gross income
under Section 103 of the Internal Revenue Code for interest
received on an obligation of a state other than Indiana, or a
political subdivision of such a state, that is acquired by the
taxpayer after December 31, 2011.
(35) (34) Add the amount deducted from gross income under
Section 198 of the Internal Revenue Code for the expensing of
environmental remediation costs.
(36) (35) Add the amount excluded from gross income under
Section 408(d)(8) of the Internal Revenue Code for a charitable
distribution from an individual retirement plan.
(37) (36) Add the amount deducted from gross income under
Section 222 of the Internal Revenue Code for qualified tuition and
related expenses.
(38) (37) Add the amount deducted from gross income under
Section 62(2)(D) of the Internal Revenue Code for certain
expenses of elementary and secondary school teachers.
(39) (38) Add the amount excluded from gross income under
Section 127 of the Internal Revenue Code as annual employer
provided education expenses.
(40) (39) Add the amount deducted from gross income under
Section 179E of the Internal Revenue Code for any qualified
advanced mine safety equipment property.
(41) (40) Add the monthly amount excluded from gross income
under Section 132(f)(1)(A) and 132(f)(1)(B) that exceeds one
hundred dollars ($100) a month for a qualified transportation
fringe.
(42) (41) Add the amount deducted from gross income under
Section 221 of the Internal Revenue Code that exceeds the
amount the taxpayer could deduct under Section 221 of the
Internal Revenue Code before it was amended by the Tax Relief,
Unemployment Insurance Reauthorization, and Job Creation Act
of 2010 (P.L. 111-312).
(43) (42) Add the amount necessary to make the adjusted gross
income of any taxpayer that placed any qualified leasehold
improvement property in service during the taxable year and that
was classified as 15-year property under Section 168(e)(3)(E)(iv)
of the Internal Revenue Code equal to the amount of adjusted
gross income that would have been computed had the
classification not applied to the property in the year that it was
placed into service.
(44) (43) Add the amount necessary to make the adjusted gross
income of any taxpayer that placed a motorsports entertainment
complex in service during the taxable year and that was classified
as 7-year property under Section 168(e)(3)(C)(ii) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed into service.
(45) (44) Add the amount deducted under Section 195 of the
Internal Revenue Code for start-up expenditures that exceeds the
amount the taxpayer could deduct under Section 195 of the
Internal Revenue Code before it was amended by the Small
Business Jobs Act of 2010 (P.L. 111-240).
(46) (45) Add the amount necessary to make the adjusted gross
income of any taxpayer for which tax was not imposed on the net
recognized built-in gain of an S corporation under Section
1374(d)(7) of the Internal Revenue Code as amended by the
Small Business Jobs Act of 2010 (P.L. 111-240) equal to the
amount of adjusted gross income that would have been computed
before Section 1374(d)(7) of the Internal Revenue Code as
amended by the Small Business Jobs Act of 2010 (P.L. 111-240).
(b) In the case of corporations, the same as "taxable income" (as
defined in Section 63 of the Internal Revenue Code) adjusted as
follows:
(1) Subtract income that is exempt from taxation under this article
by the Constitution and statutes of the United States.
(2) Add an amount equal to any deduction or deductions allowed
or allowable pursuant to Section 170 of the Internal Revenue
Code.
(3) Add an amount equal to any deduction or deductions allowed
or allowable pursuant to Section 63 of the Internal Revenue Code
for taxes based on or measured by income and levied at the state
level by any state of the United States.
(4) Subtract an amount equal to the amount included in the
corporation's taxable income under Section 78 of the Internal
Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that owns property for which bonus
depreciation was allowed in the current taxable year or in an
earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election not been made
under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in
service.
(6) Add an amount equal to any deduction allowed under Section
172 of the Internal Revenue Code.
(7) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that placed Section 179 property (as
defined in Section 179 of the Internal Revenue Code) in service
in the current taxable year or in an earlier taxable year equal to
the amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not
been made for the year in which the property was placed in
service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five thousand
dollars ($25,000).
(8) Add an amount equal to the amount that a taxpayer claimed as
a deduction for domestic production activities for the taxable year
under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(9) Add to the extent required by IC 6-3-2-20 the amount of
intangible expenses (as defined in IC 6-3-2-20) and any directly
related intangible interest expenses (as defined in IC 6-3-2-20) for
the taxable year that reduced the corporation's taxable income (as
defined in Section 63 of the Internal Revenue Code) for federal
income tax purposes.
(10) Add an amount equal to any deduction for dividends paid (as
defined in Section 561 of the Internal Revenue Code) to
shareholders of a captive real estate investment trust (as defined
in section 34.5 of this chapter).
(11) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the corporation's taxable income under the
Internal Revenue Code.
(12) Add an amount equal to any income not included in gross
income as a result of the deferral of income arising from business
indebtedness discharged in connection with the reacquisition after
December 31, 2008, and before January 1, 2011, of an applicable
debt instrument, as provided in Section 108(i) of the Internal
Revenue Code. Subtract from the adjusted gross income of any
taxpayer that added an amount to adjusted gross income in a
previous year the amount necessary to offset the amount included
in federal gross income as a result of the deferral of income
arising from business indebtedness discharged in connection with
the reacquisition after December 31, 2008, and before January 1,
2011, of an applicable debt instrument, as provided in Section
108(i) of the Internal Revenue Code.
(13) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified restaurant property in service
during the taxable year and that was classified as 15-year property
under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been
computed had the classification not applied to the property in the
year that it was placed in service.
(14) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified retail improvement property
in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed in service.
(15) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that claimed the special allowance
for qualified disaster assistance property under Section 168(n) of
the Internal Revenue Code equal to the amount of adjusted gross
income that would have been computed had the special allowance
not been claimed for the property.
(16) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
179C of the Internal Revenue Code to expense costs for qualified
refinery property equal to the amount of adjusted gross income
that would have been computed had an election for federal
income tax purposes not been made for the year.
(17) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
181 of the Internal Revenue Code to expense costs for a qualified
film or television production equal to the amount of adjusted
gross income that would have been computed had an election for
federal income tax purposes not been made for the year.
(18) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that treated a loss from the sale or
exchange of preferred stock in:
(A) the Federal National Mortgage Association, established
under the Federal National Mortgage Association Charter Act
(12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established
under the Federal Home Loan Mortgage Corporation Act (12
U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency
Economic Stabilization Act of 2008 in the current taxable year or
in an earlier taxable year equal to the amount of adjusted gross
income that would have been computed had the loss not been
treated as an ordinary loss.
(19) Add the amount deducted from gross income under Section
198 of the Internal Revenue Code for the expensing of
environmental remediation costs.
(20) Add the amount deducted from gross income under Section
179E of the Internal Revenue Code for any qualified advanced
mine safety equipment property.
(21) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed any qualified leasehold improvement
property in service during the taxable year and that was classified
as 15-year property under Section 168(e)(3)(E)(iv) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed into service.
(22) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed a motorsports entertainment complex
in service during the taxable year and that was classified as 7-year
property under Section 168(e)(3)(C)(ii) of the Internal Revenue
Code equal to the amount of adjusted gross income that would
have been computed had the classification not applied to the
property in the year that it was placed into service.
(23) Add the amount deducted under Section 195 of the Internal
Revenue Code for start-up expenditures that exceeds the amount
the taxpayer could deduct under Section 195 of the Internal
Revenue Code before it was amended by the Small Business Jobs
Act of 2010 (P.L. 111-240).
(24) Add the amount excluded from federal gross income
under Section 103 of the Internal Revenue Code for interest
received on an obligation of a state other than Indiana, or a
political subdivision of such a state, that is acquired by the
taxpayer after December 31, 2011.
(c) In the case of life insurance companies (as defined in Section
816(a) of the Internal Revenue Code) that are organized under Indiana
law, the same as "life insurance company taxable income" (as defined
in Section 801 of the Internal Revenue Code), adjusted as follows:
(1) Subtract income that is exempt from taxation under this article
by the Constitution and statutes of the United States.
(2) Add an amount equal to any deduction allowed or allowable
under Section 170 of the Internal Revenue Code.
(3) Add an amount equal to a deduction allowed or allowable
under Section 805 or Section 831(c) of the Internal Revenue Code
for taxes based on or measured by income and levied at the state
level by any state.
(4) Subtract an amount equal to the amount included in the
company's taxable income under Section 78 of the Internal
Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that owns property for which bonus
depreciation was allowed in the current taxable year or in an
earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election not been made
under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in
service.
(6) Add an amount equal to any deduction allowed under Section
172 or Section 810 of the Internal Revenue Code.
(7) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that placed Section 179 property (as
defined in Section 179 of the Internal Revenue Code) in service
in the current taxable year or in an earlier taxable year equal to
the amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not
been made for the year in which the property was placed in
service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five thousand
dollars ($25,000).
(8) Add an amount equal to the amount that a taxpayer claimed as
a deduction for domestic production activities for the taxable year
under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(9) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the insurance company's taxable income under
the Internal Revenue Code.
(10) Add an amount equal to any income not included in gross
income as a result of the deferral of income arising from business
indebtedness discharged in connection with the reacquisition after
December 31, 2008, and before January 1, 2011, of an applicable
debt instrument, as provided in Section 108(i) of the Internal
Revenue Code. Subtract from the adjusted gross income of any
taxpayer that added an amount to adjusted gross income in a
previous year the amount necessary to offset the amount included
in federal gross income as a result of the deferral of income
arising from business indebtedness discharged in connection with
the reacquisition after December 31, 2008, and before January 1,
2011, of an applicable debt instrument, as provided in Section
108(i) of the Internal Revenue Code.
(11) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified restaurant property in service
during the taxable year and that was classified as 15-year property
under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been
computed had the classification not applied to the property in the
year that it was placed in service.
(12) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified retail improvement property
in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed in service.
(13) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that claimed the special allowance
for qualified disaster assistance property under Section 168(n) of
the Internal Revenue Code equal to the amount of adjusted gross
income that would have been computed had the special allowance
not been claimed for the property.
(14) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
179C of the Internal Revenue Code to expense costs for qualified
refinery property equal to the amount of adjusted gross income
that would have been computed had an election for federal
income tax purposes not been made for the year.
(15) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
181 of the Internal Revenue Code to expense costs for a qualified
film or television production equal to the amount of adjusted
gross income that would have been computed had an election for
federal income tax purposes not been made for the year.
(16) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that treated a loss from the sale or
exchange of preferred stock in:
(A) the Federal National Mortgage Association, established
under the Federal National Mortgage Association Charter Act
(12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established
under the Federal Home Loan Mortgage Corporation Act (12
U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency
Economic Stabilization Act of 2008 in the current taxable year or
in an earlier taxable year equal to the amount of adjusted gross
income that would have been computed had the loss not been
treated as an ordinary loss.
(17) Add an amount equal to any exempt insurance income under
Section 953(e) of the Internal Revenue Code that is active
financing income under Subpart F of Subtitle A, Chapter 1,
Subchapter N of the Internal Revenue Code.
(18) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed any qualified leasehold improvement
property in service during the taxable year and that was classified
as 15-year property under Section 168(e)(3)(E)(iv) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed into service.
(19) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed a motorsports entertainment complex
in service during the taxable year and that was classified as 7-year
property under Section 168(e)(3)(C)(ii) of the Internal Revenue
Code equal to the amount of adjusted gross income that would
have been computed had the classification not applied to the
property in the year that it was placed into service.
(20) Add the amount deducted under Section 195 of the Internal
Revenue Code for start-up expenditures that exceeds the amount
the taxpayer could deduct under Section 195 of the Internal
Revenue Code before it was amended by the Small Business Jobs
Act of 2010 (P.L. 111-240).
(21) Add the amount deducted from gross income under Section
198 of the Internal Revenue Code for the expensing of
environmental remediation costs.
(22) Add the amount deducted from gross income under Section
179E of the Internal Revenue Code for any qualified advanced
mine safety equipment property.
(23) Add the amount excluded from federal gross income
under Section 103 of the Internal Revenue Code for interest
received on an obligation of a state other than Indiana, or a
political subdivision of such a state, that is acquired by the
taxpayer after December 31, 2011.
(d) In the case of insurance companies subject to tax under Section
831 of the Internal Revenue Code and organized under Indiana law, the
same as "taxable income" (as defined in Section 832 of the Internal
Revenue Code), adjusted as follows:
(1) Subtract income that is exempt from taxation under this article
by the Constitution and statutes of the United States.
(2) Add an amount equal to any deduction allowed or allowable
under Section 170 of the Internal Revenue Code.
(3) Add an amount equal to a deduction allowed or allowable
under Section 805 or Section 831(c) of the Internal Revenue Code
for taxes based on or measured by income and levied at the state
level by any state.
(4) Subtract an amount equal to the amount included in the
company's taxable income under Section 78 of the Internal
Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that owns property for which bonus
depreciation was allowed in the current taxable year or in an
earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election not been made
under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in
service.
(6) Add an amount equal to any deduction allowed under Section
172 of the Internal Revenue Code.
(7) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that placed Section 179 property (as
defined in Section 179 of the Internal Revenue Code) in service
in the current taxable year or in an earlier taxable year equal to
the amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not
been made for the year in which the property was placed in
service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five thousand
dollars ($25,000).
(8) Add an amount equal to the amount that a taxpayer claimed as
a deduction for domestic production activities for the taxable year
under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(9) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the insurance company's taxable income under
the Internal Revenue Code.
(10) Add an amount equal to any income not included in gross
income as a result of the deferral of income arising from business
indebtedness discharged in connection with the reacquisition after
December 31, 2008, and before January 1, 2011, of an applicable
debt instrument, as provided in Section 108(i) of the Internal
Revenue Code. Subtract from the adjusted gross income of any
taxpayer that added an amount to adjusted gross income in a
previous year the amount necessary to offset the amount included
in federal gross income as a result of the deferral of income
arising from business indebtedness discharged in connection with
the reacquisition after December 31, 2008, and before January 1,
2011, of an applicable debt instrument, as provided in Section
108(i) of the Internal Revenue Code.
(11) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified restaurant property in service
during the taxable year and that was classified as 15-year property
under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been
computed had the classification not applied to the property in the
year that it was placed in service.
(12) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified retail improvement property
in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed in service.
(13) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that claimed the special allowance
for qualified disaster assistance property under Section 168(n) of
the Internal Revenue Code equal to the amount of adjusted gross
income that would have been computed had the special allowance
not been claimed for the property.
(14) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
179C of the Internal Revenue Code to expense costs for qualified
refinery property equal to the amount of adjusted gross income
that would have been computed had an election for federal
income tax purposes not been made for the year.
(15) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
181 of the Internal Revenue Code to expense costs for a qualified
film or television production equal to the amount of adjusted
gross income that would have been computed had an election for
federal income tax purposes not been made for the year.
(16) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that treated a loss from the sale or
exchange of preferred stock in:
(A) the Federal National Mortgage Association, established
under the Federal National Mortgage Association Charter Act
(12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established
under the Federal Home Loan Mortgage Corporation Act (12
U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency
Economic Stabilization Act of 2008 in the current taxable year or
in an earlier taxable year equal to the amount of adjusted gross
income that would have been computed had the loss not been
treated as an ordinary loss.
(17) Add an amount equal to any exempt insurance income under
Section 953(e) of the Internal Revenue Code that is active
financing income under Subpart F of Subtitle A, Chapter 1,
Subchapter N of the Internal Revenue Code.
(18) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed any qualified leasehold improvement
property in service during the taxable year and that was classified
as 15-year property under Section 168(e)(3)(E)(iv) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed into service.
(19) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed a motorsports entertainment complex
in service during the taxable year and that was classified as 7-year
property under Section 168(e)(3)(C)(ii) of the Internal Revenue
Code equal to the amount of adjusted gross income that would
have been computed had the classification not applied to the
property in the year that it was placed into service.
(20) Add the amount deducted under Section 195 of the Internal
Revenue Code for start-up expenditures that exceeds the amount
the taxpayer could deduct under Section 195 of the Internal
Revenue Code before it was amended by the Small Business Jobs
Act of 2010 (P.L. 111-240).
(21) Add the amount deducted from gross income under Section
198 of the Internal Revenue Code for the expensing of
environmental remediation costs.
(22) Add the amount deducted from gross income under Section
179E of the Internal Revenue Code for any qualified advanced
mine safety equipment property.
(23) Add the amount excluded from federal gross income
under Section 103 of the Internal Revenue Code for interest
received on an obligation of a state other than Indiana, or a
political subdivision of such a state, that is acquired by the
taxpayer after December 31, 2011.
(e) In the case of trusts and estates, "taxable income" (as defined for
trusts and estates in Section 641(b) of the Internal Revenue Code)
adjusted as follows:
(1) Subtract income that is exempt from taxation under this article
by the Constitution and statutes of the United States.
(2) Subtract an amount equal to the amount of a September 11
terrorist attack settlement payment included in the federal
adjusted gross income of the estate of a victim of the September
11 terrorist attack or a trust to the extent the trust benefits a victim
of the September 11 terrorist attack.
(3) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that owns property for which bonus
depreciation was allowed in the current taxable year or in an
earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election not been made
under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in
service.
(4) Add an amount equal to any deduction allowed under Section
172 of the Internal Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that placed Section 179 property (as
defined in Section 179 of the Internal Revenue Code) in service
in the current taxable year or in an earlier taxable year equal to
the amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not
been made for the year in which the property was placed in
service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five thousand
dollars ($25,000).
(6) Add an amount equal to the amount that a taxpayer claimed as
a deduction for domestic production activities for the taxable year
under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(7) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the taxpayer's taxable income under the
Internal Revenue Code.
(8) Add an amount equal to any income not included in gross
income as a result of the deferral of income arising from business
indebtedness discharged in connection with the reacquisition after
December 31, 2008, and before January 1, 2011, of an applicable
debt instrument, as provided in Section 108(i) of the Internal
Revenue Code. Subtract from the adjusted gross income of any
taxpayer that added an amount to adjusted gross income in a
previous year the amount necessary to offset the amount included
in federal gross income as a result of the deferral of income
arising from business indebtedness discharged in connection with
the reacquisition after December 31, 2008, and before January 1,
2011, of an applicable debt instrument, as provided in Section
108(i) of the Internal Revenue Code.
(9) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified restaurant property in service
during the taxable year and that was classified as 15-year property
under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been
computed had the classification not applied to the property in the
year that it was placed in service.
(10) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified retail improvement property
in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed in service.
(11) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that claimed the special allowance
for qualified disaster assistance property under Section 168(n) of
the Internal Revenue Code equal to the amount of adjusted gross
income that would have been computed had the special allowance
not been claimed for the property.
(12) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
179C of the Internal Revenue Code to expense costs for qualified
refinery property equal to the amount of adjusted gross income
that would have been computed had an election for federal
income tax purposes not been made for the year.
(13) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
181 of the Internal Revenue Code to expense costs for a qualified
film or television production equal to the amount of adjusted
gross income that would have been computed had an election for
federal income tax purposes not been made for the year.
(14) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that treated a loss from the sale or
exchange of preferred stock in:
(A) the Federal National Mortgage Association, established
under the Federal National Mortgage Association Charter Act
(12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established
under the Federal Home Loan Mortgage Corporation Act (12
U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency
Economic Stabilization Act of 2008 in the current taxable year or
in an earlier taxable year equal to the amount of adjusted gross
income that would have been computed had the loss not been
treated as an ordinary loss.
(15) Add the amount excluded from gross income under Section
108(a)(1)(e) of the Internal Revenue Code for the discharge of
debt on a qualified principal residence.
(16) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed any qualified leasehold improvement
property in service during the taxable year and that was classified
as 15-year property under Section 168(e)(3)(E)(iv) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed into service.
(17) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed a motorsports entertainment complex
in service during the taxable year and that was classified as 7-year
property under Section 168(e)(3)(C)(ii) of the Internal Revenue
Code equal to the amount of adjusted gross income that would
have been computed had the classification not applied to the
property in the year that it was placed into service.
(18) Add the amount deducted under Section 195 of the Internal
Revenue Code for start-up expenditures that exceeds the amount
the taxpayer could deduct under Section 195 of the Internal
Revenue Code before it was amended by the Small Business Jobs
Act of 2010 (P.L. 111-240).
(19) Add the amount deducted from gross income under Section
198 of the Internal Revenue Code for the expensing of
environmental remediation costs.
(20) Add the amount deducted from gross income under Section
179E of the Internal Revenue Code for any qualified advanced
mine safety equipment property.
(21) Add the amount necessary to make the adjusted gross income
of any taxpayer for which tax was not imposed on the net
recognized built-in gain of an S corporation under Section
1374(d)(7) of the Internal Revenue Code as amended by the
Small Business Jobs Act of 2010 (P.L. 111-240) equal to the
amount of adjusted gross income that would have been computed
before Section 1374(d)(7) of the Internal Revenue Code as
amended by the Small Business Jobs Act of 2010 (P.L. 111-240).
(22) Add the amount excluded from federal gross income
under Section 103 of the Internal Revenue Code for interest
received on an obligation of a state other than Indiana, or a
political subdivision of such a state, that is acquired by the
taxpayer after December 31, 2011.
(f) This subsection applies only to the extent that an individual paid
property taxes in 2004 that were imposed for the March 1, 2002,
assessment date or the January 15, 2003, assessment date. The
maximum amount of the deduction under subsection (a)(17) is equal
to the amount determined under STEP FIVE of the following formula:
STEP ONE: Determine the amount of property taxes that the
taxpayer paid after December 31, 2003, in the taxable year for
property taxes imposed for the March 1, 2002, assessment date
and the January 15, 2003, assessment date.
STEP TWO: Determine the amount of property taxes that the
taxpayer paid in the taxable year for the March 1, 2003,
assessment date and the January 15, 2004, assessment date.
STEP THREE: Determine the result of the STEP ONE amount
divided by the STEP TWO amount.
STEP FOUR: Multiply the STEP THREE amount by two
thousand five hundred dollars ($2,500).
STEP FIVE: Determine the sum of the STEP FOUR amount and
two thousand five hundred dollars ($2,500).
SOURCE: IC 6-3-2-1; (11)HE1004.1.54. -->
SECTION 54. IC 6-3-2-1 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 1. (a) Each taxable year, a tax at the
rate of three and four-tenths percent (3.4%) of adjusted gross income
is imposed upon the adjusted gross income of every resident person,
and on that part of the adjusted gross income derived from sources
within Indiana of every nonresident person.
(b) Except as provided in section 1.5 of this chapter, each taxable
year, a tax at the following rate of eight and five-tenths percent (8.5%)
of adjusted gross income is imposed on that part of the adjusted gross
income derived from sources within Indiana of every corporation:
(1) Before July 1, 2012, eight and five-tenths percent (8.5%).
(2) After June 30, 2012, and before July 1, 2013, eight percent
(8.0%).
(3) After June 30, 2013, and before July 1, 2014, seven and
five-tenths percent (7.5%).
(4) After June 30, 2014, and before July 1, 2015, seven percent
(7.0%).
(5) After June 30, 2015, six and five-tenths percent (6.5%).
(c) If for any taxable year a taxpayer is subject to different tax
rates under subsection (b), the taxpayer's tax rate for that taxable
year is the rate determined in the last STEP of the following
STEPS:
STEP ONE: Multiply the number of months in the taxpayer's
taxable year that precede the month the rate changed by the
rate in effect before the rate change.
STEP TWO: Multiply the number of months in the taxpayer's
taxable year that follow the month before the rate changed by
the rate in effect after the rate change.
STEP THREE: Divide the sum of the amounts determined
under STEPS ONE and TWO by twelve (12).
However, the rate determined under this subsection shall be
rounded to the nearest one-hundredth of one percent (0.01%).
SOURCE: IC 6-3-2-2; (11)HE1004.1.55. -->
SECTION 55. IC 6-3-2-2, AS AMENDED BY P.L.182-2009(ss),
SECTION 191, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2011 (RETROACTIVE)]: Sec. 2. (a) With
regard to corporations and nonresident persons, "adjusted gross income
derived from sources within Indiana", for the purposes of this article,
shall mean and include:
(1) income from real or tangible personal property located in this
state;
(2) income from doing business in this state;
(3) income from a trade or profession conducted in this state;
(4) compensation for labor or services rendered within this state;
and
(5) income from stocks, bonds, notes, bank deposits, patents,
copyrights, secret processes and formulas, good will, trademarks,
trade brands, franchises, and other intangible personal property
if
the receipt from the intangible is attributable to Indiana under
section 2.2 of this chapter. to the extent that the income is
apportioned to Indiana under this section or if the income is
allocated to Indiana or considered to be derived from sources
within Indiana under this section.
Income from a pass through entity shall be characterized in a manner
consistent with the income's characterization for federal income tax
purposes and shall be considered Indiana source income as if the
person, corporation, or pass through entity that received the income had
directly engaged in the income producing activity. Income that is
derived from one (1) pass through entity and is considered to pass
through to another pass through entity does not change these
characteristics or attribution provisions. In the case of nonbusiness
income described in subsection (g), only so much of such income as is
allocated to this state under the provisions of subsections (h) through
(k) shall be deemed to be derived from sources within Indiana. In the
case of business income, only so much of such income as is
apportioned to this state under the provision of subsection (b) shall be
deemed to be derived from sources within the state of Indiana. In the
case of compensation of a team member (as defined in section 2.7 of
this chapter), only the portion of income determined to be Indiana
income under section 2.7 of this chapter is considered derived from
sources within Indiana. In the case of a corporation that is a life
insurance company (as defined in Section 816(a) of the Internal
Revenue Code) or an insurance company that is subject to tax under
Section 831 of the Internal Revenue Code, only so much of the income
as is apportioned to Indiana under subsection (r) is considered derived
from sources within Indiana.
(b) Except as provided in subsection (l), if business income of a
corporation or a nonresident person is derived from sources within the
state of Indiana and from sources without the state of Indiana, the
business income derived from sources within this state shall be
determined by multiplying the business income derived from sources
both within and without the state of Indiana by the following:
(1) For all taxable years that begin after December 31, 2006, and
before January 1, 2008, a fraction. The:
(A) numerator of the fraction is the sum of the property factor
plus the payroll factor plus the product of the sales factor
multiplied by three (3); and
(B) denominator of the fraction is five (5).
(2) For all taxable years that begin after December 31, 2007, and
before January 1, 2009, a fraction. The:
(A) numerator of the fraction is the property factor plus the
payroll factor plus the product of the sales factor multiplied by
four and sixty-seven hundredths (4.67); and
(B) denominator of the fraction is six and sixty-seven
hundredths (6.67).
(3) For all taxable years beginning after December 31, 2008, and
before January 1, 2010, a fraction. The:
(A) numerator of the fraction is the property factor plus the
payroll factor plus the product of the sales factor multiplied by
eight (8); and
(B) denominator of the fraction is ten (10).
(4) For all taxable years beginning after December 31, 2009, and
before January 1, 2011, a fraction. The:
(A) numerator of the fraction is the property factor plus the
payroll factor plus the product of the sales factor multiplied by
eighteen (18); and
(B) denominator of the fraction is twenty (20).
(5) For all taxable years beginning after December 31, 2010, the
sales factor.
(c) The property factor is a fraction, the numerator of which is the
average value of the taxpayer's real and tangible personal property
owned or rented and used in this state during the taxable year and the
denominator of which is the average value of all the taxpayer's real and
tangible personal property owned or rented and used during the taxable
year. However, with respect to a foreign corporation, the denominator
does not include the average value of real or tangible personal property
owned or rented and used in a place that is outside the United States.
Property owned by the taxpayer is valued at its original cost. Property
rented by the taxpayer is valued at eight (8) times the net annual rental
rate. Net annual rental rate is the annual rental rate paid by the taxpayer
less any annual rental rate received by the taxpayer from subrentals.
The average of property shall be determined by averaging the values at
the beginning and ending of the taxable year, but the department may
require the averaging of monthly values during the taxable year if
reasonably required to reflect properly the average value of the
taxpayer's property.
(d) The payroll factor is a fraction, the numerator of which is the
total amount paid in this state during the taxable year by the taxpayer
for compensation, and the denominator of which is the total
compensation paid everywhere during the taxable year. However, with
respect to a foreign corporation, the denominator does not include
compensation paid in a place that is outside the United States.
Compensation is paid in this state if:
(1) the individual's service is performed entirely within the state;
(2) the individual's service is performed both within and without
this state, but the service performed without this state is incidental
to the individual's service within this state; or
(3) some of the service is performed in this state and:
(A) the base of operations or, if there is no base of operations,
the place from which the service is directed or controlled is in
this state; or
(B) the base of operations or the place from which the service
is directed or controlled is not in any state in which some part
of the service is performed, but the individual is a resident of
this state.
(e) The sales factor is a fraction, the numerator of which is the total
sales of the taxpayer in this state during the taxable year, and the
denominator of which is the total sales of the taxpayer everywhere
during the taxable year. Sales include receipts from intangible property
and receipts from the sale or exchange of intangible property. However,
with respect to a foreign corporation, the denominator does not include
sales made in a place that is outside the United States. Receipts from
intangible personal property are derived from sources within Indiana
if the receipts from the intangible personal property are attributable to
Indiana under section 2.2 of this chapter. Regardless of the f.o.b. point
or other conditions of the sale, sales of tangible personal property are
in this state if:
(1) the property is delivered or shipped to a purchaser that is
within Indiana, other than the United States government; or
(2) the property is shipped from an office, a store, a warehouse, a
factory, or other place of storage in this state and:
(A) the purchaser is the United States government; or
(B) the taxpayer is not taxable in the state of the purchaser.
Gross receipts derived from commercial printing as described in
IC 6-2.5-1-10 shall be treated as sales of tangible personal property for
purposes of this chapter.
(f) Sales, other than receipts from intangible property covered by
subsection (e) and sales of tangible personal property, are in this state
if:
(1) the income-producing activity is performed in this state; or
(2) the income-producing activity is performed both within and
without this state and a greater proportion of the
income-producing activity is performed in this state than in any
other state, based on costs of performance.
(g) Rents and royalties from real or tangible personal property,
capital gains, interest, dividends, or patent or copyright royalties, to the
extent that they constitute nonbusiness income, shall be allocated as
provided in subsections (h) through (k).
(h)(1) Net rents and royalties from real property located in this state
are allocable to this state.
(2) Net rents and royalties from tangible personal property are
allocated to this state:
(i) if and to the extent that the property is utilized in this state; or
(ii) in their entirety if the taxpayer's commercial domicile is in this
state and the taxpayer is not organized under the laws of or
taxable in the state in which the property is utilized.
(3) The extent of utilization of tangible personal property in a state
is determined by multiplying the rents and royalties by a fraction, the
numerator of which is the number of days of physical location of the
property in the state during the rental or royalty period in the taxable
year, and the denominator of which is the number of days of physical
location of the property everywhere during all rental or royalty periods
in the taxable year. If the physical location of the property during the
rental or royalty period is unknown or unascertainable by the taxpayer,
tangible personal property is utilized in the state in which the property
was located at the time the rental or royalty payer obtained possession.
(i)(1) Capital gains and losses from sales of real property located in
this state are allocable to this state.
(2) Capital gains and losses from sales of tangible personal property
are allocable to this state if:
(i) the property had a situs in this state at the time of the sale; or
(ii) the taxpayer's commercial domicile is in this state and the
taxpayer is not taxable in the state in which the property had a
situs.
(3) Capital gains and losses from sales of intangible personal
property are allocable to this state if the taxpayer's commercial
domicile is in this state.
(j) Interest and dividends are allocable to this state if the taxpayer's
commercial domicile is in this state.
(k)(1) Patent and copyright royalties are allocable to this state:
(i) if and to the extent that the patent or copyright is utilized by
the taxpayer in this state; or
(ii) if and to the extent that the patent or copyright is utilized by
the taxpayer in a state in which the taxpayer is not taxable and the
taxpayer's commercial domicile is in this state.
(2) A patent is utilized in a state to the extent that it is employed
in production, fabrication, manufacturing, or other processing in
the state or to the extent that a patented product is produced in the
state. If the basis of receipts from patent royalties does not permit
allocation to states or if the accounting procedures do not reflect
states of utilization, the patent is utilized in the state in which the
taxpayer's commercial domicile is located.
(3) A copyright is utilized in a state to the extent that printing or
other publication originates in the state. If the basis of receipts
from copyright royalties does not permit allocation to states or if
the accounting procedures do not reflect states of utilization, the
copyright is utilized in the state in which the taxpayer's
commercial domicile is located.
(l) If the allocation and apportionment provisions of this article do
not fairly represent the taxpayer's income derived from sources within
the state of Indiana, the taxpayer may petition for or the department
may require, in respect to all or any part of the taxpayer's business
activity, if reasonable:
(1) separate accounting;
(2) for a taxable year beginning before January 1, 2011, the
exclusion of any one (1) or more of the factors, except the sales
factor;
(3) the inclusion of one (1) or more additional factors which will
fairly represent the taxpayer's income derived from sources within
the state of Indiana; or
(4) the employment of any other method to effectuate an equitable
allocation and apportionment of the taxpayer's income.
(m) In the case of two (2) or more organizations, trades, or
businesses owned or controlled directly or indirectly by the same
interests, the department shall distribute, apportion, or allocate the
income derived from sources within the state of Indiana between and
among those organizations, trades, or businesses in order to fairly
reflect and report the income derived from sources within the state of
Indiana by various taxpayers.
