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IC 6-1.1-29-1
Membership
Sec. 1. (a) Except as provided in section 9 of this chapter, each
county shall have a county board of tax adjustment composed of
seven (7) members. The members of the county board of tax
adjustment shall be selected as follows:
(1) The county fiscal body shall appoint a member of the body
to serve as a member of the county board of tax adjustment.
(2) Either the executive of the largest city in the county or a
public official of any city in the county appointed by that
executive shall serve as a member of the board. However, if
there is no incorporated city in the county, the fiscal body of the
largest incorporated town of the county shall appoint a member
of the body to serve as a member of the county board of tax
adjustment.
(3) The governing body of the school corporation, located
entirely or partially within the county, which has the greatest
taxable valuation of any school corporation of the county shall
appoint a member of the governing body to serve as a member
of the county board of tax adjustment.
(4) The remaining four (4) members of the county board of tax
adjustment must be residents of the county and freeholders and
shall be appointed by the board of commissioners of the county.
(b) This section expires December 31, 2008.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.7-1983,
SEC.9; P.L.69-1985, SEC.1; P.L.8-1989, SEC.25; P.L.4-1991,
SEC.135; P.L.224-2007, SEC.41.
IC 6-1.1-29-1.5
Review board membership
Sec. 1.5. (a) On January 1, 2009, there is established in each
county a county board of tax and capital projects review. Except as
provided by subsections (b)(7), (b)(8), (c)(7), (c)(8), and (e), each
member of the board must be an elected official serving on the fiscal
body of the taxing unit or the group of taxing units that the individual
represents. The board consists of nine (9) members. All members
except the county auditor are voting members. However, the county
auditor is entitled to vote to break a tie vote.
(b) This subsection does not apply to a county containing a
consolidated city. For a county having at least two (2) cities, at least
two (2) towns, and at least two (2) school corporations, the members
of the county board of tax and capital projects review are as follows:
(1) One (1) individual from the county fiscal body.
(2) One (1) individual from the fiscal body of the municipality
that has the greatest taxable assessed valuation in the county.
(3) One (1) individual from the fiscal body of the school
corporation that has the greatest taxable assessed valuation in
the county.
(4) One (1) individual from the fiscal bodies of the cities within
the county, excluding a municipality described in subdivision
(2).
(5) One (1) individual from the fiscal body of a school
corporation within the county (excluding a school corporation
described in subdivision (3)), appointed jointly by the fiscal
bodies of the school corporations. The appointment under this
subdivision must be made from the fiscal bodies of the school
corporations (excluding a school corporation described in
subdivision (3)) on a rotating basis determined by the school
corporations.
(6) One (1) individual from the fiscal bodies of the towns within
the county, excluding a town described in subdivision (2).
(7) Two (2) individuals who are residents of the county and are
elected by the voters of the county under IC 3-11-2-12.8.
(8) The county auditor.
(c) This subsection does not apply to a county containing a
consolidated city. For a county not described in subsection (b), the
members of the county board of tax and capital projects review are
as follows:
(1) One (1) individual from the county fiscal body.
(2) One (1) individual from the fiscal body of the municipality
that has the greatest taxable assessed valuation in the county.
(3) One (1) individual from the fiscal body of the school
corporation that has the greatest taxable assessed valuation in
the county.
(4) One (1) individual from the fiscal bodies of the cities within
the county, or towns within the county in the case of a county
not having any cities. However, a municipality described in
subdivision (2) is excluded.
(5) One (1) individual from the fiscal bodies of the school
corporations within the county, excluding the school
corporation described in subdivision (3), unless that school
corporation is the only school corporation within the county. If
there is more than one (1) school corporation represented under
this subdivision, the appointment under this subdivision must be
made from the fiscal bodies of the school corporations
(excluding a school corporation described in subdivision (3)) on
a rotating basis determined by the school corporations.
(6) One (1) individual from the fiscal bodies of the towns within
the county. However, a town described in subdivision (2) and
a town described in subdivision (4) are excluded.
(7) Two (2) individuals who are residents of the county and are
elected by the voters of the county under IC 3-11-2-12.8.
(8) The county auditor.
However, if the county has less than three (3) municipalities,
subsection (d), rather than subdivisions (2), (4), and (6), governs the
selection of members to represent those municipalities.
(d) If a county is subject to subsection (c) but has less than three
(3) municipalities, the members of the board who represent those
municipalities are determined in the following manner:
(1) If the county has two (2) municipalities, the members
representing those municipalities are two (2) individuals from
the fiscal body of the municipality that has the greatest taxable
assessed valuation and one (1) individual from the fiscal body
of the other municipality.
