Bill Text: IN HB1086 | 2010 | Regular Session | Enrolled
Bill Title: Makes changes related to the youth advisory council.
Spectrum: Bipartisan Bill
Status: (Passed) 2010-03-26 - Sections 184 through 186 effective 03/25/2010 [HB1086 Detail]
Download: Indiana-2010-HB1086-Enrolled.html
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
(1) Five (5) members appointed by the president pro tempore of the senate.
(2) Five (5) members appointed by the minority leader of the senate.
(3) Five (5) members appointed by the speaker of the house of representatives.
(4) Five (5) members appointed by the minority leader of the house of representatives.
(5) Two (2) members appointed by the governor.
(b) The members of the council shall be selected so as to give representation to the various geographical areas of Indiana.
(c) The members of the council shall annually elect a chairperson of the council from among the members.
(d) Members of the council shall serve for a two (2) year term and may be reappointed.
(e) The appointing authority may remove an appointed member of the council for cause. Cause includes the failure to attend at least two (2) meetings within a one (1) year period.
(b) Attending a meeting of the council as a member is a lawful excuse for a student to be absent from school, when verified by a certificate of the state superintendent of public instruction. A student excused from school attendance under this section may not be recorded as being absent on any date for which the excuse is operative and may not be penalized by the school in any manner.
(b) The
(1) appropriations made to the fund by the general assembly; and
(2) grants, gifts, and donations intended for deposit in the fund.
(b) Expenses of administering the fund shall be paid from money in the fund.
(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that
accrues from these investments shall be deposited in the fund.
(d) Money in the fund at the end of a fiscal year does not revert
to the state general fund.
(e) Money in the fund is available, with the approval of the
budget agency, to augment and supplement the funds appropriated
to the department of education to implement this chapter.
(b) The following apply if the authority enters into a contract under subsection (a):
(1) The contract between the authority and a producer of SNG for the sale and purchase of SNG must be a purchase contract and is subject to all the requirements of this chapter.
(2) Contracts for services the authority determines are necessary and appropriate to effectuate SNG sales and the related transportation and delivery of SNG, including contracts authorizing third parties to act as the authority's agent in selling the SNG, must be related contracts.
(3) Contracts between the authority and regulated energy utilities for the crediting and charging of the proceeds and costs to all retail end use customers, including the billing and collecting of any net costs, must be management contracts subject to section 22 of this chapter.
(c) The:
(1) proceeds of the sales of SNG;
(2) costs of purchasing, transporting, and delivering the SNG;
(3) authority's administrative costs;
(4) costs incurred in carrying out this section by an agent of the authority; and
(5) costs associated with supplying working capital, maintaining financial reserves, and allowing defaults by SNG purchasers or retail end use customers;
shall be allocated to the retail end use customers of each regulated energy utility based on the proportion of the amount of gas delivered by the regulated energy utility to the total amount of gas delivered by all regulated energy utilities in the immediately
preceding calendar year. The commission shall determine a just
and reasonable method for allocating the credits and charges to the
retail end use customers. The mechanism and processes the
authority uses to calculate the costs must be capable of audit and
verification.
(d) The obligation of the authority to pay for SNG or for any
services under a contract entered into under this chapter is limited
to the funds available in the account plus any other amount
recoverable by the authority through a provision included in a
contract under this section. An obligation under this section is not
supported by the full faith and credit of the state.
(1) The commissioner of the Indiana department of administration.
(2) The director of the budget agency. The director of the budget agency is not required to approve a contract:
(A) for supplies under IC 5-22, unless the budget agency is required to approve the contract under rules or written policies adopted under IC 5-22; or
(B) for public works under IC 4-13.6, if the estimated cost of the contract is less than one hundred thousand dollars ($100,000).
(3) The attorney general, as required by section 14.3 of this chapter.
(b) Each of the persons listed in subsection (a) may delegate to another person the responsibility to approve contracts under this section. The delegation must be in writing and must be filed with the Indiana department of administration.
(c) The Indiana department of administration may adopt rules under IC 4-22-2 to provide for electronic approval of contracts. Electronic approval may include obtaining the equivalent of a signature from all contracting parties using an electronic method that does not comply with IC 5-24 (the electronic digital signature act), so long as the method allows the party to read the terms of the contract and to manifest the party's agreement to the contract by clicking on an "ok", an "agree", or a similarly labeled button or allows the party to not agree to the contract by clicking on a "cancel", "don't agree", "close window", or similarly labeled button. Rules adopted under this subsection must provide for the following:
(1) Security to prevent unauthorized access to the approval process.
(2) The ability to convert electronic approvals into a medium allowing persons inspecting or copying contract records to know when approval has been given.
The rules adopted under this subsection may include any other provisions the department considers necessary.
(d) The Indiana department of administration shall maintain a file of information concerning contracts and leases to which a state agency is a party.
(1) An order adopted by the commissioner of the Indiana department of transportation under IC 9-20-1-3(d) or IC 9-21-4-7(a) and designated by the commissioner as an emergency rule.
