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IC 6-1.1-19-1 Version a
Definitions
Note: This version of section effective until 1-1-2009. See also
following version of this section, effective 1-1-2009.
Sec. 1. The following definitions apply throughout this chapter:
(1) "Appeal" refers to an appeal taken to the department of local
government finance by or in respect of a school corporation
under any of the following:
(A) IC 6-1.1-17.
(B) This chapter.
(C) IC 20-45.
(D) IC 20-46.
(2) "Tax control board" means the school property tax control
board established by section 4.1 of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977(ss),
P.L.3, SEC.1; Acts 1978, P.L.34, SEC.1; Acts 1979, P.L.208, SEC.7;
P.L.20-1984, SEC.2; P.L.1-1991, SEC.39; P.L.1-1993, SEC.30;
P.L.25-1995, SEC.33; P.L.2-1996, SEC.215; P.L.2-2006, SEC.46.
IC 6-1.1-19-1 Version b
Definitions
Note: This version of section effective 1-1-2009. See also
preceding version of this section, effective until 1-1-2009.
Sec. 1. The following definitions apply throughout this chapter:
(1) "Appeal" refers to an appeal taken to the department of local
government finance by or in respect of a school corporation
under any of the following:
(A) IC 6-1.1-17.
(B) IC 20-43.
(2) "Tax control board" means the school property tax control
board established by section 4.1 of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977(ss),
P.L.3, SEC.1; Acts 1978, P.L.34, SEC.1; Acts 1979, P.L.208, SEC.7;
P.L.20-1984, SEC.2; P.L.1-1991, SEC.39; P.L.1-1993, SEC.30;
P.L.25-1995, SEC.33; P.L.2-1996, SEC.215; P.L.2-2006, SEC.46;
P.L.146-2008, SEC.185.
IC 6-1.1-19-1.5
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-1.6
Repealed
(Repealed by P.L.65-1985, SEC.19.)
IC 6-1.1-19-1.7
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-1.8
Repealed
(Repealed by P.L.65-1985, SEC.19.)
IC 6-1.1-19-2
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-3 Version a
Appeal to department of local government finance; revision
Note: This version of section effective until 1-1-2009. See also
following version of this section, effective 1-1-2009.
Sec. 3. (a) When an appeal is taken to the department of local
government finance, the department may exercise the powers
described in IC 6-1.1-17 to revise, change, or increase the budget, tax
levy, or tax rate of the appellant school corporation subject to this
chapter, IC 20-45, and IC 20-46.
(b) The department of local government finance may not exercise
any of the powers described in subsection (a) until it receives,
regarding the appellant school corporation's budget, tax levy, or tax
rate, the recommendation of the tax control board.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.176; P.L.2-2006, SEC.47.
IC 6-1.1-19-3 Version b
Appeal to department of local government finance; revision
Note: This version of section effective 1-1-2009. See also
preceding version of this section, effective until 1-1-2009.
Sec. 3. (a) When an appeal is taken to the department of local
government finance, the department may exercise the powers
described in IC 6-1.1-17 to revise, change, or increase the budget, tax
levy, or tax rate of the appellant school corporation.
(b) The department of local government finance may not exercise
any of the powers described in subsection (a) until it receives,
regarding the appellant school corporation's budget, tax levy, or tax
rate, the recommendation of the tax control board.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.176; P.L.2-2006, SEC.47; P.L.146-2008, SEC.186.
IC 6-1.1-19-4
Repealed
(Repealed by P.L.1-1991, SEC.41.)
IC 6-1.1-19-4.1
School property tax control board; membership; appeal petitions;
hearings; production of records; summons
Sec. 4.1. (a) To assist the department of local government finance
in deciding the merits of any appeal filed with the department by, or
in respect of, any school corporation, there is established the school
property tax control board.