(2) If the county has only one (1) municipality, the members
representing that municipality are three (3) individuals from the
fiscal body of the municipality.
(e) The members of the county board of tax and capital projects
review in a county containing a consolidated city are as follows:
(1) One (1) individual appointed by the county executive.
(2) One (1) member appointed by the fiscal body of the largest
municipality in the county.
(3) One (1) individual appointed by the executive of the largest
municipality in the county.
(4) One (1) individual appointed jointly by the executives of all
municipalities in the county (other than the largest municipality
in the county).
(5) One (1) individual appointed jointly by the fiscal bodies of
all municipalities in the county (other than the largest
municipality in the county).
(6) The county auditor.
(7) The fiscal officer of the largest municipality in the county.
(8) One (1) individual from the fiscal body of the largest school
corporation in the county.
(9) One (1) individual appointed jointly by the fiscal officers of
all municipalities in the county (other than the largest
municipality in the county). An individual appointed under this
subdivision must be the fiscal officer of a municipality in the
county.
(f) Members of a county board of tax and capital projects review
shall be appointed or elected as provided in section 2 of this chapter.
(g) For purposes of Article 2, Section 9 of the Constitution of the
State of Indiana, membership on a county board of tax and capital
projects review is not a lucrative office.
(h) A county board of tax and capital projects review is subject to
IC 5-14-1.5 and IC 5-14-3.
As added by P.L.224-2007, SEC.42.
IC 6-1.1-29-2
Appointment of members; terms; political affiliation
Sec. 2. (a) The seven (7) members of the county board of tax
adjustment shall be appointed before April 15th of each year, and
their appointments shall continue in effect until April 15th of the
following year. The four (4) freehold members of the county board
of tax adjustment may not be, or have been during the year preceding
their appointment, an official or employee of a political subdivision.
The four (4) freehold members shall be appointed in such a manner
that no more than four (4) of the board members are members of the
same political party. This subsection expires December 31, 2008.
(b) The following apply, notwithstanding any other provision:
(1) A member may not be appointed to a county board of tax
adjustment after December 31, 2008.
(2) The term of a member of a county board of tax adjustment
serving on December 31, 2008, expires on December 31, 2008.
(3) Each county board of tax adjustment is abolished on
December 31, 2008.
(c) On or before December 31 of 2008 and each even-numbered
year thereafter, each person or entity required to make an
appointment to a county board of tax and capital projects review
under section 1.5 of this chapter shall make the required appointment
or appointments of members who will represent the person or entity
on the county board of tax and capital projects review. The
appointments take effect January 1 of the following odd-numbered
year and continue in effect until December 31 of the following
even-numbered year. If a member is to be appointed by one (1)
entity, the appointment must be made by a majority vote of the fiscal
body in official session. If a member is to be appointed by more than
one (1) entity, the appointment must be made by a majority vote of
the total members of the entities taken in joint session. If:
(1) a person or entity fails; or
(2) the entities, in the case of a joint appointment, fail;
to make a required appointment of a member by December 31 of an
even-numbered year, the county fiscal body shall make the
appointment.
(d) This subsection does not apply to a county containing a
consolidated city. At the general election in 2008 and every four (4)
years thereafter, the voters of each county shall under IC 3-11-2-12.8
elect two (2) individuals who are residents of the county as members
of the county board of tax and capital projects review. The term of
office of a member elected under this subsection begins January 1 of
the year following the member's election and ends December 31 of
the fourth year following the member's election. The two (2)
members who are elected for a position on the county board of tax
and capital projects review are determined as follows:
(1) The members shall be elected on a nonpartisan basis.
(2) Each prospective candidate must file a nomination petition
with the county election board not earlier than one hundred four
(104) days and not later than noon seventy-four (74) days
before the election at which the members are to be elected. The
nomination petition must include the following information:
(A) The name of the prospective candidate.
(B) The signatures of at least one hundred (100) registered
voters residing in the county.
(C) A certification that the prospective candidate meets the
qualifications for candidacy imposed by this chapter.
(3) Only eligible voters residing in the county may vote for a
candidate.
IC 6-1.1-29-2.5
Review board quorum, rules, and voting
Sec. 2.5. (a) This section applies after December 31, 2008.
(b) Five (5) members of the county board of tax and capital
projects review constitute a quorum.
(c) The county board of tax and capital projects review may adopt
rules for the transaction of business at its meetings.
(d) The affirmative votes of at least five (5) members of the
county board of tax and capital projects review are required for the
board to take action.