(2) An action taken by the director of the department of natural resources under IC 14-22-2-6(d) or IC 14-22-6-13.
(3) An emergency temporary standard adopted by the occupational safety standards commission under IC 22-8-1.1-16.1.
(4) An emergency rule adopted by the solid waste management board under IC 13-22-2-3 and classifying a waste as hazardous.
(5) A rule, other than a rule described in subdivision (6), adopted by the department of financial institutions under IC 24-4.5-6-107 and declared necessary to meet an emergency.
(6) A rule required under IC 24-4.5-1-106 that is adopted by the department of financial institutions and declared necessary to meet an emergency under IC 24-4.5-6-107.
(7) A rule adopted by the Indiana utility regulatory commission to address an emergency under IC 8-1-2-113.
(8) An emergency rule adopted by the state lottery commission under IC 4-30-3-9.
(9) A rule adopted under IC 16-19-3-5 or IC 16-41-2-1 that the executive board of the state department of health declares is necessary to meet an emergency.
(10) An emergency rule adopted by the Indiana finance authority under IC 8-21-12.
(11) An emergency rule adopted by the insurance commissioner under IC 27-1-23-7.
(12) An emergency rule adopted by the Indiana horse racing commission under IC 4-31-3-9.
(13) An emergency rule adopted by the air pollution control board, the solid waste management board, or the water pollution control board under IC 13-15-4-10(4) or to comply with a deadline required by or other date provided by federal law, provided:
(A) the variance procedures are included in the rules; and
(B) permits or licenses granted during the period the emergency rule is in effect are reviewed after the emergency rule expires.
(14) An emergency rule adopted by the Indiana election commission under IC 3-6-4.1-14.
(15) An emergency rule adopted by the department of natural resources under IC 14-10-2-5.
(16) An emergency rule adopted by the Indiana gaming commission under IC 4-32.2-3-3(b), IC 4-33-4-2, IC 4-33-4-3, IC 4-33-4-14, IC 4-33-22-12, or IC 4-35-4-2.
(17) An emergency rule adopted by the alcohol and tobacco commission under IC 7.1-3-17.5, IC 7.1-3-17.7, or IC 7.1-3-20-24.4.
(18) An emergency rule adopted by the department of financial institutions under IC 28-15-11.
(19) An emergency rule adopted by the office of the secretary of family and social services under IC 12-8-1-12.
(20) An emergency rule adopted by the office of the children's health insurance program under IC 12-17.6-2-11.
(21) An emergency rule adopted by the office of Medicaid policy and planning under IC 12-15-41-15.
(22) An emergency rule adopted by the Indiana state board of animal health under IC 15-17-10-9.
(23) An emergency rule adopted by the board of directors of the Indiana education savings authority under IC 21-9-4-7.
(24) An emergency rule adopted by the Indiana board of tax review under IC 6-1.1-4-34 (repealed).
(25) An emergency rule adopted by the department of local government finance under IC 6-1.1-4-33 (repealed).
(26) An emergency rule adopted by the boiler and pressure vessel rules board under IC 22-13-2-8(c).
(27) An emergency rule adopted by the Indiana board of tax
review under IC 6-1.1-4-37(l) (repealed) or an emergency rule
adopted by the department of local government finance under
IC 6-1.1-4-36(j) (repealed) or IC 6-1.1-22.5-20.
(28) An emergency rule adopted by the board of the Indiana
economic development corporation under IC 5-28-5-8.
(29) A rule adopted by the department of financial institutions
under IC 34-55-10-2.5.
(30) A rule adopted by the Indiana finance authority:
(A) under IC 8-15.5-7 approving user fees (as defined in
IC 8-15.5-2-10) provided for in a public-private agreement
under IC 8-15.5;
(B) under IC 8-15-2-17.2(a)(10):
(i) establishing enforcement procedures; and
(ii) making assessments for failure to pay required tolls;
(C) under IC 8-15-2-14(a)(3) authorizing the use of and
establishing procedures for the implementation of the
collection of user fees by electronic or other nonmanual
means; or
(D) to make other changes to existing rules related to a toll
road project to accommodate the provisions of a public-private
agreement under IC 8-15.5.
(31) An emergency rule adopted by the board of the Indiana
health informatics corporation under IC 5-31-5-8.
(32) An emergency rule adopted by the athletic commission under
IC 25-9-1-4.5.
(32) An emergency rule adopted by the department of child
services under IC 31-25-2-21, IC 31-27-2-4, IC 31-27-4-2, or
IC 31-27-4-3.
(32) (33) An emergency rule adopted by the Indiana real estate
commission under IC 25-34.1-2-5(15).
(b) The following do not apply to rules described in subsection (a):
(1) Sections 24 through 36 of this chapter.
(2) IC 13-14-9.