(n) For purposes of allocation and apportionment of income under
this article, a taxpayer is taxable in another state if:
(1) in that state the taxpayer is subject to a net income tax, a
franchise tax measured by net income, a franchise tax for the
privilege of doing business, or a corporate stock tax; or
(2) that state has jurisdiction to subject the taxpayer to a net
income tax regardless of whether, in fact, the state does or does
not.
(o) Notwithstanding subsections (l) and (m), the department may
not, under any circumstances, require that income, deductions, and
credits attributable to a taxpayer and another entity be reported in a
combined income tax return for any taxable year, if the other entity is:
(1) a foreign corporation; or
(2) a corporation that is classified as a foreign operating
corporation for the taxable year by section 2.4 of this chapter.
(p) Notwithstanding subsections (l) and (m), the department may not
require that income, deductions, and credits attributable to a taxpayer
and another entity not described in subsection (o)(1) or (o)(2) be
reported in a combined income tax return for any taxable year, unless
the department is unable to fairly reflect the taxpayer's adjusted gross
income for the taxable year through use of other powers granted to the
department by subsections (l) and (m).
(q) Notwithstanding subsections (o) and (p), one (1) or more
taxpayers may petition the department under subsection (l) for
permission to file a combined income tax return for a taxable year. The
petition to file a combined income tax return must be completed and
filed with the department not more than thirty (30) days after the end
of the taxpayer's taxable year. A taxpayer filing a combined income tax
return must petition the department within thirty (30) days after the end
of the taxpayer's taxable year to discontinue filing a combined income
tax return.
(r) This subsection applies to a corporation that is a life insurance
company (as defined in Section 816(a) of the Internal Revenue Code)
or an insurance company that is subject to tax under Section 831 of the
Internal Revenue Code. The corporation's adjusted gross income that
is derived from sources within Indiana is determined by multiplying the
corporation's adjusted gross income by a fraction:
(1) the numerator of which is the direct premiums and annuity
considerations received during the taxable year for insurance
upon property or risks in the state; and
(2) the denominator of which is the direct premiums and annuity
considerations received during the taxable year for insurance
upon property or risks everywhere.
The term "direct premiums and annuity considerations" means the
gross premiums received from direct business as reported in the
corporation's annual statement filed with the department of insurance.
SOURCE: IC 6-3-2-2.5; (11)HE1004.1.56. -->
SECTION 56. IC 6-3-2-2.5, AS AMENDED BY P.L.113-2010,
SECTION 55, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012]: Sec. 2.5. (a) This section applies to a resident
person.
(b) Resident persons are entitled to a net operating loss deduction.
The amount of the deduction taken in a taxable year may not exceed
the taxpayer's unused Indiana net operating losses
carried back or
carried over to that year. A taxpayer is not entitled to carryback any
net operating losses after December 31, 2011.
(c) An Indiana net operating loss equals the taxpayer's federal net
operating loss for a taxable year as calculated under Section 172 of the
Internal Revenue Code, adjusted for the modifications required by
IC 6-3-1-3.5.
(d) The following provisions apply for purposes of subsection (c):
(1) The modifications that are to be applied are those
modifications required under IC 6-3-1-3.5 for the same taxable
year in which each net operating loss was incurred.
(2) An Indiana net operating loss includes a net operating loss that
arises when the modifications required by IC 6-3-1-3.5 exceed the
taxpayer's federal adjusted gross income (as defined in Section 62
of the Internal Revenue Code) for the taxable year in which the
Indiana net operating loss is determined.
(e) Subject to the limitations contained in subsection (g), an Indiana
net operating loss carryback or carryover shall be available as a
deduction from the taxpayer's adjusted gross income (as defined in
IC 6-3-1-3.5) in the carryback or carryover year provided in subsection
(f).
(f) Carrybacks and Carryovers shall be determined under this
subsection as follows:
(1) An Indiana net operating loss shall be an Indiana net operating
loss carryback to each of the carryback years preceding the
taxable year of the loss.
(2) (1) An Indiana net operating loss shall be an Indiana net
operating loss carryover to each of the carryover years following
the taxable year of the loss.
(3) Carryback years shall be determined by reference to the
number of years allowed for carrying back a net operating loss
under Section 172(b) of the Internal Revenue Code. However,
with respect to the carryback period for a net operating loss:
(A) for which a taxpayer made an election to use five (5) years
instead of two (2) years under Section 172(b)(1)(H) of the
Internal Revenue Code, two (2) years shall be used instead of
five (5) years; or
(B) that is a qualified disaster loss for which the taxpayer
elected to have the net operating loss carryback period with
respect to the loss year determined without regard to Section
172(b)(1)(J) of the Internal Revenue Code, five (5) years shall
be used.
(4) (2) Carryover years shall be determined by reference to the
number of years allowed for carrying over net operating losses
under Section 172(b) of the Internal Revenue Code.
(5) A taxpayer who makes an election under Section 172(b)(3) of
the Internal Revenue Code to relinquish the carryback period with
respect to a net operating loss for any taxable year shall be
considered to have also relinquished the carryback of the Indiana
net operating loss for purposes of this section.
(g) The entire amount of the Indiana net operating loss for any
taxable year shall be carried to the earliest of the taxable years to which
(as determined under subsection (f)) the loss may be carried. The
amount of the Indiana net operating loss remaining after the deduction
is taken under this section in a taxable year may be carried back or
carried over as provided in subsection (f). The amount of the Indiana
net operating loss carried back or carried over from year to year shall
be reduced to the extent that the Indiana net operating loss carryback
or carryover is used by the taxpayer to obtain a deduction in a taxable
year until the occurrence of the earlier of the following:
(1) The entire amount of the Indiana net operating loss has been
used as a deduction.
(2) The Indiana net operating loss has been carried over to each
of the carryover years provided by subsection (f).
SOURCE: IC 6-3-2-2.6; (11)HE1004.1.57. -->
SECTION 57. IC 6-3-2-2.6, AS AMENDED BY P.L.113-2010,
SECTION 56, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012]: Sec. 2.6. (a) This section applies to a corporation
or a nonresident person.
(b) Corporations and nonresident persons are entitled to a net
operating loss deduction. The amount of the deduction taken in a
taxable year may not exceed the taxpayer's unused Indiana net
operating losses
carried back or carried over to that year.
A taxpayer
is not entitled to carryback any net operating losses after
December 31, 2011.
(c) An Indiana net operating loss equals the taxpayer's federal net
operating loss for a taxable year as calculated under Section 172 of the
Internal Revenue Code, derived from sources within Indiana and
adjusted for the modifications required by IC 6-3-1-3.5.
(d) The following provisions apply for purposes of subsection (c):
(1) The modifications that are to be applied are those
modifications required under IC 6-3-1-3.5 for the same taxable
year in which each net operating loss was incurred.
(2) The amount of the taxpayer's net operating loss that is derived
from sources within Indiana shall be determined in the same
manner that the amount of the taxpayer's adjusted income derived
from sources within Indiana is determined under section 2 of this
chapter for the same taxable year during which each loss was
incurred.
(3) An Indiana net operating loss includes a net operating loss that
arises when the modifications required by IC 6-3-1-3.5 exceed the
taxpayer's federal taxable income (as defined in Section 63 of the
Internal Revenue Code), if the taxpayer is a corporation, or when
the modifications required by IC 6-3-1-3.5 exceed the taxpayer's
federal adjusted gross income (as defined by Section 62 of the
Internal Revenue Code), if the taxpayer is a nonresident person,
for the taxable year in which the Indiana net operating loss is
determined.
(e) Subject to the limitations contained in subsection (g), an Indiana
net operating loss carryback or carryover shall be available as a
deduction from the taxpayer's adjusted gross income derived from
sources within Indiana (as defined in section 2 of this chapter) in the
carryback or carryover year provided in subsection (f).
(f) Carrybacks and Carryovers shall be determined under this
subsection as follows:
(1) An Indiana net operating loss shall be an Indiana net operating
loss carryback to each of the carryback years preceding the
taxable year of the loss.
(2) (1) An Indiana net operating loss shall be an Indiana net
operating loss carryover to each of the carryover years following
the taxable year of the loss.
(3) Carryback years shall be determined by reference to the
number of years allowed for carrying back a net operating loss
under Section 172(b) of the Internal Revenue Code. However,
with respect to the carryback period for a net operating loss:
(A) for which a taxpayer made an election to use five (5) years
instead of two (2) years under Section 172(b)(1)(H) of the
Internal Revenue Code, two (2) years shall be used instead of
five (5) years; or
(B) that is a qualified disaster loss for which the taxpayer
elected to have the net operating loss carryback period with
respect to the loss year determined without regard to Section
172(b)(1)(J) of the Internal Revenue Code, five (5) years shall
be used.
(4) (2) Carryover years shall be determined by reference to the
number of years allowed for carrying over net operating losses
under Section 172(b) of the Internal Revenue Code.
(5) A taxpayer who makes an election under Section 172(b)(3) of
the Internal Revenue Code to relinquish the carryback period with
respect to a net operating loss for any taxable year shall be
considered to have also relinquished the carryback of the Indiana
net operating loss for purposes of this section.
(g) The entire amount of the Indiana net operating loss for any
taxable year shall be carried to the earliest of the taxable years to which
(as determined under subsection (f)) the loss may be carried. The
amount of the Indiana net operating loss remaining after the deduction
is taken under this section in a taxable year may be carried back or
carried over as provided in subsection (f). The amount of the Indiana
net operating loss carried back or carried over from year to year shall
be reduced to the extent that the Indiana net operating loss carryback
or carryover is used by the taxpayer to obtain a deduction in a taxable
year until the occurrence of the earlier of the following:
(1) The entire amount of the Indiana net operating loss has been
used as a deduction.
(2) The Indiana net operating loss has been carried over to each
of the carryover years provided by subsection (f).
(h) An Indiana net operating loss deduction determined under this
section shall be allowed notwithstanding the fact that in the year the
taxpayer incurred the net operating loss the taxpayer was not subject to
the tax imposed under section 1 of this chapter because the taxpayer
was:
(1) a life insurance company (as defined in Section 816(a) of the
Internal Revenue Code); or
(2) an insurance company subject to tax under Section 831 of the
Internal Revenue Code.
(i) In the case of a life insurance company that claims an operations
loss deduction under Section 810 of the Internal Revenue Code, this
section shall be applied by:
(1) substituting the corresponding provisions of Section 810 of the
Internal Revenue Code in place of references to Section 172 of
the Internal Revenue Code; and
(2) substituting life insurance company taxable income (as
defined in Section 801 the Internal Revenue Code) in place of
references to taxable income (as defined in Section 63 of the
Internal Revenue Code).
(j) For purposes of an amended return filed to carry back an Indiana
net operating loss:
(1) the term "due date of the return", as used in IC 6-8.1-9-1(a)(1),
means the due date of the return for the taxable year in which the
net operating loss was incurred; and
(2) the term "date the payment was due", as used in
IC 6-8.1-9-2(c), means the due date of the return for the taxable
year in which the net operating loss was incurred.
SOURCE: IC 6-3-4-3; (11)HE1004.1.58. -->
SECTION 58. IC 6-3-4-3 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2012]: Sec. 3. Returns required to be
made pursuant to section 1 of this chapter shall be filed with the
department on or before the later of the following:
(1) The 15th day of the fourth month following the close of the
taxable year.
(2) For a corporation whose federal tax return is due on or
after the date set forth in subdivision (1), as determined
without regard to any extensions, weekends, or holidays, the
15th day of the month following the due date of the federal tax
return.
SOURCE: IC 6-3-4-6; (11)HE1004.1.59. -->
SECTION 59. IC 6-3-4-6 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2011 (RETROACTIVE)]: Sec. 6. (a) Any
taxpayer, upon request by the department, shall furnish to the
department a true and correct copy of any tax return which he the
taxpayer has filed with the United States Internal Revenue Service
which copy shall be certified to by the taxpayer under penalties of
perjury.
(b) Each taxpayer shall notify the department of any modification
of:
(1) a federal income tax return filed by the taxpayer after January
1, 1978; or
(2) the taxpayer's federal income tax liability for a taxable year
which begins after December 31, 1977.
The taxpayer shall file the notice on the form prescribed by the
department within one hundred twenty (120) days after the
modification is made if the modification was made before January
1, 2011, and one hundred eighty (180) days after the modification
is made if the modification is made after December 31, 2010.
(c) If the federal modification results in a change in the taxpayer's
federal or Indiana adjusted gross income, the taxpayer shall file an
Indiana amended return within one hundred twenty (120) days after the
modification is made if the modification was made before January
1, 2011, and one hundred eighty (180) days after the modification
is made if the modification is made after December 31, 2010.
SOURCE: IC 6-3-4-8; (11)HE1004.1.60. -->
SECTION 60. IC 6-3-4-8, AS AMENDED BY P.L.131-2008,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2011 (RETROACTIVE)]: Sec. 8. (a) Except as provided
in subsection (d),
or (l), every employer making payments of wages
subject to tax under this article, regardless of the place where such
payment is made, who is required under the provisions of the Internal
Revenue Code to withhold, collect, and pay over income tax on wages
paid by such employer to such employee, shall, at the time of payment
of such wages, deduct and retain therefrom the amount prescribed in
withholding instructions issued by the department. The department
shall base its withholding instructions on the adjusted gross income tax
rate for persons, on the total rates of any income taxes that the taxpayer
is subject to under IC 6-3.5, and on the total amount of exclusions the
taxpayer is entitled to under IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4).
However, the withholding instructions on the adjusted gross income of
a nonresident alien (as defined in Section 7701 of the Internal Revenue
Code) are to be based on applying not more than one (1) withholding
exclusion, regardless of the total number of exclusions that
IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4) permit the taxpayer to apply
on the taxpayer's final return for the taxable year. Such employer
making payments of any wages:
(1) shall be liable to the state of Indiana for the payment of the tax
required to be deducted and withheld under this section and shall
not be liable to any individual for the amount deducted from the
individual's wages and paid over in compliance or intended
compliance with this section; and
(2) shall make return of and payment to the department monthly
of the amount of tax which under this article and IC 6-3.5 the
employer is required to withhold.
(b) An employer shall pay taxes withheld under subsection (a)
during a particular month to the department no later than thirty (30)
days after the end of that month. However, in place of monthly
reporting periods, the department may permit an employer to report and
pay the tax for:
(1) a calendar year reporting period, if the average monthly
amount of all tax required to be withheld by the employer in the
previous calendar year does not exceed ten dollars ($10);
(2) a six (6) month reporting period, if the average monthly
amount of all tax required to be withheld by the employer in the
previous calendar year does not exceed twenty-five dollars ($25);
or
(3) a three (3) month reporting period, if the average monthly
amount of all tax required to be withheld by the employer in the
previous calendar year does not exceed seventy-five dollars ($75).
An employer using a reporting period (other than a monthly reporting
period) must file the employer's return and pay the tax for a reporting
period no later than the last day of the month immediately following
the close of the reporting period. If an employer files a combined sales
and withholding tax report, the reporting period for the combined
report is the shortest period required under this section, section 8.1 of
this chapter, or IC 6-2.5-6-1.
(c) For purposes of determining whether an employee is subject to
taxation under IC 6-3.5, an employer is entitled to rely on the statement
of an employee as to the employee's county of residence as represented
by the statement of address in forms claiming exemptions for purposes
of withholding, regardless of when the employee supplied the forms.
Every employee shall notify the employee's employer within five (5)
days after any change in the employee's county of residence.
(d) A county that makes payments of wages subject to tax under this
article:
(1) to a precinct election officer (as defined in IC 3-5-2-40.1); and
(2) for the performance of the duties of the precinct election
officer imposed by IC 3 that are performed on election day;
is not required, at the time of payment of the wages, to deduct and
retain from the wages the amount prescribed in withholding
instructions issued by the department.
(e) Every employer shall, at the time of each payment made by the
employer to the department, deliver to the department a return upon the
form prescribed by the department showing:
(1) the total amount of wages paid to the employer's employees;
(2) the amount deducted therefrom in accordance with the
provisions of the Internal Revenue Code;
(3) the amount of adjusted gross income tax deducted therefrom
in accordance with the provisions of this section;
(4) the amount of income tax, if any, imposed under IC 6-3.5 and
deducted therefrom in accordance with this section; and
(5) any other information the department may require.
Every employer making a declaration of withholding as provided in this
section shall furnish the employer's employees annually, but not later
than thirty (30) days after the end of the calendar year, a record of the
total amount of adjusted gross income tax and the amount of each
income tax, if any, imposed under IC 6-3.5, withheld from the
employees, on the forms prescribed by the department.
(f) All money deducted and withheld by an employer shall
immediately upon such deduction be the money of the state, and every
employer who deducts and retains any amount of money under the
provisions of this article shall hold the same in trust for the state of
Indiana and for payment thereof to the department in the manner and
at the times provided in this article. Any employer may be required to
post a surety bond in the sum the department determines to be
appropriate to protect the state with respect to money withheld pursuant
to this section.
(g) The provisions of IC 6-8.1 relating to additions to tax in case of
delinquency and penalties shall apply to employers subject to the
provisions of this section, and for these purposes any amount deducted
or required to be deducted and remitted to the department under this
section shall be considered to be the tax of the employer, and with
respect to such amount the employer shall be considered the taxpayer.
In the case of a corporate or partnership employer, every officer,
employee, or member of such employer, who, as such officer,
employee, or member is under a duty to deduct and remit such taxes
shall be personally liable for such taxes, penalties, and interest.
(h) Amounts deducted from wages of an employee during any
calendar year in accordance with the provisions of this section shall be
considered to be in part payment of the tax imposed on such employee
for the employee's taxable year which begins in such calendar year, and
a return made by the employer under subsection (b) shall be accepted
by the department as evidence in favor of the employee of the amount
so deducted from the employee's wages. Where the total amount so
deducted exceeds the amount of tax on the employee as computed
under this article and IC 6-3.5, the department shall, after examining
the return or returns filed by the employee in accordance with this
article and IC 6-3.5, refund the amount of the excess deduction.
However, under rules promulgated by the department, the excess or any
part thereof may be applied to any taxes or other claim due from the
taxpayer to the state of Indiana or any subdivision thereof. No refund
shall be made to an employee who fails to file the employee's return or
returns as required under this article and IC 6-3.5 within two (2) years
from the due date of the return or returns. In the event that the excess
tax deducted is less than one dollar ($1), no refund shall be made.
(i) This section shall in no way relieve any taxpayer from the
taxpayer's obligation of filing a return or returns at the time required
under this article and IC 6-3.5, and, should the amount withheld under
the provisions of this section be insufficient to pay the total tax of such
taxpayer, such unpaid tax shall be paid at the time prescribed by
section 5 of this chapter.
(j) Notwithstanding subsection (b), an employer of a domestic
service employee that enters into an agreement with the domestic
service employee to withhold federal income tax under Section 3402
of the Internal Revenue Code may withhold Indiana income tax on the
domestic service employee's wages on the employer's Indiana
individual income tax return in the same manner as allowed by Section
3510 of the Internal Revenue Code.
(k) To the extent allowed by Section 1137 of the Social Security
Act, an employer of a domestic service employee may report and remit
state unemployment insurance contributions on the employee's wages
on the employer's Indiana individual income tax return in the same
manner as allowed by Section 3510 of the Internal Revenue Code.
(l) The department shall adopt rules under IC 4-22-2 to exempt an
employer from the duty to deduct and remit from the wages of an
employee adjusted gross income tax withholding that would otherwise
be required under this section whenever:
(1) an employee has at least one (1) qualifying child, as
determined under Section 32 of the Internal Revenue Code;
(2) the employee is eligible for an earned income tax credit under
IC 6-3.1-21;
(3) the employee elects to receive advance payments of the earned
income tax credit under IC 6-3.1-21 from money that would
otherwise be withheld from the employee's wages for adjusted
gross income taxes; and
(4) the amount that is not deducted and remitted is distributed to
the employee, in accordance with the procedures prescribed by
the department, as an advance payment of the earned income tax
credit for which the employee is eligible under IC 6-3.1-21.
The rules must establish the procedures and reports required to carry
out this subsection.
(m) (l) A person who knowingly fails to remit trust fund money as
set forth in this section commits a Class D felony.
SOURCE: IC 6-3.1-2-8; (11)HE1004.1.61. -->
SECTION 61. IC 6-3.1-2-8 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]: Sec. 8. (a) A tax credit may not be awarded under this
chapter after December 31, 2011.
(b) This chapter expires January 1, 2020.
SOURCE: IC 6-3.1-14-9; (11)HE1004.1.62. -->
SECTION 62. IC 6-3.1-14-9 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]:
Sec. 9. (a) A tax credit may not be awarded under this
chapter for the providing, after December 31, 2011, of a temporary
residence.
(b) Any tax credit previously awarded but not claimed may not
be carried over to a taxable year beginning during the period
January 1, 2012, through December 31, 2013, and must be carried
forward to a taxable year that begins after December 31, 2013, and
before January 1, 2016.
SOURCE: IC 6-3.1-14-10; (11)HE1004.1.63. -->
SECTION 63. IC 6-3.1-14-10 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 10. This chapter expires January
1, 2020.
SOURCE: IC 6-3.1-19-3; (11)HE1004.1.64. -->
SECTION 64. IC 6-3.1-19-3, AS AMENDED BY P.L.113-2010,
SECTION 59, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) Except as provided in section 5 or 5.5
of this chapter, a taxpayer is entitled to a credit against the taxpayer's
state and local tax liability for a taxable year if the taxpayer makes a
qualified investment in that year.
(b) The amount of the credit to which a taxpayer is entitled is the
qualified investment made by the taxpayer during the taxable year
multiplied by twenty-five percent (25%).
(c) A taxpayer may assign any part of the credit to which the
taxpayer is entitled under this chapter to a lessee of property
redeveloped or rehabilitated under section 2 of this chapter. A credit
that is assigned under this subsection remains subject to this chapter.
(d) An assignment under subsection (c) must be in writing and both
the taxpayer and the lessee must report the assignment on their state tax
return for the year in which the assignment is made, in the manner
prescribed by the department. The taxpayer may not receive value in
connection with the assignment under subsection (c) that exceeds the
value of the part of the credit assigned.
(e) If a pass through entity is entitled to a credit under this chapter
but does not have state and local tax liability against which the tax
credit may be applied, a shareholder, partner, or member of the pass
through entity is entitled to a tax credit equal to:
(1) the tax credit determined for the pass through entity for the
taxable year; multiplied by
(2) the percentage of the pass through entity's distributive income
to which the shareholder, partner, or member is entitled.
The credit provided under this subsection is in addition to a tax credit
to which a shareholder, partner, or member of a pass through entity is
otherwise entitled under this chapter. However, a pass through entity
and an individual who is a shareholder, partner, or member of the pass
through entity may not claim more than one (1) credit for the same
investment.
(f) A taxpayer that is otherwise entitled to a credit under this chapter
for a taxable year may claim the credit regardless of whether any
income tax incremental amount or gross retail incremental amount has
been:
(1) deposited in the incremental tax financing fund established for
the community revitalization enhancement district; or
(2) allocated to the district.
SOURCE: IC 6-3.1-21-8; (11)HE1004.1.65. -->
SECTION 65. IC 6-3.1-21-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 8. To obtain a credit
under this chapter, or the advance payment of a credit under this
chapter provided under IC 6-3-4-8, a taxpayer must claim the advance
payment or credit in the manner prescribed by the department of state
revenue. The taxpayer shall submit to the department of state revenue
all information that the department of state revenue determines is
necessary for the calculation of the credit provided by this chapter.
SOURCE: IC 6-3.1-24-7; (11)HE1004.1.66. -->
SECTION 66. IC 6-3.1-24-7, AS AMENDED BY P.L.193-2005,
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 7. (a) The Indiana economic development
corporation shall certify that a business is a qualified Indiana business
if the corporation determines that the business:
(1) has its headquarters in Indiana;
(2) is primarily focused on professional motor vehicle racing,
commercialization of research and development, technology
transfers, or the application of new technology, or is determined
by the Indiana economic development corporation to have
significant potential to:
(A) bring substantial capital into Indiana;
(B) create jobs;
(C) diversify the business base of Indiana; or
(D) significantly promote the purposes of this chapter in any
other way;
(3) has had average annual revenues of less than ten million
dollars ($10,000,000) in the two (2) years preceding the year in
which the business received qualified investment capital from a
taxpayer claiming a credit under this chapter;
(4) has:
(A) at least fifty percent (50%) of its employees residing in
Indiana; or
(B) at least seventy-five percent (75%) of its assets located in
Indiana; and
(5) is not engaged in a business involving:
(A) real estate;
(B) real estate development;
(C) insurance;
(D) professional services provided by an accountant, a lawyer,
or a physician;
(E) retail sales, except when the primary purpose of the
business is the development or support of electronic commerce
using the Internet; or
(F) oil and gas exploration.
(b) A business shall apply to be certified as a qualified Indiana
business on a form prescribed by the Indiana economic development
corporation.
(c) If a business is certified as a qualified Indiana business under
this section, the Indiana economic development corporation shall
provide a copy of the certification to the investors in the qualified
Indiana business for inclusion in tax filings.
(d) Except as provided in subsection (e), the Indiana economic
development corporation may impose an application fee of not more
than two hundred dollars ($200).
(e) The Indiana economic development corporation may not
impose the application fee authorized by subsection (d) for
applications submitted during the period beginning July 1, 2011,
and ending June 30, 2013.
SOURCE: IC 6-3.1-24-8; (11)HE1004.1.67. -->
SECTION 67. IC 6-3.1-24-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2011 (RETROACTIVE)]:
Sec. 8. (a) A certification provided under section 7 of this chapter must
include notice to the investors of the maximum amount of tax credits
available under this chapter for the provision of qualified investment
capital to the qualified Indiana business.
(b) For a calendar year ending before January 1, 2011, the
maximum amount of tax credits available under this chapter for the
provision of qualified investment capital to a particular qualified
Indiana business equals the lesser of:
(1) the total amount of qualified investment capital provided to
the qualified Indiana business in the calendar year, multiplied by
twenty percent (20%); or
(2) five hundred thousand dollars ($500,000).
(c) For a calendar year beginning after December 31, 2010, the
maximum amount of tax credits available under this chapter for
the provision of qualified investment capital to a particular
qualified Indiana business equals the lesser of the following:
(1) The total amount of qualified investment capital provided
to the qualified Indiana business in the calendar year,
multiplied by twenty percent (20%).
(2) One million dollars ($1,000,000).
SOURCE: IC 6-3.1-24-9; (11)HE1004.1.68. -->
SECTION 68. IC 6-3.1-24-9, AS AMENDED BY P.L.211-2007,
SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 9. (a) The total amount of tax credits that may be
allowed under this chapter in a particular calendar year for qualified
investment capital provided during that calendar year may not exceed
twelve million five hundred thousand dollars ($12,500,000). The
Indiana economic development corporation may not certify a proposed
investment plan under section 12.5 of this chapter if the proposed
investment would result in the total amount of the tax credits certified
for the calendar year exceeding twelve million five hundred thousand
dollars ($12,500,000). An amount of an unused credit carried over by
a taxpayer from a previous calendar year may not be considered in
determining the amount of proposed investments that the Indiana
economic development corporation may certify under this chapter.
(b) Notwithstanding the other provisions of this chapter, a taxpayer
is not entitled to a credit for providing qualified investment capital to
a qualified Indiana business after December 31, 2012. 2014. However,
this subsection may not be construed to prevent a taxpayer from
carrying over to a taxable year beginning after December 31, 2012,
2014, an unused tax credit attributable to an investment occurring
before January 1, 2013. 2015.
SOURCE: IC 6-3.1-31-14; (11)HE1004.1.69. -->
SECTION 69. IC 6-3.1-31-14 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 14. (a) A tax credit may not be
awarded under this chapter for making available after December
31, 2011, a health benefit plan.
(b) Any tax credit previously awarded but not claimed may not
be carried over to a taxable year beginning during the period
January 1, 2012, through December 31, 2013, and must be carried
forward to a taxable year that begins after December 31, 2013, and
before January 1, 2016.
SOURCE: IC 6-3.1-31-15; (11)HE1004.1.70. -->
SECTION 70. IC 6-3.1-31-15 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 15. This chapter expires January
1, 2020.
SOURCE: IC 6-3.1-31.2-11; (11)HE1004.1.71. -->
SECTION 71. IC 6-3.1-31.2-11 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]:
Sec. 11. (a) A tax credit may not be
awarded under this chapter for costs incurred after December 31,
2011.
(b) Any tax credit previously awarded but not claimed may not
be carried over to a taxable year beginning during the period
January 1, 2012, through December 31, 2013, and must be carried
forward to a taxable year that begins after December 31, 2013, and
before January 1, 2016.
SOURCE: IC 6-3.1-31.2-12; (11)HE1004.1.72. -->
SECTION 72. IC 6-3.1-31.2-12 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 12. This chapter expires January
1, 2020.
SOURCE: IC 6-3.5-1.1-24; (11)HE1004.1.73. -->
SECTION 73. IC 6-3.5-1.1-24, AS AMENDED BY P.L.146-2008,
SECTION 331, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 24. (a) In a county in which the
county adjusted gross income tax is in effect, the county council may,
before August 1 of a year, adopt an ordinance to impose or increase (as
applicable) a tax rate under this section.
(b) In a county in which neither the county adjusted gross income
tax nor the county option income tax is in effect, the county council
may, before August 1 of a year, adopt an ordinance to impose a tax rate
under this section.
(c) An ordinance adopted under this section takes effect October 1
of the year in which the ordinance is adopted. If a county council
adopts an ordinance to impose or increase a tax rate under this section,
the county auditor shall send a certified copy of the ordinance to the
department and the department of local government finance by
certified mail.
(d) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(e) The following apply only in the year in which a county council
first imposes a tax rate under this section.
(1) The county council shall, in the ordinance imposing the tax
rate, specify the tax rate for each of the following two (2) years.
(2) The tax rate that must be imposed in the county from October
1 of the year in which the tax rate is imposed through September
30 of the following year is equal to the result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in the year in which the tax rate is increased;
multiplied by
(B) two (2).
(3) The tax rate that must be imposed in the county from October
1 of the following year through September 30 of the year after the
following year is the tax rate determined for the county under
IC 6-3.5-1.5-1(b). The tax rate under this subdivision continues
in effect in later years unless the tax rate is increased under this
section.
(4) The levy limitations in
IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(h),
IC 6-1.1-18.5-3(b), IC 6-1.1-18.5-3(c), IC 12-19-7-4(b) (before
its repeal), IC 12-19-7.5-6(b) (before its repeal), and
IC 12-29-2-2(c) apply to property taxes first due and payable in
the ensuing calendar year and to property taxes first due and
payable in the calendar year after the ensuing calendar year.
(f) The following apply only in a year in which a county council
increases a tax rate under this section:
(1) The county council shall, in the ordinance increasing the tax
rate, specify the tax rate for the following year.
(2) The tax rate that must be imposed in the county from October
1 of the year in which the tax rate is increased through September
30 of the following year is equal to the result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in that year; plus
(B) the tax rate currently in effect in the county under this
section.
The tax rate under this subdivision continues in effect in later
years unless the tax rate is increased under this section.
(3) The levy limitations in IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(h),
IC 6-1.1-18.5-3(b), IC 6-1.1-18.5-3(c), IC 12-19-7-4(b) (before
its repeal), IC 12-19-7.5-6(b) (before its repeal), and
IC 12-29-2-2(c) apply to property taxes first due and payable in
the ensuing calendar year.
(g) The department of local government finance shall determine the
following property tax replacement distribution amounts:
STEP ONE: Determine the sum of the amounts determined under
STEP ONE through STEP FOUR of IC 6-3.5-1.5-1(a) for the
county in the preceding year.
STEP TWO: For distribution to each civil taxing unit that in the
year had a maximum permissible property tax levy limited under
IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(b), determine the result of:
(1) the quotient of:
(A) the part of the amount determined under STEP ONE of
IC 6-3.5-1.5-1(a) in the preceding year that was attributable
to the civil taxing unit; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP THREE: For distributions in 2009 and thereafter, the result
of this STEP is zero (0). For distribution to the county for deposit
in the county family and children's fund before 2009, determine
the result of:
(1) the quotient of:
(A) the amount determined under STEP TWO of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FOUR: For distributions in 2009 and thereafter, the result
of this STEP is zero (0). For distribution to the county for deposit
in the county children's psychiatric residential treatment services
fund before 2009, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP THREE of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FIVE: For distribution to the county for community mental
health center purposes, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP FOUR of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
Except as provided in subsection (m), the county treasurer shall
distribute the portion of the certified distribution that is attributable to
a tax rate under this section as specified in this section. The county
treasurer shall make the distributions under this subsection at the same
time that distributions are made to civil taxing units under section 15
of this chapter.
(h) Notwithstanding sections 3.1 and 4 of this chapter, a county
council may not decrease or rescind a tax rate imposed under this
chapter.
(i) The tax rate under this section shall not be considered for
purposes of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 2 of this chapter or any other provision of this
chapter; or
(2) the maximum permissible property tax levy under
STEP
EIGHT of IC 6-1.1-18.5-3(b). IC 6-1.1-18.5-3.
(j) The tax levy under this section shall not be considered
for
purposes of computing the total county tax levy under
IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), or IC 6-1.1-21-2(g)(5) (before
the repeal of those provisions) or for purposes of the credit under
IC 6-1.1-20.6.
(k) A distribution under this section shall be treated as a part of the
receiving civil taxing unit's property tax levy for that year for purposes
of fixing the budget of the civil taxing unit and for determining the
distribution of taxes that are distributed on the basis of property tax
levies.