(e) The county auditor is the clerk of the county board of tax and
capital projects review and shall:
(1) preserve the board's records in the auditor's office;
(2) keep an accurate record of the board's proceedings; and
(3) record the ayes and nays on each vote of the board.
As added by P.L.224-2007, SEC.44.
IC 6-1.1-29-3
Vacancies
Sec. 3. (a) If a vacancy occurs in the membership of the county
board of tax adjustment (before January 1, 2009) or the county board
of tax and capital projects review (after December 31, 2008) with
respect to an appointment made by a fiscal body, the vacancy shall
be filled in the same manner provided for the original appointment.
(b) If a vacancy occurs after December 31, 2008, in the
membership of the county board of tax and capital projects review
with respect to a member elected under section 2(d) of this chapter,
the county fiscal body shall appoint an individual to fill the vacancy
for the remainder of the term.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.1-1993,
SEC.34; P.L.224-2007, SEC.45.
IC 6-1.1-29-4
Meetings
Sec. 4. (a) Except as provided in subsection (b), each county
board of tax adjustment (before January 1, 2009) or county board of
tax and capital projects review (after December 31, 2008), except the
board for a consolidated city and county and for a county containing
a second class city, shall hold its first meeting of each year for the
purpose of reviewing budgets, tax rates, and levies on September 22
or on the first business day after September 22, if September 22 is
not a business day. The board for a consolidated city and county and
for a county containing a second class city shall hold its first meeting
of each year for the purpose of reviewing budgets, tax rates, and
levies on the first Wednesday following the adoption of city and
county budget, tax rate, and tax levy ordinances. The board shall
hold the meeting at the office of the county auditor. At the first
meeting of each year, the board shall elect a chairman and a
vice-chairman. After this meeting, the board shall continue to meet
from day to day at any convenient place until its business is
completed. However, the board must, except as provided in
subsection (b), complete its duties on or before the date prescribed
in IC 6-1.1-17-9(a).
(b) This section does not limit the ability of the county board of
tax and capital projects review to meet after December 31, 2008, at
any time during a year to carry out its duties under IC 6-1.1-29.5.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,
P.L.8, SEC.54; Acts 1980, P.L.47, SEC.1; P.L.44-1991, SEC.4;
P.L.35-1994, SEC.3; P.L.50-2000, SEC.3; P.L.224-2007, SEC.46.
IC 6-1.1-29-5
Clerk
Sec. 5. The county auditor shall serve as clerk of the county board
of tax adjustment. The clerk shall keep a complete record of all the
board's proceedings. The clerk may not vote on matters before the
board. This section expires December 31, 2008.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.224-2007,
SEC.47.
IC 6-1.1-29-6
Compensation of certain members
Sec. 6. (a) The four (4) freehold members of the county board of
tax adjustment shall receive compensation on a per diem basis for
each day of actual service. The rate of this compensation is the same
as the rate that the freehold members of the county property tax
assessment board of appeals of that county receive. The county
auditor shall keep an attendance record of each meeting of the county
board of tax adjustment. At the close of each annual session, the
county auditor shall certify to the county board of commissioners the
number of days actually served by each freehold member. The
county board of commissioners may not allow claims for service on
the county board of tax adjustment for more days than the number of
days certified by the county auditor. This subsection expires
December 31, 2008.
(b) A member of the county board of tax and capital projects
review who is elected under section 1.5 of this chapter shall receive
compensation from the county on a per diem basis for each day of
actual service on the board. The rate of the compensation is equal to
the rate that members of the county property tax assessment board of
appeals in the county receive under IC 6-1.1-28-3. The county
auditor shall keep an attendance record of each meeting of the county
board of tax and capital projects review. The county auditor shall
certify to the county executive the number of days actually served by
each elected member. The county executive may not allow claims for
service on the county board of tax and capital projects review for
more days than the number of days certified by the county auditor.
Appointed members of the county board of tax and capital projects
review are not entitled to per diem compensation.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.98; P.L.224-2007, SEC.48.
IC 6-1.1-29-7
Officials of political subdivisions required to appear and provide
information
Sec. 7. A county board of tax adjustment (before January 1, 2009)
or the county board of tax and capital projects review (after
December 31, 2008) may require an official of a political subdivision
of the county to appear before the board. In addition, the board may
require such an official to provide the board with information which
is related to the budget, tax rate, or tax levy of the political
subdivision.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.224-2007,
SEC.49.
IC 6-1.1-29-8
Examiners; employment; expenses
Sec. 8. A county board of tax adjustment (before January 1, 2009)
or the county board of tax and capital projects review (after
December 31, 2008) may employ an examiner of the state board of
accounts to assist the county board with its duties. If the board
desires to employ an examiner, it shall adopt a resolution which
states the number of days that the examiner is to serve, when the
county board files a copy of the resolution with the chief examiner
of the state board of accounts, the state board of accounts shall assign
an examiner to the county board of tax adjustment (before January
1, 2009) or the county board of tax and capital projects review (after
December 31, 2008) for the number of days stated in the resolution.