(c) After a rule described in subsection (a) has been adopted by the
agency, the agency shall submit the rule to the publisher for the
assignment of a document control number. The agency shall submit the
rule in the form required by section 20 of this chapter and with the
documents required by section 21 of this chapter. The publisher shall
determine the format of the rule and other documents to be submitted
under this subsection.
(d) After the document control number has been assigned, the
agency shall submit the rule to the publisher for filing. The agency
shall submit the rule in the form required by section 20 of this chapter
and with the documents required by section 21 of this chapter. The
publisher shall determine the format of the rule and other documents
to be submitted under this subsection.
(e) Subject to section 39 of this chapter, the publisher shall:
(1) accept the rule for filing; and
(2) electronically record the date and time that the rule is
accepted.
(f) A rule described in subsection (a) takes effect on the latest of the
following dates:
(1) The effective date of the statute delegating authority to the
agency to adopt the rule.
(2) The date and time that the rule is accepted for filing under
subsection (e).
(3) The effective date stated by the adopting agency in the rule.
(4) The date of compliance with every requirement established by
law as a prerequisite to the adoption or effectiveness of the rule.
(g) Subject to subsection (h), IC 14-10-2-5, IC 14-22-2-6,
IC 22-8-1.1-16.1, and IC 22-13-2-8(c), and except as provided in
subsections (j), (k), and (l), a rule adopted under this section expires
not later than ninety (90) days after the rule is accepted for filing under
subsection (e). Except for a rule adopted under subsection (a)(13),
(a)(24), (a)(25), or (a)(27), the rule may be extended by adopting
another rule under this section, but only for one (1) extension period.
The extension period for a rule adopted under subsection (a)(28) may
not exceed the period for which the original rule was in effect. A rule
adopted under subsection (a)(13) may be extended for two (2)
extension periods. Subject to subsection (j), a rule adopted under
subsection (a)(24), (a)(25), or (a)(27) may be extended for an unlimited
number of extension periods. Except for a rule adopted under
subsection (a)(13), for a rule adopted under this section to be effective
after one (1) extension period, the rule must be adopted under:
(1) sections 24 through 36 of this chapter; or
(2) IC 13-14-9;
as applicable.
(h) A rule described in subsection (a)(8), (a)(12), or (a)(29) expires
on the earlier of the following dates:
(1) The expiration date stated by the adopting agency in the rule.
(2) The date that the rule is amended or repealed by a later rule
adopted under sections 24 through 36 of this chapter or this
section.
(i) This section may not be used to readopt a rule under IC 4-22-2.5.
(j) A rule described in subsection (a)(24) or (a)(25) expires not later than January 1, 2006.
(k) A rule described in subsection (a)(28) expires on the expiration date stated by the board of the Indiana economic development corporation in the rule.
(l) A rule described in subsection (a)(30) expires on the expiration date stated by the Indiana finance authority in the rule.
(m) A rule described in subsection (a)(5) or (a)(6) expires on the date the department is next required to issue a rule under the statute authorizing or requiring the rule.
(1) The commission shall have fingerprints taken of an applicant for a license before approving the applicant for admission to the racing premises.
(2) Persons not appearing at the racing premises shall submit their fingerprints in the manner prescribed by the commission.
(b) Except as provided in subsection (d), fingerprints required by this section must be submitted on forms prescribed by the commission.
(c) The commission may forward to the Federal Bureau of Investigation or any other agency for processing all fingerprints submitted by license applicants. The commission shall maintain a file of fingerprints.
(d) The commission may accept the results of fingerprints taken within the preceding five (5) years and accepted by a racing body in another racing jurisdiction. The commission may require that acceptance of fingerprints under this subsection be dependent on the existence of a reciprocal agreement through which the state providing the fingerprints agrees to accept fingerprints from Indiana.
(e) The commission shall coordinate with the state police department for the storage of fingerprints submitted under this section.
Chapter 22. Boxing and Mixed Martial Arts
Sec. 1. As used in this chapter, "boxing" means the art of attack and defense with the fists, or feet in the case of kickboxing, practiced as a sport.
Sec. 2. As used in this chapter, "mixed martial arts" means the unarmed physical confrontation of persons involving the use, subject to limitations as established by the commission, of a combination of techniques from different disciplines of the martial arts, including grappling, kicking, and striking.
Sec. 3. As used in this chapter, "professional boxer" means a person who competes for money, teaches, pursues, or assists in the practice of boxing as a means to obtain a livelihood or pecuniary gain.
Sec. 4. As used in this chapter, "matchmaker" means a person who, under contract, agreement, or other arrangement with a boxer, acts as a booker, an agent, a booking agent, or a representative to secure:
(1) an engagement; or
(2) a contract;
for the boxer.
Sec. 5. As used in this chapter, "sparring" means combat in which participants intend to and actually:
(1) inflict kicks, punches, and blows; and
(2) apply other techniques;
that may reasonably be expected to inflict injury on an opponent in a contest, exhibition, or performance.
Sec. 6. (a) As used in this chapter, and except as provided in section 18 of this chapter, "promoter" means the person primarily responsible for organizing, promoting, and producing a professional boxing or sparring, professional unarmed combat, or professional wrestling match, contest, or exhibition.