(b) The tax control board consists of five (5) voting members and
two (2) ex officio nonvoting members. In addition, the school
property tax control board may include not more than four (4)
additional voting members who shall be appointed as follows:
(1) One (1) member shall be appointed by the president pro
tempore of the senate and must be a business official of a
school corporation who is not employed by a school corporation
that is undergoing a construction project.
(2) One (1) member shall be appointed by the president pro
tempore of the senate and must be an engineer who is
knowledgeable in the construction of school buildings but who
is:
(A) not actively employed by an engineering firm that is
involved in a school building construction project; and
(B) not otherwise a party to a contract for engineering
services for a school building construction project.
(3) One (1) member shall be appointed by the speaker of the
house of representatives and must be an architect who is
knowledgeable in the design of school buildings but who is:
(A) not actively employed by an architectural firm that is
involved in a school building construction project; and
(B) not otherwise a party to a contract for architectural
services for a school building construction project.
(4) One (1) member shall be appointed by the speaker of the
house of representatives and must be a financial adviser who is:
(A) not actively employed as a financial adviser to a school
corporation that is involved in a school building construction
project; or
(B) not otherwise a party to a contract for financial advisory
services for a school building construction project.
Of the mandatory five (5) voting members, one (1) shall be appointed
by the state board of accounts, one (1) shall be appointed by the
department of local government finance, and three (3) shall be
appointed by the governor. The governor may seek the
recommendation of the state superintendent of public instruction
with regard to one (1) of the governor's appointments. Each of the
remaining two (2) governor's appointees must be a citizen of Indiana
who neither holds an elective or appointive office in the government
of the state nor is regularly employed by the state. Each of the
mandatory five (5) voting members and any additional voting
members who may be appointed serves at the will of the appointing
board or person.
(c) The speaker of the house of representatives shall appoint one
(1) member of the house of representatives as one (1) of the ex
officio nonvoting members of the tax control board. The president
pro tempore of the senate shall appoint one (1) member of the senate
as the other ex officio nonvoting member of the tax control board.
Each of the ex officio nonvoting members of the tax control board
serve at the will of the appointing officer.
(d) A vacancy in the membership of the tax control board shall be
filled by the appointing authority who made the appointment to the
seat that is vacated.
(e) Members of the tax control board do not receive compensation
for services as members, except as provided in subsections (m) and
(n).
(f) Each member of the tax control board shall, before proceeding
to the discharge of the member's duties as a member of the tax
control board, subscribe and swear to a written statement declaring
the member's intention to:
(1) support the Constitution of the United States and the
Constitution of the State of Indiana; and
(2) faithfully, honestly, and impartially discharge the member's
duties as a member of the tax control board.
(g) The tax control board shall meet, as business requires, in
rooms provided by the department of local government finance. The
department of local government finance shall provide the tax control
board with such staff and secretarial assistance as the tax control
board may reasonably require. The tax control board shall hold an
annual organizational meeting at which the board shall elect one (1)
of its members as chairman and another as secretary.
(h) The department of local government finance shall promptly
deliver the following to the tax control board:
(1) Every appeal petition that is filed with the department by, or
in respect of, any school corporation.
(2) Any other materials related to the appeal petition that the
department possesses.
(i) Upon receiving an appeal petition from a school corporation
the tax control board shall immediately examine the petition and
consider the merits of the school corporation's appeal.
(j) The tax control board may conduct hearings on any appeal
petition before the tax control board, and the tax control board may
require any officer or member of the school corporation whose
appeal petition is under consideration by the tax control board to
appear before the tax control board, to produce, before the tax
control board, any books and records the tax control board considers
pertinent to the appeal, or both.
