Bill Text: IN HB1068 | 2012 | Regular Session | Introduced
Bill Title: Fire protection territories.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-01-09 - First reading: referred to Committee on Local Government [HB1068 Detail]
Download: Indiana-2012-HB1068-Introduced.html
Citations Affected: IC 6-1.1-18.5-10.5.
Synopsis: Fire protection territories. Specifies the factors that the
department of local government finance (DLGF) shall consider when
a civil taxing unit (unit) requests an increase in the unit's maximum
property tax levy to meet the unit's obligations to a fire protection
territory. Provides that ten or more taxpayers may file a petition with
the DLGF requesting the DLGF to reduce the maximum property tax
levy and the actual property tax levy for a taxing unit that is the
provider unit of a fire protection territory. Specifies the factors the
DLGF must consider if such a petition is filed.
Effective: July 1, 2012.
January 4, 2012, read first time and referred to Committee on Local Government.
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A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
of:
(1) the assessed value growth quotient determined under section
2 of this chapter; minus
(2) one (1).
(b) The department of local government finance may, under this
subsection, increase the maximum permissible ad valorem property tax
levy that would otherwise apply to a civil taxing unit under section 3
of this chapter to meet the civil taxing unit's obligations to a fire
protection territory established under IC 36-8-19. To obtain an increase
in the civil taxing unit's maximum permissible ad valorem property tax
levy, a civil taxing unit shall submit a petition to the department of
local government finance in the year immediately preceding the first
year in which the civil taxing unit levies a tax to support the fire
protection territory. The petition must be filed before the date specified
in section 12(a)(1) of this chapter of that year. The department of local
government finance shall make a final determination of the civil taxing
unit's budget, ad valorem property tax levy, and property tax rate for the
fire protection territory for the ensuing calendar year. In making its
determination under this subsection, the department of local
government finance shall consider:
(1) the amount that the civil taxing unit is obligated to provide to
meet the expenses of operation and maintenance of the fire
protection services within the territory, including the participating
unit's reasonable share of an operating balance for the fire
protection territory. budgets, ad valorem property tax levies,
and property tax rates adopted or imposed in the area to be
served by the fire protection territory before the creation of
the fire protection territory;
(2) whether the requested increase is reasonable because of a
population increase in the area to be served by the fire
protection territory; and
(3) any other factors determined by the department.
The department of local government finance shall determine the entire
amount of the allowable adjustment in the final determination. The
department shall order the adjustment implemented in the amounts and
over the number of years, not exceeding three (3), requested by the
petitioning civil taxing unit. However, the department of local
government finance may not approve under this subsection a property
tax levy greater than zero (0) if the civil taxing unit did not exist as of
the March 1 assessment date for which the tax levy will be imposed.
For purposes of applying this subsection to the civil taxing unit's
maximum permissible ad valorem property tax levy in subsequent
calendar years, the department of local government finance may
determine not to consider part or all of the part of the property tax levy
imposed to establish the operating balance of the fire protection
territory.
(c) Ten (10) or more taxpayers within a civil taxing unit may
before July 1 of a year, file a petition with the department of local
government finance requesting that the department reduce the
maximum permissible ad valorem property tax levy for the ensuing
calendar year for a civil taxing unit that is the provider unit of a
fire protection territory. The following apply if a petition is filed as
provided in this subsection:
(1) The department shall consider:
(A) the population and change in population of each
participating unit in the fire protection territory;
(B) the assessed valuation and change in the assessed
valuation of each participating unit in the fire protection
territory;
(C) the cost of providing fire service to each participating
unit in the fire protection territory;
(D) comparisons to other jurisdictions providing similar
fire service;
(E) previous tax rates and levies for fire service;
(F) future needs and planned or expected expenses for fire
service; and
(G) any other factors determined by the department.
(2) After considering the factors under subdivision (1), the
department may reduce the maximum permissible ad valorem
property tax levy and the actual property tax levy for the
ensuing calendar year for the civil taxing unit that is the
provider unit of a fire protection territory.