(b) The term does not include a hotel, casino, resort, or other commercial establishment hosting or sponsoring a professional boxing or sparring, professional unarmed combat, or professional wrestling match, contest, or exhibition, unless:
(1) the hotel, casino, resort, or other commercial establishment is primarily responsible for organizing, promoting, and producing the match, contest, or exhibition; and
(2) there is no other person primarily responsible for organizing, promoting, and producing the match, contest, or exhibition.
Sec. 7. As used in this chapter, "unarmed combat" means the practice, or any related practice, of mixed martial arts or martial arts.
Sec. 8. As used in this chapter, "unarmed competitor" means a
person who engages in an unarmed combat match, contest,
exhibition, or performance.
Sec. 9. (a) As used in this chapter, "fund" refers to the athletic
fund created by this section.
(b) The athletic fund is created for purposes of administering
this chapter. The fund shall be administered by the Indiana gaming
commission.
(c) Expenses of administering the fund shall be paid from money
in the fund.
(d) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that
accrues from these investments shall be deposited in the state
general fund.
(e) The fund consists of:
(1) appropriations made by the general assembly;
(2) fees collected under this chapter; and
(3) penalties collected under this chapter.
(f) An amount necessary to administer this chapter is
continually appropriated from the fund to the Indiana gaming
commission.
(g) If the balance in the fund at the end of a particular fiscal
year exceeds one hundred thousand dollars ($100,000), the amount
that exceeds one hundred thousand dollars ($100,000) reverts to
the state general fund.
Sec. 10. The commission shall ensure the:
(1) safety of participants in;
(2) fairness of; and
(3) integrity of;
sparring, boxing, and unarmed combat matches or exhibitions in
Indiana.
Sec. 11. (a) The executive director of the commission may
appoint and remove deputies for use by the commission. The
commission shall, when the commission considers it advisable,
direct a deputy to be present at any place where sparring, boxing,
or unarmed combat matches or exhibitions are to be held under
this chapter. The deputies shall ascertain the exact conditions
surrounding the match or exhibition and make a written report of
the conditions in the manner and form prescribed by the
commission.
(b) The executive director of the commission may appoint and
remove a secretary for the commission, who shall:
(1) keep a full and true record of all the commission's proceedings;
(2) preserve at its general office all the commission's books, documents, and papers; and
(3) prepare for service notices and other papers as may be required by the commission.
The executive director of the commission may employ only such clerical employees as are actually necessary and fix their salaries as provided by law.
(c) The executive director of the commission or a deputy appointed under subsection (a) may execute orders, subpoenas, continuances, and other legal documents on behalf of the commission.
(d) All expenses incurred in the administration of this chapter shall be paid from the fund upon appropriation being made for the expenses.
Sec. 12. (a) In accordance with IC 35-45-18-1(b), the commission may adopt rules under IC 4-22-2 to regulate the conduct of the following:
(1) Mixed martial arts.
(2) Martial arts, including the following:
(A) Jujutsu.
(B) Karate.
(C) Kickboxing.
(D) Kung fu.
(E) Tae kwon do.
(F) Judo.
(G) Sambo.
(H) Pankration.
(I) Shootwrestling.
(3) Professional wrestling.
(4) Boxing.
(5) Sparring.
(b) The commission may adopt emergency rules under IC 4-22-2-37.1 if the commission determines that:
(1) the need for a rule is so immediate and substantial that the ordinary rulemaking procedures under IC 4-22-2 are inadequate to address the need; and
(2) an emergency rule is likely to address the need.
Sec. 13. (a) Boxing, sparring, and unarmed combat matches or exhibitions, whether or not for prizes or purses, may be held in Indiana.
(b) The commission:
(1) has the sole direction, management, control, and jurisdiction over all boxing, sparring, and unarmed combat matches or exhibitions to be conducted, held, or given in Indiana; and
(2) may issue licenses for those matches or exhibitions.
(c) A boxing, sparring, or unarmed combat match or an exhibition that is:
(1) conducted by any school, college, or university within Indiana; or
(2) sanctioned by United States Amateur Boxing, Inc.;
is not subject to the provisions of this chapter requiring a license. The term "school, college, or university" does not include a school or other institution for the principal purpose of furnishing instruction in boxing, or other athletics.
(d) Except as provided under section 18 of this chapter, no boxing, sparring, or unarmed combat match or exhibition, except as provided in this chapter, may be held or conducted within Indiana except under a license and permit issued by the commission in accordance with this chapter and the rules adopted under this chapter.
Sec. 14. (a) The commission may:
(1) cause to be issued an annual license in writing for holding boxing, sparring, or unarmed combat matches or exhibitions to any person who is qualified under this chapter; and
(2) adopt rules to establish the qualifications of the applicants.
(b) In addition to a general license, a person must, before conducting any particular boxing, sparring, or unarmed combat match or exhibition where one (1) or more contests are to be held, obtain a permit from the commission.