(l) If a county council imposes a tax rate under this section, the
portion of county adjusted gross income tax revenue dedicated to
property tax replacement credits under section 11 of this chapter may
not be decreased.
(m) In the year following the year in a which a county first imposes
a tax rate under this section, one-half (1/2) of the tax revenue that is
attributable to the tax rate under this section must be deposited in the
county stabilization fund established under subsection (o).
(n) A pledge of county adjusted gross income taxes does not apply
to revenue attributable to a tax rate under this section.
(o) A county stabilization fund is established in each county that
imposes a tax rate under this section. The county stabilization fund
shall be administered by the county auditor. If for a year the certified
distributions attributable to a tax rate under this section exceed the
amount calculated under STEP ONE through STEP FOUR of
IC 6-3.5-1.5-1(a) that is used by the department of local government
finance and the department of state revenue to determine the tax rate
under this section, the excess shall be deposited in the county
stabilization fund. Money shall be distributed from the county
stabilization fund in a year by the county auditor to political
subdivisions entitled to a distribution of tax revenue attributable to the
tax rate under this section if:
(1) the certified distributions attributable to a tax rate under this
section are less than the amount calculated under STEP ONE
through STEP FOUR of IC 6-3.5-1.5-1(a) that is used by the
department of local government finance and the department of
state revenue to determine the tax rate under this section for a
year; or
(2) the certified distributions attributable to a tax rate under this
section in a year are less than the certified distributions
attributable to a tax rate under this section in the preceding year.
However, subdivision (2) does not apply to the year following the first
year in which certified distributions of revenue attributable to the tax
rate under this section are distributed to the county.
(p) Notwithstanding any other provision, a tax rate imposed under
this section may not exceed one percent (1%).
(q) A county council must each year hold at least one (1) public
meeting at which the county council discusses whether the tax rate
under this section should be imposed or increased.
(r) The department of local government finance and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
SOURCE: IC 6-3.5-1.1-25; (11)HE1004.1.74. -->
SECTION 74. IC 6-3.5-1.1-25, AS AMENDED BY P.L.146-2008,
SECTION 332, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 25. (a) As used in this section,
"public safety" refers to the following:
(1) A police and law enforcement system to preserve public peace
and order.
(2) A firefighting and fire prevention system.
(3) Emergency ambulance services (as defined in
IC 16-18-2-107).
(4) Emergency medical services (as defined in IC 16-18-2-110).
(5) Emergency action (as defined in IC 13-11-2-65).
(6) A probation department of a court.
(7) Confinement, supervision, services under a community
corrections program (as defined in IC 35-38-2.6-2), or other
correctional services for a person who has been:
(A) diverted before a final hearing or trial under an agreement
that is between the county prosecuting attorney and the person
or the person's custodian, guardian, or parent and that provides
for confinement, supervision, community corrections services,
or other correctional services instead of a final action
described in clause (B) or (C);
(B) convicted of a crime; or
(C) adjudicated as a delinquent child or a child in need of
services.
(8) A juvenile detention facility under IC 31-31-8.
(9) A juvenile detention center under IC 31-31-9.
(10) A county jail.
(11) A communications system (as defined in IC 36-8-15-3) or an
enhanced emergency telephone system (as defined in
IC 36-8-16-2).
(12) Medical and health expenses for jail inmates and other
confined persons.
(13) Pension payments for any of the following:
(A) A member of the fire department (as defined in
IC 36-8-1-8) or any other employee of a fire department.
(B) A member of the police department (as defined in
IC 36-8-1-9), a police chief hired under a waiver under
IC 36-8-4-6.5, or any other employee hired by a police
department.
(C) A county sheriff or any other member of the office of the
county sheriff.
(D) Other personnel employed to provide a service described
in this section.
(b) If a county council has imposed a tax rate of at least twenty-five
hundredths of one percent (0.25%) under section 24 of this chapter, a
tax rate of at least twenty-five hundredths of one percent (0.25%) under
section 26 of this chapter, or a total combined tax rate of at least
twenty-five hundredths of one percent (0.25%) under sections 24 and
26 of this chapter, the county council may also adopt an ordinance to
impose an additional tax rate under this section to provide funding for
public safety.
(c) A tax rate under this section may not exceed twenty-five
hundredths of one percent (0.25%).
(d) If a county council adopts an ordinance to impose a tax rate
under this section, the county auditor shall send a certified copy of the
ordinance to the department and the department of local government
finance by certified mail.
(e) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(f) Except as provided in subsection (k) or (l), the county auditor
shall distribute the portion of the certified distribution that is
attributable to a tax rate under this section to the county and to each
municipality in the county that is carrying out or providing at least
one (1) of the public safety purposes described in subsection (a).
The amount that shall be distributed to the county or municipality is
equal to the result of:
(1) the portion of the certified distribution that is attributable to a
tax rate under this section; multiplied by
(2) a fraction equal to:
(A) the attributed allocation amount (as defined in
IC 6-3.5-1.1-15) of the county or municipality for the calendar
year; divided by
(B) the sum of the attributed allocation amounts of the county
and each municipality in the county that is entitled to a
distribution under this section for the calendar year.
The county auditor shall make the distributions required by this
subsection not more than thirty (30) days after receiving the portion of
the certified distribution that is attributable to a tax rate under this
section. Tax revenue distributed to a county or municipality under this
subsection must be deposited into a separate account or fund and may
be appropriated by the county or municipality only for public safety
purposes.
(g) The department of local government finance may not require a
county or municipality receiving tax revenue under this section to
reduce the county's or municipality's property tax levy for a particular
year on account of the county's or municipality's receipt of the tax
revenue.
(h) The tax rate under this section and the tax revenue attributable
to the tax rate under this section shall not be considered for purposes
of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 2 of this chapter or any other provision of this
chapter;
(2) the maximum permissible property tax levy under
STEP
EIGHT of IC 6-1.1-18.5-3(b); IC 6-1.1-18.5-3;
(3) the total county tax levy under IC 6-1.1-21-2(g)(3),
IC 6-1.1-21-2(g)(4), or IC 6-1.1-21-2(g)(5) (before the repeal of
IC 6-1.1-21); or
(4) (3) the credit under IC 6-1.1-20.6.
(i) The tax rate under this section may be imposed or rescinded at
the same time and in the same manner that the county may impose or
increase a tax rate under section 24 of this chapter.
(j) The department of local government finance and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
(k) Two (2) or more political subdivisions that are entitled to receive
a distribution under this section may adopt resolutions providing that
some part or all of those distributions shall instead be paid to one (1)
political subdivision in the county to carry out specific public safety
purposes specified in the resolutions.
(l) A fire department, volunteer fire department, or emergency
medical services provider that:
(1) provides fire protection or emergency medical services
within the county; and
(2) is operated by or serves a political subdivision that is not
otherwise entitled to receive a distribution of tax revenue
under this section;
may before July 1 of a year apply to the county council for a
distribution of tax revenue under this section during the following
calendar year. The county council shall review an application
submitted under this subsection and may before September 1 of a
year adopt a resolution requiring that one (1) or more of the
applicants shall receive a specified amount of the tax revenue to be
distributed under this section during the following calendar year.
A resolution approved under this subsection providing for a
distribution to one (1) or more fire departments, volunteer fire
departments, or emergency medical services providers applies only
to distributions in the following calendar year. Any amount of tax
revenue distributed under this subsection to a fire department,
volunteer fire department, or emergency medical services provider
shall be distributed before the remainder of the tax revenue is
distributed under subsection (f).
SOURCE: IC 6-3.5-1.1-26; (11)HE1004.1.75. -->
SECTION 75. IC 6-3.5-1.1-26, AS AMENDED BY P.L.146-2008,
SECTION 333, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2011 (RETROACTIVE)]: Sec. 26. (a) A
county council may impose a tax rate under this section to provide
property tax relief to
political subdivisions taxpayers in the county. A
county council is not required to impose any other tax before imposing
a tax rate under this section.
(b) A tax rate under this section may be imposed in increments of
five hundredths of one percent (0.05%) determined by the county
council. A tax rate under this section may not exceed one percent (1%).
(c) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(d) If a county council adopts an ordinance to impose or increase a
tax rate under this section, the county auditor shall send a certified
copy of the ordinance to the department and the department of local
government finance by certified mail.
(e) A tax rate under this section may be imposed, increased,
decreased, or rescinded by a county council at the same time and in the
same manner that the county council may impose or increase a tax rate
under section 24 of this chapter.
(f) Tax revenue attributable to a tax rate under this section may be
used for any combination of the following purposes, as specified by
ordinance of the county council:
(1) Except as provided in subsection (j), the tax revenue may be
used to provide local property tax replacement credits at a
uniform rate to all taxpayers in the county. The local property tax
replacement credits shall be treated for all purposes as property
tax levies. The county auditor shall determine the local property
tax replacement credit percentage for a particular year based on
the amount of tax revenue that will be used under this subdivision
to provide local property tax replacement credits in that year. A
county council may not adopt an ordinance determining that tax
revenue shall be used under this subdivision to provide local
property tax replacement credits at a uniform rate to all taxpayers
in the county unless the county council has done the following:
(A) Made available to the public the county council's best
estimate of the amount of property tax replacement credits to
be provided under this subdivision to homesteads, other
residential property, commercial property, industrial property,
and agricultural property.
(B) Adopted a resolution or other statement acknowledging
that some taxpayers in the county that do not pay the tax rate
under this section will receive a property tax replacement
credit that is funded with tax revenue from the tax rate under
this section.
(2) The tax revenue may be used to uniformly increase (before
January 1, 2009) or uniformly provide (after December 31, 2008)
the homestead credit percentage in the county. The homestead
credits shall be treated for all purposes as property tax levies. The
homestead credits do not reduce the basis for determining the any
state homestead credit. under IC 6-1.1-20.9 (before its repeal).
The homestead credits shall be applied to the net property taxes
due on the homestead after the application of all other assessed
value deductions or property tax deductions and credits that apply
to the amount owed under IC 6-1.1. The department of local
government finance county auditor shall determine the
homestead credit percentage for a particular year based on the
amount of tax revenue that will be used under this subdivision to
provide homestead credits in that year.
(3) The tax revenue may be used to provide local property tax
replacement credits at a uniform rate for all qualified residential
property (as defined in IC 6-1.1-20.6-4 before January 1, 2009,
and as defined in section 1 of this chapter after December 31,
2008) in the county. The local property tax replacement credits
shall be treated for all purposes as property tax levies. The county
auditor shall determine the local property tax replacement credit
percentage for a particular year based on the amount of tax
revenue that will be used under this subdivision to provide local
property tax replacement credits in that year.
(4) This subdivision applies only to Lake County. The Lake
County council may adopt an ordinance providing that the tax
revenue from the tax rate under this section is used for any of the
following:
(A) To reduce all property tax levies imposed by the county by
the granting of property tax replacement credits against those
property tax levies.
(B) To provide local property tax replacement credits in Lake
County in the following manner:
(i) The tax revenue under this section that is collected from
taxpayers within a particular municipality in Lake County
(as determined by the department based on the department's
best estimate) shall be used only to provide a local property
tax credit against property taxes imposed by that
municipality.
(ii) The tax revenue under this section that is collected from
taxpayers within the unincorporated area of Lake County (as
determined by the department) shall be used only to provide
a local property tax credit against property taxes imposed by
the county. The local property tax credit for the
unincorporated area of Lake County shall be available only
to those taxpayers within the unincorporated area of the
county.
(C) To provide property tax credits in the following manner:
(i) Sixty percent (60%) of the tax revenue under this section
shall be used as provided in clause (B).
(ii) Forty percent (40%) of the tax revenue under this section
shall be used to provide property tax replacement credits
against property tax levies of the county and each township
and municipality in the county. The percentage of the tax
revenue distributed under this item that shall be used as
credits against the county's levies or against a particular
township's or municipality's levies is equal to the percentage
determined by dividing the population of the county,
township, or municipality by the sum of the total population
of the county, each township in the county, and each
municipality in the county.
The Lake County council shall determine whether the credits
under clause (A), (B), or (C) shall be provided to homesteads, to
all qualified residential property, or to all taxpayers. The
department of local government finance, with the assistance of the
budget agency, shall certify to the county auditor and the fiscal
body of the county and each township and municipality in the
county the amount of property tax credits under this subdivision.
Except as provided in subsection (g), the tax revenue under this
section that is used to provide credits under this subdivision shall
be treated for all purposes as property tax levies.
The county council may before October 1 of a year adopt an ordinance
changing the purposes for which tax revenue attributable to a tax rate
under this section shall be used in the following year.
(g) The tax rate under this section and the tax revenue attributable
to the tax rate under this section shall not be considered for purposes
of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 2 of this chapter or any other provision of this
chapter;
(2) the maximum permissible property tax levy under STEP
EIGHT of IC 6-1.1-18.5-3(b); IC 6-1.1-18.5-3;
(3) before January 1, 2009, the total county tax levy under
IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), or IC 6-1.1-21-2(g)(5)
(before the repeal of those provisions); or
(4) (3) the credit under IC 6-1.1-20.6.
(h) Tax revenue under this section shall be treated as a part of the
receiving civil taxing unit's or school corporation's property tax levy for
that year for purposes of fixing the budget of the civil taxing unit or
school corporation and for determining the distribution of taxes that are
distributed on the basis of property tax levies. To the extent the
county auditor determines that there is income tax revenue
remaining from the tax under this section after providing the
property tax replacement credits, the excess shall be credited to a
dedicated county account and may be used only for property tax
replacement credits under this section in subsequent years.
(i) The department of local government finance and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
(j) A taxpayer that owns an industrial plant located in Jasper County
is ineligible for a local property tax replacement credit under this
section against the property taxes due on the industrial plant if the
assessed value of the industrial plant as of March 1, 2006, exceeds
twenty percent (20%) of the total assessed value of all taxable property
in the county on that date. The general assembly finds that the
provisions of this subsection are necessary because the industrial plant
represents such a large percentage of Jasper County's assessed
valuation.
SOURCE: IC 6-3.5-6-30; (11)HE1004.1.76. -->
SECTION 76. IC 6-3.5-6-30, AS AMENDED BY SEA 62-2011,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 30. (a) In a county in which the county option
income tax is in effect, the county income tax council may adopt an
ordinance to impose or increase (as applicable) a tax rate under this
section.
(b) In a county in which neither the county option adjusted gross
income tax nor the county option income tax is in effect, the county
income tax council may adopt an ordinance to impose a tax rate under
this section.
(c) If a county income tax council adopts an ordinance to impose or
increase a tax rate under this section, the county auditor shall send a
certified copy of the ordinance to the department and the department
of local government finance by certified mail.
(d) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(e) The following apply only in the year in which a county income
tax council first imposes a tax rate under this section:
(1) The county income tax council shall, in the ordinance
imposing the tax rate, specify the tax rate for each of the
following two (2) years.
(2) The tax rate that must be imposed in the county in the first
year is equal to the result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in that year; multiplied by
(B) the following:
(i) In a county containing a consolidated city, one and
five-tenths (1.5).
(ii) In a county other than a county containing a consolidated
city, two (2).
(3) The tax rate that must be imposed in the county in the second
year is the tax rate determined for the county under
IC 6-3.5-1.5-1(b). The tax rate under this subdivision continues
in effect in later years unless the tax rate is increased under this
section.
(4) The levy limitations in
IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(h),
IC 6-1.1-18.5-3(b), IC 6-1.1-18.5-3(c), IC 12-19-7-4(b) (before
its repeal), IC 12-19-7.5-6(b) (before its repeal), and
IC 12-29-2-2(c) apply to property taxes first due and payable in
the ensuing calendar year and to property taxes first due and
payable in the calendar year after the ensuing calendar year.
(f) The following apply only in a year in which a county income tax
council increases a tax rate under this section:
(1) The county income tax council shall, in the ordinance
increasing the tax rate, specify the tax rate for the following year.
(2) The tax rate that must be imposed in the county is equal to the
result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in the year the tax rate is increased; plus
(B) the tax rate currently in effect in the county under this
section.
The tax rate under this subdivision continues in effect in later
years unless the tax rate is increased under this section.
(3) The levy limitations in IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(h),
IC 6-1.1-18.5-3(b), IC 6-1.1-18.5-3(c), IC 12-19-7-4(b) (before
its repeal), IC 12-19-7.5-6(b) (before its repeal), and
IC 12-29-2-2(c) apply to property taxes first due and payable in
the ensuing calendar year.
(g) The department of local government finance shall determine the
following property tax replacement distribution amounts:
STEP ONE: Determine the sum of the amounts determined under
STEP ONE through STEP FOUR of IC 6-3.5-1.5-1(a) for the
county in the preceding year.
STEP TWO: For distribution to each civil taxing unit that in the
year had a maximum permissible property tax levy limited under
IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(b), determine the result of:
(1) the quotient of:
(A) the part of the amount determined under STEP ONE of
IC 6-3.5-1.5-1(a) in the preceding year that was attributable
to the civil taxing unit; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP THREE: For distributions in 2009 and thereafter, the result
of this STEP is zero (0). For distribution to the county for deposit
in the county family and children's fund before 2009, determine
the result of:
(1) the quotient of:
(A) the amount determined under STEP TWO of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FOUR: For distributions in 2009 and thereafter, the result
of this STEP is zero (0). For distribution to the county for deposit
in the county children's psychiatric residential treatment services
fund before 2009, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP THREE of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FIVE: For distribution to the county for community mental
health center purposes, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP FOUR of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
Except as provided in subsection (m), the county treasurer shall
distribute the portion of the certified distribution that is attributable to
a tax rate under this section as specified in this section. The county
treasurer shall make the distributions under this subsection at the same
time that distributions are made to civil taxing units under section 18
of this chapter.
(h) Notwithstanding sections 12 and 12.5 of this chapter, a county
income tax council may not decrease or rescind a tax rate imposed
under this section.
(i) The tax rate under this section shall not be considered for
purposes of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 8 or 9 of this chapter or any other provision of this
chapter; or
(2) the maximum permissible property tax levy under STEP
EIGHT of IC 6-1.1-18.5-3(b). IC 6-1.1-18.5-3.
(j) The tax levy under this section shall not be considered for
purposes of the credit under IC 6-1.1-20.6.
(k) A distribution under this section shall be treated as a part of the
receiving civil taxing unit's property tax levy for that year for purposes
of fixing its budget and for determining the distribution of taxes that
are distributed on the basis of property tax levies.
(l) If a county income tax council imposes a tax rate under this
section, the county option income tax rate dedicated to locally funded
homestead credits in the county may not be decreased.
(m) In the year following the year in which a county first imposes
a tax rate under this section:
(1) one-third (1/3) of the tax revenue that is attributable to the tax
rate under this section must be deposited in the county
stabilization fund established under subsection (o), in the case of
a county containing a consolidated city; and
(2) one-half (1/2) of the tax revenue that is attributable to the tax
rate under this section must be deposited in the county
stabilization fund established under subsection (o), in the case of
a county not containing a consolidated city.
(n) A pledge of county option income taxes does not apply to
revenue attributable to a tax rate under this section.
(o) A county stabilization fund is established in each county that
imposes a tax rate under this section. The county stabilization fund
shall be administered by the county auditor. If for a year the certified
distributions attributable to a tax rate under this section exceed the
amount calculated under STEP ONE through STEP FOUR of
IC 6-3.5-1.5-1(a) that is used by the department of local government
finance and the department of state revenue to determine the tax rate
under this section, the excess shall be deposited in the county
stabilization fund. Money shall be distributed from the county
stabilization fund in a year by the county auditor to political
subdivisions entitled to a distribution of tax revenue attributable to the
tax rate under this section if:
(1) the certified distributions attributable to a tax rate under this
section are less than the amount calculated under STEP ONE
through STEP FOUR of IC 6-3.5-1.5-1(a) that is used by the
department of local government finance and the department of
state revenue to determine the tax rate under this section for a
year; or
(2) the certified distributions attributable to a tax rate under this
section in a year are less than the certified distributions
attributable to a tax rate under this section in the preceding year.
However, subdivision (2) does not apply to the year following the first
year in which certified distributions of revenue attributable to the tax
rate under this section are distributed to the county.
(p) Notwithstanding any other provision, a tax rate imposed under
this section may not exceed one percent (1%).
(q) A county income tax council must each year hold at least one (1)
public meeting at which the county council discusses whether the tax
rate under this section should be imposed or increased.
(r) The department of local government finance and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
(s) Notwithstanding any other provision, in Lake County the county
council (and not the county income tax council) is the entity authorized
to take actions concerning the additional tax rate under this section.
SOURCE: IC 6-3.5-6-31; (11)HE1004.1.77. -->
SECTION 77. IC 6-3.5-6-31, AS AMENDED BY P.L.146-2008,
SECTION 342, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 31. (a) As used in this section,
"public safety" refers to the following:
(1) A police and law enforcement system to preserve public peace
and order.
(2) A firefighting and fire prevention system.
(3) Emergency ambulance services (as defined in
IC 16-18-2-107).
(4) Emergency medical services (as defined in IC 16-18-2-110).
(5) Emergency action (as defined in IC 13-11-2-65).
(6) A probation department of a court.
(7) Confinement, supervision, services under a community
corrections program (as defined in IC 35-38-2.6-2), or other
correctional services for a person who has been:
(A) diverted before a final hearing or trial under an agreement
that is between the county prosecuting attorney and the person
or the person's custodian, guardian, or parent and that provides
for confinement, supervision, community corrections services,
or other correctional services instead of a final action
described in clause (B) or (C);
(B) convicted of a crime; or
(C) adjudicated as a delinquent child or a child in need of
services.
(8) A juvenile detention facility under IC 31-31-8.
(9) A juvenile detention center under IC 31-31-9.
(10) A county jail.
(11) A communications system (as defined in IC 36-8-15-3) or an
enhanced emergency telephone system (as defined in
IC 36-8-16-2).
(12) Medical and health expenses for jail inmates and other
confined persons.
(13) Pension payments for any of the following:
(A) A member of the fire department (as defined in
IC 36-8-1-8) or any other employee of a fire department.
(B) A member of the police department (as defined in
IC 36-8-1-9), a police chief hired under a waiver under
IC 36-8-4-6.5, or any other employee hired by a police
department.
(C) A county sheriff or any other member of the office of the
county sheriff.
(D) Other personnel employed to provide a service described
in this section.
(b) The county income tax council may adopt an ordinance to
impose an additional tax rate under this section to provide funding for
public safety if:
(1) the county income tax council has imposed a tax rate under
section 30 of this chapter, in the case of a county containing a
consolidated city; or
(2) the county income tax council has imposed a tax rate of at
least twenty-five hundredths of one percent (0.25%) under section
30 of this chapter, a tax rate of at least twenty-five hundredths of
one percent (0.25%) under section 32 of this chapter, or a total
combined tax rate of at least twenty-five hundredths of one
percent (0.25%) under sections 30 and 32 of this chapter, in the
case of a county other than a county containing a consolidated
city.
(c) A tax rate under this section may not exceed the following:
(1) Five-tenths of one percent (0.5%), in the case of a county
containing a consolidated city.
(2) Twenty-five hundredths of one percent (0.25%), in the case of
a county other than a county containing a consolidated city.
(d) If a county income tax council adopts an ordinance to impose a
tax rate under this section, the county auditor shall send a certified
copy of the ordinance to the department and the department of local
government finance by certified mail.
(e) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(f) Except as provided in
subsection subsections (l)
and (m), the
county auditor shall distribute the portion of the certified distribution
that is attributable to a tax rate under this section to the county and to
each municipality in the county
that is carrying out or providing at
least one (1) of the public safety purposes described in subsection
(a). The amount that shall be distributed to the county or municipality
is equal to the result of:
(1) the portion of the certified distribution that is attributable to a
tax rate under this section; multiplied by
(2) a fraction equal to:
(A) the total property taxes being collected in the county by
the county or municipality for the calendar year; divided by
(B) the sum of the total property taxes being collected in the
county by the county and each municipality in the county that
is entitled to a distribution under this section for the
calendar year.
The county auditor shall make the distributions required by this
subsection not more than thirty (30) days after receiving the portion of
the certified distribution that is attributable to a tax rate under this
section. Tax revenue distributed to a county or municipality under this
subsection must be deposited into a separate account or fund and may
be appropriated by the county or municipality only for public safety
purposes.
(g) The department of local government finance may not require a
county or municipality receiving tax revenue under this section to
reduce the county's or municipality's property tax levy for a particular
year on account of the county's or municipality's receipt of the tax
revenue.
(h) The tax rate under this section and the tax revenue attributable
to the tax rate under this section shall not be considered for purposes
of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 8 or 9 of this chapter or any other provision of this
chapter;
(2) the maximum permissible property tax levy under STEP
EIGHT of IC 6-1.1-18.5-3(b); IC 6-1.1-18.5-3;
(3) the total county tax levy under IC 6-1.1-21-2(g)(3),
IC 6-1.1-21-2(g)(4), or IC 6-1.1-21-2(g)(5) (before the repeal of
IC 6-1.1-21); or
(4) (3) the credit under IC 6-1.1-20.6.
(i) The tax rate under this section may be imposed or rescinded at
the same time and in the same manner that the county may impose or
increase a tax rate under section 30 of this chapter.
(j) The department of local government finance and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
(k) Notwithstanding any other provision, in Lake County the county
council (and not the county income tax council) is the entity authorized
to take actions concerning the additional tax rate under this section.
(l) Two (2) or more political subdivisions that are entitled to receive
a distribution under this section may adopt resolutions providing that
some part or all of those distributions shall instead be paid to one (1)
political subdivision in the county to carry out specific public safety
purposes specified in the resolutions.
(m) A fire department, volunteer fire department, or emergency
medical services provider that:
(1) provides fire protection or emergency medical services
within the county; and
(2) is operated by or serves a political subdivision that is not
otherwise entitled to receive a distribution of tax revenue
under this section;
may before July 1 of a year apply to the county income tax council
for a distribution of tax revenue under this section during the
following calendar year. The county income tax council shall
review an application submitted under this subsection and may
before September 1 of a year adopt a resolution requiring that one
(1) or more of the applicants shall receive a specified amount of the
tax revenue to be distributed under this section during the
following calendar year. A resolution approved under this
subsection providing for a distribution to one (1) or more fire
departments, volunteer fire departments, or emergency services
providers applies only to distributions in the following calendar
year. Any amount of tax revenue distributed under this subsection
to a fire department, volunteer fire department, or emergency
medical services provider shall be distributed before the remainder
of the tax revenue is distributed under subsection (f).
SOURCE: IC 6-3.5-6-32; (11)HE1004.1.78. -->
SECTION 78. IC 6-3.5-6-32, AS AMENDED BY P.L.113-2010,
SECTION 65, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
OCTOBER 1, 2011]: Sec. 32. (a) A county income tax council may
impose a tax rate under this section to provide property tax relief to
taxpayers in the county. A county income tax council is not required to
impose any other tax before imposing a tax rate under this section.
(b) A tax rate under this section may be imposed in increments of
five-hundredths of one percent (0.05%) determined by the county
income tax council. A tax rate under this section may not exceed one
percent (1%).
(c) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(d) If a county income tax council adopts an ordinance to impose or
increase a tax rate under this section, the county auditor shall send a
certified copy of the ordinance to the department,
the budget agency,
and the department of local government finance by certified mail.
(e) A tax rate under this section may be imposed, increased,
decreased, or rescinded at the same time and in the same manner that
the county income tax council may impose or increase a tax rate under
section 30 of this chapter.
(f) Tax revenue attributable to a tax rate under this section may be
used for any combination of the following purposes, as specified by
ordinance of the county income tax council:
(1) The tax revenue may be used to provide local property tax
replacement credits at a uniform rate to all taxpayers in the
county. The local property tax replacement credits shall be treated
for all purposes as property tax levies. The county auditor shall
determine the local property tax replacement credit percentage for
a particular year based on the amount of tax revenue that will be
used under this subdivision to provide local property tax
replacement credits in that year. A county income tax council may
not adopt an ordinance determining that tax revenue shall be used
under this subdivision to provide local property tax replacement
credits at a uniform rate to all taxpayers in the county unless the
county council has done the following:
(A) Made available to the public the county council's best
estimate of the amount of property tax replacement credits to
be provided under this subdivision to homesteads, other
residential property, commercial property, industrial property,
and agricultural property.
(B) Adopted a resolution or other statement acknowledging
that some taxpayers in the county that do not pay the tax rate
under this section will receive a property tax replacement
credit that is funded with tax revenue from the tax rate under
this section.
(2) The tax revenue may be used to uniformly increase (before
January 1, 2011) or uniformly provide (after December 31, 2010)
the homestead credit percentage in the county. The homestead
credits shall be treated for all purposes as property tax levies. The
homestead credits do not reduce the basis for determining any
state homestead credit. The homestead credits shall be applied to
the net property taxes due on the homestead after the application
of all other assessed value deductions or property tax deductions
and credits that apply to the amount owed under IC 6-1.1. The
county auditor shall determine the homestead credit percentage
for a particular year based on the amount of tax revenue that will
be used under this subdivision to provide homestead credits in
that year.
(3) The tax revenue may be used to provide local property tax
replacement credits at a uniform rate for all qualified residential
property (as defined in IC 6-1.1-20.6-4 before January 1, 2009,
and as defined in section 1 of this chapter after December 31,
2008) in the county. The local property tax replacement credits
shall be treated for all purposes as property tax levies. The county
auditor shall determine the local property tax replacement credit
percentage for a particular year based on the amount of tax
revenue that will be used under this subdivision to provide local
property tax replacement credits in that year.
(4) This subdivision applies only to Lake County. The Lake
County council may adopt an ordinance providing that the tax
revenue from the tax rate under this section is used for any of the
following:
(A) To reduce all property tax levies imposed by the county by
the granting of property tax replacement credits against those
property tax levies.
(B) To provide local property tax replacement credits in Lake
County in the following manner:
(i) The tax revenue under this section that is collected from
taxpayers within a particular municipality in Lake County
(as determined by the department based on the department's
best estimate) shall be used only to provide a local property
tax credit against property taxes imposed by that
municipality.
(ii) The tax revenue under this section that is collected from
taxpayers within the unincorporated area of Lake County (as
determined by the department) shall be used only to provide
a local property tax credit against property taxes imposed by
the county. The local property tax credit for the
unincorporated area of Lake County shall be available only
to those taxpayers within the unincorporated area of the
county.
(C) To provide property tax credits in the following manner:
(i) Sixty percent (60%) of the tax revenue under this section
shall be used as provided in clause (B).
(ii) Forty percent (40%) of the tax revenue under this section
shall be used to provide property tax replacement credits
against property tax levies of the county and each township
and municipality in the county. The percentage of the tax
revenue distributed under this item that shall be used as
credits against the county's levies or against a particular
township's or municipality's levies is equal to the percentage
determined by dividing the population of the county,
township, or municipality by the sum of the total population
of the county, each township in the county, and each
municipality in the county.
The Lake County council shall determine whether the credits
under clause (A), (B), or (C) shall be provided to homesteads, to
all qualified residential property, or to all taxpayers. The
department of local government finance, with the assistance of the
budget agency, shall certify to the county auditor and the fiscal
body of the county and each township and municipality in the
county the amount of property tax credits under this subdivision.
Except as provided in subsection (g), the tax revenue under this
section that is used to provide credits under this subdivision shall
be treated for all purposes as property tax levies.
The county income tax council may adopt an ordinance changing the
purposes for which tax revenue attributable to a tax rate under this
section shall be used in the following year.
(g) The tax rate under this section shall not be considered for
purposes of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 8 or 9 of this chapter or any other provision of this
chapter;
(2) the maximum permissible property tax levy under STEP
EIGHT of IC 6-1.1-18.5-3(b); IC 6-1.1-18.5-3; or
(3) the credit under IC 6-1.1-20.6.
(h) Tax revenue under this section shall be treated as a part of the
receiving civil taxing unit's or school corporation's property tax levy for
that year for purposes of fixing the budget of the civil taxing unit or
school corporation and for determining the distribution of taxes that are
distributed on the basis of property tax levies. To the extent the county
auditor determines that there is income tax revenue remaining from the
tax under this section after providing the property tax replacement, the
excess shall be credited to a dedicated county account and may be used
only for property tax replacement under this section in subsequent
years.
(i) The department of local government finance, and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
(j) Notwithstanding any other provision, in Lake County the county
council (and not the county income tax council) is the entity authorized
to take actions concerning the tax rate under this section.
SOURCE: IC 6-3.5-7-28; (11)HE1004.1.79. -->
SECTION 79. IC 6-3.5-7-28, AS AMENDED BY SEA 62-2011,
SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 28. (a) This section applies only to a county that
is a member of a regional development authority under IC 36-7.6.
(b) In addition to the rates permitted by section 5 of this chapter, the
entity that imposed the county economic development income tax
under section 5 of this chapter (or, in the case of a county that has not
imposed the county economic development income tax, the entity that
may impose the county economic development income tax under
section 5(a)(3) of this chapter) may by ordinance impose an additional
county economic development income tax at a rate of:
(1) in the case of a county described in IC 36-7.6-4-2(b)(2),
twenty-five thousandths of one percent (0.025%); or
(2) in the case of any other county to which this section
applies, five-hundredths of one percent (0.05%);
on the adjusted gross income of county taxpayers.
(c) If an additional county economic development income tax is
imposed under this section, the county treasurer shall establish a county
regional development authority fund. Notwithstanding any other
provision of this chapter, the county economic development income tax
revenues derived from the additional county economic development
income tax imposed under this section must be deposited in the county
regional development authority fund before any certified distributions
are made under section 12 of this chapter.