When an examiner of the state board of accounts is employed by a
county board of tax adjustment (before January 1, 2009) or a county
board of tax and capital projects review (after December 31, 2008)
under this section, the county shall pay the expenses related to the
examiner's services in the same manner that expenses are to be paid
under IC 5-11-4-3.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.224-2007,
SEC.50.
IC 6-1.1-29-9
County board of tax adjustment; procedures for abolishing; effect
Sec. 9. (a) This subsection expires December 31, 2008. A county
council may adopt an ordinance to abolish the county board of tax
adjustment. This ordinance must be adopted by July 1 and may not
be rescinded in the year it is adopted. Notwithstanding IC 6-1.1-17,
IC 6-1.1-18, IC 20-45, IC 20-46, IC 12-19-7, IC 12-19-7.5, IC 36-8-6,
IC 36-8-7, IC 36-8-7.5, IC 36-8-11, IC 36-9-3, IC 36-9-4, and
IC 36-9-13, if such an ordinance is adopted, this section governs the
treatment of tax rates, tax levies, and budgets that would otherwise
be reviewed by a county board of tax adjustment under IC 6-1.1-17.
(b) This subsection applies after December 31, 2008. Subject to
subsection (e), a county board of tax and capital projects review may
not review or modify tax rates, tax levies, and budgets if the county
council:
(1) adopts an ordinance to abolish the county board of tax
adjustment before January 1, 2009; or
(2) adopts an ordinance before July 2 of any year to prohibit the
county board of tax and capital projects review from carrying
out such reviews.
An ordinance described in this subsection may not be rescinded in
the year it is adopted. Notwithstanding IC 6-1.1-17, IC 6-1.1-18,
IC 8-18-21-13, IC 12-19-7, IC 12-19-7.5, IC 14-30-2-19,
IC 14-30-4-16, IC 14-33-9-1, IC 20-45, IC 20-46, IC 36-7-15.1-26.9,
IC 36-8-6, IC 36-8-7, IC 36-8-7.5, IC 36-8-11, IC 36-9-3, IC 36-9-4,
and IC 36-9-13, if such an ordinance is adopted and has not been
rescinded, this section governs the treatment of tax rates, tax levies,
and budgets that would otherwise be reviewed by a county board of
tax and capital projects review. If an ordinance described in
subdivision (1) or (2) has been adopted in a county and has not been
rescinded, the county board of tax and capital projects review may
not review tax rates, tax levies, and budgets (other than for capital
projects) under IC 6-1.1-17-3, IC 6-1.1-17-5, IC 6-1.1-17-5.6,
IC 6-1.1-17-6, IC 6-1.1-17-7, IC 6-1.1-17-9, IC 6-1.1-17-10,
IC 6-1.1-17-11, IC 6-1.1-17-12, IC 6-1.1-17-14, IC 6-1.1-17-15,
IC 6-1.1-29-4(a), IC 8-18-21-13, IC 12-19-7, IC 12-19-7.5,
IC 14-30-2-19, IC 14-30-4-16, IC 14-33-9-1, IC 20-45, IC 20-46,
IC 36-7-15.1-26.9, IC 36-8-6, IC 36-8-7, IC 36-8-7.5, IC 36-8-11,
IC 36-9-3, IC 36-9-4, or IC 36-9-13.
(c) The time requirements set forth in IC 6-1.1-17 govern all
filings and notices.
(d) If an ordinance described in subsection (a) or (b) is adopted
and has not been rescinded, a tax rate, tax levy, or budget that
otherwise would be reviewed by the county board of tax adjustment
(before January 1, 2009) or the county board of tax and capital
projects review (after December 31, 2008) is considered and must be
treated for all purposes as if the county board of tax adjustment
approved the tax rate, tax levy, or budget. This includes the notice of
tax rates that is required under IC 6-1.1-17-12.
(e) This section does not prohibit a county board of tax and capital
projects review from reviewing tax rates, tax levies, and budgets for
informational purposes as necessary to carry out its duties under
IC 6-1.1-29.5.
As added by P.L.69-1985, SEC.2. Amended by P.L.2-1992, SEC.65;
P.L.36-1994, SEC.11; P.L.273-1999, SEC.57; P.L.224-2003,
SEC.89; P.L.2-2006, SEC.66; P.L.224-2007, SEC.51.