(c) Annual licenses may be revoked or suspended by the commission upon hearing and proof that any holder of an annual license has violated this chapter or any rule or order of the commission.
(d) A person who knowingly, recklessly, or intentionally conducts a boxing, sparring, or unarmed combat match or exhibition without first obtaining a license or permit commits a Class B misdemeanor.
Sec. 15. (a) Applications for licenses or permits to conduct or participate in, either directly or indirectly, a boxing, sparring, or unarmed combat match or exhibition must be:
(1) made in writing upon forms prescribed by the commission
and shall be addressed to and filed with the gaming
commission; and
(2) verified by the applicant, if an individual, or by an officer
of the club, corporation, or association in whose behalf the
application is made.
(b) The application for a permit to conduct a particular boxing,
sparring, or unarmed combat match or exhibition must, among
other things, state:
(1) the time and exact place at which the boxing, sparring, or
unarmed combat match or exhibition is proposed to be held;
(2) the names of the contestants who will participate and their
seconds;
(3) the seating capacity of the buildings or the hall in which
such exhibition is proposed to be held;
(4) the proposed admission charge;
(5) the amount of the compensation percentage of gate
receipts that is proposed to be paid to each of the participants;
(6) the name and address of the applicant;
(7) the names and addresses of all the officers if the applicant
is a club, a corporation, or an association; and
(8) the record of each contestant from a source approved by
the commission.
(c) The commission shall keep records of the names and
addresses of all persons receiving permits and licenses.
Sec. 16. (a) As used in this section, "applicant" means a person
applying for a promoter's license or permit.
(b) The commission shall require an applicant to provide:
(1) information, including fingerprints, that is needed to
facilitate access to criminal history information; and
(2) financial information, to the extent allowed by law.
(c) The state police department shall:
(1) provide assistance in obtaining criminal history
information of an applicant; and
(2) forward fingerprints submitted by an applicant to the
Federal Bureau of Investigation for the release of an
applicant's criminal history information for the purposes of
licensure under this chapter.
(d) The applicant shall pay any fees associated with the release
of the criminal history information of the applicant.
Sec. 17. All promoters, either corporations or natural persons,
physicians, referees, judges, timekeepers, matchmakers,
professional boxers, unarmed competitors, managers of
professional boxers or unarmed competitors, trainers and seconds,
shall be licensed as provided in this chapter, and such a
corporation or person may not be permitted to participate, either
directly or indirectly, in any such boxing, sparring, or unarmed
combat match or exhibition, or the holding thereof, unless the
corporation and all such persons have first procured licenses. A
contest conforming to the rules and requirements of this chapter
is not considered to be a prizefight.
Sec. 18. (a) As used in this section, "amateur mixed martial
arts" refers to mixed martial arts that is:
(1) performed for training purposes in a school or other
educational facility for no:
(A) purse; or
(B) prize with a value greater than one hundred dollars
($100); or
(2) performed in a match, contest, exhibition, or performance
for no:
(A) purse; or
(B) prize with a value greater than one hundred dollars
($100).
(b) As used in this section, "promoter" means the person
primarily responsible for organizing, promoting, and producing an
amateur mixed martial arts match or exhibition. The term does not
include a hotel, casino, resort, or other commercial establishment
hosting or sponsoring an amateur mixed martial arts match unless:
(1) the hotel, casino, resort, or other commercial
establishment is primarily responsible for organizing,
promoting, and producing the match or exhibition; and
(2) there is no other person primarily responsible for
organizing, promoting, and producing the match or
exhibition.
(c) For amateur mixed martial arts matches or exhibitions, only:
(1) a body sanctioning the match or exhibition; and
(2) the promoter of the match or exhibition;
must procure licenses under this chapter. The commission shall
develop procedures and standards governing application for
licensure and license renewal of bodies sanctioning a match or
exhibition and promoters under this section. The commission shall
develop procedures for inspection and enforcement with respect to
licenses issued under this subsection.
(d) The commission shall adopt rules under IC 4-22-2 to license
sanctioning bodies and promoters required to be licensed under
this chapter.
(e) The commission shall adopt rules under IC 4-22-2 that apply
to each match or exhibition covered under this section and that
determine requirements for the following:
(1) The presence of a medical doctor licensed under
IC 25-22.5.
(2) The presence of an ambulance.
(3) Requirements for medical and life insurance to be carried
for each participant.
(4) The need for medical tests, including:
(A) tests for HIV;
(B) pregnancy tests for women participants; and
(C) screening tests for illegal drugs.
Sec. 19. A permit or license may not be issued to any person who
has not complied with this chapter or who, before the applications,
failed to obey a rule or order of the commission. In the case of a
club, corporation, or association, a license or permit may not be
issued to it if, before its application, any of its officers have violated
this chapter or any rule or order of the commission. A promoter,
physician, referee, judge, timekeeper, matchmaker, professional
boxer, unarmed competitor, manager of a professional boxer or
unarmed competitor, trainer, or second may not be licensed if the
person holds a federal gambling stamp. A license or permit when
issued must recite that the person to whom it is granted has
complied with this chapter and that a license or permit is not
transferable.