(d) County economic development income tax revenues derived
from the additional county economic development income tax imposed
under this section and deposited in the county regional development
authority fund:
(1) shall, not more than thirty (30) days after being deposited in
the county regional development authority fund, be transferred as
provided in IC 36-7.6-4-2 to the development fund of the regional
development authority for which the county is a member; and
(2) may not be considered by the department of local government
finance in determining the county's maximum permissible
property tax levy under IC 6-1.1-18.5.
(e) Notwithstanding sections 5 and 6 of this chapter, if a county
becomes a member of a regional development authority under
IC 36-7.6 and imposes an additional county economic development
income tax under this section before July 1 of a year, then,
notwithstanding section 11 or any other provision of this chapter, the
initial certified distribution of the tax revenue that results from the
additional tax shall be distributed to the county treasurer from the
account established for the county under this chapter according to the
following schedule during the eighteen (18) month period beginning on
July 1 of the year in which the county adopts the ordinance to impose
the additional tax:
(1) One-fourth (1/4) on October 1 of the year in which the
ordinance to impose the additional tax is adopted.
(2) One-fourth (1/4) on January 1 of the calendar year following
the year in which the ordinance to impose the additional tax is
adopted.
(3) One-fourth (1/4) on May 1 of the calendar year following the
year in which the ordinance to impose the additional tax is
adopted.
(4) One-fourth (1/4) on November 1 of the calendar year
following the year in which the ordinance to impose the additional
tax is adopted.
SOURCE: IC 6-5.5-1-2; (11)HE1004.1.80. -->
SECTION 80. IC 6-5.5-1-2, AS AMENDED BY P.L.182-2009(ss),
SECTION 233, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2012]: Sec. 2. (a) Except as provided in
subsections (b) through (d), "adjusted gross income" means taxable
income as defined in Section 63 of the Internal Revenue Code, adjusted
as follows:
(1) Add the following amounts:
(A) An amount equal to a deduction allowed or allowable
under Section 166, Section 585, or Section 593 of the Internal
Revenue Code.
(B) An amount equal to a deduction allowed or allowable
under Section 170 of the Internal Revenue Code.
(C) An amount equal to a deduction or deductions allowed or
allowable under Section 63 of the Internal Revenue Code for
taxes based on or measured by income and levied at the state
level by a state of the United States or levied at the local level
by any subdivision of a state of the United States.
(D) The amount of interest excluded under Section 103 of the
Internal Revenue Code or under any other federal law, minus
the associated expenses disallowed in the computation of
taxable income under Section 265 of the Internal Revenue
Code.
(E) An amount equal to the deduction allowed under Section
172 or 1212 of the Internal Revenue Code for net operating
losses or net capital losses.
(F) For a taxpayer that is not a large bank (as defined in
Section 585(c)(2) of the Internal Revenue Code), an amount
equal to the recovery of a debt, or part of a debt, that becomes
worthless to the extent a deduction was allowed from gross
income in a prior taxable year under Section 166(a) of the
Internal Revenue Code.
(G) Add the amount necessary to make the adjusted gross
income of any taxpayer that owns property for which bonus
depreciation was allowed in the current taxable year or in an
earlier taxable year equal to the amount of adjusted gross
income that would have been computed had an election not
been made under Section 168(k) of the Internal Revenue Code
to apply bonus depreciation to the property in the year that it
was placed in service.
(H) Add the amount necessary to make the adjusted gross
income of any taxpayer that placed Section 179 property (as
defined in Section 179 of the Internal Revenue Code) in
service in the current taxable year or in an earlier taxable year
equal to the amount of adjusted gross income that would have
been computed had an election for federal income tax
purposes not been made for the year in which the property was
placed in service to take deductions under Section 179 of the
Internal Revenue Code in a total amount exceeding
twenty-five thousand dollars ($25,000).
(I) Add an amount equal to the amount that a taxpayer claimed
as a deduction for domestic production activities for the
taxable year under Section 199 of the Internal Revenue Code
for federal income tax purposes.
(J) Add an amount equal to any income not included in gross
income as a result of the deferral of income arising from
business indebtedness discharged in connection with the
reacquisition after December 31, 2008, and before January 1,
2011, of an applicable debt instrument, as provided in Section
108(i) of the Internal Revenue Code. Subtract from the
adjusted gross income of any taxpayer that added an amount
to adjusted gross income in a previous year the amount
necessary to offset the amount included in federal gross
income as a result of the deferral of income arising from
business indebtedness discharged in connection with the
reacquisition after December 31, 2008, and before January 1,
2011, of an applicable debt instrument, as provided in Section
108(i) of the Internal Revenue Code.
(K) Add the amount necessary to make the adjusted gross
income of any taxpayer that placed qualified restaurant
property in service during the taxable year and that was
classified as 15-year property under Section 168(e)(3)(E)(v) of
the Internal Revenue Code equal to the amount of adjusted
gross income that would have been computed had the
classification not applied to the property in the year that it was
placed in service.
(L) Add the amount necessary to make the adjusted gross
income of any taxpayer that placed qualified retail
improvement property in service during the taxable year and
that was classified as 15-year property under Section
168(e)(3)(E)(ix) of the Internal Revenue Code equal to the
amount of adjusted gross income that would have been
computed had the classification not applied to the property in
the year that it was placed in service.
(M) Add or subtract the amount necessary to make the
adjusted gross income of any taxpayer that claimed the special
allowance for qualified disaster assistance property under
Section 168(n) of the Internal Revenue Code equal to the
amount of adjusted gross income that would have been
computed had the special allowance not been claimed for the
property.
(N) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under
Section 179C of the Internal Revenue Code to expense costs
for qualified refinery property equal to the amount of adjusted
gross income that would have been computed had an election
for federal income tax purposes not been made for the year.
(O) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under
Section 181 of the Internal Revenue Code to expense costs for
a qualified film or television production equal to the amount
of adjusted gross income that would have been computed had
an election for federal income tax purposes not been made for
the year.
(P) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that treated a loss from the sale
or exchange of preferred stock in:
(i) the Federal National Mortgage Association, established
under the Federal National Mortgage Association Charter
Act (12 U.S.C. 1716 et seq.); or
(ii) the Federal Home Loan Mortgage Corporation,
established under the Federal Home Loan Mortgage
Corporation Act (12 U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency
Economic Stabilization Act of 2008 in the current taxable year
or in an earlier taxable year equal to the amount of adjusted
gross income that would have been computed had the loss not
been treated as an ordinary loss.
(Q) Add an amount equal to any exempt insurance income
under Section 953(e) of the Internal Revenue Code for active
financing income under Subpart F, Subtitle A, Chapter 1,
Subchapter N of the Internal Revenue Code.
(2) Subtract the following amounts:
(A) Income that the United States Constitution or any statute
of the United States prohibits from being used to measure the
tax imposed by this chapter.
(B) Income that is derived from sources outside the United
States, as defined by the Internal Revenue Code.
(C) An amount equal to a debt or part of a debt that becomes
worthless, as permitted under Section 166(a) of the Internal
Revenue Code.
(D) An amount equal to any bad debt reserves that are
included in federal income because of accounting method
changes required by Section 585(c)(3)(A) or Section 593 of
the Internal Revenue Code.
(E) The amount necessary to make the adjusted gross income
of any taxpayer that owns property for which bonus
depreciation was allowed in the current taxable year or in an
earlier taxable year equal to the amount of adjusted gross
income that would have been computed had an election not
been made under Section 168(k) of the Internal Revenue Code
to apply bonus depreciation.
(F) The amount necessary to make the adjusted gross income
of any taxpayer that placed Section 179 property (as defined
in Section 179 of the Internal Revenue Code) in service in the
current taxable year or in an earlier taxable year equal to the
amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not
been made for the year in which the property was placed in
service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five
thousand dollars ($25,000).
(G) Income that is:
(i) exempt from taxation under IC 6-3-2-21.7; and
(ii) included in the taxpayer's taxable income under the
Internal Revenue Code.
(b) In the case of a credit union, "adjusted gross income" for a
taxable year means the total transfers to undivided earnings minus
dividends for that taxable year after statutory reserves are set aside
under IC 28-7-1-24.
(c) In the case of an investment company, "adjusted gross income"
means the company's federal taxable income
plus the amount
excluded from federal gross income under Section 103 of the
Internal Revenue Code for interest received on an obligation of a
state other than Indiana, or a political subdivision of such a state,
that is acquired by the taxpayer after December 31, 2011,
multiplied by the quotient of:
(1) the aggregate of the gross payments collected by the company
during the taxable year from old and new business upon
investment contracts issued by the company and held by residents
of Indiana; divided by
(2) the total amount of gross payments collected during the
taxable year by the company from the business upon investment
contracts issued by the company and held by persons residing
within Indiana and elsewhere.
(d) As used in subsection (c), "investment company" means a
person, copartnership, association, limited liability company, or
corporation, whether domestic or foreign, that:
(1) is registered under the Investment Company Act of 1940 (15
U.S.C. 80a-1 et seq.); and
(2) solicits or receives a payment to be made to itself and issues
in exchange for the payment:
(A) a so-called bond;
(B) a share;
(C) a coupon;
(D) a certificate of membership;
(E) an agreement;
(F) a pretended agreement; or
(G) other evidences of obligation;
entitling the holder to anything of value at some future date, if the
gross payments received by the company during the taxable year
on outstanding investment contracts, plus interest and dividends
earned on those contracts (by prorating the interest and dividends
earned on investment contracts by the same proportion that
certificate reserves (as defined by the Investment Company Act
of 1940) is to the company's total assets) is at least fifty percent
(50%) of the company's gross payments upon investment
contracts plus gross income from all other sources except
dividends from subsidiaries for the taxable year. The term
"investment contract" means an instrument listed in clauses (A)
through (G).
SOURCE: IC 6-7-2-2.1; (11)HE1004.1.81. -->
SECTION 81. IC 6-7-2-2.1 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012]: Sec. 2.1. As used in this chapter, "moist snuff"
means any finely cut, ground, or powdered tobacco that is not
intended to be:
(1) smoked; or
(2) placed in the nasal cavity.
SOURCE: IC 6-7-2-5; (11)HE1004.1.82. -->
SECTION 82. IC 6-7-2-5 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2012]: Sec. 5. As used in this chapter,
"tobacco product" means:
(1) any product made from tobacco, other than a cigarette (as
defined in IC 6-7-1-2), that is made for smoking, chewing, or
both; or
(2) snuff, including moist snuff.
SOURCE: IC 6-7-2-7; (11)HE1004.1.83. -->
SECTION 83. IC 6-7-2-7, AS AMENDED BY P.L.234-2007,
SECTION 201, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2012]: Sec. 7.
(a) A tax is imposed on the
distribution of tobacco products in Indiana at the rate of:
(1) twenty-four percent (24%) of the wholesale price of
the
tobacco products
other than moist snuff; or
(2) for moist snuff, forty cents ($0.40) per ounce, and a
proportionate tax at the same rate on all fractional parts of an
ounce. If the tax calculated for a fractional part of an ounce
carried to the third decimal place results in the numeral in the
third decimal place being greater than four (4), the amount of
the tax shall be rounded to the next additional cent.
(b) The distributor of the tobacco products is liable for the tax
imposed under subsection (a). The tax is imposed at the time the
distributor:
(1) brings or causes tobacco products to be brought into Indiana
for distribution;
(2) manufactures tobacco products in Indiana for distribution; or
(3) transports tobacco products to retail dealers in Indiana for
resale by those retail dealers.
(c) The Indiana general assembly finds that the tax rate on
smokeless tobacco should reflect the relative risk between such
products and cigarettes.
SOURCE: IC 6-7-2-12; (11)HE1004.1.84. -->
SECTION 84. IC 6-7-2-12 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2012]: Sec. 12. (a) Before the
fifteenth day of each month, each distributor liable for the tax imposed
by this chapter shall:
(1) file a return with the department that includes all information
required by the department including, but not limited to:
(A) name of distributor;
(B) address of distributor;
(C) license number of distributor;
(D) invoice date;
(E) invoice number;
(F) name and address of person from whom tobacco products
were purchased or name and address of person to whom
tobacco products were sold; and
(G) the wholesale price for tobacco products other than
moist snuff; and
(H) for moist snuff, the weight of the moist snuff; and
(2) pay the tax for which it is liable under this chapter for the
preceding month minus the amount specified in section 13 of this
chapter.
SOURCE: IC 6-8-5-1; (11)HE1004.1.85. -->
SECTION 85. IC 6-8-5-1, AS AMENDED BY P.L.2-2007,
SECTION 128, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2012]: Sec. 1. (a) All bonds issued after
March 11, 1959, or notes, warrants, or other evidences of indebtedness
issued in the state of Indiana by or in the name of any
Indiana county,
township, city, incorporated town, school corporation, state educational
institution, or any other
Indiana political, municipal, public or
quasi-public corporation or body, or in the name of any special
assessment or taxing district or in the name of any authorized body of
any such corporation or district, the interest thereon, the proceeds
received by a holder from the sale of such obligations to the extent of
the holder's cost of acquisition, or proceeds received upon redemption
prior to maturity, or proceeds received at maturity, and the receipt of
such interest and proceeds, shall be exempt from taxation in the state
of Indiana for all purposes except a state inheritance tax imposed under
IC 6-4.1.
(b) All bonds issued after March 11, 1933, and before March 12,
1959, by any municipality in this state under the provisions of any
statute whereby the terms thereof provide for the payment of such
bonds out of the funds derived from the revenues of any municipally
owned utility or which are to be paid by pledging the physical property
of any such municipally owned utility, or any bonds issued pledging
both the physical property and the revenues of such utility, or any
bonds issued for additions to or improvements to be made to such
municipally owned utility, or any bonds issued by any municipality to
be paid out of taxes levied by such municipality for the acquiring,
purchase, construction, or the reconstruction of a utility, or any part
thereof, shall be exempt from taxation for all purposes except a state
inheritance tax imposed under IC 6-4.1.
(c) This section does not apply to measuring the franchise tax
imposed on the privilege of transacting the business of a financial
institution in Indiana under IC 6-5.5.
(d) No other statute exempting interest paid on debt obligations of:
(1) a state or local public entity, including an agency, a
government corporation, or an authority; or
(2) a corporation or other entity leasing real or personal property
to an entity described in subdivision (1);
applies to measuring of the franchise tax imposed on financial
institutions under IC 6-5.5.
SOURCE: IC 6-8.1-5-1; (11)HE1004.1.86. -->
SECTION 86. IC 6-8.1-5-1, AS AMENDED BY P.L.1-2007,
SECTION 67, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2011 (RETROACTIVE)]: Sec. 1. (a) As used in this
section, "letter of findings" includes a supplemental letter of findings.
(b) If the department reasonably believes that a person has not
reported the proper amount of tax due, the department shall make a
proposed assessment of the amount of the unpaid tax on the basis of the
best information available to the department. The amount of the
assessment is considered a tax payment not made by the due date and
is subject to IC 6-8.1-10 concerning the imposition of penalties and
interest. The department shall send the person a notice of the proposed
assessment through the United States mail.
(c) If the person has a surety bond guaranteeing payment of the tax
for which the proposed assessment is made, the department shall
furnish a copy of the proposed assessment to the surety. The notice of
proposed assessment is prima facie evidence that the department's
claim for the unpaid tax is valid. The burden of proving that the
proposed assessment is wrong rests with the person against whom the
proposed assessment is made.
(d) The notice shall state that the person has forty-five (45) days
from the date the notice is mailed,
if the notice was mailed before
January 1, 2011, and sixty (60) days from the date the notice is
mailed, if the notice was mailed after December 31, 2010, to pay the
assessment or to file a written protest. If the person files a protest and
requires a hearing on the protest, the department shall:
(1) set the hearing at the department's earliest convenient time;
and
(2) notify the person by United States mail of the time, date, and
location of the hearing.
(e) The department may hold the hearing at the location of its choice
within Indiana if that location complies with IC 6-8.1-3-8.5.
(f) No later than sixty (60) days after conducting a hearing on a
protest, or after making a decision on a protest when no hearing is
requested, the department shall issue a letter of findings and shall send
a copy of the letter through the United States mail to the person who
filed the protest and to the person's surety, if the surety was notified of
the proposed assessment under subsection (b). The department may
continue the hearing until a later date if the taxpayer presents
additional information at the hearing or the taxpayer requests an
opportunity to present additional information after the hearing.
(g) A person that disagrees with a decision in a letter of findings
may request a rehearing not more than thirty (30) days after the date on
which the letter of findings is issued by the department. The
department shall consider the request and may grant the rehearing if the
department reasonably believes that a rehearing would be in the best
interests of the taxpayer and the state.
(h) If a person disagrees with a decision in a letter of findings, the
person may appeal the decision to the tax court. However, the tax court
does not have jurisdiction to hear an appeal that is filed more than sixty
(60) days after the date on which:
(1) the letter of findings is issued by the department, if the person
does not make a timely request for a rehearing under subsection
(g) on the letter of findings; or
(2) the department issues a denial of the person's timely request
for a rehearing under subsection (g) on the letter of findings.
(i) The tax court shall hear an appeal under subsection (h) de novo
and without a jury. The tax court may do the following:
(1) Uphold or deny any part of the assessment that is appealed.
(2) Assess the court costs in a manner that the court believes to be
equitable.
(3) Enjoin the collection of a listed tax under IC 33-26-6-2.
(j) The department shall demand payment, as provided in
IC 6-8.1-8-2(a), of any part of the proposed tax assessment, interest,
and penalties that it finds owing because:
(1) the person failed to properly respond within the forty-five (45)
day period;
(2) the person requested a hearing but failed to appear at that
hearing; or
(3) after consideration of the evidence presented in the protest or
hearing, the department finds that the person still owes tax.
(k) The department shall make the demand for payment in the
manner provided in IC 6-8.1-8-2.
(l) Subsection (b) does not apply to a motor carrier fuel tax return.
SOURCE: IC 6-8.1-8-2; (11)HE1004.1.87. -->
SECTION 87. IC 6-8.1-8-2, AS AMENDED BY P.L.111-2006,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. (a) Except as provided in IC 6-8.1-5-3
and
section 16 of this chapter, the department must issue a demand notice
for the payment of a tax and any interest or penalties accrued on the
tax, if a person files a tax return without including full payment of the
tax or if the department, after ruling on a protest, finds that a person
owes the tax before the department issues a tax warrant. The demand
notice must state the following:
(1) That the person has ten (10) days from the date the department
mails the notice to either pay the amount demanded or show
reasonable cause for not paying the amount demanded.
(2) The statutory authority of the department for the issuance of
a tax warrant.
(3) The earliest date on which a tax warrant may be filed and
recorded.
(4) The statutory authority for the department to levy against a
person's property that is held by a financial institution.
(5) The remedies available to the taxpayer to prevent the filing
and recording of the judgment.
If the department files a tax warrant in more than one (1) county, the
department is not required to issue more than one (1) demand notice.
(b) If the person does not pay the amount demanded or show
reasonable cause for not paying the amount demanded within the ten
(10) day period, the department may issue a tax warrant for the amount
of the tax, interest, penalties, collection fee, sheriff's costs, clerk's costs,
and fees established under section 4(b) of this chapter when applicable.
When the department issues a tax warrant, a collection fee of ten
percent (10%) of the unpaid tax is added to the total amount due.
(c) When the department issues a tax warrant, it may not file the
warrant with the circuit court clerk of any county in which the person
owns property until at least twenty (20) days after the date the demand
notice was mailed to the taxpayer. The department may also send the
warrant to the sheriff of any county in which the person owns property
and direct the sheriff to file the warrant with the circuit court clerk:
(1) at least twenty (20) days after the date the demand notice was
mailed to the taxpayer; and
(2) no later than five (5) days after the date the department issues
the warrant.
(d) When the circuit court clerk receives a tax warrant from the
department or the sheriff, the clerk shall record the warrant by making
an entry in the judgment debtor's column of the judgment record,
listing the following:
(1) The name of the person owing the tax.
(2) The amount of the tax, interest, penalties, collection fee,
sheriff's costs, clerk's costs, and fees established under section
4(b) of this chapter when applicable.
(3) The date the warrant was filed with the clerk.
(e) When the entry is made, the total amount of the tax warrant
becomes a judgment against the person owing the tax. The judgment
creates a lien in favor of the state that attaches to all the person's
interest in any:
(1) chose in action in the county; and
(2) real or personal property in the county;
excepting only negotiable instruments not yet due.
(f) A judgment obtained under this section is valid for ten (10) years
from the date the judgment is filed. The department may renew the
judgment for additional ten (10) year periods by filing an alias tax
warrant with the circuit court clerk of the county in which the judgment
previously existed.
(g) A judgment arising from a tax warrant in a county may be
released by the department:
(1) after the judgment, including all accrued interest to the date of
payment, has been fully satisfied; or
(2) if the department determines that the tax assessment or the
issuance of the tax warrant was in error.
(h) If the department determines that the filing of a tax warrant was
in error, the department shall mail a release of the judgment to the
taxpayer and the circuit court clerk of each county where the warrant
was filed.
The circuit court clerk of each county where the warrant
was filed shall expunge the warrant from the judgment debtor's
column of the judgment record. The department shall mail the
release
and the order for the warrant to be expunged as soon as
possible but no later than seven (7) days after:
(1) the determination by the department that the filing of the
warrant was in error; and
(2) the receipt of information by the department that the judgment
has been recorded under subsection (d).
(i) If the department determines that a judgment described in
subsection (h) is obstructing a lawful transaction, the department shall
immediately upon making the determination mail a release of the
judgment to the taxpayer and an order requiring the circuit court clerk
of each county where the judgment was filed immediately upon making
the determination. to expunge the warrant.
(j) A release issued under subsection (h) or (i) must state that the
filing of the tax warrant was in error. Upon the request of the taxpayer,
the department shall mail a copy of a release and the order for the
warrant to be expunged issued under subsection (h) or (i) to each
major credit reporting company located in each county where the
judgment was filed.
(k) The commissioner shall notify each state agency or officer
supplied with a tax warrant list of the issuance of a release under
subsection (h) or (i).
(l) If the sheriff collects the full amount of a tax warrant, the sheriff
shall disburse the money collected in the manner provided in section
3(c) of this chapter. If a judgment has been partially or fully satisfied
by a person's surety, the surety becomes subrogated to the department's
rights under the judgment. If a sheriff releases a judgment:
(1) before the judgment is fully satisfied;
(2) before the sheriff has properly disbursed the amount collected;
or
(3) after the sheriff has returned the tax warrant to the department;
the sheriff commits a Class B misdemeanor and is personally liable for
the part of the judgment not remitted to the department.
SOURCE: IC 6-8.1-8-16; (11)HE1004.1.88. -->
SECTION 88. IC 6-8.1-8-16 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 16. (a) This section applies without an
injunction from the tax court to any assessment that is made or
pending after April 30, 2011.
(b) Except as provided in IC 6-8.1-5-3, no demand notice,
warrant, levy, or proceeding in court for the collection of a
protested listed tax or any penalties and interest on a listed tax may
be issued, commenced, or conducted against a taxpayer and no lien
on the taxpayer's property may be imposed until after the later of
the following:
(1) The expiration of the period in which the taxpayer may
appeal the listed tax to the tax court.
(2) A decision of the tax court concerning the listed tax
becomes final, if the taxpayer filed a timely appeal.
SOURCE: IC 6-8.1-9-1; (11)HE1004.1.89. -->
SECTION 89. IC 6-8.1-9-1, AS AMENDED BY P.L.182-2009(ss),
SECTION 256, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 1. (a) If a person has paid more
tax than the person determines is legally due for a particular taxable
period, the person may file a claim for a refund with the department.
Except as provided in subsections (f), and (g), and (h), in order to
obtain the refund, the person must file the claim with the department
within three (3) years after the latter of the following:
(1) The due date of the return.
(2) The date of payment.
For purposes of this section, the due date for a return filed for the state
gross retail or use tax, the gasoline tax, the special fuel tax, the motor
carrier fuel tax, the oil inspection fee, or the petroleum severance tax
is the end of the calendar year which contains the taxable period for
which the return is filed. The claim must set forth the amount of the
refund to which the person is entitled and the reasons that the person
is entitled to the refund.
(b) When the department receives a claim for refund, the
department shall consider the claim for refund and shall, if the taxpayer
requests, hold a hearing on the claim for refund to obtain and consider
additional evidence. After considering the claim and all evidence
relevant to the claim, the department shall issue a decision on the
claim, stating the part, if any, of the refund allowed and containing a
statement of the reasons for any part of the refund that is denied. The
department shall mail a copy of the decision to the person who filed the
claim. If the person disagrees with a part of the decision, the person
may file a protest and request a hearing with the department. The
department shall mail a copy of the decision to the person who filed
the protest. If the department allows the full amount of the refund
claim, a warrant for the payment of the claim is sufficient notice of the
decision.
(c) If the person disagrees with any part of the department's
decision, the person may appeal the decision, regardless of whether or
not the person protested the tax payment or whether or not the person
has accepted a refund. The person must file the appeal with the tax
court. The tax court does not have jurisdiction to hear a refund appeal
suit, if:
(1) the appeal is filed more than three (3) years after the date the
claim for refund was filed with the department;
(2) the appeal is filed more than ninety (90) days after the later
of the date the department mails:
(A) the decision of denial of the claim to the person; or
(B) the decision made on the protest filed under subsection
(b); or
(3) the appeal is filed both before the decision is issued and
before the one hundred eighty-first day after the date the person
files the claim for refund with the department.
(d) The tax court shall hear the appeal de novo and without a jury,
and after the hearing may order or deny any part of the appealed
refund. The court may assess the court costs in any manner that it feels
is equitable. The court may enjoin the collection of any of the listed
taxes under IC 33-26-6-2. The court may also allow a refund of taxes,
interest, and penalties that have been paid to and collected by the
department.
(e) With respect to the motor vehicle excise tax, this section applies
only to penalties and interest paid on assessments of the motor vehicle
excise tax. Any other overpayment of the motor vehicle excise tax is
subject to IC 6-6-5.
(f) If a taxpayer's federal income tax liability for a taxable year is
modified by the Internal Revenue Service, and the modification would
result in a reduction of the tax legally due, the due date by which the
taxpayer must file a claim for refund with the department is the later of:
(1) the date determined under subsection (a); or
(2) the date that is six (6) months one hundred eighty (180) days
after the date on which the taxpayer is notified of the modification
by the Internal Revenue Service.
(g) If an agreement to extend the assessment time period is entered
into under IC 6-8.1-5-2(h), the period during which a person may file
a claim for a refund under subsection (a) is extended to the same date
to which the assessment time period is extended.
(h) If a taxpayer's claim for a refund of gross retail or use tax is
based on:
(1) IC 6-2.5-4-5(c)(3); or
(2) the exemption provided by IC 6-2.5-5-5.1 for electrical
energy, natural or artificial gas, water, steam, and steam heat;
the person must file the claim with the department within eighteen
(18) months after the date of payment.
SOURCE: IC 6-9-2-1; (11)HE1004.1.90. -->
SECTION 90. IC 6-9-2-1, AS AMENDED BY P.L.2-2007,
SECTION 130, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 1. (a) A county having a population
of more than four hundred thousand (400,000) but less than seven
hundred thousand (700,000) that establishes a medical center
development agency pursuant to IC 16-23.5-2 may levy each year a tax
on every person engaged in the business of renting or furnishing, for
periods of less than thirty (30) days by the same party in the same
room, any room or rooms, lodgings, or accommodations, in any hotel,
motel, inn, tourist camp, tourist cabin, or any other place in which
rooms, lodgings, or accommodations are regularly furnished for a
consideration.
(b) Such tax shall be at a rate of five percent (5%) on the gross retail
income derived therefrom and shall be is in addition to the state gross
retail tax imposed on such persons by law. the retail transaction.
(c) The county fiscal body may adopt an ordinance to require that
the tax be reported on forms approved by the county treasurer and that
the tax shall be paid monthly to the county treasurer. If such an
ordinance is adopted. The tax shall be paid to the county treasurer not
more than twenty (20) days after the end of the month the tax is
collected. If such an ordinance is not adopted, the tax shall be imposed,
paid, and collected in exactly the same manner as the state gross retail
tax is imposed, paid, and collected.
(d) All of the provisions of the state gross retail tax (IC 6-2.5)
relating to rights, duties, liabilities, procedures, penalties, definitions,
exemptions, and administration shall be applicable to the imposition
and administration of the tax imposed by this section except to the
extent such provisions are in conflict or inconsistent with the specific
provisions of this chapter or the requirements of the county treasurer.
Specifically and not in limitation of the foregoing sentence, the terms
"person" and "gross retail income" shall have the same meaning in this
section as they have in the state gross retail tax (IC 6-2.5). If the tax is
paid to the department of state revenue, the returns to be filed for the
payment of the tax under this section may be either a separate return or
may be combined with the return filed for the payment of the state
gross retail tax as the department of state revenue may, by rule,
determine.
(e) If the tax is paid to the department of state revenue, the amounts
received from the tax shall be paid by the end of the next succeeding
month by the treasurer of state to the county treasurer upon warrants
issued by the auditor of state. The county treasurer shall deposit the
revenue received under this chapter as provided in section 2 of this
chapter.
SOURCE: IC 6-9-2-2; (11)HE1004.1.91. -->
SECTION 91. IC 6-9-2-2, AS AMENDED BY P.L.113-2010,
SECTION 70, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 2. (a) The revenue received by the county
treasurer under this chapter shall be allocated to the Lake County
convention and visitor bureau, Indiana University-Northwest, Purdue
University-Calumet, municipal public safety departments, municipal
physical and economic development divisions, and the cities and towns
in the county as provided in this section. Subsections (b) through (g) do
not apply to the distribution of revenue received under section 1 of this
chapter from hotels, motels, inns, tourist camps, tourist cabins, and
other lodgings or accommodations built or refurbished after June 30,
1993, that are located in the largest city of the county.
(b) The Lake County convention and visitor bureau shall establish
a convention, tourism, and visitor promotion fund (referred to in this
chapter as the "promotion fund"). The county treasurer shall transfer to
the Lake County convention and visitor bureau for deposit in the
promotion fund thirty-five percent (35%) of the first one million two
hundred thousand dollars ($1,200,000) of revenue received from the
tax imposed under this chapter in each year. The promotion fund
consists of:
(1) money in the promotion fund on June 30, 2005;
(2) revenue deposited in the promotion fund under this subsection
after June 30, 2005; and
(3) investment income earned on the promotion fund's assets.
Money in the bureau's funds established by the bureau may be
expended to promote and encourage conventions, trade shows, special
events, recreation, and visitors. Money may be paid from the promotion
fund, funds established by the bureau, by claim in the same manner
as municipalities may pay claims under IC 5-11-10-1.6.
(c) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the county
treasurer shall transfer to Indiana University-Northwest forty-four and
thirty-three hundredths percent (44.33%) of the revenue received under
this chapter for that year to be used as follows:
(1) Seventy-five percent (75%) of the revenue received under this
subsection may be used only for the university's medical
education programs.
(2) Twenty-five percent (25%) of the revenue received under this
subsection may be used only for the university's allied health
education programs.
(d) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the county
treasurer shall allocate among the cities and towns throughout the
county nine percent (9%) of the revenue received under this chapter for
that year as follows:
(1) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to cities having a population of more than
ninety thousand (90,000) but less than one hundred five thousand
(105,000).
(2) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to cities having a population of more than
seventy-five thousand (75,000) but less than ninety thousand
(90,000).
(3) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to cities having a population of more than
thirty-two thousand (32,000) but less than thirty-two thousand
eight hundred (32,800).
(4) Seventy percent (70%) of the revenue covered by this
subsection shall be distributed in equal amounts to each town and
each city not receiving a distribution under subdivisions (1)
through (3).
The money distributed under this subsection may be used only for
tourism and economic development projects. The county treasurer shall
make the distributions on or before December 1 of each year.
(e) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the county
treasurer shall transfer to Purdue University-Calumet nine percent (9%)
of the revenue received under this chapter for that year. The money
received by Purdue University-Calumet may be used by the university
only for nursing education programs.
(f) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the county
treasurer shall transfer two and sixty-seven hundredths percent (2.67%)
of the revenue received under this chapter for that year to the following
cities:
(1) Fifty percent (50%) of the revenue covered by this subsection
shall be transferred to cities having a population of more than
ninety thousand (90,000) but less than one hundred five thousand
(105,000).
(2) Fifty percent (50%) of the revenue covered by this subsection
shall be transferred to cities having a population of more than
seventy-five thousand (75,000) but less than ninety thousand
(90,000).
Money transferred under this subsection may be used only for
convention facilities located within the city. In addition, the money may
be used only for facility marketing, sales, and public relations
programs. Money transferred under this subsection may not be used for
salaries, facility operating costs, or capital expenditures related to the
convention facilities. The county treasurer shall make the transfers on
or before December 1 of each year.
(g) This subsection applies to the revenue received from the tax
imposed under this chapter in each year that exceeds one million two
hundred thousand dollars ($1,200,000). During each year, the county
treasurer shall distribute money in the promotion fund as follows:
(1) Eighty-five percent (85%) of the revenue covered by this
subsection shall be deposited in the convention, tourism, and
visitor promotion fund. The money deposited in the fund under
this subdivision may be used only for the purposes for which
other money in the fund may be used.