(k) If an officer or member of a school corporation fails or refuses
to:
(1) appear at a hearing of the tax control board after receiving
a written notice from the tax control board requiring the
officer's or member's attendance; or
(2) produce for the tax control board's use the books and records
that the tax control board has, by written notice, required the
officer or member to produce;
the tax control board may file an affidavit in the circuit court with
jurisdiction over the officer or member, setting forth the facts of the
failure or refusal. Upon the filing of the affidavit, the circuit court
shall promptly issue a summons, and the sheriff of the county in
which the circuit court sits shall serve the summons. The summons
must command the officer or member to appear before the tax
control board, to provide information to the tax control board, or to
produce books and records for the tax control board's use, as the case
may be. Disobedience of the summons is punishable as contempt of
the circuit court that issued the summons.
(l) All expenses incident to the filing of the affidavit and the
issuance and service of the summons under this section shall be
charged to the officer or member against whom the summons is
issued, unless the circuit court finds that the action of the officer or
member was taken in good faith and with reasonable cause. If the
court finds that the officer or member acted in good faith and with
reasonable cause or if an affidavit is filed without the issuance of a
summons, the expenses shall be:
(1) charged against the county in which the affidavit has been
filed; and
(2) allowed by the proper fiscal officers of that county.
(m) Each member of the tax control board who is not a state
employee is entitled to receive both of the following:
(1) The minimum salary per diem provided by
IC 4-10-11-2.1(b).
(2) Reimbursement for travel expenses and other expenses
actually incurred in connection with the member's duties, as
provided in the state travel policies and procedures established
by the Indiana department of administration and approved by
the budget agency.
(n) Each member of the tax control board who is a state employee
is entitled to reimbursement for travel expenses and other expenses
actually incurred in connection with the member's duties, as provided
in the state travel policies and procedures established by the Indiana
department of administration and approved by the budget agency.
As added by P.L.1-1991, SEC.42. Amended by P.L.25-1995, SEC.34;
P.L.6-1997, SEC.87; P.L.90-2002, SEC.177; P.L.2-2006, SEC.48.
IC 6-1.1-19-4.2
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-4.3
Repealed
(Repealed by P.L.2-1996, SEC.297.)
IC 6-1.1-19-4.4
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-4.5
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-4.7
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-4.9
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-5
Repealed
(Repealed by P.L.85-1987, SEC.6.)
IC 6-1.1-19-5.1
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-5.3
Mathematical errors in data affecting levy; correction
Sec. 5.3. The department of local government finance may correct
mathematical errors in data for any school corporation.
As added by P.L.1-1991, SEC.47. Amended by P.L.90-2002,
SEC.185; P.L.2-2006, SEC.49.
IC 6-1.1-19-5.4
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-6
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-7
Department of local government finance action on control board
recommendations; effect of untimely action by department; appeal
Sec. 7. (a) Any recommendation that is to be made by the tax
control board to the department of local government finance under
any law that applies to the appeal must be made at the time
prescribed in this chapter.
(b) If a time for making a recommendation is not prescribed in
this chapter, the recommendation must be made at a time that permits
the department of local government finance to complete the duties of
the department that are set forth in IC 6-1.1-17 within the time
allowed by law for the completion of the duties or within the
additional time that is reasonably necessary for the department of
local government finance and the tax control board to complete the
duties set forth in this chapter.
IC 6-1.1-19-8
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-9
Repealed
(Repealed by P.L.65-1985, SEC.19.)
IC 6-1.1-19-10
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-10.5
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-11
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-12
Repealed
(Repealed by P.L.2-2006, SEC.199.)
IC 6-1.1-19-13 Version a
Determination that levy limits do not apply to taxes for loan
repayment
Note: This version of section effective until 1-1-2009. See also
following repeal of this section, effective 1-1-2009.
Sec. 13. A school corporation may determine that the ad valorem
property tax levy limits imposed by section 1.5 of this chapter do not
apply to all or part of the ad valorem property taxes imposed to repay
a loan under IC 6-1.1-21.9.
As added by P.L.114-2006, SEC.2.
IC 6-1.1-19-13 Version b
Repealed
(Repealed by P.L.146-2008, SEC.810.)
Note: This repeal of section effective 1-1-2009. See also
preceding version of this section, effective until 1-1-2009.