Sec. 20. The commission has full power and authority to limit
the number of boxing, sparring, or unarmed combat matches or
exhibitions to be held or given by any person, club, organization,
or corporation in any city or town in Indiana.
Sec. 21. (a) A person to whom a permit is issued may not:
(1) hold the match or exhibition at any other time or place;
(2) permit any other contestant to participate in the match or
exhibition;
(3) charge a greater rate or rates of admission; or
(4) pay a greater fee, compensation, or percentage to
contestants than that specified in the application filed before
the issuance of the permit.
(b) Notwithstanding subsection (a), in case of emergency the
commission may, upon application, allow a person to hold a
boxing, sparring, or unarmed combat match or exhibition
wherever and whenever it considers fit within the city in which the
person is located and substitute contestants or seconds as
circumstances may require.
Sec. 22. In case the commission refuses to grant a license or
permit to any applicant, the applicant, at the applicant's option, is
entitled to a hearing in the manner provided by this chapter, but
if the commission, before the refusal, after a hearing, makes a valid
finding that the applicant has been guilty of disobeying any rule or
order of the commission, or of any provision of this chapter, the
applicant is not entitled to a license or permit; and in case any
boxing, sparring, or unarmed combat match, or exhibition has
been conducted by any person, club, corporation, or association
under this chapter, the commission on its own motion, or on the
petition of any resident of Indiana, may conduct a hearing to
determine whether such person, club, corporation, or association
has disobeyed any rule or order of the commission or has been
guilty of any violation of this chapter.
Sec. 23. Any hearing by the commission must be in accordance
with IC 4-21.5-3.
Sec. 24. All buildings or structures used, or in any way to be
used for the purpose of holding or giving therein boxing, sparring,
or unarmed combat matches or exhibitions, must be properly
ventilated and provided with fire exits and fire escapes, if
necessary, and in all manner must conform to the laws, ordinances,
and regulations pertaining to buildings in the city or town where
situated.
Sec. 25. (a) A person shall not:
(1) permit any person less than eighteen (18) years of age to
participate in any boxing or sparring match or exhibition;
(2) permit any gambling on the result of, or on any
contingency in connection with, any boxing or sparring match
or exhibition conducted by it; or
(3) participate in or permit any sham or collusive boxing or
sparring match or exhibition.
(b) A person who violates this section, in addition to any
criminal penalty:
(1) shall have the person's license or permit revoked,
suspended, or restricted by the commission;
(2) shall be placed on probation by the commission;
(3) shall pay a civil penalty imposed by the commission not to
exceed one thousand dollars ($1,000);
(4) is ineligible for a license or permit at any future time; or
(5) is subject to the imposition by the commission of any
combination of the penalties set forth in subdivisions (1)
through (4).
Sec. 26. (a) A person shall not:
(1) participate in any sham or collusive boxing or sparring
match or exhibition where the match or exhibition is
conducted by a licensed person; or
(2) being less than eighteen (18) years of age, participate in
any boxing or sparring match or exhibition.
(b) For a first offense, in addition to the fine, a person who is a
licensed contestant in Indiana and violates this section:
(1) shall have the person's license or permit revoked,
suspended, or restricted by the commission;
(2) shall be placed on probation by the commission;
(3) shall pay a civil penalty imposed by the commission not to
exceed one thousand dollars ($1,000);
(4) is ineligible for a license or permit at any future time; or
(5) is subject to the imposition by the commission of any
combination of the penalties set forth in subdivisions (1)
through (4).
For a second offense, a licensed contestant who violates this section
may be forever barred from receiving any license or permit or
participating in any boxing or sparring match or exhibition in
Indiana.
(c) A person who gambles on the result of, or on any
contingency in connection with, any boxing or sparring match or
exhibition and is convicted under IC 35-45-5 shall, in addition to
any criminal penalty imposed, be penalized as provided in
subsection (b).
Sec. 27. (a) Each contestant for boxing, sparring, or unarmed
combat shall be examined within two (2) hours before entering the
ring by a competent physician licensed under IC 25-22.5 appointed
by the commission. The physician shall certify in writing that each
contestant is physically fit to engage in the contest if the physician
so determines, and the physician's certificate shall be delivered to
the commission before the contest. The physician shall mail the
report of examination to the commission within twenty-four (24)
hours after the contest. Blank forms of physicians' reports shall be
furnished to physicians by the commission, and questions on blank
forms must be answered in full. No match, contest, or exhibition
shall be held unless a licensed physician is in attendance. Any boxer
or unarmed competitor who, in the opinion of the physician, is
physically unfit to enter the match or exhibition shall be excused by
the commission or its deputy. During the conduct of the match or
exhibition, the physician may observe the physical condition of the
boxers or unarmed competitors and if, in the opinion of the
physician, any contestant in any match or exhibition is physically
unfit to continue, the physician shall advise the referee.