(2) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Purdue University-Calumet. The money
received by Purdue University-Calumet under this subdivision
may be used by the university only for nursing education
programs.
(3) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Indiana University-Northwest. The money
received by Indiana University-Northwest under this subdivision
may be used only for the university's medical education programs.
(4) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Indiana University-Northwest. The money
received by Indiana University-Northwest under this subdivision
may be used only for the university's allied health education
programs.
(h) This subsection applies only to the distribution of revenue
received from the tax imposed under section 1 of this chapter from
hotels, motels, inns, tourist camps, tourist cabins, and other lodgings or
accommodations built or refurbished after June 30, 1993, that are
located in the largest city of the county. During each year, the county
treasurer shall transfer:
(1) seventy-five percent (75%) of the revenues under this
subsection to the department of public safety; and
(2) twenty-five percent (25%) of the revenues under this
subsection to the division of physical and economic development;
of the largest city of the county.
(i) The Lake County convention and visitor bureau shall assist the
county treasurer, as needed, with the calculation of the amounts that
must be deposited and transferred under this section.
SOURCE: IC 6-9-2-3; (11)HE1004.1.92. -->
SECTION 92. IC 6-9-2-3, AS AMENDED BY P.L.223-2007,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 3. (a) For purposes of this section, the size of a
political subdivision is based on the population determined in the last
federal decennial census.
(b) A convention and visitor bureau having fifteen (15) nineteen
(19) members is created to promote the development and growth of the
convention, tourism, and visitor industry in the county.
(c) The executives (as defined by IC 36-1-2-5) of the eight (8)
largest municipalities (as defined by IC 36-1-2-11) five (5) largest
cities and the seven (7) largest towns in the county shall each appoint
one (1) member to the bureau. The legislative body (as defined in
IC 36-1-2-9) of the two (2) largest municipalities in the county shall
each appoint one (1) member to the bureau.
(d) The county council shall appoint two (2) members to the bureau.
One (1) of the appointees must be a resident of the fifth largest
township city in the county, and one (1) of the appointees must be a
resident of the second eighth largest township town in the county. The
appointees may not be of the same political party.
(e) The county commissioners shall appoint two (2) members to the
bureau. Each appointee One (1) of the appointees must be a resident
of the fifth, sixth seventh, eighth, ninth, tenth, or eleventh largest
township town in the county. These appointees must be residents of
different townships. One (1) of the appointees must be a resident of
the seventh largest town in the county. The appointees may not be
of the same political party.
(f) The lieutenant governor shall appoint one (1) member to the
bureau.
(g) One (1) of the appointees under subsection (d) and one (1) of the
appointees under subsection (e) must be members of the political party
that received the highest number of votes in the county in the last
preceding election for the office of secretary of state. One (1) of the
appointees under subsection (d) and one (1) of the appointees under
subsection (e) must be members of the political party that received the
second highest number of votes in the county in the election for that
office. No appointee under this section may hold an elected or
appointed political office while serving on the bureau.
(h) In making appointments under this section, the appointing
authority shall give sole consideration to individuals who are
knowledgeable about or employed as executives or managers in at least
one (1) of the following businesses in the county:
(1) Hotel.
(2) Motel.
(3) Restaurant.
(4) Travel.
(5) Transportation.
(6) Convention.
(7) Trade show.
(8) A riverboat licensed under IC 4-33.
(9) Banking.
(10) Real estate.
(11) Construction.
However, an individual employed by a riverboat may not be appointed
under this section unless the individual holds a Level 1 occupational
license issued under IC 4-33-8. This subsection does not apply to board
members appointed before July 1, 2007, who are eligible for
reappointment after June 30, 2007.
(i) All terms of office of bureau members begin on July 1. Members
of the bureau serve terms of three (3) years. A member whose term
expires may be reappointed to serve another term. If a vacancy occurs,
the appointing authority shall appoint a qualified person to serve for the
remainder of the term. If an appointment is not made before July 16 or
a vacancy is not filled within thirty (30) days, the member appointed by
the lieutenant governor under subsection (f) shall appoint a qualified
person.
(j) A member of the bureau may be removed for cause by the
member's appointing authority.
(k) Members of the bureau may not receive a salary. However,
bureau members are entitled to reimbursement for necessary expenses
incurred in the performance of their respective duties.
(l) Each bureau member, before entering the member's duties, shall
take an oath of office in the usual form, to be endorsed upon the
member's certificate of appointment and promptly filed with the clerk
of the circuit court of the county.
(m) The bureau shall meet after July 1 each year for the purpose of
organization. The bureau shall elect a chairman from its members. The
bureau shall also elect from its members a vice chairman, a secretary,
and a treasurer. The members serving in those offices shall perform the
duties pertaining to the offices. The first officers chosen shall serve
until their successors are elected and qualified. A majority of the
bureau constitutes a quorum, and the concurrence of a majority of those
present is necessary to authorize any action.
(n) If the county and one (1) or more adjoining counties desire to
establish a joint bureau, the counties shall enter into an agreement
under IC 36-1-7.
(o) Notwithstanding any other law, any bureau member appointed
as of January 1, 2007, is eligible for reappointment.
SOURCE: IC 6-9-2-4; (11)HE1004.1.93. -->
SECTION 93. IC 6-9-2-4, AS AMENDED BY P.L.223-2007,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 4. (a) The bureau may:
(1) accept and use gifts, grants, and contributions from any public
or private source, under terms and conditions that the bureau
considers necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules necessary for the conduct of its business and the
accomplishment of its purposes;
(5) receive and approve, alter, or reject requests and proposals for
funding by corporations qualified under subdivision (6);
(6) after its approval of a proposal, transfer money from any fund
established by the bureau, the promotion fund, or from the
alternate revenue fund to any Indiana nonprofit corporation to
promote and encourage conventions, trade shows, visitors, or
special events in the county;
(7) require financial or other reports from any corporation that
receives funds under this chapter;
(8) enter into leases under IC 36-1-10 for the construction,
acquisition, and equipping of a visitor center; and
(9) exercise the power of eminent domain to acquire property to
promote and encourage conventions, trade shows, special events,
recreation, and visitors within the county.
(b) All expenses of the bureau shall be paid from funds established
by the bureau. Before September 1 December 20 of each year, the
bureau shall prepare a budget for expenditures during the following
year, taking into consideration the recommendations made by a
corporation qualified under subsection (a)(6). A budget prepared under
this section must be submitted to the department of local government
finance and placed on file with the county auditor.
(c) All money in the bureau's funds shall be deposited, held,
secured, invested, and paid in accordance with statutes relating to the
handling of public funds. The handling and expenditure of money in
the bureau's funds are subject to audit and supervision by the state
board of accounts.
SOURCE: IC 6-9-2-4.3; (11)HE1004.1.94. -->
SECTION 94. IC 6-9-2-4.3, AS ADDED BY P.L.168-2005,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 4.3. (a) The Lake County convention and visitor
bureau shall establish a convention, tourism, and visitor promotion
alternate revenue fund (referred to in this chapter as the "alternate
revenue fund"). The bureau may deposit in the alternate revenue fund
all money received by the bureau after June 30, 2005, that is not
required to be deposited in the promotion fund under section 2 of this
chapter or a fund established by the bureau, including
appropriations, gifts, grants, membership dues, and contributions from
any public or private source.
(b) The bureau may, without appropriation by the county council,
expend money from the alternate revenue fund to promote and
encourage conventions, trade shows, visitors, special events, sporting
events, and exhibitions in the county. Money may be paid from the
alternate revenue fund by claim in the same manner as municipalities
may pay claims under IC 5-11-10-1.6.
(c) All money in the alternate revenue fund shall be deposited, held,
secured, invested, and paid in accordance with statutes relating to the
handling of public funds. The handling and expenditure of money in
the alternate revenue fund is subject to audit and supervision by the
state board of accounts.
(d) Money derived from the taxes imposed under IC 4-33-12 and
IC 4-33-13 may not be transferred to the alternate revenue fund.
SOURCE: IC 6-9-2-9; (11)HE1004.1.95. -->
SECTION 95. IC 6-9-2-9, AS AMENDED BY P.L.223-2007,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 9. (a) The legislative body of a county that
imposes a tax under section 1 of this chapter shall annually prepare a
report concerning the disbursement and use of the money collected
under this chapter during the preceding calendar year. The report shall
be prepared before
March April 15 each year and shall be made
available to the public.
(b) If in any year an entity receiving money under this chapter fails
to provide the county legislative body with sufficient information, as
reasonably requested by the county legislative body:
(1) for the county legislative body to comply with this section;
and
(2) before the date specified by the county legislative body;
the county legislative body may direct the county treasurer by
resolution to stop deposits and transfers under this chapter to the entity.
When an entity provides the information that is the subject of the
resolution, the county legislative body shall as soon as practicable
direct the county treasurer, by resolution, to resume making deposits
and transfers to the entity, including any deposits and transfers that
would otherwise have been made to the entity during the time that
deposits and transfers were stopped under this subsection. A copy of a
resolution adopted under this subsection must be distributed to the
county treasurer and the entity that is the subject of the resolution
within ten (10) business days after the resolution is adopted. The
county treasurer shall comply with a resolution adopted under this
subsection.
SOURCE: IC 6-9-3-1; (11)HE1004.1.96. -->
SECTION 96. IC 6-9-3-1 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2012]: Sec. 1. (a) This chapter applies to
each of two (2) adjacent counties when: the following counties:
(1) one (1) of the counties has a population of more than seventy
thousand (70,000) but less than seventy-one thousand (71,000);
and
(2) the other county has a population of more than ninety
thousand (90,000) but less than one hundred thousand (100,000).
(1) Clark County.
(2) Floyd County.
(b) In these counties, there is created a special funds board of
managers. As used in this chapter, the term "board of managers" means
a special funds board of managers.
(c)
Beginning January 15, 2012, the board of managers is
composed of thirteen (13) members as follows:
(1)
Four (4) Three (3) members appointed by the executive of the
second class city having the largest population, city of New
Albany, including at least
one (1) member who is: engaged in the
lodging business. two (2) members who are:
(A) engaged in a convention, visitor, or tourism business;
or
(B) involved in or promoting conventions, visitors, or
tourism.
(2) Three (3) members appointed by the executive of the
third
class city having the largest population, city of Jeffersonville,
including at least
one (1) member who is engaged in the lodging
business or the restaurant business. two (2) members who are:
(A) engaged in a convention, visitor, or tourism business;
or
(B) involved in or promoting conventions, visitors, or
tourism.
(3) Two (2) members appointed by the legislative body of the
town
having the largest population. of Clarksville, including at
least one (1) member who is:
(A) engaged in a convention, visitor, or tourism business;
or
(B) involved in or promoting conventions, visitors, or
tourism.
(4) One (1) member Two (2) members appointed by the
executive of the Floyd County, with the smaller population.
including at least one (1) member who is:
(A) engaged in a convention, visitor, or tourism business;
or
(B) involved in or promoting conventions, visitors, or
tourism.
(5) Three (3) members appointed by the executive of the Clark
County, with the larger population, including at least one (1)
member who is engaged in the lodging business. two (2)
members who are:
(A) engaged in a convention, visitor, or tourism business;
or
(B) involved in or promoting conventions, visitors, or
tourism.
(d) The terms of office for the members of the board of managers
are for two (2) years and end as follows:
(1) For each of the following members, the term of office ends on
January 15 of each odd-numbered year:
(A) The One (1) member appointed by the less populated
county's executive of Floyd County.
(B) One (1) member appointed by the more populated county's
executive of Clark County.
(C) One (1) member appointed by each of the city executives
referred to in this section.
(2) For all other members, the terms of office end on January 15
of each even-numbered year.
The term of the second member appointed under subsection (c)(4)
by the executive of Floyd County begins January 15, 2012.
(e) At the end of the term of a member of the board of managers, the
person or body making the original appointment may reappoint a
person whose term has expired or appoint a new member for a two (2)
year term. If a vacancy occurs in the board of managers during a term,
a successor for the vacancy shall be appointed by the person or body
making the original appointment, and the successor shall serve for the
remainder of the vacated term.
(f) A member of the board of managers may be removed for cause
by the person or body making the original appointment.
(g) No more than two (2) members of the board of managers
appointed by the executive of the third class city may be of the same
political party. The two (2) members of following apply to the board
of managers appointed by the town legislative body may not be of the
same political party. No more than three (3) ) members of the board of
managers appointed by the executive of the second class city having
the largest population may be of the same political party. under this
section:
(1) If an entity is authorized to appoint three (3) members, not
more than two (2) of the members appointed by the entity
may belong to the same political party.
(2) If an entity is authorized to appoint two (2) members, the
members appointed by the entity must belong to different
political parties.
(h) Each member of the board of managers, before entering upon the
member's duties, shall take an oath of office in the usual form, to be
endorsed upon the member's certificate of appointment, which shall be
promptly filed with the clerk of the circuit court of the member's county
of residence.
(i) A person may not be appointed as a member who has not been
a resident of one (1) of the two (2) counties for a period of two (2)
years immediately preceding the person's appointment.
(j) A member may receive no salary but is entitled to reimbursement
for any expenses necessarily incurred in the performance of the
member's duties.
SOURCE: IC 6-9-3-2.5; (11)HE1004.1.97. -->
SECTION 97. IC 6-9-3-2.5 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]: Sec. 2.5. Except as otherwise specifically provided by law,
the board of managers is subject to IC 5-14-1.5 and IC 5-14-3.
SOURCE: IC 6-9-3-3.5; (11)HE1004.1.98. -->
SECTION 98. IC 6-9-3-3.5 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]: Sec. 3.5. (a) Before January 1 of each year, the board of
managers shall annually publish a financial report summarizing
the income and expenses of the board of managers for the previous
twelve (12) months.
(b) The report required by subsection (a) must be published two
(2) times, one (1) week apart, in a daily or weekly newspaper
published in the English language and of general circulation in
both Clark County and Floyd County.
(c) Before January 1 of each year, the board of managers shall
prepare a written report generally summarizing the board's
activities for the previous twelve (12) months. The report shall be
made available on an Internet web site maintained by the board of
managers.
SOURCE: IC 6-9-3-8; (11)HE1004.1.99. -->
SECTION 99. IC 6-9-3-8 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]: Sec. 8. Any entity that receives funds under this chapter
shall make a financial or other report upon request of the board of
managers.
SOURCE: IC 6-9-7-7; (11)HE1004.1.100. -->
SECTION 100. IC 6-9-7-7, AS AMENDED BY P.L.1-2009,
SECTION 60, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 7. (a) The county treasurer shall establish an
innkeeper's tax fund. The treasurer shall deposit in that fund all money
received under section 6 of this chapter that is attributable to an
innkeeper's tax rate that is not more than five percent (5%).
(b) Money in the innkeeper's tax fund shall be distributed as
follows:
(1) Thirty percent (30%) shall be distributed to the department of
natural resources for the development of projects in the state park
on the county's largest river, including its tributaries.
(2) Forty percent (40%) shall be distributed to the commission to
carry out its purposes, including making any distributions or
payments to the Lafayette - West Lafayette Convention and
Visitors Bureau, Inc.
(3) Ten percent (10%) shall be distributed to a community
development corporation that serves a metropolitan area in the
county that includes:
(A) a city having a population of more than fifty-five thousand
(55,000) but less than fifty-nine thousand (59,000); and
(B) a city having a population of more than twenty-eight
thousand seven hundred (28,700) but less than twenty-nine
thousand (29,000);
for the community development corporation's use in tourism,
recreation, and economic development activities.
(4) Ten percent (10%) shall be distributed to Historic
Prophetstown to be used by Historic Prophetstown for carrying
out its purposes.
(5) Ten percent (10%) shall be distributed to the Wabash River
Enhancement Corporation to assist the Wabash River
Enhancement Corporation in carrying out its purposes.
Money
distributed under this subdivision may not be used to pay any:
(A) employee salaries; or
(B) other ongoing administrative or operating costs;
of the Wabash River Enhancement Corporation.
(c) An advisory commission consisting of the following members is
established:
(1) The director of the department of natural resources or the
director's designee.
(2) The public finance director or the public finance director's
designee.
(3) A member appointed by the Native American Indian affairs
commission.
(4) A member appointed by Historic Prophetstown.
(5) A member appointed by the community development
corporation described in subsection (b)(3).
(6) A member appointed by the Wabash River Enhancement
Corporation.
(7) A member appointed by the commission.
(8) A member appointed by the county fiscal body.
(9) A member appointed by the town board of the town of
Battleground.
(10) A member appointed by the mayor of the city of Lafayette.
(11) A member appointed by the mayor of the city of West
Lafayette.
(d) The following apply to the advisory commission:
(1) The governor shall appoint a member of the advisory
commission as chairman of the advisory commission.
(2) Six (6) members of the advisory commission constitute a
quorum. The affirmative votes of at least six (6) advisory
commission members are necessary for the advisory commission
to take official action other than to adjourn or to meet to hear
reports or testimony.
(3) The advisory commission shall make recommendations
concerning the use of any proceeds of bonds issued to finance the
development of Prophetstown State Park.
(4) Members of the advisory commission who are state
employees:
(A) are not entitled to any salary per diem; and
(B) are entitled to reimbursement for traveling expenses as
provided under IC 4-13-1-4 and to reimbursement for 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.
(e) The Indiana finance authority, in its capacity as the recreational
development commission, may issue bonds for the development of
Prophetstown State Park under IC 14-14-1.
SOURCE: IC 6-9-10.5-1.5; (11)HE1004.1.101. -->
SECTION 101. IC 6-9-10.5-1.5 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 1.5. As used in this chapter,
"commission" means a commission created under section 9 of this
chapter.
SOURCE: IC 6-9-10.5-6; (11)HE1004.1.102. -->
SECTION 102. IC 6-9-10.5-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 6. (a) The fiscal body
of a county may levy a tax on every person engaged in the business of
renting or furnishing, for periods of less than thirty (30) days, any room
or rooms, lodgings, or accommodations in any:
(1) hotel;
(2) motel;
(3) inn;
(4) tourist cabin; or
(5) campground space;
located in the county.
(b) The tax may not exceed the rate of three five percent (3%) (5%)
on the gross retail income derived from lodging income only and is in
addition to the state gross retail tax imposed under IC 6-2.5.
(c) The county fiscal body may adopt an ordinance to require that
the tax be reported on forms approved by the county treasurer and that
the tax shall be paid monthly to the county treasurer. If such an
ordinance is adopted, the tax shall be paid to the county treasurer not
more than twenty (20) days after the end of the month the tax is
collected. If such an ordinance is not adopted, the tax shall be imposed,
paid, and collected in exactly the same manner as the state gross retail
tax is imposed, paid, and collected under IC 6-2.5.
(d) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration are applicable to the imposition and administration of
the tax imposed under this section except to the extent those provisions
are in conflict or inconsistent with the specific provisions of this
chapter or the requirements of the county treasurer. If the tax is paid to
the department of state revenue, the return to be filed for the payment
of the tax under this section may be either a separate return or may be
combined with the return filed for the payment of the state gross retail
tax as the department of state revenue may, by rule, determine.
(e) If the tax is paid to the department of state revenue, the taxes the
department of state revenue receives under this section during a month
shall be paid, by the end of the next succeeding month, to the county
treasurer upon warrants issued by the auditor of state.
SOURCE: IC 6-9-10.5-7; (11)HE1004.1.103. -->
SECTION 103. IC 6-9-10.5-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 7. (a) If a tax is levied
under section 6 of this chapter, the county treasurer shall establish a
lake enhancement fund. Except as provided in subsection (c) and
section 8 of this chapter, the county treasurer shall deposit in this fund
all amounts received under section 6 of this chapter.
(b) Money in this fund may be expended only to enhance lakes
located in the county, including silt trap maintenance.
(c) This subsection applies if the tax levied under section 6 of
this chapter is increased by an ordinance adopted by the county
fiscal body after June 30, 2011. The county treasurer shall deposit
in the lake enhancement fund:
(1) the amount received under section 6 of this chapter;
multiplied by
(2) a fraction, the numerator of which is three (3) and the
denominator of which is the product of:
(A) the tax rate in effect after the adoption of the
ordinance to increase the tax; multiplied by
(B) one hundred (100).
SOURCE: IC 6-9-10.5-8; (11)HE1004.1.104. -->
SECTION 104. IC 6-9-10.5-8 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 8. (a) If the tax levied under
section 6 of this chapter is increased by an ordinance adopted by
the county fiscal body after June 30, 2011, the county treasurer
shall establish a county promotion fund. The county treasurer shall
deposit in the county promotion fund the difference between:
(1) the amount received under section 6 of this chapter; minus
(2) the amount deposited in the lake enhancement fund under
section 7(c) of this chapter.
(b) In a county in which a commission has been established
under section 9 of this chapter, the county auditor shall issue a
warrant directing the county treasurer to transfer money from the
county promotion fund to the commission's treasurer if the
commission submits a written request for the transfer.
(c) Money in a county promotion fund, or money transferred
from such a fund under subsection (b), may be expended only to
promote and encourage conventions, visitors, tourism, and
economic development within the county. Expenditures that may
be made under this subsection include expenditures for advertising,
promotional activities, trade shows, special events, and recreation,
and expenditures that are authorized by IC 6-3.5-7-13.1 with
respect to the county's economic development income tax fund.
SOURCE: IC 6-9-10.5-9; (11)HE1004.1.105. -->
SECTION 105. IC 6-9-10.5-9 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]:
Sec. 9. (a) If the tax levied under
section 6 of this chapter is increased by an ordinance of the county
fiscal body, the county executive shall create a commission to
promote:
(1) economic development; and
(2) the development and growth of the convention, visitor, and
tourism industry;
in the county.
(b) The composition and appointment of the membership of a
commission created under subsection (a) must be as follows:
(1) Subject to subdivision (2), the county executive shall
determine the number of members of the commission.
(2) The commission must be composed of an odd number of
members.
(3) A simple majority of the members must be:
(A) engaged in the convention or tourism business;
(B) involved in or promoting conventions, visitors, or
tourism; or
(C) involved in promoting economic development in the
county.
(4) At least two (2) members must be engaged in the business
of renting or furnishing rooms, lodging, or accommodations
(as described in section 6 of this chapter) if at least two (2)
such individuals are available and willing to serve on the
commission.
(5) Not more than a simple majority of the members may be
affiliated with the same political party.
(6) Each member must reside in the county.
(7) The executive of the largest municipality of the county
shall appoint a number of members equal to:
(A) the total number of members of the commission;
multiplied by
(B) a fraction:
(i) the numerator of which is equal to the population of
the largest municipality in the county; and
(ii) the denominator of which is equal to the total
population of the county;
rounded to the nearest whole number. The county executive
shall determine who appoints the members of the commission
not appointed by the executive of the largest municipality of
the county.
(c) All terms of office of commission members begin on January
1. Initial appointments must be for staggered terms, with
subsequent appointments for two (2) year terms. A member whose
term expires may be reappointed to serve another term. If a
vacancy occurs, the appointing authority shall appoint a qualified
person to serve for the remainder of the term. If an initial
appointment is not made by February 1 or a vacancy is not filled
within thirty (30) days after the vacancy occurs, the commission
shall appoint a member by majority vote.
(d) A member of the commission may be removed for cause by
the member's appointing authority.
(e) Members of the commission may not receive a salary.
However, commission members are entitled to reimbursement for
necessary expenses incurred in the performance of their respective
duties.
(f) Each commission member, before entering the member's
duties, shall take an oath of office in the usual form, to be endorsed
upon the member's certificate of appointment and promptly filed
with the clerk of the circuit court of the county.
(g) The commission shall meet after January 1 each year for the
purpose of organization. The commission shall elect one (1) of its
members president, another vice president, another secretary, and
another treasurer. The members elected to those offices shall
perform the duties pertaining to the offices. The first officers
chosen shall serve from the date of their election until their
successors are elected and qualified. A majority of the commission
constitutes a quorum, and the concurrence of a majority of the
commission is necessary to authorize any action.
SOURCE: IC 6-9-10.5-10; (11)HE1004.1.106. -->
SECTION 106. IC 6-9-10.5-10 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]:
Sec. 10. (a) A commission created
under section 9 of this chapter may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions that the
commission considers necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules necessary for the conduct of its business and
the accomplishment of its purposes;
(5) receive and approve, alter, or reject requests and
proposals for funding by corporations described in
subdivision (6);
(6) after its approval of a proposal, transfer money, quarterly
or less frequently, from the fund established under section
8(a) of this chapter, or from money transferred from that
fund to the commission's treasurer under section 8(b) of this
chapter, to any Indiana nonprofit corporation to promote and
encourage conventions, tourism, or economic development in
the county; and
(7) require financial or other reports from any corporation
that receives funds under this chapter.
(b) All expenses of the commission shall be paid from the fund
established under section 8(a) of this chapter or from money
transferred from that fund to the commission's treasurer under
section 8(b) of this chapter. The commission shall annually prepare
a budget, taking into consideration the recommendations made by
a corporation described in subsection (a)(6), and submit the budget
to the county fiscal body for review and approval. An expenditure
may not be made under this chapter unless the expenditure is in
accordance with an appropriation made by the county fiscal body
in the manner provided by law.
SOURCE: IC 6-9-10.5-11; (11)HE1004.1.107. -->
SECTION 107. IC 6-9-10.5-11 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 11. All money coming into the
possession of a commission created under section 9 of this chapter
shall be deposited, held, secured, invested, and paid in accordance
with statutes relating to the handling of public funds. The handling
and expenditure of money coming into possession of the
commission is subject to audit and supervision by the state board
of accounts.
SOURCE: IC 6-9-10.5-12; (11)HE1004.1.108. -->
SECTION 108. IC 6-9-10.5-12 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 12. (a) A member of a
commission created under section 9 of this chapter who knowingly:
(1) approves the transfer of money to any person or
corporation not qualified under law to receive the transfer; or
(2) approves a transfer for a purpose not permitted under
law;
commits a Class D felony.
(b) A person who receives a transfer of money under this
chapter and knowingly uses the money for any purpose not
permitted under this chapter commits a Class D felony.
SOURCE: IC 6-9-24-1; (11)HE1004.1.109. -->
SECTION 109. IC 6-9-24-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. This chapter
applies to
a municipality (as defined in IC 36-1-2-11) located in a
county having a population of more than fourteen thousand nine
hundred (14,900) but less than sixteen thousand (16,000). the town of
Nashville.
SOURCE: IC 6-9-24-9; (11)HE1004.1.110. -->
SECTION 110. IC 6-9-24-9, AS AMENDED BY P.L.184-2006,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9. (a) If the tax is imposed by a municipality
under this chapter, the tax terminates January 1, 2012. 2022.
(b) This chapter expires July 1, 2012. 2022.
SOURCE: IC 6-9-39-9; (11)HE1004.1.111. -->
SECTION 111. IC 6-9-39-9, AS ADDED BY P.L.162-2006,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9. (a) Except as provided in subsection (b),
after July 1, 2006, a county or a municipality (as defined in
IC 36-1-2-11) of the county may not adopt an ordinance implementing
a licensing system for dogs unless the county option dog tax under this
chapter is in effect in the county.
(b) If:
(1) a county adopted an ordinance implementing a licensing
system for dogs:
(A) after December 31, 2006; and
(B) before February 1, 2007; and
(2) the county did not first adopt the county option dog tax;
the ordinance is legalized.
SOURCE: IC 7.1-3-21-15; (11)HE1004.1.112. -->
SECTION 112. IC 7.1-3-21-15, AS AMENDED BY P.L.224-2005,
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012]: Sec. 15. (a) The commission shall not issue,
renew, or transfer a wholesaler, retailer, dealer, or other permit of any
type if the applicant:
(1) is seeking a renewal and the applicant has not paid all the
property taxes under IC 6-1.1 and the innkeeper's tax under IC 6-9
that are due currently;
(2) is seeking a transfer and the applicant has not paid all the
property taxes under IC 6-1.1 and innkeeper's tax under IC 6-9 for
the assessment periods during which the transferor held the
permit; or
(3) is on the most recent tax warrant list supplied to the
commission by the department of state revenue.
(b) The commission shall issue, renew, or transfer a permit that the
commission denied under subsection (a) when the appropriate one (1)
of the following occurs:
(1) The person, if seeking a renewal, provides to the commission
a statement from the county treasurer of the county in which the
property of the applicant was assessed indicating that all the
property taxes under IC 6-1.1 and, in a county where the county
treasurer collects the innkeeper's tax, the innkeeper's tax under
IC 6-9 that were delinquent have been paid.
(2) The person, if seeking a transfer of ownership, provides to the
commission a statement from the county treasurer of the county
in which the property of the transferor was assessed indicating
that all the property taxes under IC 6-1.1 and, in a county where
the county treasurer collects the innkeeper's tax, the innkeeper's
tax under IC 6-9 have been paid for the assessment periods during
which the transferor held the permit.
(3) The person provides to the commission a statement from the
commissioner of the department of state revenue indicating that
the person's delinquent tax liability tax warrant has been
satisfied, including any delinquency in innkeeper's tax if the state
collects the innkeeper's tax for the county in which the person
seeks the permit.
(4) The commission receives a notice from the commissioner of
the department of state revenue under IC 6-8.1-8-2(k).
(c) An applicant may not be considered delinquent in the payment
of listed taxes if the applicant has filed a proper protest under
IC 6-8.1-5-1 contesting the remittance of those taxes. The applicant
shall be considered delinquent in the payment of those taxes if the
applicant does not remit the taxes owed to the state department of
revenue after a final determination on the protest is made by the
department of state revenue.
(d) The commission may require that an applicant for the issuance,
renewal, or transfer of a wholesaler's, retailer's, or dealer's, or other
permit of any type furnish proof of the payment of a listed tax (as
defined by IC 6-8.1-1-1), tax warrant, or taxes imposed by IC 6-1.1.
The commission shall allow the applicant to certify, under the penalties
for perjury, that the applicant is not delinquent in filing returns or
remitting taxes.
SOURCE: IC 13-14-1-9; (11)HE1004.1.113. -->
SECTION 113. IC 13-14-1-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2012]: Sec. 9. (a) The
commissioner shall issue permits, licenses, orders, and variances as
authorized by:
(1) this title;
(2) other statutes; and
(3) rules of the boards.
(b) If the commissioner is notified by the department of state
revenue that a person is on the most recent tax warrant list, the
commissioner may not issue a permit or license to the applicant until:
(1) the applicant provides a statement to the commissioner from
the department of state revenue indicating that the applicant's
delinquent tax liability tax warrant has been satisfied; or
(2) the commissioner receives a notice from the commissioner of
the department of state revenue under IC 6-8.1-8-2(k).
SOURCE: IC 16-21-2-11; (11)HE1004.1.114. -->
SECTION 114. IC 16-21-2-11, AS AMENDED BY P.L.96-2005,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012]: Sec. 11. (a) An applicant must submit an
application for a license on a form prepared by the state department
showing that:
(1) the applicant is of reputable and responsible character;
(2) the applicant is able to comply with the minimum standards
for a hospital, an ambulatory outpatient surgical center, an
abortion clinic, or a birthing center, and with rules adopted under
this chapter; and
(3) the applicant has complied with section 15.4 of this chapter.
(b) The application must contain the following additional
information:
(1) The name of the applicant.
(2) The type of institution to be operated.
(3) The location of the institution.
(4) The name of the person to be in charge of the institution.
(5) If the applicant is a hospital, the range and types of services to
be provided under the general hospital license, including any
service that would otherwise require licensure by the state
department under the authority of IC 16-19.
(6) Other information the state department requires.
(c) If the department of state revenue notifies the department
that a person is on the most recent tax warrant list, the department
shall not issue or renew the person's license until:
(1) the person provides to the department a statement from
the department of state revenue that the person's tax warrant
has been satisfied; or
(2) the department receives a notice from the commissioner of
the department of state revenue under IC 6-8.1-8-2(k).
SOURCE: IC 16-21-9-7; (11)HE1004.1.115. -->
SECTION 115. IC 16-21-9-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 7. (a) Each nonprofit
hospital shall prepare an annual report of the community benefits plan.
The report must include, in addition to the community benefits plan
itself, the following background information:
(1) The hospital's mission statement.
(2) A disclosure of the health care needs of the community that
were considered in developing the hospital's community benefits
plan.
(3) A disclosure of the amount and types of community benefits
actually provided, including charity care. Charity care must be
reported as a separate item from other community benefits.
(b) Each nonprofit hospital shall annually file a report of the
community benefits plan with the state department. For a hospital's
fiscal year that ends before July 1, 2011, the report must be filed not
later than one hundred twenty (120) days after the close of the
hospital's fiscal year. For a hospital's fiscal year that ends after June
30, 2011, the report must be filed at the same time the nonprofit
hospital files its annual return described under Section 6033 of the
Internal Revenue Code that is timely filed under Section 6072(e) of
the Internal Revenue Code, including any applicable extension
authorized under Section 6081 of the Internal Revenue Code.
(c) Each nonprofit hospital shall prepare a statement that notifies the
public that the annual report of the community benefits plan is:
(1) public information;
(2) filed with the state department; and
(3) available to the public on request from the state department.
This statement shall be posted in prominent places throughout the
hospital, including the emergency room waiting area and the
admissions office waiting area. The statement shall also be printed in
the hospital patient guide or other material that provides the patient
with information about the admissions criteria of the hospital.
(d) Each nonprofit hospital shall develop a written notice about any
charity care program operated by the hospital and how to apply for
charity care. The notice must be in appropriate languages if possible.
The notice must also be conspicuously posted in the following areas:
(1) The general waiting area.
