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IC 6-1.1-41-2
Authorization of fund and tax levies
Sec. 2. (a) In addition to complying with the budget, tax rate, and
tax levy requirements applicable to other tax levies, a political
subdivision may:
(1) establish a cumulative fund and impose a property tax for
the cumulative fund; or
(2) increase the tax rate for a cumulative fund;
only after the proposal is adopted and approved in compliance with
this chapter.
(b) If an action described in this section is not adopted or
approved in conformity with this chapter, the political subdivision
may not levy a tax for the fund in the ensuing year.
As added by P.L.17-1995, SEC.6.
IC 6-1.1-41-4
Submission of proposal to department of local government finance
Sec. 4. A political subdivision that in any year adopts a proposal
under this chapter must submit the proposal to the department of
local government finance before August 2 of that year.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,
SEC.275.
IC 6-1.1-41-5
Repealed
(Repealed by P.L.137-2012, SEC.42.)
IC 6-1.1-41-6
Objections to establishment of fund or increase in tax rate related
to fund
Sec. 6. Not later than noon thirty (30) days after the publication
of the notice of adoption required by section 3 of this chapter:
(1) at least ten (10) taxpayers in the taxing district, if the fund
is authorized under IC 8-10-5-17, IC 8-16-3-1, IC 8-16-3.1-4,
IC 14-27-6-48, IC 14-33-21-2, IC 36-8-14-2, IC 36-9-4-48, or
IC 36-10-4-36;
(2) at least twenty (20) taxpayers in a county served by a
hospital, if the fund is authorized under IC 16-22-4-1;
(3) at least thirty (30) taxpayers in a tax district, if the fund is
authorized under IC 36-10-3-21 or IC 36-10-7.5-19;
(4) at least fifty (50) taxpayers in a municipality, township, or
county, if subdivision (1), (2), (3), or (5) does not apply; or
IC 6-1.1-41-7
Hearing on objections
Sec. 7. (a) The department of local government finance shall
within a reasonable time fix a date for a hearing on a petition filed
under section 6 of this chapter.
(b) For a cumulative fund authorized under IC 3-11-6 or
IC 36-9-4-48, the hearing must be held in the county affected by the
proposed action.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,
SEC.278.
IC 6-1.1-41-8
Notice of hearing
Sec. 8. The department of local government finance shall give
notice of the hearing required by section 7 of this chapter to:
(1) the county auditor; and
(2) the first ten (10) taxpayers whose names appear on the
petition.
The notice must be given by letter signed by the commissioner or
deputy commissioner of the department of local government finance
and sent by mail with prepaid postage to the auditor and the
taxpayers at their usual place of residence at least five (5) days
before the date fixed for the hearing.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,
SEC.279.
IC 6-1.1-41-9
Department of local government finance action on proposal;
appeal
Sec. 9. (a) After a hearing upon a proposal under section 7 of this
chapter, the department of local government finance shall certify
approval, disapproval, or modification of the proposal to the county
auditor.
(b) A:
(1) taxpayer who signed a petition filed under section 6 of this
chapter; or
(2) political subdivision against which a petition under section
6 of this chapter is filed;
may petition for judicial review of the final determination of the
department of local government finance under subsection (a). The
petition must be filed in the tax court not more than forty-five (45)
days after the department certifies its action under subsection (a).
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,
SEC.280; P.L.256-2003, SEC.30; P.L.137-2012, SEC.44.
IC 6-1.1-41-10
Imposition of tax levy to provide for fund
Sec. 10. To provide for a fund, a political subdivision may levy a
tax on all taxable property within the jurisdiction authorized to
establish the fund. The tax may not exceed the tax rate specified in
the statute authorizing the fund.
As added by P.L.17-1995, SEC.6.
IC 6-1.1-41-11
Reduction or rescission of annual levy
Sec. 11. If a political subdivision considers it advisable after the
levy has been approved, the governing body imposing the levy for
the political subdivision may reduce or rescind the annual levy.
As added by P.L.17-1995, SEC.6.
IC 6-1.1-41-12
Petition for reduction or revision of fund levy
Sec. 12. At least:
(1) ten (10) taxpayers in the tax district, if the fund is authorized
under IC 8-10-5-17, IC 8-16-3-1, IC 8-16-3.1-4, IC 14-27-6-48,
IC 14-33-21-2, IC 36-8-14-2, IC 36-9-4-48, or IC 36-10-4-36; or
(2) fifty (50) taxpayers in the area where a property tax for a
fund is imposed, if subdivision (1) does not apply;
may file with the county auditor, by noon August 1 of a year, a
petition for reduction or revision of the levy approved under this
chapter. The petition must state the taxpayers' objections to the levy.
The county auditor shall certify the petition to the department of
local government finance, and the same procedure for notice and
hearing must be followed that was required for the original levy.
After a hearing on the petition, the department of local government
finance may confirm, reduce, or rescind the levy. The department of
local government finance's action is final and conclusive.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,
SEC.281; P.L.1-2010, SEC.34.
IC 6-1.1-41-13
Property tax levy
Sec. 13. After a political subdivision complies with this chapter,
a property tax may be levied annually at the tax rate approved under
this chapter without further action under this chapter. The tax levy
must be advertised annually as other tax levies are advertised.
As added by P.L.17-1995, SEC.6.
IC 6-1.1-41-14
Earmarking of levied tax funds; expenditures
Sec. 14. The tax collected for a fund must be held in the fund for
which the tax was levied. The fund may not be expended for any
purpose other than the purposes specified by statute authorizing the
fund. Except to the extent that IC 8-16-3-3(c), IC 14-27-6-48(c),
IC 36-9-14.5-8(c), IC 36-9-15.5-8(c), or another statute specifically
provides a different procedure, expenditures may be made from the
fund only after an appropriation has been made in the manner
provided by law for making other appropriations.
As added by P.L.17-1995, SEC.6.
IC 6-1.1-41-15
Transfer of fund balance; revision
Sec. 15. If the political subdivision establishing a fund:
(1) decides that the purposes for which the fund was established
have been accomplished or no longer exist; or
(2) rescinds the tax levy for the fund;
the governing body establishing the fund for the political subdivision
may transfer the balance in the fund to the general fund of the
political subdivision. The money in a fund does not otherwise revert
to the general fund of a political subdivision at the end of the
political subdivision's fiscal year.
As added by P.L.17-1995, SEC.6.