(b) A boxing or sparring match or exhibition may not last more
than twelve (12) rounds, and each round may not last more than
three (3) minutes. There must not be less than a one (1) minute
intermission between each round. The commission may for any
bout or any class of contestants limit the number of rounds of the
bout within the maximum of twelve (12) rounds.
(c) Any contestant in a boxing or sparring match or an
exhibition must wear standard gloves, weighing at least eight (8)
ounces, and the gloves worn by each of the contestants must be
equal in weight.
(d) At each boxing, sparring, or unarmed combat match or
exhibition there must be in attendance, at the expense of the person
conducting the match or exhibition, a licensed referee who shall
direct and control the match or exhibition. Before starting each
contest, the referee shall ascertain from each contestant the name
of the contestant's chief second, and shall hold the chief second
responsible for the conduct of the chief second's assistant seconds
during the contest. The referee may declare forfeited a part or all
of any remuneration or purse belonging to the contestants, or one
(1) of them, if, in the referee's judgment, the contestant or
contestants are not honestly competing. Any forfeited amount shall
be paid into the fund.
(e) There must also be in attendance at the expense of the person
conducting the match or exhibition three (3) licensed judges who
shall, at the termination of each boxing, sparring, or unarmed
combat match or exhibition render their decisions as to the winner.
(f) A person who holds any boxing, sparring, or unarmed
combat match or exhibition in violation of this section commits a
Class A infraction.
(g) A physician who knowingly certifies falsely to the physical
condition of any contestant commits a Class B infraction.
Sec. 28. (a) A contestant may not participate in any boxing,
sparring, or unarmed combat match or exhibition unless registered
and licensed with the commission, which license must be renewed
biennially. The license fee and the renewal fee may not be less than
five dollars ($5), paid at the time of the application for the license
or renewal.
(b) Any person who desires to be registered and licensed as a contestant shall file an application in writing with the executive director of the commission stating:
(1) the correct name of the applicant;
(2) the date and place of the applicant's birth;
(3) the place of the applicant's residence; and
(4) the applicant's employment, business, or occupation, if any.
The application must be verified under oath of the applicant. An application for a renewal license must be in similar form.
(c) No assumed or ring names shall be used in any application nor in any advertisement of any contest, unless the ring or assumed name has been registered with the commission with the correct name of the applicant.
(d) Each application for license by a contestant or for a license renewal must be accompanied by the certificate of a physician residing within Indiana who is licensed as provided in this article and has practiced in Indiana for not less than five (5) years, certifying that the physician has made a thorough physical examination of the applicant, and that the applicant is physically fit and qualified to participate in boxing, sparring, or unarmed combat matches or exhibitions.
Sec. 29. (a) The commission shall, upon proper application, grant licenses to competent referees and judges whose qualifications may be tested by the commission, and the commission may revoke any such license granted to any referee or judge upon cause as the commission finds sufficient. A referee's or judge's license must be renewed biennially. No person shall be permitted to act as referee or judge in Indiana without a license.
(b) The application for license as referee, or renewal thereof, shall be accompanied by a fee established by the commission.
(c) The commission shall appoint, from among licensed officials, all officials for all contests held under this chapter.
Sec. 30. The commission may declare any person who has been convicted of an offense under IC 35-48 ineligible to participate in any boxing, sparring, or unarmed combat match or exhibition, or any other activity or event regulated by the commission, notwithstanding that the person may hold a valid license issued by the commission. The period of ineligibility shall be for not less than six (6) months nor more than three (3) years, as determined by the commission. If a convicted person is declared ineligible, the commission shall suspend the person and declare the person
ineligible to participate in any boxing, sparring, or unarmed
combat match or exhibition, or any other activity or event
regulated by the commission, as soon as it discovers the conviction,
but the period of ineligibility shall commence from the actual date
of the conviction. During the period of ineligibility, the suspended
person may reapply to the commission for a license.
Sec. 31. (a) Any license under this chapter may be revoked or
suspended by the commission for reasons sufficient under this
chapter.
(b) If a person displays to the public credentials issued by the
commission that:
(1) have been revoked or suspended under this chapter; or
(2) have expired;
the commission may declare the person ineligible for a period to be
determined by the commission to participate in any boxing,
sparring, or unarmed combat match, exhibition, or other activity
regulated by the commission.
Sec. 32. (a) Every person, club, corporation, firm, or association
that may conduct any match or exhibition under this chapter shall
do the following within twenty-four (24) hours after the end of the
match or exhibition:
(1) Furnish to the commission, by mail, a written report duly
verified by that person or, if a club, corporation, firm, or
association, by one (1) of its officers, showing the amount of
the gross proceeds for the match or exhibition and other
related matters as the commission may prescribe.
(2) Pay a tax of five percent (5%) of the price from the sale of
each admission ticket to the match or exhibition, which price
is a separate and distinct charge and may not include any tax
imposed on and collected on account of the sale of the ticket.