(2) The waiting area for emergency services.
(3) The business office.
(4) Any other area that the hospital considers an appropriate area
in which to provide notice of a charity care program.
SOURCE: IC 16-25-3-4; (11)HE1004.1.116. -->
SECTION 116. IC 16-25-3-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2012]: Sec. 4.
(a) To obtain
a license or approval under this chapter, the hospice program owned or
operated by the applicant must:
(1) meet the minimum standards for certification under the
Medicare program (42 U.S.C. 1395 et seq.) and comply with the
regulations for hospices under 42 CFR 418.1 et seq.; or
(2) be certified by the Medicare program.
(b) If the department of state revenue notifies the department
that a person is on the most recent tax warrant list, the department
shall not issue or renew the person's license until:
(1) the person provides to the department a statement from
the department of state revenue indicating that the person's
tax warrant has been satisfied; or
(2) the department receives a notice from the commissioner of
the department of state revenue under IC 6-8.1-8-2(k).
SOURCE: IC 16-27-1-8; (11)HE1004.1.117. -->
SECTION 117. IC 16-27-1-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2012]: Sec. 8. (a) To operate
a home health agency, a person must first obtain a license from the
state health commissioner, unless the person is exempted by a rule
adopted by the state department.
(b) The state health commissioner may also permit persons who are
not required to be licensed under this chapter to be voluntarily licensed
if:
(1) the services provided by the person are substantially similar
to those provided by licensed home health agencies under this
chapter; and
(2) licensure will assist the person in obtaining:
(A) payment for services; or
(B) certification.
(c) If the department of state revenue notifies the department
that a person is on the most recent tax warrant list, the department
shall not issue or renew the person's license until:
(1) the person provides to the department a statement from
the department of state revenue indicating that the person's
tax warrant has been satisfied; or
(2) the department receives a notice from the commissioner of
the department of state revenue under IC 6-8.1-8-2(k).
SOURCE: IC 16-28-2-3; (11)HE1004.1.118. -->
SECTION 118. IC 16-28-2-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2012]: Sec. 3.
(a) Before the
director may issue a license to a health facility, the director must find
that the health facility, within the care category for which license is
sought, is adequate in each of the following respects:
(1) The physical structure in which the service is to be performed.
(2) The educational level, number, and personal health of the
staff.
(3) The financial ability to provide the service to be performed.
(4) The equipment with which to perform the service.
(5) The operating history of other health facilities owned or
managed by the same person who owns or manages the facility.
The director may recommend denial of licensure to a new facility
or facility applying for licensure under new ownership where the
owner or manager has a record of operation of other health
facilities in substantial breach of this chapter or any other law
governing health facilities.
(b) If the department of state revenue notifies the department
that a person is on the most recent tax warrant list, the department
shall not issue or renew the person's license until:
(1) the person provides to the department a statement from
the department of state revenue indicating that the person's
tax warrant has been satisfied; or
(2) the department receives a notice from the commissioner of
the department of state revenue under IC 6-8.1-8-2(k).
SOURCE: IC 16-41-35-27; (11)HE1004.1.119. -->
SECTION 119. IC 16-41-35-27 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2012]: Sec. 27. (a) A
registration under section 26(d) of this chapter is effective until there
is a change that may significantly increase the number of sources,
source strength, or output of energy of radiation produced. A
registration that includes at least one (1) source that subsequently
requires licensing under section 26(a) of this chapter expires with
respect to that particular source upon the effective date of the license.
If a change occurs, the change shall be registered with the state
department within thirty (30) days as an amendment to the original
registration, unless exempted under rules adopted under this chapter.
(b) The state department shall specify the expiration date for a
license in the license.
(c) The governor may, on behalf of the state, enter into an agreement
with the federal government providing for discontinuance of certain of
the federal government's responsibilities with respect to sources of
radiation and the assumption of those responsibilities by the state.
(d) A person who, on the effective date of an agreement under
subsection (c), possesses a license issued by the federal government is
considered to possess an equivalent license issued under this chapter
that expires:
(1) ninety (90) days after receipt from the state department of a
notice of expiration of the license; or
(2) on the date of expiration specified in the federal license;
whichever is earlier.
(e) The term of a license issued under this section by the state
department is twenty-four (24) months.
(f) The license fee for a new or renewal license is two hundred fifty
dollars ($250).
(g) If the department of state revenue notifies the department
that a person is on the most recent tax warrant list, the department
shall not issue or renew the person's license until:
(1) the person provides to the department a statement from
the department of state revenue indicating that the person's
tax warrant has been satisfied; or
(2) the department receives a notice from the commissioner of
the department of state revenue under IC 6-8.1-8-2(k).
SOURCE: IC 20-19-2-14; (11)HE1004.1.120. -->
SECTION 120. IC 20-19-2-14, AS ADDED BY P.L.1-2005,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 14. The state board shall do the following:
(1) Establish the educational goals of the state, developing
standards and objectives for local school corporations.
(2) Assess the attainment of the established goals.
(3) Assure compliance with established standards and objectives.
(4) Coordinate with the commission for higher education (IC
21-18-1) and the department of workforce development (IC
22-4.1-2) to develop entrepreneurship education programs for
elementary and secondary education, higher education, and
individuals in the work force.
(4) (5) Make recommendations to the governor and general
assembly concerning the educational needs of the state, including
financial needs.
SOURCE: IC 20-28-5-14; (11)HE1004.1.121. -->
SECTION 121. IC 20-28-5-14, AS AMENDED BY SEA 1-2011,
SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012]: Sec. 14. If the department is notified by the
department of state revenue that an individual is on the most recent tax
warrant list, the department may shall not grant a license to the
individual until:
(1) the individual provides the department with a statement from
the department of state revenue indicating that the individual's
delinquent tax liability tax warrant has been satisfied; or
(2) the department receives a notice from the commissioner of the
department of state revenue under IC 6-8.1-8-2(k).
SOURCE: IC 20-28-11.5-3; (11)HE1004.1.122. -->
SECTION 122. IC 20-28-11.5-3, AS AMENDED BY HEA
1001-2011, SECTION 176, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 3. As used in this chapter, "school
corporation" includes:
(1) a school corporation;
(2) a school created by an interlocal agreement under IC 36-1-7;
(3) a special education cooperative under IC 20-35-5; and
(4) a joint career and technical education program created under
IC 20-37-1.
However, for purposes of section 4(a) and 4(b) of this chapter, "school
corporation" includes a charter school, and a participating
school (as defined in IC 20-51-1-6).
SOURCE: IC 20-46-5-4; (11)HE1004.1.123. -->
SECTION 123. IC 20-46-5-4, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 4. Each school corporation may
levy for a calendar year a property tax for the fund in accordance with
the school bus acquisition plan adopted under this chapter. The levy
imposed for the March 1, 2011, and January 15, 2012, assessment
dates may not exceed the amount approved by the department of
local government finance under section 5 of this chapter and
IC 6-1.1-17. In setting the levy for the March 1, 2011, and January
15, 2012, assessment dates, the department of local government
finance shall evaluate whether the levy proposed by a school
corporation exceeds the reasonable needs of the school corporation
to carry out the purposes of the fund and approve a levy that does
not exceed the reasonable needs of the school corporation to carry
out the purposes of this chapter. In making its determination, the
department of local government finance may consider whether a
school corporation has in a previous year transferred money from
the fund to the school corporation's rainy day fund or a fund other
than the school bus replacement fund. A levy imposed for an
assessment date after January 15, 2012, may not exceed an amount
determined by multiplying:
(1) the school corporation's maximum permissible levy
determined under this section for the previous year, after
eliminating the effects of temporary excessive levy appeals
and any other temporary adjustments made to the levy for the
calendar year (regardless of whether the school corporation
imposed the entire amount of the maximum permissible levy
in the immediately preceding year); by
(2) the assessed value growth quotient determined under
IC 6-1.1-18.5-2.
SOURCE: IC 20-46-5-6.1; (11)HE1004.1.124. -->
SECTION 124. IC 20-46-5-6.1, AS AMENDED BY P.L.111-2010,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 6.1. (a) This section does not apply to a school
corporation that elects to adopt a budget under IC 6-1.1-17-5.6, unless
a resolution adopted under IC 6-1.1-17-5.6(d) by the governing body
of the school corporation is in effect.
(b) Before a governing body may collect property taxes for the fund
in a particular calendar year, the governing body must, after January 1
and not later than September 20 November 1 of the immediately
preceding year:
(1) conduct a public hearing on; and
(2) pass a resolution to adopt;
a plan.
SOURCE: IC 20-46-6-8.1; (11)HE1004.1.125. -->
SECTION 125. IC 20-46-6-8.1, AS AMENDED BY P.L.111-2010,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 8.1. (a) This section does not apply to a school
corporation that elects to adopt a budget under IC 6-1.1-17-5.6, unless
a resolution adopted under IC 6-1.1-17-5.6(d) by the governing body
of the school corporation is in effect.
(b) Before a governing body may collect property taxes for a capital
projects fund in a particular year, the governing body must:
(1) after January 1; and
(2) not later than September 20; November 1;
of the immediately preceding year, hold a public hearing on a proposed
or amended plan and pass a resolution to adopt the proposed or
amended plan.
SOURCE: IC 20-51-4-3; (11)HE1004.1.126. -->
SECTION 126. IC 20-51-4-3, AS AMENDED BY HEA 1001-2011,
SECTION 222, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 3. (a) An eligible school may not
discriminate on the basis of race, color, or national origin.
(b) An eligible school shall abide by the school's written admission
policy fairly and without discrimination with regard to students who:
(1) apply for; or
(2) are awarded;
scholarships under this chapter.
(c) If the number of applicants for enrollment in an eligible school
under a choice scholarship exceeds the number of choice scholarships
available to the eligible school, the eligible school must draw at
random in a public meeting the applications of applicants who are
entitled to a choice scholarship from among the applicants who meet
the requirements for admission to the eligible school.
(d) The department shall make random visits to
at least five
percent (5%) of eligible schools and charter schools to verify that the
eligible school or charter school complies with the provisions of
IC 20-51-4, the Constitutions of the state of Indiana and the United
States.
(e) Each eligible school, public school, and charter school shall
grant the department reasonable access to its premises, including
access to the school's grounds, buildings, and property.
(f) Each year the principal of each eligible school shall certify
under penalties of perjury to the department that the eligible school
is complying with the requirements of this chapter. The department
shall develop a process for eligible schools to follow to make
certifications.
SOURCE: IC 21-18-8-5; (11)HE1004.1.127. -->
SECTION 127. IC 21-18-8-5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 5. (a) The commission shall
coordinate with the Indiana state board of education (IC 20-19-2)
and the department of workforce development (IC 22-4.1-2) to
develop entrepreneurship education programs for elementary and
secondary education, higher education, and individuals in the work
force.
(b) The commission shall require each state educational
institution to expand technology and innovation commercialization
programs.
SOURCE: IC 22-4-13-4; (11)HE1004.1.128. -->
SECTION 128. IC 22-4-13-4 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 4. (a) This section applies to an
individual:
(1) for whom the department has established an overpayment
by a final written determination under section 1(a) or 1(b) of
this chapter; and
(2) whose overpayment amount that is due and payable equals
or exceeds:
(A) the individual's weekly benefit amount; multiplied by
(B) four (4).
(b) Notwithstanding any other law and subject to subsection (c),
an individual is entitled to repay the established amount of an
overpayment over a period:
(1) beginning on the date the determination of the amount of
the overpayment is final; and
(2) ending on a date not later than the date occurring
thirty-six (36) months after the date specified in subdivision
(1).
(c) An individual to whom this section applies may repay an
overpayment over time as provided in subsection (b) not more than
once during the individual's lifetime.
SOURCE: IC 22-4.1-4-5; (11)HE1004.1.129. -->
SECTION 129. IC 22-4.1-4-5 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]:
Sec. 5. The department shall
coordinate with the commission for higher education (IC 21-18-1)
and the Indiana state board of education (IC 20-19-2) to develop
entrepreneurship education programs for elementary and
secondary education, higher education, and individuals in the work
force.
SOURCE: IC 24-3-2-2; (11)HE1004.1.130. -->
SECTION 130. IC 24-3-2-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 2. Unless the
context in this chapter requires otherwise, the term:
(a) "Cigarette" shall mean and include any roll for smoking made
wholly or in part of tobacco, irrespective of size or shape and
irrespective of tobacco being flavored, adulterated, or mixed with any
other ingredient, where such roll has a wrapper or cover made of paper
or any other material; provided the definition in this paragraph shall not
be construed to include cigars.
(b) "Person" or the term "company", used in this chapter
interchangeably, means and includes any individual, assignee, receiver,
commissioner, fiduciary, trustee, executor, administrator, institution,
bank, consignee, firm, partnership, limited liability company, joint
vendor, pool, syndicate, bureau, association, cooperative association,
society, club, fraternity, sorority, lodge, corporation, municipal
corporation, or other political subdivision of the state engaged in
private or proprietary activities or business, estate, trust, or any other
group or combination acting as a unit, and the plural as well as the
singular number, unless the intention to give a more limited meaning
is disclosed by the context.
(c) "Distributor" shall mean and include every person who sells,
barters, exchanges, or distributes cigarettes in the state of Indiana to
retail dealers for the purpose of resale, or who purchases for resale
cigarettes from a manufacturer of cigarettes or from a wholesaler,
jobber, or distributor outside the state of Indiana who is not a
distributor holding a registration certificate issued under the provisions
of IC 6-7-1.
(d) "Retailer" shall mean every person, other than a distributor, who
purchases, sells, offers for sale, or distributes cigarettes to consumers
or to any person for any purpose other than resale, irrespective of
quantity or amount or the number of sales.
(e) "Sell at retail", "sale at retail", and "retail sales" shall mean and
include any transfer of title to cigarettes for a valuable consideration
made in the ordinary course of trade or usual conduct of the seller's
business to the purchaser for consummation or use.
(f) "Sell at wholesale", "sale at wholesale", and "wholesale sales"
shall mean and include any transfer of title to cigarettes for a valuable
consideration made in the ordinary course of trade or usual conduct of
a distributor's business.
(g) "Basic cost of cigarettes" shall mean the invoice cost of
cigarettes to the retailer or distributor, as the case may be, or the
replacement cost of cigarettes to the retailer or distributor, as the case
may be, within thirty (30) days prior to the date of sale, in the quantity
last purchased, whichever is the lower, less all trade discounts and
customary discounts for cash, plus the cost at full face value of any
stamps which may be required by IC 6-7-1, if not included by the
manufacturer in his selling price to the distributor.
(h) "Department" shall mean the alcohol and tobacco commission
or its duly authorized assistants and employees.
(i) "Cost to the retailer" shall mean the basic cost of cigarettes to the
retailer, plus the cost of doing business by the retailer as evidenced by
the standards and methods of accounting regularly employed by him in
his allocation of overhead costs and expenses paid or incurred and must
include without limitation labor (including salaries of executives and
officers), rent, depreciation, selling costs, maintenance of equipment,
delivery costs, all types of licenses, taxes, insurance, and advertising;
however, any retailer who, in connection with the retailer's purchase,
receives not only the discounts ordinarily allowed upon purchases by
a retailer, but also, in whole or in part, discounts ordinarily allowed on
purchases by a distributor shall, in determining costs to the retailer
pursuant to this section, add the cost to the distributor, as defined in
paragraph (j), to the basic cost of cigarettes to said retailer as well as
the cost of doing business by the retailer. In the absence of proof of a
lesser or higher cost of doing business by the retailer making the sale,
the cost of doing business by the retailer shall be presumed to be
eight
ten percent
(8%) (10%) of the basic cost of cigarettes to the retailer.
In the absence of proof of a lesser or higher cost of doing business, the
cost of doing business by the retailer, who in connection with the
retailer's purchase receives not only the discounts ordinarily allowed
upon purchases by a retailer, but also, in whole or in part, the discounts
ordinarily allowed upon purchases by a distributor, shall be presumed
to be
eight ten percent
(8%) (10%) of the sum of the basic cost of
cigarettes plus the cost of doing business by the distributor.
(j) "Cost to the distributor" shall mean the basic cost of cigarettes to
the distributor, plus the cost of doing business by the distributor as
evidenced by the standards and methods of accounting regularly
employed by him in his allocation of overhead costs and expenses, paid
or incurred, and must include without limitation labor costs (including
salaries of executives and officers), rent, depreciation, selling costs,
maintenance of equipment, delivery costs, all types of licenses, taxes,
insurance, and advertising. In the absence of proof of a lesser or higher
cost of doing business by the distributor making the sale, the cost of
doing business by the wholesaler shall be presumed to be four percent
(4%) of the basic cost of cigarettes to the distributor, plus cartage to the
retail outlet, if performed or paid for by the distributor, which cartage
cost, in the absence of proof of a lesser or higher cost, shall be deemed
to be one-half of one percent (0.5%) of the basic cost of cigarettes to
the distributor.
(k) "Registration certificate" refers to the registration certificate
issued to cigarette distributors by the department of state revenue under
IC 6-7-1-16.
SOURCE: IC 25-1-6-8; (11)HE1004.1.131. -->
SECTION 131. IC 25-1-6-8, AS AMENDED BY P.L.206-2005,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012]: Sec. 8. (a) The licensing agency and the boards
may allow the department of state revenue access to the name of each
person who:
(1) is licensed under this chapter or IC 25-1-5; or
(2) has applied for a license under this chapter or IC 25-1-5.
(b) If the department of state revenue notifies the licensing agency
that a person is on the most recent tax warrant list, the licensing agency
may shall not issue or renew the person's license until:
(1) the person provides to the licensing agency a statement from
the department of state revenue indicating that the person's
delinquent tax liability tax warrant has been satisfied; or
(2) the licensing agency receives a notice from the commissioner
of the department of state revenue under IC 6-8.1-8-2(k).
SOURCE: IC 28-1-29-3; (11)HE1004.1.132. -->
SECTION 132. IC 28-1-29-3, AS AMENDED BY HEA 1528-2011,
SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012]: Sec. 3. (a) No person shall operate a debt
management company in Indiana without having obtained a license
from the department. For purposes of this section, a person is operating
in Indiana if:
(1) the person or any of the person's employees or agents are
located in Indiana; or
(2) the person:
(A) contracts with debtors who are residents of Indiana; or
(B) solicits business from residents of Indiana by
advertisements or other communications sent or delivered
through any of the following means:
(i) Mail.
(ii) Personal delivery.
(iii) Telephone.
(iv) Radio.
(v) Television.
(vi) The Internet or other electronic communications.
(vii) Any other means of communication.
(b) The director may request evidence of compliance with this
section at:
(1) the time of application;
(2) the time of renewal of a license; or
(3) any other time considered necessary by the director.
(c) For purposes of subsection (b), evidence of compliance with this
section may include:
(1) criminal background checks, including a national criminal
history background check (as defined in IC 10-13-3-12) by the
Federal Bureau of Investigation for any individual described in
section 5(b)(2) or 5(b)(3) of this chapter;
(2) credit histories; and
(3) other background checks considered necessary by the director.
If the director requests a national criminal history background check
under subdivision (1) for an individual described in that subdivision,
the director shall require the individual to submit fingerprints to the
department or to the state police department, as appropriate, at the time
evidence of compliance is requested under subsection (b). The
individual to whom the request is made shall pay any fees or costs
associated with the fingerprints and the national criminal history
background check. The national criminal history background check
may be used by the director to determine the individual's compliance
with this section. The director or the department may not release the
results of the national criminal history background check to any private
entity.
(d) The fee for a license or renewal of a license shall be fixed by the
department under IC 28-11-3-5 and shall be nonrefundable. The
department may impose a fee under IC 28-11-3-5 for each day that a
renewal fee and any related documents that are required to be
submitted with a renewal application are delinquent.
(e) If a person knowingly acts as a debt management company in
violation of this chapter, any agreement the person has made under this
chapter is void and the debtor under the agreement is not obligated to
pay any fees. If the debtor has paid any amounts to the person, the
debtor, or the department on behalf of the debtor, may recover the
payment from the person that violated this section.
(f) A license issued under this section:
(1) except in a transaction approved under section 3.1 of this
chapter, is not assignable or transferable; and
(2) in order to remain in force, must be renewed every year in the
manner prescribed by the director of the department.
The director of the department shall prescribe the form of the renewal
application. In order to be accepted for processing, a renewal
application must be accompanied by the license renewal fee imposed
under subsection (d) and all information and documents requested by
the director of the department.
(g) If the department of state revenue notifies the department
that a person is on the most recent tax warrant list, the department
shall not issue or renew the person's license until:
(1) the person provides to the department a statement from
the department of state revenue that the person's tax warrant
has been satisfied; or
(2) the department receives a notice from the commissioner of
the department of state revenue under IC 6-8.1-8-2(k).
SOURCE: IC 28-7-5-5; (11)HE1004.1.133. -->
SECTION 133. IC 28-7-5-5, AS AMENDED BY P.L.57-2006,
SECTION 40, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012]: Sec. 5. (a) The initial application and any renewal
application shall be accompanied by a fee fixed by the department
under IC 28-11-3-5. The initial application and any renewal application
must include a financial statement that:
(1) is prepared in accordance with standards adopted by the
director;
(2) indicates the applicant meets minimum financial responsibility
standards adopted by the director; and
(3) is prepared by a third party acceptable to the director.
(b) The initial application and any renewal application must be
accompanied by proof that the applicant:
(1) has executed a bond, payable to the state, in an amount
determined by the director; and
(2) has obtained property and casualty insurance coverage, in an
amount determined by the director;
in accordance with standards adopted by the director.
(c) Any standards adopted by the director and described in
subsection (a)(1), (a)(2), or (b) must be made available:
(1) for public inspection and copying at the offices of the
department under IC 5-14-3; and
(2) electronically through the computer gateway administered by
the office of technology established by IC 4-13.1-2-1.
(d) If the department of state revenue notifies the department
that a person is on the most recent tax warrant list, the department
shall not issue or renew the person's license until:
(1) the person provides to the department a statement from
the department of state revenue that the person's tax warrant
has been satisfied; or
(2) the department receives a notice from the commissioner of
the department of state revenue under IC 6-8.1-8-2(k).
SOURCE: IC 28-8-4-20; (11)HE1004.1.134. -->
SECTION 134. IC 28-8-4-20, AS AMENDED BY P.L.35-2010,
SECTION 180, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2012]: Sec. 20. (a) A person may not
engage in the business of money transmission without a license
required by this chapter.
(b) An application for a license must be submitted on a form
prescribed by the department and must include the information
required by the department.
(c) An application submitted under this section must indicate
whether any individuals described in section 35(b)(2) or 35(b)(3) of
this chapter:
(1) are, at the time of the application, under indictment for a
felony under the laws of Indiana or any other jurisdiction; or
(2) have been convicted of or pleaded guilty or nolo contendere
to a felony under the laws of Indiana or any other jurisdiction.
(d) The director may request evidence of compliance with this
section at:
(1) the time of application;
(2) the time of renewal of a license; or
(3) any other time considered necessary by the director.
(e) For purposes of subsection (d), evidence of compliance may
include:
(1) criminal background checks, including a national criminal
history background check (as defined in IC 10-13-3-12) by the
Federal Bureau of Investigation for an individual described in
section 35(b)(2) or 35(b)(3) of this chapter;
(2) credit histories; and
(3) other background checks considered necessary by the director.
If the director requests a national criminal history background check
under subdivision (1) for an individual described in that subdivision,
the director shall require the individual to submit fingerprints to the
department or to the state police department, as appropriate, at the time
evidence of compliance is requested under subsection (d). The
individual to whom the request is made shall pay any fees or costs
associated with the fingerprints and the national criminal history
background check. The national criminal history background check
may be used by the director to determine the individual's compliance
with this section. The director or the department may not release the
results of the national criminal history background check to any private
entity.
(f) If the department of state revenue notifies the department
that a person is on the most recent tax warrant list, the department
shall not issue or renew the person's license until:
(1) the person provides to the department a statement from
the department of state revenue that the person's tax warrant
has been satisfied; or
(2) the department receives a notice from the commissioner of
the department of state revenue under IC 6-8.1-8-2(k).
SOURCE: IC 28-8-5-11; (11)HE1004.1.135. -->
SECTION 135. IC 28-8-5-11, AS AMENDED BY P.L.35-2010,
SECTION 185, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2012]: Sec. 11. (a) A person shall not
engage in the business of cashing checks for consideration without first
obtaining a license.
(b) Each application for a license shall be in writing in such form as
the director may prescribe and shall include all of the following:
(1) The following information pertaining to the applicant:
(A) Name.
(B) Residence address.
(C) Business address.
(2) The following information pertaining to any individual
described in section 12(b)(1) of this chapter:
(A) Name.
(B) Residence address.
(C) Business address.
(D) Whether the person:
(i) is, at the time of the application, under indictment for a
felony under the laws of Indiana or any other jurisdiction; or
(ii) has been convicted of or pleaded guilty or nolo
contendere to a felony under the laws of Indiana or any other
jurisdiction.
(3) The address where the applicant's office or offices will be
located. If any business, other than the business of cashing checks
under this chapter, will be conducted by the applicant or another
person at any of the locations identified under this subdivision,
the applicant shall indicate for each location at which another
business will be conducted:
(A) the nature of the other business;
(B) the name under which the other business operates;
(C) the address of the principal office of the other business;
(D) the name and address of the business's resident agent in
Indiana; and
(E) any other information that the director may require.
(4) If the department of state revenue notifies the department
that a person is on the most recent tax warrant list, the
department shall not issue or renew the person's license until:
(A) the person provides to the department a statement
from the department of state revenue that the person's tax
warrant has been satisfied; or
(B) the department receives a notice from the
commissioner of the department of state revenue under
IC 6-8.1-8-2(k).
(4) (5) Such other data, financial statements, and pertinent
information as the director may require.
(c) The application shall be filed with a nonrefundable fee fixed by
the department under IC 28-11-3-5.
SOURCE: IC 34-30-2-14.7; (11)HE1004.1.136. -->
SECTION 136. IC 34-30-2-14.7 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 14.7. IC 5-14-3.5-5
(Concerning state and state officers, officials, and employees for
posting certain confidential information).
SOURCE: IC 34-30-2-14.9; (11)HE1004.1.137. -->
SECTION 137. IC 34-30-2-14.9 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 14.9. IC 5-14-3.7-6 and
IC 5-14-3.8-4 (Concerning state employees for posting certain
confidential information).
SOURCE: IC 36-1-12-3; (11)HE1004.1.138. -->
SECTION 138. IC 36-1-12-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 3. (a) The board may
purchase or lease materials in the manner provided in IC 5-22 and
perform any public work, by means of its own workforce, without
awarding a contract whenever the cost of that public work project is
estimated to be less than one hundred fifty thousand dollars
($100,000). ($150,000). Before a board may perform any work under
this section by means of its own workforce, the political subdivision or
agency must have a group of employees on its staff who are capable of
performing the construction, maintenance, and repair applicable to that
work. For purposes of this subsection, the cost of a public work project
includes:
(1) the actual cost of materials, labor, equipment, and rental;
(2) a reasonable rate for use of trucks and heavy equipment
owned; and
(3) all other expenses incidental to the performance of the project.
(b) This subsection applies only to a municipality or a county.
The workforce of a municipality or county may perform a public
work described in subsection (a) only if:
(1) the workforce, through demonstrated skills, training, or
expertise, is capable of performing the public work; and
(2) for a public work project under subsection (a) whose cost
is estimated to be more than one hundred thousand dollars
($100,000), the board:
(A) publishes a notice under IC 5-3-1 that:
(i) describes the public work that the board intends to
perform with its own workforce; and
(ii) sets forth the projected cost of each component of the
public work as described in subsection (a); and
(B) determines at a public meeting that it is in the public
interest to perform the public work with the board's own
workforce.
A public work project performed by a board's own workforce must
be inspected and accepted as complete in the same manner as a
public work project performed under a contract awarded after
receiving bids.
(b) (c) When the project involves the rental of equipment with an
operator furnished by the owner, or the installation or application of
materials by the supplier of the materials, the project is considered to
be a public work project and subject to this chapter. However, an
annual contract may be awarded for equipment rental and materials to
be installed or applied during a calendar or fiscal year if the proposed
project or projects are described in the bid specifications.
(c) (d) A board of aviation commissioners or an airport authority
board may purchase or lease materials in the manner provided in
IC 5-22 and perform any public work by means of its own workforce
and owned or leased equipment, in the construction, maintenance, and
repair of any airport roadway, runway, taxiway, or aircraft parking
apron whenever the cost of that public work project is estimated to be
less than fifty one hundred thousand dollars ($50,000). ($100,000).
(d) (e) Municipal and county hospitals must comply with this
chapter for all contracts for public work that are financed in whole or
in part with cumulative building fund revenue, as provided in section
1(c) of this chapter. However, if the cost of the public work is
estimated to be less than fifty thousand dollars ($50,000), as reflected
in the board minutes, the hospital board may have the public work done
without receiving bids, by purchasing the materials and performing the
work by means of its own workforce and owned or leased equipment.
(e) (f) If a public works project involves a structure, an
improvement, or a facility under the control of a department (as defined
in IC 4-3-19-2(2)), the department may not artificially divide the
project to bring any part of the project under this section.
SOURCE: IC 36-1-12-4; (11)HE1004.1.139. -->
SECTION 139. IC 36-1-12-4, AS AMENDED BY P.L.113-2010,
SECTION 108, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 4. (a) This section applies whenever
the cost of a public work project will be:
(1) at least seventy-five thousand dollars ($75,000) in:
(A) a consolidated city or second class city;
(B) a county containing a consolidated city or second class
city; or
(C) a regional water or sewage district established under
IC 13-26; or
(2) at least fifty thousand dollars ($50,000) in a political
subdivision or an agency not described in subdivision (1).
(1) except as provided in subdivision (2), at least one hundred
fifty thousand dollars ($150,000); or
(2) in the case of a board of aviation commissioners or an
airport authority board, at least one hundred thousand
dollars ($100,000).
(b) The board must comply with the following procedure:
(1) The board shall prepare general plans and specifications
describing the kind of public work required, but shall avoid
specifications which might unduly limit competition. If the
project involves the resurfacing (as defined by IC 8-14-2-1) of a
road, street, or bridge, the specifications must show how the
weight or volume of the materials will be accurately measured
and verified.
(2) The board shall file the plans and specifications in a place
reasonably accessible to the public, which shall be specified in the
notice required by subdivision (3).
(3) Upon the filing of the plans and specifications, the board shall
publish notice in accordance with IC 5-3-1 calling for sealed
proposals for the public work needed.
(4) The notice must specify the place where the plans and
specifications are on file and the date fixed for receiving bids.
(5) The period of time between the date of the first publication
and the date of receiving bids shall be governed by the size of the
contemplated project in the discretion of the board. The period of
time between the date of the first publication and receiving bids
may not be more than:
(A) six (6) weeks if the estimated cost of the public works
project is less than twenty-five million dollars ($25,000,000);
and
(B) ten (10) weeks if the estimated cost of the public works
project is at least twenty-five million dollars ($25,000,000).
(6) If the cost of a project is one hundred thousand dollars
($100,000) or more, The board shall require the bidder to submit
a financial statement, a statement of experience, a proposed plan
or plans for performing the public work, and the equipment that
the bidder has available for the performance of the public work.
The statement shall be submitted on forms prescribed by the state
board of accounts.
(7) The board may not require a bidder to submit a bid before the
meeting at which bids are to be received. The meeting for
receiving bids must be open to the public. All bids received shall
be opened publicly and read aloud at the time and place
designated and not before.
(8) Except as provided in subsection (c) or (after June 30, 2011)
section 22 of this chapter, the board shall:
(A) award the contract for public work or improvements to the
lowest responsible and responsive bidder; or
(B) reject all bids submitted.
(9) If the board awards the contract to a bidder other than the
lowest bidder, the board must state in the minutes or memoranda,
at the time the award is made, the factors used to determine which
bidder is the lowest responsible and responsive bidder and to
justify the award. The board shall keep a copy of the minutes or
memoranda available for public inspection.
(10) In determining whether a bidder is responsive, the board may
consider the following factors:
(A) Whether the bidder has submitted a bid or quote that
conforms in all material respects to the specifications.
(B) Whether the bidder has submitted a bid that complies
specifically with the invitation to bid and the instructions to
bidders.
(C) Whether the bidder has complied with all applicable
statutes, ordinances, resolutions, or rules pertaining to the
award of a public contract.
(11) In determining whether a bidder is a responsible bidder, the
board may consider the following factors:
(A) The ability and capacity of the bidder to perform the work.
(B) The integrity, character, and reputation of the bidder.
(C) The competence and experience of the bidder.
(12) The board shall require the bidder to submit an affidavit:
(A) that the bidder has not entered into a combination or
agreement:
(i) relative to the price to be bid by a person;
(ii) to prevent a person from bidding; or
(iii) to induce a person to refrain from bidding; and
(B) that the bidder's bid is made without reference to any other
bid.
(c) Notwithstanding subsection (b)(8), a county may award sand,
gravel, asphalt paving materials, or crushed stone contracts to more
than one (1) responsible and responsive bidder if the specifications
allow for bids to be based upon service to specific geographic areas and
the contracts are awarded by geographic area. The geographic areas do
not need to be described in the specifications.
SOURCE: IC 36-1-12-4.7; (11)HE1004.1.140. -->
SECTION 140. IC 36-1-12-4.7, AS AMENDED BY P.L.195-2007,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 4.7. (a) This section applies whenever a public
work project is estimated to cost
:
(1) at least twenty-five thousand dollars ($25,000) and less than
one hundred thousand dollars ($100,000) in:
(A) a consolidated city, second class city, or third class city
with a population of fifteen thousand (15,000) or more;
(B) a county containing a consolidated city or second class
city; or
(C) a regional water or sewage district established under
IC 13-26; or
(2) at least twenty-five thousand dollars ($25,000) and less than
fifty thousand dollars ($50,000) in a political subdivision or
agency not described in subdivision (1).
(1) except as provided in subdivision (2), at least fifty
thousand dollars ($50,000) and less than one hundred fifty
thousand dollars ($150,000); or
(2) in the case of a board of aviation commissioners or an
airport authority board, at least fifty thousand dollars
($50,000) and less than one hundred thousand dollars
($100,000).
(b) The board must proceed under the following provisions:
(1) The board shall invite quotes from at least three (3) persons
known to deal in the class of work proposed to be done by mailing
them a notice stating that plans and specifications are on file in a
specified office. The notice must be mailed not less than seven (7)
days before the time fixed for receiving quotes.
(2) The board may not require a person to submit a quote before
the meeting at which quotes are to be received. The meeting for
receiving quotes must be open to the public. All quotes received
shall be opened publicly and read aloud at the time and place
designated and not before.
(3) Except as permitted in section 22 of this chapter after June
30, 2011, the board shall award the contract for the public work
to the lowest responsible and responsive quoter.
(4) The board may reject all quotes submitted.
SOURCE: IC 36-1-12-5; (11)HE1004.1.141. -->
SECTION 141. IC 36-1-12-5, AS AMENDED BY P.L.195-2007,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 5. (a) This section applies whenever a public work
project is estimated to cost less than fifty thousand dollars ($50,000).
Except as provided in subsection (g) for local boards of aviation
commissioners and local airport authorities, if a contract is to be
awarded, the board may proceed under section 4 of this chapter or
under subsection (b) or (c).
(b) The board must proceed under the following provisions:
(1) The board shall invite quotes from at least three (3) persons
known to deal in the class of work proposed to be done by mailing
them a notice stating that plans and specifications are on file in a
specified office. The notice must be mailed not less than seven (7)
days before the time fixed for receiving quotes.
(2) The board may not require a person to submit a quote before
the meeting at which quotes are to be received. The meeting for
receiving quotes must be open to the public. All quotes received
shall be opened publicly and read aloud at the time and place
designated and not before.
(3)
Except as permitted in section 22 of this chapter, the board
shall award the contract for the public work to the lowest
responsible and responsive quoter.
(4) The board may reject all quotes submitted.
(5) If the board rejects all quotes under subdivision (4),
of this
section, the board may negotiate and enter into agreements for the
work in the open market without inviting or receiving quotes if
the board establishes in writing the reasons for rejecting the
quotes.
(c) The board may not proceed under subsection (b) for the
resurfacing (as defined in IC 8-14-2-1) of a road, street, or bridge,
unless:
(1) the weight or volume of the materials in the project is capable
of accurate measurement and verification; and
(2) the specifications define the geographic points at which the
project begins and ends.
(d) For the purposes of this section, if contiguous sections of a road,
street, or bridge are to be resurfaced in a calendar year, all of the work
shall be considered to comprise a single public work project.
(e) The board may purchase or lease supplies in the manner
provided in IC 5-22 and perform the public work by means of its own
workforce without awarding a public work contract.
(f) Before the board may perform any work under this section by
means of its own workforce, the political subdivision or agency must
have a group of employees on its staff who are capable of performing
the construction, maintenance, and repair applicable to that work.
(g) This subsection applies to local boards of aviation
commissioners operating under IC 8-22-2 and local airport authorities
operating under IC 8-22-3. If the contract is to be awarded by a board
to which this subsection applies, or to a designee of the board under
subsection (h), the board or its designee may proceed under section 4
of this chapter or under the following provisions. The board or its
designee may invite quotes from at least three (3) persons known to
deal in the class of work proposed to be done by mailing the persons a
copy of the plans and specifications for the work not less than seven (7)
days before the time fixed for receiving quotes. If the board or its
designee receives a satisfactory quote, the board or its designee shall
award the contract to the lowest responsible and responsive quoter for
the class of work required except as permitted in section 22 of this
chapter. The board or its designee may reject all quotes submitted and,
if no valid quotes are received for the class of work, contract for the
work without further invitations for quotes.
(h) The board may delegate its authority to award a contract for a
public works project that is estimated to cost less than fifty thousand
dollars ($50,000) to the airport personnel in charge of airport public
works projects.
(i) Quotes for public works projects costing less than twenty-five
thousand dollars ($25,000) may be obtained by soliciting at least three
(3) quotes by telephone or facsimile transmission. The seven (7) day
waiting period required by subsection (b)(1) does not apply to quotes
solicited under this subsection.
SOURCE: IC 36-1-12-22; (11)HE1004.1.142. -->
SECTION 142. IC 36-1-12-22 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]:
Sec. 22. (a) The definitions in
IC 5-22-15, including the definitions in IC 5-22-15-20.9, apply in
this section.
(b) The procedures described in IC 5-22-15 for determining
adjusted offers, price preference percentage, and total adjusted
offers apply in this section.
(c) The price preferences stated in IC 5-22-15-20.9 apply in this
section.
(d) Notwithstanding provisions of this chapter that require the
award of a contract to the lowest responsive and responsible bidder
or the lowest responsive and responsible quoter, but subject to
subsection (e), a contract shall be awarded to the lowest responsive
and responsible local Indiana business that claims the preference
provided by this section.
(e) Notwithstanding subsection (d), a contract shall be awarded
to the lowest responsive and responsible bidder or quoter,
regardless of the preference provided in this section, if the lowest
responsive and responsible bidder or quoter is a local Indiana
business.
(f) A bidder or quoter that wants to claim the preference under
this section must claim the preference in the same manner that a
business claims the preference under IC 5-22-15-20.9(f).
SOURCE: IC 36-7-4-205; (11)HE1004.1.143. -->
SECTION 143. IC 36-7-4-205 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 205. (a)
ADVISORY. A municipal plan commission shall adopt a
comprehensive plan, as provided for under the 500 series of the
advisory planning law, for the development of the municipality. For
comprehensive plans adopted after July 1, 1999, if:
(1) the municipality provides municipal services to the contiguous
unincorporated area; or
(2) the municipal plan commission obtains the approval of the
county legislative body of each affected county;
the municipal plan commission may provide in the comprehensive plan
for the development of the contiguous unincorporated area, designated
by the commission, that is outside the corporate boundaries of the
municipality, and that, in the judgment of the commission, bears
reasonable relation to the development of the municipality.
For
purposes of this section, participation of a municipality in a fire
protection territory established under IC 36-8-19 that includes
unincorporated areas contiguous to the municipality may not be
treated as providing municipal services to the contiguous
unincorporated areas.
(b) ADVISORY. Except as limited by the boundaries of
unincorporated areas subject to the jurisdiction of other municipal plan
commissions, an area designated under this section may include any
part of the contiguous unincorporated area within two (2) miles from
the corporate boundaries of the municipality. If, however, the corporate
boundaries of the municipality or the boundaries of that contiguous
unincorporated area include any part of the public waters or shoreline
of a lake (which lies wholly within Indiana), the designated area may
also include:
(1) any part of those public waters and shoreline of the lake; and
(2) any land area within two thousand five hundred (2,500) feet
from that shoreline.
(c) ADVISORY. Before exercising their rights, powers, and duties
of the advisory planning law with respect to an area designated under
this section, a municipal plan commission must file, with the recorder
of the county in which the municipality is located, a description or map
defining the limits of that area. If the commission revises the limits, it
shall file, with the recorder, a revised description or map defining those
revised limits.
(d) ADVISORY. If any part of the contiguous unincorporated area
within the potential jurisdiction of a municipal plan commission is also
within the potential jurisdiction of another municipal plan commission,
the first municipal plan commission may exercise territorial jurisdiction
over that part of the area within the potential jurisdiction of both
municipal plan commissions that equals the product obtained by
multiplying a fraction, the numerator of which is the area within the
corporate boundaries of that municipality and the denominator of
which is the total area within the corporate boundaries of both
municipalities times the area within the potential jurisdiction of both
municipal plan commissions. Furthermore, this commission may
exercise territorial jurisdiction within those boundaries, enclosing an
area reasonably compact and regular in shape, that the municipal plan
commission first acting designates.
(e) ADVISORY. If the legislative body of a county adopts a
comprehensive plan and ordinance covering the unincorporated areas
of the county, a municipal plan commission may not exercise
jurisdiction, as provided in this section, over any part of that
unincorporated area unless it is authorized by ordinance of the
legislative body of the county. This ordinance may be initiated by the
county legislative body or by petition duly signed and presented to the
county auditor by:
(1) not less than fifty (50) property owners residing in the area
involved in the petition;
(2) the county plan commission; or
(3) the municipal plan commission.
Before final action on the ordinance by the county legislative body, the
county plan commission must hold an advertised public hearing as
required for other actions of the county plan commission under the
advisory planning law. Upon the passage of the ordinance by the
county legislative body and the subsequent acceptance of jurisdiction
by the municipal plan commission, the municipal plan commission
shall exercise the same rights, powers, and duties conferred in this
section exclusively with respect to the contiguous unincorporated area.
The jurisdiction of a municipal plan commission, as authorized under
this subsection, may be terminated by ordinance at the discretion of the
legislative body of the county, but only if the county has adopted a
comprehensive plan for that area that is as comprehensive in scope and
subject matter as that in effect by municipal ordinance.
(f) ADVISORY. Each municipal plan commission in a municipality
located in a county having:
(1) a population of less than ninety-five thousand (95,000); and
(2) a county plan commission that has adopted, in accord with the
advisory planning law, a comprehensive plan and ordinance
covering the unincorporated areas of the county;
may, at any time, after filing notice with the county recorder and the
county plan commission, exercise or reject territorial jurisdiction over
any part of the area within two (2) miles of the corporate boundaries of
that municipality and within that county, whether or not that
commission has previously exercised that jurisdiction, if the
municipality is providing municipal services to the area. Within sixty
(60) days after receipt of that notice, the county plan commission and
the county legislative body shall have the county comprehensive plan
and ordinance revised to reflect the decision of the municipal plan
commission exercising the option provided for in this subsection. If the
municipality is not providing municipal services to the area, the
municipal plan commission must obtain the approval of the county
legislative body of each affected county before exercising jurisdiction.
(g) AREA. Wherever in the area planning law authority is conferred
to establish a comprehensive plan or an ordinance for its enforcement,
the authority applies everywhere:
(1) within the county that is outside the municipalities; and
(2) within each participating municipality.
(h) ADVISORY_AREA. Whenever a new town is incorporated in
a county having a county plan commission or an area plan commission,
that plan commission and its board of zoning appeals shall continue to
exercise territorial jurisdiction within the town until the effective date
of a town ordinance:
(1) establishing an advisory plan commission under section
202(a) of this chapter; or
(2) adopting the area planning law under section 202(b) or 204 of
this chapter.
Beginning on that effective date, the planning and zoning functions of
the town shall be exercised under the advisory planning law or area
planning law, as the case may be.
SOURCE: IC 36-7-13-12.3; (11)HE1004.1.144. -->
SECTION 144. IC 36-7-13-12.3 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2011 (RETROACTIVE)]:
Sec. 12.3. (a)
Notwithstanding any other provision of this chapter, the
designation of any district after December 31, 2010, is subject to
the requirements of this section.
(b) An advisory commission on industrial development may not
designate a district under section 12 or 12.1 of this chapter unless
the advisory commission makes the following findings of fact:
(1) That the county or municipality applying for the
designation satisfies each of the following requirements:
(A) That, as reported by the Indiana Real Estate Markets
Report, the average selling price of homes located in the
county or municipality has declined by at least fourteen
percent (14%) over a one (1) year period occurring within
the four (4) calendar years preceding the calendar year in
which the application of the county or municipality is filed
with the advisory commission on industrial development.
(B) That, as reported by the Indiana department of
workforce development, the unemployment rate of the
county or municipality was at least ten and four-tenths
percent (10.4%) for any calendar month occurring in the
calendar year preceding the calendar year in which the
application of the county or municipality is filed with the
advisory commission on industrial development.
(2) That the proposed district contains a site that is suitable
for revitalization under this chapter and satisfies the following
requirements:
(A) The site contains a vacated industrial building
consisting of at least one million three hundred thousand
(1,300,000) square feet of space.
(B) The vacated industrial building described by clause (A)
contains at least eighty thousand (80,000) square feet of
office space.
(C) The site contains a reinforced concrete pad suitable for
expanding the vacated industrial building by at least two
hundred thousand (200,000) square feet.
(D) The site is serviced by a water treatment facility
capable of treating all of the effluent discharged from the
site.
(E) The site consists of at least one hundred twenty (120)
acres of land.
(c) The legislative body of a county or municipality may not
adopt an ordinance designating a district under section 10.5 of this
chapter unless the legislative body makes the following findings of
fact:
(1) That the county or municipality governed by the legislative
body satisfies each of the following requirements:
(A) That, as reported by the Indiana Real Estate Markets
Report, the average selling price of homes located in the
county or municipality has declined by at least fourteen
percent (14%) over a one (1) year period occurring within
the four (4) calendar years preceding the calendar year in
which the proposed ordinance is adopted.
(B) That, as reported by the Indiana department of
workforce development, the unemployment rate of the
county or municipality was at least ten and four-tenths
percent (10.4%) for any calendar month occurring in the
calendar year preceding the calendar year in which the
proposed ordinance is adopted.
(2) That the proposed district contains a site that is suitable
for revitalization under this chapter and satisfies the following
requirements:
(A) The site contains a vacated industrial building
consisting of at least one million three hundred thousand
(1,300,000) square feet of space.
(B) The vacated industrial building described by clause (A)
contains at least eighty thousand (80,000) square feet of
office space.
(C) The site contains a reinforced concrete pad suitable for
expanding the vacated industrial building by at least two
hundred thousand (200,000) square feet.
(D) The site is serviced by a water treatment facility
capable of treating all of the effluent discharged from the
site.
(E) The site consists of at least one hundred twenty (120)
acres of land.
(d) An advisory commission on industrial development or a
legislative body that designates a district under this chapter shall
include a copy of the findings made under subsection (b) or (c)
when sending a copy of the resolution or ordinance designating the
district to the budget agency for its approval.
(e) The budget agency may not approve the designation of a
district until the budget agency confirms the findings of fact
submitted under this section. If a resolution or ordinance is
submitted to the budget agency without the findings of fact
required by this section, the time in which the budget agency must
take action on the resolution or ordinance as set forth in sections
10.5, 12, and 12.1 of this chapter is tolled until the findings of fact
are submitted to the budget agency.
SOURCE: IC 36-7-13-14; (11)HE1004.1.145. -->
SECTION 145. IC 36-7-13-14, AS AMENDED BY P.L.113-2010,
SECTION 132, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 14. (a) This section does not
apply to a district that:
(1) is described in section 23(a) of this chapter; and
(2) is not selected by the advisory commission to receive an
allocation of income tax incremental amount and the gross retail
incremental amount under this chapter.
(b) (a) Before the first business day in October of each year, the
department shall calculate the income tax incremental amount and the
gross retail incremental amount for the preceding state fiscal year for
each district designated under this chapter.
(c) (b) Businesses operating in the district shall report, in the
manner and in the form prescribed by the department, information that
the department determines necessary to calculate incremental gross
retail, use, and income taxes.
(d) (c) Not later than sixty (60) days after receiving a certification
of a district's modified boundaries under section 12.5(c) of this chapter,
the department shall recalculate the income tax incremental amount
and the gross retail incremental amount for the preceding state fiscal
year for a district modified under section 12.5 of this chapter.
SOURCE: IC 36-7-13-15; (11)HE1004.1.146. -->
SECTION 146. IC 36-7-13-15, AS AMENDED BY P.L.113-2010,
SECTION 133, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 15.
(a) This section does not
apply to a district that:
(1) is described in section 23(a) of this chapter; and
(2) is not selected by the advisory commission to receive an
allocation of income tax incremental amount and the gross retail
incremental amount under this chapter.
(b) (a) If an advisory commission on industrial development
designates a district under this chapter or the legislative body of a
county or municipality adopts an ordinance designating a district under
section 10.5 of this chapter, the treasurer of state shall establish an
incremental tax financing fund for the district. The fund shall be
administered by the treasurer of state. Money in the fund does not
revert to the state general fund at the end of a state fiscal year.
(c) (b) Subject to subsection (d), (c), the following amounts shall be
deposited during each state fiscal year in the incremental tax financing
fund established for the district under subsection (a):
(1) The aggregate amount of state gross retail and use taxes that
are remitted under IC 6-2.5 by businesses operating in the district,
until the amount of state gross retail and use taxes deposited
equals the gross retail incremental amount for the district.
(2) The aggregate amount of state and local income taxes paid by
employees employed in the district with respect to wages earned
for work in the district, until the amount of state and local income
taxes deposited equals the income tax incremental amount.
(d) (c) Except as provided in subsection (e), the aggregate amount
of revenues that is:
(1) attributable to:
(A) the state gross retail and use taxes established under
IC 6-2.5; and
(B) the adjusted gross income tax established under IC 6-3-1
through IC 6-3-7; and
(2) deposited during any state fiscal year in each incremental tax
financing fund established for a district;
may not exceed one million dollars ($1,000,000) per district designated
under section 10.5 or 12 of this chapter and seven hundred fifty
thousand dollars ($750,000) per district for a district designated under
section 10.1 or 12.1 of this chapter.
(e) (d) On or before the twentieth day of each month, all amounts
held in the incremental tax financing fund established for a district
shall be distributed to the district's advisory commission on industrial
development for deposit in the industrial development fund of the unit
that requested designation of the district.
(e) The aggregate amount of revenues that is:
(1) attributable to:
(A) the state gross retail and use taxes established under
IC 6-2.5; and
(B) the adjusted gross income tax established under
IC 6-3-1 through IC 6-3-7; and
(2) deposited during any state fiscal year in the incremental
tax financing funds established for the districts located in
Delaware County;
may not exceed two million dollars ($2,000,000).
SOURCE: IC 36-7-14-15; (11)HE1004.1.147. -->
SECTION 147. IC 36-7-14-15, AS AMENDED BY P.L.146-2008,
SECTION 725, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 15. (a) Whenever the
redevelopment commission finds that:
(1) an area in the territory under its jurisdiction is an area needing
redevelopment;
(2) the conditions described in IC 36-7-1-3 cannot be corrected in
the area by regulatory processes or the ordinary operations of
private enterprise without resort to this chapter;
(3) the public health and welfare will be benefited by:
(A) the acquisition and redevelopment of the area under this
chapter as a redevelopment project area; or
(B) the amendment of the resolution or plan, or both, for an
existing redevelopment project area; and
(4) in the case of an amendment to the resolution or plan for an
existing redevelopment project area:
(A) the amendment is reasonable and appropriate when
considered in relation to the original resolution or plan and the
purposes of this chapter;
and
(B) the resolution or plan, with the proposed amendment,
conforms to the comprehensive plan for the unit;
and
(C) except as provided by subsection (f), if the amendment
enlarges the boundaries of the area, the existing area does not
generate sufficient revenue to meet the financial obligations of
the original project;
the commission shall cause to be prepared the data described in
subsection (b).
(b) After making a finding under subsection (a), the commission
shall cause to be prepared:
(1) maps and plats showing:
(A) the boundaries of the area in which property would be
acquired for, or otherwise affected by, the establishment of a
redevelopment project area or the amendment of the resolution
or plan for an existing area;
(B) the location of the various parcels of property, streets,
alleys, and other features affecting the acquisition, clearance,
remediation, replatting, replanning, rezoning, or
redevelopment of the area, indicating any parcels of property
to be excluded from the acquisition or otherwise excluded
from the effects of the establishment of the redevelopment
project area or the amendment of the resolution or plan for an
existing area; and
(C) the parts of the area acquired, if any, that are to be devoted
to public ways, levees, sewerage, parks, playgrounds, and
other public purposes under the redevelopment plan;
(2) lists of the owners of the various parcels of property proposed
to be acquired for, or otherwise affected by, the establishment of
an area or the amendment of the resolution or plan for an existing
area; and
(3) an estimate of the costs, if any, to be incurred for the
acquisition and redevelopment of property.
(c) This subsection applies to the initial establishment of a
redevelopment project area. After completion of the data required by
subsection (b), the redevelopment commission shall adopt a resolution
declaring that:
(1) the area needing redevelopment is a menace to the social and
economic interest of the unit and its inhabitants;
(2) it will be of public utility and benefit to acquire the area and
redevelop it under this chapter; and
(3) the area is designated as a redevelopment project area for
purposes of this chapter.
The resolution must state the general boundaries of the redevelopment
project area, and that the department of redevelopment proposes to
acquire all of the interests in the land within the boundaries, with
certain designated exceptions, if there are any.
(d) This subsection applies to the amendment of the resolution or
plan for an existing redevelopment project area. After completion of
the data required by subsection (b), the redevelopment commission
shall adopt a resolution declaring that:
(1) except as provided by subsection (f), if the amendment
enlarges the boundaries of the area, the existing area does not
generate sufficient revenue to meet the financial obligations of the
original project;
(2) (1) it will be of public utility and benefit to amend the
resolution or plan for the area; and
(3) (2) any additional area to be acquired under the amendment is
designated as part of the existing redevelopment project area for
purposes of this chapter.
The resolution must state the general boundaries of the redevelopment
project area, including any changes made to those boundaries by the
amendment, and describe the activities that the department of
redevelopment is permitted to take under the amendment, with any
designated exceptions.
(e) For the purpose of adopting a resolution under subsection (c) or
(d), it is sufficient to describe the boundaries of the redevelopment
project area by its location in relation to public ways or streams, or
otherwise, as determined by the commissioners. Property excepted
from the application of a resolution may be described by street numbers
or location.
(f) The redevelopment commission is not required to make the
finding and declaration described in subsections (a)(4)(C) and (d)(1)
concerning the enlargement of the boundaries of an existing
redevelopment project area if, before the adoption of the resolution
under subsection (d), the Indiana economic development corporation
issues a finding approving the enlargement of the boundaries. Before
issuing a finding under this subsection, the Indiana economic
development corporation must consider whether the enlargement of the
boundaries will:
(1) lead to increased investment in Indiana;
(2) foster job creation or job retention in Indiana;
(3) have a positive impact on the unit in which the redevelopment
project area is located; or
(4) otherwise benefit the people of Indiana by increasing
opportunities for employment in Indiana and strengthening the
economy of Indiana.
SOURCE: IC 36-7-14-25.5; (11)HE1004.1.148. -->
SECTION 148. IC 36-7-14-25.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 25.5. (a)
Notwithstanding any other law, the legislative body may pledge
revenues received or to be received by the unit from:
(1) the unit's:
(A) certified shares of the county adjusted gross income tax
under IC 6-3.5-1.1;
(B) distributive share of the county option income tax under
IC 6-3.5-6;
or
(C) distributions of county economic development income
tax revenue under IC 6-3.5-7;
(2) any other source legally available to the unit for the purposes
of this chapter; or
(3) any combination of revenues under subdivisions (1) through
(2);
in any amount to pay amounts payable under section 25.1 or 25.2 of
this chapter.
(b) The legislative body may covenant to adopt an ordinance to
increase its tax rate under the county option income tax or any other
revenues at the time it is necessary to raise funds to pay any amounts
payable under section 25.1 or 25.2 of this chapter.
(c) The commission may pledge revenues received or to be received
from any source legally available to the commission for the purposes
of this chapter in any amount to pay amounts payable under section
25.1 or 25.2 of this chapter.
(d) The pledge or the covenant under this section may be for the life
of the bonds issued under section 25.1 of this chapter, the term of a
lease entered into under section 25.2 of this chapter, or for a shorter
period as determined by the legislative body. Money pledged by the
legislative body under this section shall be considered revenues or
other money available to the commission under sections 25.1 through
25.2 of this chapter.
(e) The general assembly covenants not to impair this pledge or
covenant so long as any bonds issued under section 25.1 of this chapter
are outstanding or as long as any lease entered into under section 25.2
of this chapter is still in effect. The pledge or covenant shall be
enforced as provided in IC 5-1-14-4.
SOURCE: IC 36-7-14-39.3; (11)HE1004.1.149. -->
SECTION 149. IC 36-7-14-39.3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 39.3. (a) As used
in this section, "depreciable personal property" refers to:
(1) all of the designated taxpayer's depreciable personal property
that is located in the allocation area; and
(2) all other depreciable property located and taxable on the
designated taxpayer's site of operations within the allocation area.
(b) As used in this section, "designated taxpayer" means any
taxpayer designated by the commission in a declaratory resolution
adopted or amended under section 15 or 17.5 of this chapter, and with
respect to which the commission finds that taxes to be derived from the
depreciable personal property in the allocation area, in excess of the
taxes attributable to the base assessed value of that personal property,
are needed to pay debt service or to provide security for bonds issued
under section 25.1 of this chapter or to make payments or to provide
security on leases payable under section 25.2 of this chapter in order to
provide local public improvements for a particular allocation area.
However, a commission may not designate a taxpayer after June 30,
1992, unless the commission also finds that:
(1) the taxpayer's property in the allocation area will consist
primarily of industrial, manufacturing, warehousing, research and
development, processing, distribution, or transportation related
projects or regulated amusement devices (as defined in
IC 22-12-1-19.1) and related improvements; and
(2) the taxpayer's property in the allocation area will not consist
primarily of retail, commercial, or residential projects, other than
an amusement park or tourism industry project.
(c) The allocation provision of a declaratory resolution may modify
the definition of "property taxes" under section 39(a) of this chapter to
include taxes imposed under IC 6-1.1 on the depreciable personal
property located and taxable on the site of operations of the designated
taxpayers in accordance with the procedures and limitations set forth
in this section and section 39 of this chapter. If such a modification is
included in the resolution, for purposes of section 39 of this chapter the
term "base assessed value" with respect to the depreciable personal
property means the net assessed value of all the depreciable personal
property as finally determined for the assessment date immediately
preceding:
(1) the effective date of the modification, for modifications
adopted before July 1, 1995; and
(2) the adoption date of the modification for modifications
adopted after June 30, 1995;
as adjusted under section 39(h) of this chapter.
SOURCE: IC 36-7-14-41; (11)HE1004.1.150. -->
SECTION 150. IC 36-7-14-41, AS AMENDED BY P.L.146-2008,
SECTION 739, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 41. (a) The commission may, by
following the procedures set forth in sections 15 through 17 of this
chapter, approve a plan for and determine that a geographic area in the
redevelopment district is an economic development area. Designation
of an economic development area is subject to judicial review in the
manner prescribed in section 18 of this chapter.
(b) The commission may determine that a geographic area is an
economic development area if it finds that:
(1) the plan for the economic development area:
(A) promotes significant opportunities for the gainful
employment of its citizens;
(B) attracts a major new business enterprise to the unit;
(C) retains or expands a significant business enterprise
existing in the boundaries of the unit; or
(D) meets other purposes of this section and sections 2.5 and
43 of this chapter;
(2) the plan for the economic development area cannot be
achieved by regulatory processes or by the ordinary operation of
private enterprise without resort to the powers allowed under this
section and sections 2.5 and 43 of this chapter because of:
(A) lack of local public improvement;
(B) existence of improvements or conditions that lower the
value of the land below that of nearby land;
(C) multiple ownership of land; or
(D) other similar conditions;
(3) the public health and welfare will be benefited by
accomplishment of the plan for the economic development area;
(4) the accomplishment of the plan for the economic development
area will be a public utility and benefit as measured by:
(A) the attraction or retention of permanent jobs;
(B) an increase in the property tax base;
(C) improved diversity of the economic base; or
(D) other similar public benefits; and
(5) the plan for the economic development area conforms to other
development and redevelopment plans for the unit.
(c) The determination that a geographic area is an economic
development area must be approved by the unit's legislative body. The
approval may be given either before or after judicial review is
requested. The requirement that the unit's legislative body approve
economic development areas does not prevent the commission from
amending the plan for the economic development area. However, the
enlargement of any boundary in the economic development area must
be approved by the unit's legislative body. and a boundary may not be
enlarged unless:
(1) the existing area does not generate sufficient revenue to meet
the financial obligations of the original project; or
(2) the Indiana economic development corporation has, in the
manner provided by section 15(f) of this chapter, made a finding
approving the enlargement of the boundary.
SOURCE: IC 36-7-15.1-8; (11)HE1004.1.151. -->
SECTION 151. IC 36-7-15.1-8, AS AMENDED BY P.L.146-2008,
SECTION 745, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 8. (a) Whenever the commission
finds that:
(1) an area in the redevelopment district is an area needing
redevelopment;
(2) the conditions described in IC 36-7-1-3 cannot be corrected in
the area by regulatory processes or by the ordinary operations of
private enterprise without resort to this chapter; and
(3) the public health and welfare will be benefited by:
(A) the acquisition and redevelopment of the area under this
chapter as a redevelopment project area or an urban renewal
area; or
(B) the amendment of the resolution or plan, or both, for an
existing redevelopment project area or urban renewal area; and
(4) in the case of an amendment to the resolution or plan for an
existing redevelopment project area or urban renewal area:
(A) the amendment is reasonable and appropriate when
considered in relation to the original resolution or plan and the
purposes of this chapter; and
(B) the resolution or plan, with the proposed amendment,
conforms to the comprehensive plan for the unit; and
(C) except as provided by subsection (f), if the amendment
enlarges the boundaries of the area, the existing area does not
generate sufficient revenue to meet the financial obligations of
the original project;
the commission shall cause to be prepared a redevelopment or urban
renewal plan.
(b) The redevelopment or urban renewal plan must include:
(1) maps, plats, or maps and plats, showing:
(A) the boundaries of the area in which property would be
acquired for, or otherwise affected by, the establishment of a
redevelopment project area or urban renewal area, or the
amendment of the resolution or plan for an existing area;
(B) the location of the various parcels of property, public
ways, and other features affecting the acquisition, clearance,
replatting, replanning, rezoning, or redevelopment of the area
or areas, indicating any parcels of property to be excluded
from the acquisition or otherwise excluded from the effects of
the establishment of the redevelopment project area or the
amendment of the resolution or plan for an existing area; and
(C) the parts of the area acquired that are to be devoted to
public ways, levees, sewerage, parks, playgrounds, and other
public purposes;
(2) lists of the owners of the various parcels of property proposed
to be acquired for, or otherwise affected by, the establishment of
an area or the amendment of the resolution or plan for an existing
area; and
(3) an estimate of the costs, if any, to be incurred for the
acquisition and redevelopment of property.
(c) This subsection applies to the initial establishment of a
redevelopment project area or urban renewal area. After completion of
the data required by subsection (b), the commission shall adopt a
resolution declaring that:
(1) the area needing redevelopment is a detriment to the social or
economic interests of the consolidated city and its inhabitants;
(2) it will be of public utility and benefit to acquire the area and
redevelop it under this chapter; and
(3) the area is designated as a redevelopment project area for
purposes of this chapter.
The resolution must state the general boundaries of the redevelopment
project area and identify the interests in real or personal property, if
any, that the department proposes to acquire in the area.
(d) This subsection applies to the amendment of the resolution or
plan for an existing redevelopment project area or urban renewal area.
After completion of the data required by subsection (b), the
redevelopment commission shall adopt a resolution declaring that:
(1) except as provided by subsection (f), if the amendment
enlarges the boundaries of the area, the existing area does not
generate sufficient revenue to meet the financial obligations of the
original project;
(2) (1) it will be of public utility and benefit to amend the
resolution or plan for the area; and
(3) (2) any additional area to be acquired under the amendment is
designated as part of the existing redevelopment project area or
urban renewal area for purposes of this chapter.
The resolution must state the general boundaries of the redevelopment
project area or urban renewal area, including any changes made to
those boundaries by the amendment, and describe the activities that the
department is permitted to take under the amendment, with any
designated exceptions.
(e) For the purpose of adopting a resolution under subsection (c) or
(d), it is sufficient to describe the boundaries of the redevelopment
project area by its location in relation to public ways or streams, or
otherwise, as determined by the commission. Property proposed for
acquisition may be described by street numbers or location.
(f) The commission is not required to make the finding and
declaration described in subsections (a)(4)(C) and (d)(1) concerning
the enlargement of the boundaries of an existing redevelopment project
area or urban renewal area if, before the adoption of the resolution
under subsection (d), the Indiana economic development corporation
issues a finding approving the enlargement of the boundaries. Before
issuing a finding under this subsection, the Indiana economic
development corporation must consider whether the enlargement of the
boundaries will:
(1) lead to increased investment in Indiana;
(2) foster job creation or job retention in Indiana;
(3) have a positive impact on the unit in which the area is located;
or
(4) otherwise benefit the people of Indiana by increasing
opportunities for employment in Indiana and strengthening the
economy of Indiana.
SOURCE: IC 36-7-15.1-17.5; (11)HE1004.1.152. -->
SECTION 152. IC 36-7-15.1-17.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 17.5. (a)
Notwithstanding any other law, the legislative body may pledge
revenues received or to be received by the unit from:
(1) the unit's:
(A) certified shares of the county adjusted gross income tax
under IC 6-3.5-1.1;
(B) distributive share of the county option income tax under
IC 6-3.5-6;
or
(C) distributions of county economic development income
tax revenue under IC 6-3.5-7;
(2) any other source legally available to the unit for the purposes
of this chapter; or
(3) combination of revenues under subdivisions (1) through (2);
in any amount to pay amounts payable under section 17 or 17.1 of this
chapter.
(b) The legislative body may covenant to adopt an ordinance to
increase its tax rate under the county option income tax or any other
revenues at the time it is necessary to raise funds to pay any amounts
payable under section 17 or 17.1 of this chapter.
(c) The commission may pledge revenues received or to be received
from any source legally available to it for the purposes of this chapter
in any amount to pay amounts payable under section 17 or 17.1 of this
chapter.
(d) The pledge or the covenant under this section may be for the life
of the bonds issued under section 17 of this chapter, the term of a lease
entered into under section 17.1 of this chapter, or for a shorter period
as determined by the legislative body. Money pledged by the legislative
body under this section shall be considered revenues or other money
available to the commission under sections 17 through 17.1 of this
chapter.
(e) The general assembly covenants not to impair this pledge or
covenant so long as any bonds issued under section 17 of this chapter
are outstanding or as long as any lease entered into under section 17.1
of this chapter is still in effect. The pledge or covenant shall be
enforced as provided in IC 5-1-14-4.
SOURCE: IC 36-7-15.1-26.2; (11)HE1004.1.153. -->
SECTION 153. IC 36-7-15.1-26.2, AS AMENDED BY
P.L.234-2007, SECTION 205, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 26.2. (a) As used in this
section, "depreciable personal property" refers to all of the designated
taxpayer's depreciable personal property that is located in the allocation
area.
(b) As used in this section, "designated taxpayer" means a taxpayer
designated by the commission in a declaratory resolution adopted or
amended under section 8 or 10.5 of this chapter, and with respect to
which the commission finds that:
(1) taxes to be derived from the taxpayer's depreciable personal
property in the allocation area, in excess of the taxes attributable
to the base assessed value of that personal property, are needed to
pay debt service for bonds issued under section 17 of this chapter
or to make payments on leases payable under section 17.1 of this
chapter in order to provide local public improvements for a
particular allocation area;
(2) the taxpayer's property in the allocation area will consist
primarily of industrial, manufacturing, warehousing, research and
development, processing, distribution, transportation, or
convention center hotel related projects
or regulated amusement
devices (as defined in IC 22-12-1-19.1) and related
improvements; and
(3) the taxpayer's property in the allocation area will not consist
primarily of retail, commercial, or residential projects,
other than
an amusement park or tourism industry project.
For purposes of subdivision (3), a convention center hotel project is not
considered a retail, commercial, or residential project.
(c) The allocation provision of a declaratory resolution may modify
the definition of "property taxes" under section 26(a) of this chapter to
include taxes imposed under IC 6-1.1 on the depreciable personal
property of designated taxpayers in accordance with the procedures and
limitations set forth in this section and section 26 of this chapter. If
such a modification is included in the resolution, for purposes of
section 26 of this chapter the term "base assessed value" with respect
to the depreciable personal property of designated taxpayers means the
net assessed value of the depreciable personal property as finally
determined for the assessment date immediately preceding:
(1) the effective date of the modification, for modifications
adopted before July 1, 1995; and
(2) the adoption date of the modification for modifications
adopted after June 30, 1995;
as adjusted under section 26(h) of this chapter.
SOURCE: IC 36-7-15.1-29; (11)HE1004.1.154. -->
SECTION 154. IC 36-7-15.1-29, AS AMENDED BY P.L.146-2008,
SECTION 757, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 29. (a) The commission may, by
following the procedures set forth in sections 8, 9, and 10 of this
chapter, approve a plan for and determine that a geographic area in the
redevelopment district is an economic development area. Designation
of an economic development area is subject to judicial review in the
manner prescribed in section 11 of this chapter.
(b) The commission may determine that a geographic area is an
economic development area if it finds:
(1) the plan for the economic development area:
(A) promotes significant opportunities for the gainful
employment of its citizens;
(B) attracts a major new business enterprise to the unit;
(C) retains or expands a significant business enterprise
existing in the boundaries of the unit; or
(D) meets other purposes of this section and sections 28 and
30 of this chapter;
(2) the plan for the economic development area cannot be
achieved by regulatory processes or by the ordinary operation of
private enterprise without resort to the powers allowed under this
section and sections 28 and 30 of this chapter because of:
(A) lack of local public improvement;
(B) existence of improvements or conditions that lower the
value of the land below that of nearby land;
(C) multiple ownership of land; or
(D) other similar conditions;
(3) the public health and welfare will be benefited by
accomplishment of the plan for the economic development area;
(4) the accomplishment of the plan for the economic development
area will be a public utility and benefit as measured by:
(A) attraction or retention of permanent jobs;
(B) increase in the property tax base;
(C) improved diversity of the economic base; or
(D) other similar public benefits; and
(5) the plan for the economic development area conforms to the
comprehensive plan of development for the consolidated city.
(c) The determination that a geographic area is an economic
development area must be approved by the city-county legislative body.
The approval may be given either before or after judicial review is
requested. The requirement that the city-county legislative body
approve economic development areas does not prevent the commission
from amending the plan for the economic development area. However,
the enlargement of any boundary in the economic development area
must be approved by the city-county legislative body, and a boundary
may not be enlarged unless:
(1) the existing area does not generate sufficient revenue to meet
the financial obligations of the original project; or
(2) the Indiana economic development corporation has, in the
manner provided by section 8(f) of this chapter, made a finding
approving the enlargement of the boundary.
SOURCE: IC 36-7-15.1-55; (11)HE1004.1.155. -->
SECTION 155. IC 36-7-15.1-55 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 55. (a) As used in this
section, "depreciable personal property" refers to all of the designated
taxpayer's depreciable personal property that is located in the allocation
area.
(b) As used in this section, "designated taxpayer" means a taxpayer
designated by the commission in a declaratory resolution adopted or
amended under section 40(a) or 40(b) of this chapter, and with respect
to which the commission finds that:
(1) taxes to be derived from the taxpayer's depreciable personal
property in the allocation area, in excess of the taxes attributable
to the base assessed value of that personal property, are needed to
pay debt service for bonds issued under section 45 of this chapter
to make payments on leases payable under section 46 of this
chapter in order to provide local public improvements for a
particular allocation area;
(2) the taxpayer's property in the allocation area will consist
primarily of industrial, manufacturing, warehousing, research and
development, processing, distribution, or transportation related
projects
or regulated amusement devices (as defined in
IC 22-12-1-19.1) and related improvements; and
(3) the taxpayer's property in the allocation area will not consist
primarily of retail, commercial, or residential projects,
other than
an amusement park or tourism industry project.
(c) The allocation provision of a declaratory resolution may modify
the definition of "property taxes" under section 53(a) of this chapter to
include taxes imposed under IC 6-1.1 on the depreciable personal
property of designated taxpayers in accordance with the procedures and
limitations set forth in this section and section 53 of this chapter. If
such a modification is included in the resolution, for purposes of
section 53 of this chapter, the term "base assessed value" with respect
to the depreciable personal property of designated taxpayers means the
net assessed value of the depreciable personal property as finally
determined for the assessment date immediately preceding the adoption
date of the modification as adjusted under section 53(h) of this chapter.
SOURCE: IC 36-7-15.1-57; (11)HE1004.1.156. -->
SECTION 156. IC 36-7-15.1-57, AS AMENDED BY P.L.146-2008,
SECTION 766, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 57. (a) The commission may, by
following the procedures set forth in sections 8, 9, and 10 of this
chapter, approve a plan for and determine that a geographic area in the
redevelopment district is an economic development area. Designation
of an economic development area is subject to judicial review in the
manner prescribed in section 11 of this chapter.
(b) The commission may determine that a geographic area is an
economic development area if it finds that:
(1) the plan for the economic development area:
(A) promotes significant opportunities for the gainful
employment of its citizens;
(B) attracts a major new business enterprise to the unit;
(C) retains or expands a significant business enterprise
existing in the boundaries of the unit; or
(D) meets other purposes of this section and sections 28 and
58 of this chapter;
(2) the plan for the economic development area cannot be
achieved by regulatory processes or by the ordinary operation of
private enterprise without resort to the powers allowed under this
section and sections 28 and 58 of this chapter because of:
(A) lack of local public improvement;
(B) existence of improvements or conditions that lower the
value of the land below that of nearby land;
(C) multiple ownership of land; or
(D) other similar conditions;
(3) the public health and welfare will be benefited by
accomplishment of the plan for the economic development area;
(4) the accomplishment of the plan for the economic development
area will be of public utility and benefit as measured by:
(A) attraction or retention of permanent jobs;
(B) increase in the property tax base;
(C) improved diversity of the economic base; or
(D) other similar public benefits; and
(5) the plan for the economic development area conforms to the
comprehensive plan of development for the county.
(c) The determination that a geographic area is an economic
development area must be approved by the excluded city legislative
body. The approval may be given either before or after judicial review
is requested. The requirement that the excluded city legislative body
approve economic development areas does not prevent the commission
from amending the plan for the economic development area. However,
the enlargement of any boundary in the economic development area
must be approved by the excluded city legislative body, and a boundary
may not be enlarged unless:
(1) the existing area does not generate sufficient revenue to meet
the financial obligations of the original project; or
(2) the Indiana economic development corporation has, in the
manner provided by section 8(f) of this chapter, made a finding
approving the enlargement of the boundary.
SOURCE: IC 36-7-31.3-9; (11)HE1004.1.157. -->
SECTION 157. IC 36-7-31.3-9, AS AMENDED BY P.L.214-2005,
SECTION 72, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9. (a) A tax area must be initially established
by resolution:
(1) except as provided in subdivision (2) before July 1, 1999; or
(2) before January 1,
2005, 2013, in the case of:
(A) a second class city;
or
(B) the city of Marion;
or
(C) the city of Westfield;
according to the procedures set forth for the establishment of an
economic development area under IC 36-7-14. Before May 15, 2005,
a tax area
established before January 1, 2005, may be changed or the
terms governing the tax area revised in the same manner as the
establishment of the initial tax area. After May 14, 2005, a tax area
established before January 1, 2005, may not be changed and the
terms governing a tax area may not be revised. Only one (1) tax area
may be created in each county.
(b) In establishing the tax area, the designating body must make the
following findings instead of the findings required for the
establishment of economic development areas:
(1) Except for a tax area in a city having a population of:
(A) more than one hundred fifty thousand (150,000) but less
than five hundred thousand (500,000); or
(B) more than ninety thousand (90,000) but less than one
hundred five thousand (105,000);
there is a capital improvement that will be undertaken or has been
undertaken in the tax area for a facility that is used by a
professional sports franchise for practice or competitive sporting
events. A tax area to which this subdivision applies may also
include a capital improvement that will be undertaken or has been
undertaken in the tax area for a facility that is used for any
purpose specified in section 8(a)(2) of this chapter.
(2) For a tax area in a city having a population of more than one
hundred fifty thousand (150,000) but less than five hundred
thousand (500,000), there is a capital improvement that will be
undertaken or has been undertaken in the tax area for a facility
that is used for any purpose specified in section 8(a) of this
chapter.
(3) For a tax area in a city having a population of more than
ninety thousand (90,000) but less than one hundred five thousand
(105,000), there is a capital improvement that will be undertaken
or has been undertaken in the tax area for a facility that is used for
any purpose specified in section 8(a)(2) of this chapter.
(4) The capital improvement that will be undertaken or that has
been undertaken in the tax area will benefit the public health and
welfare and will be of public utility and benefit.
(5) The capital improvement that will be undertaken or that has
been undertaken in the tax area will protect or increase state and
local tax bases and tax revenues.
(c) The tax area established under this chapter is a special taxing
district authorized by the general assembly to enable the designating
body to provide special benefits to taxpayers in the tax area by
promoting economic development that is of public use and benefit.
SOURCE: IC 36-7.6-4-2; (11)HE1004.1.158. -->
SECTION 158. IC 36-7.6-4-2, AS ADDED BY P.L.232-2007,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 2. (a) Beginning January 1 of the year following
the year in which a development authority is established, the fiscal
officer of each county and each municipality that is a member of the
development authority shall transfer the amount determined under
subsection (b) to the development authority for deposit in the
development authority fund.
(b) The amount of the transfer required each year by subsection (a)
from each county and each municipality is equal to
the following:
(1) Except as provided in subdivision (2), the amount that
would be distributed to the county or the municipality as certified
distributions of county economic development income tax
revenue raised from a county economic development income tax
rate of five-hundredths of one percent (0.05%) in the county.
(2) In the case of a county or municipality that becomes a
member of a development authority after June 30, 2011, and
before July 1, 2013, the amount that would be distributed to
the county or municipality as certified distributions of county
economic development income tax revenue raised from a
county economic development income tax rate of twenty-five
thousandths of one percent (0.025%) in the county.
(c) Notwithstanding subsection (b), if the additional county
economic development income tax under IC 6-3.5-7-28 is in effect in
a county, the obligations of the county and each municipality in the
county under this section are satisfied by the transfer to the
development fund of all county economic development income tax
revenue derived from the additional tax and deposited in the county
regional development authority fund.
(d) The following apply to the transfers required by this section:
(1) The transfers shall be made without appropriation by the fiscal
body of the county or the fiscal body of the municipality.
(2) Except as provided in subdivision (3), the fiscal officer of
each county and each municipality that is a member of the
development authority shall transfer twenty-five percent (25%) of
the total transfers due for the year before the last business day of
January, April, July, and October of each year.
(3) County economic development income tax revenue derived
from the additional county economic development income tax
under IC 6-3.5-7-28 must be transferred to the development fund
not more than thirty (30) days after being deposited in the county
regional development fund.
(4) This subdivision does not apply to a county in which the
additional county economic development income tax under
IC 6-3.5-7-28 has been imposed or to any municipality in the
county. The transfers required by this section may be made from
any local revenue (other than property tax revenue) of the county
or municipality, including excise tax revenue, income tax
revenue, local option tax revenue, riverboat tax revenue,
distributions, incentive payments, or money deposited in the
county's or municipality's local major moves construction fund
under IC 8-14-16.
SOURCE: IC 36-8-19-6.3; (11)HE1004.1.159. -->
SECTION 159. IC 36-8-19-6.3 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]:
Sec. 6.3. A member of the
legislative body of a unit may not vote on a proposed ordinance or
resolution authorizing the unit to become a party to an agreement
to join or establish a fire protection territory if that member is also
an employee of:
(1) another unit that is a participating unit in the fire
protection territory; or
(2) another unit that is proposing to become a participating
unit in the fire protection territory.
SOURCE: IC 36-8-19-7; (11)HE1004.1.160. -->
SECTION 160. IC 36-8-19-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 7. (a) A tax levied
under this chapter must may be levied at:
(1) a uniform rate upon all taxable property within the territory;
or
(2) different rates for the participating units included within the
territory, so long as a tax rate applies uniformly to all of a unit's
taxable property within the territory.
(b) If a uniform tax rate is levied upon all taxable property
within a territory upon the formation of the territory, different tax
rates may be levied for the participating units included within the
territory in subsequent years.
SOURCE: IC 6-1.1-18.5-4; IC 6-1.1-18.5-5.
; (11)HE1004.1.161. -->
SECTION 161. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2012]: IC 6-1.1-18.5-4; IC 6-1.1-18.5-5.
SOURCE: IC 6-3.1-19-5.5; IC 36-7-13-23.
; (11)HE1004.1.162. -->
SECTION 162. THE FOLLOWING ARE REPEALED
[EFFECTIVE UPON PASSAGE]: IC 6-3.1-19-5.5; IC 36-7-13-23.
SOURCE: ; (11)HE1004.1.163. -->
SECTION 163. [EFFECTIVE UPON PASSAGE]
(a) In addition
to any other requirements under IC 36-8-19-6(a), before the
legislative body of a unit that desires to become part of a fire
protection territory may adopt an ordinance or a resolution to
form a territory, the legislative body of the unit must
(notwithstanding IC 36-8-19-6(a)) do the following:
(1) Hold a public hearing at least thirty (30) days before
adopting an ordinance or a resolution to form a territory at
which the legislative body makes available to the public the
following information:
(A) The property tax levy, property tax rate, and budget to
be imposed or adopted during the first year of the territory
for each of the units that would participate in the proposed
fire protection territory.
(B) The estimated effect of the proposed reorganization in
the following years on taxpayers in each of the units that
would participate in the proposed fire protection territory,
including the expected property tax rates, property tax
levies, expenditure levels, service levels, and annual debt
service payments.
(C) The estimated effect of the proposed reorganization to
other units in the county in the following years and to local
option income taxes, excise taxes, and property tax circuit
breaker credits.
(D) A description of the planned services and staffing levels
to be provided in the proposed fire protection territory.
(E) A description of any capital improvements to be
provided in the proposed fire protection territory.
(2) Hold at least one (1) additional public hearing before
adopting an ordinance or a resolution to form a territory to
receive public comment on the proposed ordinance or
resolution.
The legislative body must give notice of the hearings under
IC 5-3-1.
(b) In addition to the information required by IC 36-8-19-6(b),
the notice required under that section must include the proposed
levies and tax rates for each participating unit.
(c) This SECTION expires June 30, 2012.
SOURCE: ; (11)HE1004.1.164. -->
SECTION 164. [EFFECTIVE UPON PASSAGE] (a) The
department of local government finance shall review the tax rates
and levies for each fire protection territory that is located in
Hancock County and that has a uniform tax rate throughout the
territory. The department of local government finance shall
reconsider adjusting the tax levies for the participating units and
whether different tax rates for fire protection services should be
applied for the participating units included within the territory. In
conducting its review, the department of local government finance
shall consider the following factors and discuss the factors with
each participating unit in the territory:
(1) The population and change in population of each unit in
the territory.
(2) The assessed valuation and change of assessed valuation of
real property in each unit in the territory.
(3) The cost of providing fire service to each unit in the
territory.
(4) Comparisons to other jurisdictions providing similar fire
service.
(5) Previous tax rates and levies for fire protection.
(6) Future needs and planned or expected expenses for fire
service.
(7) Other factors as determined by the department.
(b) This SECTION expires June 30, 2012.
SOURCE: ; (11)HE1004.1.165. -->
SECTION 165. [EFFECTIVE JANUARY 1, 2011
(RETROACTIVE)] (a) IC 6-3-2-2, as amended by this act, applies
to taxable years beginning after December 31, 2010.
(b) This SECTION expires January 1, 2014.
SOURCE: ; (11)HE1004.1.166. -->
SECTION 166. [EFFECTIVE UPON PASSAGE] (a) The office of
management and budget shall, with the assistance of the
department of state revenue and the family and social services
administration, conduct a study of the following:
(1) Issues related earned income tax credits provided under
IC 6-3.1-21.
(2) Issues related to Medicaid fraud.
(b) The office of management and budget shall prepare a report
containing its findings and recommendations and submit the report
to the commission on state tax and financing policy in an electronic
format under IC 5-14-6.
(c) This SECTION expires January 1, 2012.
SOURCE: ; (11)HE1004.1.167. -->
SECTION 167. [EFFECTIVE UPON PASSAGE]
(a) The
commission on state tax and financing policy established under
IC 2-5-3 shall, during the interim in 2011 between sessions of the
general assembly, study the following:
(1) Issues related to fire protection territories, including the
following:
(A) The formation process for territories.
(B) The establishment of tax rates and tax levies for
territories, including tax rates for agricultural land.
(C) Other issues as determined by the commission.
(2) All aspects, including the advantages and disadvantages,
of phasing out the state inheritance tax.
(3) Issues related to township assistance provided in Calumet
Township in Lake County, including any effects on taxpayers
in the town of Griffith.
(4) Whether commercial rental property should for property
tax purposes be valued by using the lowest valuation
determined by applying each of the appraisal approaches used
for determining the assessed valuation of residential rental
property under IC 6-1.1-4-39.
(5) Issues related to periodic or "rolling" reassessment.
(6) Whether a tax incentive for logistics and homeland
security expenditures will provide a net gain in tax revenue
and investment in Indiana.
(7) Methods for eliminating or reducing the personal property
tax statewide and the appropriateness of allowing local
government the option of eliminating or abating personal
property tax, including the authority to offer deductions or
exemptions for new investment and economic development
purposes.
(8) Differences between the eligibility of nonprofit entities for
federal income tax exemptions and the eligibility of nonprofit
entities for Indiana property tax exemptions.
(9) Issues related to sales tax holidays.
(10) Internet sales and taxation.
(b) Before November 1, 2011, the commission on state tax and
financing policy shall report its findings and any recommendations
concerning the study topics described in subsection (a) in a final
report to the legislative council in an electronic format under
IC 5-14-6. The commission on state tax and financing policy shall
also report its findings and any recommendations concerning
issues related to township assistance provided in Calumet
Township in Lake County (including any effects on taxpayers in
the town of Griffith) to the House Committee on Government and
Regulatory Reform. The House Committee on Government and
Regulatory Reform shall review these findings and
recommendations during the 2012 session of the general assembly.
(c) This SECTION expires January 1, 2012.
SOURCE: ; (11)HE1004.1.168. -->
SECTION 168. [EFFECTIVE JANUARY 1, 2009
(RETROACTIVE)]
(a) This SECTION applies to a taxpayer,
notwithstanding IC 6-1.1-3, IC 6-1.1-11, IC 6-1.1-17, IC 6-1.1-37,
50 IAC 4.2, 50 IAC 16, or any other statute or administrative rule.
(b) This section applies to an assessment date (as defined in
IC 6-1.1-1-2) occurring after December 31, 2008, and before
January 1, 2011.
(c) As used in this SECTION, "taxpayer" refers to an Indiana
nonprofit corporation or trust that owns real and personal
property located at one (1) of the following street addresses in
Marion County:
(1) 1544 Columbia Avenue.
(2) 1926 Georgetown Road.
(3) 4107 East Washington Street.
(4) 7435 North Keystone Avenue.
(5) 8741 Founders Road.
(6) 9230 Hawkins Road.
(7) 1400 North Meridian Street.
(8) 901 Shelby Street.
(d) A taxpayer, after April 1, 2011, but before June 1, 2011, may
file or refile in person or in any other manner consistent with
IC 6-1.1-36-1.5:
(1) a Form 136 property tax exemption application, along
with any supporting documents, schedules, or attachments,
claiming an exemption from real property taxes or personal
property taxes, or both under IC 6-1.1-10-16, for any
assessment date described in subsection (b); and
(2) a personal property tax return, along with any supporting
documents, schedules, or attachments, relating to any
personal property under IC 6-1.1-10-16, for any assessment
date for which an exemption is claimed on a Form 136
property tax exemption application that is filed under this
subsection.
(e) Any property tax exemption application or personal
property tax return filed or refiled under subsection (d):
(1) is, subject to this SECTION, allowed; and
(2) is considered to have been timely filed.
(f) If the taxpayer demonstrates in the application or by other
means that the property that is subject to the exemption would
have qualified for an exemption under IC 6-1.1-10-16 as owned,
occupied, and used for an educational, religious, or charitable
purpose, if the application had been filed under IC 6-1.1-11 in a
timely manner:
(1) the taxpayer is entitled to the exemptions from real
property taxes or personal property taxes, or both, as claimed
on the property tax exemption applications filed or refiled by
the taxpayer under subsection (d); and
(2) the taxpayer is not required to pay any property taxes,
penalties, or interest with respect to the exempt property.
(g) For its property to be exempt under this SECTION, the
taxpayer must have received for an assessment date preceding or
following any assessment date described in subsection (b) an
exemption or partial exemption from property taxes for property
identified by the same parcel or key numbers or the same parcel
and key numbers included on the property tax exemption
applications filed or refiled by the taxpayer under subsection (d).
(h) This SECTION expires January 1, 2013.
SOURCE: ; (11)HE1004.1.169. -->
SECTION 169. [EFFECTIVE JANUARY 1, 2010
(RETROACTIVE)]
(a) This SECTION applies to a taxpayer
notwithstanding IC 6-1.1-11 or any other law or administrative
rule or provision.
(b) This SECTION applies to the March 1, 2010, and March 1,
2011, assessment dates.
(c) As used in this SECTION, "taxpayer" refers to an Indiana
limited liability company that:
(1) owns real property used as part of or in connection with
an ice skating rink and activities associated with the operation
of an ice skating rink; and
(2) as of the assessment dates referred to in subsection (b),
leases or rents all or part of the real property to an Indiana
nonprofit corporation that is exempt from federal income tax
under Section 5019(c)(3) of the Internal Revenue Code that
predominantly uses the leased or rented property for ice
skating purposes, including public skating, skating lessons,
instructional clinics, youth and adult sports leagues, and
conducting various sporting events related to ice sports.
(d) As used in this SECTION, "eligible property" means real
and personal property owned by the taxpayer that was granted a
full or partial exemption from property taxation for an assessment
date occurring before the assessment dates described in subsection
(b), regardless of the ownership of the property at the time the full
or partial exemption was previously granted or received.
(e) Any real property tax exemption application relating to the
eligible property filed by the taxpayer for an assessment date
described in subsection (b) is allowed. The exemption application
is considered to include all parcel or key numbers for the land and
improvements comprising the eligible property. The eligible
property is considered tangible property owned, occupied, and
used for the educational, scientific, or charitable purposes
described in IC 6-1.1-10-16. Taxpayer's property tax exemption
application is considered to have been filed properly for an
educational, scientific, or charitable use under IC 6-1.1-10-16. The
property tax exemptions allowed by this SECTION shall be applied
regardless of the result of any appeal or challenge to a decision by
the property tax assessment board of appeals of the county in
which the eligible property is located.
(f) A taxpayer is entitled to a one hundred percent (100%)
exemption under IC 6-1.1-10-16 from property taxation for the
taxpayer's eligible property and is not required to pay property
taxes, penalties, or interest with respect to the eligible property for
the assessment dates described in subsection (b).
(g) The exemption allowed by this SECTION shall be applied
without need of any further ruling or action by the county assessor
or the county property tax assessment board of appeals of the
county in which the property is located or by the Indiana board of
tax review. Any actions by the county assessor or the county
property tax assessment board of appeals of the county in which
the property is located or by the Indiana board of tax review that
are contrary to or inconsistent with the intent of this SECTION are
invalid, null, and void.
(h) This SECTION expires December 31, 2012.
SOURCE: ; (11)HE1004.1.170. -->
SECTION 170. [EFFECTIVE JULY 1, 2011] (a) Notwithstanding
IC 20-46-4-6, the Lake Central School Corporation, Lake County,
may request that the department of local government finance make
an adjustment to its transportation fund property tax levy for
property taxes first due and payable in 2012. The request must be
filed before September 1, 2011.
(b) The amount of the requested adjustment may not exceed
seven hundred thousand dollars ($700,000).
(c) If the school corporation makes a request for an adjustment
in an amount not exceeding the limit prescribed by subsection (b),
the department of local government finance shall make the
adjustment to the school corporation's transportation fund
property tax levy for property taxes first due and payable in 2012.
(d) The school corporation's transportation fund property tax
levy determined under this SECTION for 2012 shall be used as the
basis for determining the property tax levy for property taxes first
due and payable after 2012.
(e) This SECTION expires January 1, 2014.
SOURCE: ; (11)HE1004.1.171. -->
SECTION 171. [EFFECTIVE UPON PASSAGE]
(a) This
SECTION applies only to Marion County.
(b) The county may for property taxes first due and payable in
2012 impose a property tax levy as provided in this SECTION. The
property tax levy under this SECTION may not be imposed for any
year after 2012.
(c) A property tax levy imposed under this SECTION:
(1) is in addition to any other property tax levies imposed by
the county; and
(2) shall not be considered as part of the county's property tax
levy for purposes of applying the limitations under
IC 6-1.1-18.5.
(d) The department of local government finance shall determine
the difference between the following:
(1) The result of:
(A) the total amount of expenses paid by the county after
December 31, 2008, for child services (as defined in
IC 12-19-7-1, before its repeal) and for other services
described in IC 31-40-1-2 (as effective December 31, 2008)
that would have been payable from the county's family and
children's fund if IC 12-19-7 had not been repealed by
P.L.146-2008; minus
(B) the sum of:
(i) the unencumbered balance on December 31, 2008, of
the county's family and children's fund; plus
(ii) any delinquent property tax payments and other
amounts collected by the county after December 31,
2008, that would have been deposited in the county's
family and children's fund if IC 12-19-7 had not been
repealed by P.L.146-2008.
(2) The amount of the property tax levy imposed by the
county in 2009 under SECTION 823(e) of P.L.146-2008.
(e) The amount of a property tax levy imposed by the county
under this SECTION may not exceed the difference determined
under subsection (d).
(f) Property taxes collected from a property tax levy imposed by
the county under this SECTION shall be deposited in the county
general fund.
(g) This SECTION expires June 30, 2012.
SOURCE: ; (11)HE1004.1.172. -->
SECTION 172. [EFFECTIVE JULY 1, 2011] (a) Notwithstanding
IC 6-1.1-18.5-1, the following townships may request that the
department of local government finance make an adjustment to its
maximum permissible property tax levy for property taxes first
due and payable in 2012:
(1) Washington Township, Allen County.
(2) Lafayette Township, Allen County.
The request by a township under this SECTION must be filed
before September 1, 2011.
(b) The amount of the requested adjustment may not exceed the
difference between:
(1) the civil taxing unit's maximum permissible property tax
levy for the calendar year in which the civil taxing unit used
cash balances that resulted in a reduction in the civil taxing
unit's maximum permissible property tax levy the following
year; minus
(2) the civil taxing unit's 2011 maximum permissible ad
valorem property tax levy.
(c) If a civil taxing unit makes a request for an adjustment in an
amount not exceeding the limit prescribed by subsection (b), the
department of local government finance shall make the adjustment
to the civil taxing unit's maximum permissible ad valorem
property tax levy for 2012.
(d) The maximum permissible property tax levy determined
under this SECTION for 2012 shall be used as the basis for
determining the civil taxing unit's maximum permissible property
tax levy for property taxes first due and payable after 2012.
(e) This SECTION expires January 1, 2014.
SOURCE: ; (11)HE1004.1.173. -->
SECTION 173. [EFFECTIVE JULY 1, 2011] (a) The department
of local government finance may adjust a civil taxing unit's
maximum permissible ad valorem property tax levy determined
under IC 6-1.1-18.5-3, as amended by this act, for property taxes
first due and payable in 2012, if the department of local
government finance determines that the civil taxing unit's
maximum permissible ad valorem property tax levy was reduced
as a direct result of the amendment of IC 6-1.1-18.5-3 by this act.
The amount of the adjustment may not exceed the greater of zero
(0) or the difference between the civil taxing unit's maximum
permissible ad valorem property tax levy, as determined without
applying the amendment made to IC 6-1.1-18.5-3 by this act, and
the civil taxing unit's maximum permissible ad valorem property
tax levy, as determined after applying the amendment made to
IC 6-1.1-18.5-3 by this act. An adjustment under this SECTION
shall be treated as a permanent adjustment in the civil taxing unit's
maximum permissible ad valorem property tax levy.
(b) The department of local government finance may make an
adjustment under subsection (a) on its own motion or on appeal by
the civil taxing unit. A civil taxing unit may appeal for an
adjustment under this SECTION in the same manner as an appeal
under IC 6-1.1-18.5-12.
(c) This SECTION expires January 1, 2013.
SOURCE: ; (11)HE1004.1.174. -->
SECTION 174. [EFFECTIVE JULY 1, 2011] (a) IC 6-7-2-2.1, as
added by this act, and IC 6-7-2-5, IC 6-7-2-7, and IC 6-7-2-12, all
as amended by this act, apply to a tobacco product:
(1) brought into Indiana for distribution;
(2) manufactured in Indiana for distribution; or
(3) transported to a retail dealer in Indiana for resale by the
retail dealer;
by a distributor after December 31, 2011.
(b) This SECTION expires January 1, 2012.
SOURCE: ; (11)HE1004.1.175. -->
SECTION 175. [EFFECTIVE JULY 1, 2011] (a) IC 6-3-1-3.5,
IC 6-3-2-1, IC 6-5.5-1-2, and IC 6-8-5-1, all as amended or added
by this act, apply to taxable years beginning after December 31,
2011.
(b) This SECTION expires January 1, 2016.
SOURCE: ; (11)HE1004.1.176. -->
SECTION 176. [EFFECTIVE JANUARY 1, 2011
(RETROACTIVE)] (a) IC 6-3-2-2, as amended by this act, applies
to taxable years beginning after December 31, 2010.
(b) This SECTION expires January 1, 2014.
SOURCE: ; (11)HE1004.1.177. -->
SECTION 177. [EFFECTIVE UPON PASSAGE] (a)
IC 6-3.5-1.1-25 and IC 6-3.5-6-31, both as amended by this act,
apply to distributions of tax revenue made under those sections
after December 31, 2011.
(b) This SECTION expires July 1, 2013.
SOURCE: ; (11)HE1004.1.178. -->
SECTION 178. [EFFECTIVE UPON PASSAGE] (a) The
legislative council shall assign an interim study committee to study
which state agency should have authority to control dangerous
alcohol products.
(b) An interim study committee assigned to study the issue
described in subsection (a) shall submit a final report to the
legislative council before November 1, 2011. The report must
include the interim study committee's findings and
recommendations, including any recommended legislation
concerning the issue.
(c) This SECTION expires January 1, 2012.
SOURCE: ; (11)HE1004.1.179. -->
SECTION 179.
An emergency is declared for this act.
HEA 1004 _ CC 1
Figure
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