Money derived from the tax shall be deposited in the fund.
(3) Pay all fees established by the commission necessary to
cover the administrative costs of its regulatory oversight
function.
The commission may waive the tax on the price of admission for
complimentary admissions.
(b) Before any license is granted for any boxing, sparring, or
unarmed combat match or exhibition in Indiana, a bond or other
instrument that provides financial recourse must be provided to
the commission. The instrument must be:
(1) in an amount determined by the commission;
(2) approved as to form and sufficiency of the sureties by the
commission;
(3) payable to the state; and
(4) conditioned for the payment of the tax imposed, the
officials and contestants, and compliance with this chapter
and the valid rules of the commission.
Sec. 33. Every promoter holding or showing any public boxing,
sparring, mixed martial arts, or unarmed combat match or
exhibition for viewing in Indiana on a closed circuit telecast, pay
per view telecast, or subscription television that is viewed by
subscribers who are not present at the venue shall furnish the
executive director of the commission a written report, under oath,
stating the amount of gross proceeds from the closed circuit
telecast, pay per view telecast, or subscription television viewing in
Indiana and any other matter as the commission may prescribe.
The promoter shall, within seventy-two (72) hours after the
determination of the outcome of the match or exhibition, pay a tax
of three percent (3%) of the gross receipts from the viewing of the
match or exhibition on a closed circuit telecast, pay per view
telecast, or subscription television. However, the tax may not
exceed fifty thousand dollars ($50,000) for each event. Money
derived from the tax shall be placed in the state general fund. The
budget agency may augment appropriations from the fund to the
Indiana gaming commission to regulate boxing, sparring, unarmed
combat, and any other form of mixed martial arts.
Sec. 34. Whenever a report under section 32 or 33 of this
chapter is unsatisfactory to the state treasurer, the state treasurer
may examine or cause to be examined the books and records of the
person, club, corporation, or association and subpoena and
examine, under oath, that person or officers and other persons as
witnesses for the purpose of determining the total amount of the
gross receipts derived from any contest, and the amount of tax due,
under this chapter, which tax the state treasurer may upon
examination, fix and determine. In case of default in the payment
of any tax due, together with the expenses incurred in making the
examination for a period of twenty (20) days after written notice to
the delinquent person, club, corporation, or association of the
amount fixed by the state treasurer as delinquent, the person, club,
corporation, or association shall be disqualified from receiving any
new license or permit, and the attorney general shall institute suit
upon the bond filed under section 32 of this chapter, to recover the
tax and penalties imposed by this chapter. In addition to the tax
due from the delinquent person, club, corporation, or association,
a penalty in the sum of not more than one thousand dollars
($1,000) for each offense shall be recovered by the attorney general
for the state.
Sec. 35. The commission may appoint official representatives,
designated as inspectors, each of whom shall receive from the
commission a card authorizing the official representative to act as
an inspector wherever the commission may designate the official
representative to act. One (1) inspector or deputy shall:
(1) be present at all boxing, sparring, or unarmed combat
matches or exhibitions and ensure that the rules of the
commission and this chapter are strictly observed; and
(2) be present at the counting up of the gross receipts and
immediately mail to the commission the final box office
statement received by the inspector or deputy from the person
or officers of the club, corporation, or association conducting
the match or exhibition.
Sec. 36. The commission shall determine the weights and classes
of boxers and unarmed competitors and the rules and regulations
of boxing and unarmed combat.
Sec. 37. All tickets of admission to any boxing, sparring, or
unarmed combat match or exhibition must clearly show the
purchase price. Tickets shall not be sold for more than the price
printed on the tickets. It is unlawful for any person, club,
corporation, or association to admit to a contest a number of
people greater than the seating capacity of the place where the
contest is held.
Sec. 38. A contestant shall not be paid for services before the
contest, and the referee and judges must determine that if any
contestant did not give an honest exhibition of the contestant's skill,
the contestant's services shall not be paid for.
Sec. 39. All fees received by the executive director of the
commission on behalf of the commission under this chapter shall
be paid into the fund.
Sec. 40. A person who knowingly, recklessly, or intentionally
violates this chapter commits a Class B misdemeanor.
Sec. 41. The commission may adopt rules under IC 4-22-2 to
administer this chapter.
Sec. 42. A licensee shall comply with the standards established
by the commission. A practitioner is subject to the disciplinary
sanctions under section 43 of this chapter if, after a hearing, the
commission finds any of the following concerning the practitioner:
(1) Failure, without just cause, to observe the terms of any
contract required to be on file with the commission.
(2) Violation of any of the provisions of the statutes, rules, or
orders of the commission.
(3) Interference with the official duties of other licensees, the
commission, or any administrative officer or representative
of the commission.
(4) Gambling that is otherwise prohibited by law on the result
of any bout permitted by the commission.
(5) Noncompetitive boxing, sparring, or unarmed combat or
the solicitation of noncompetitive boxers or unarmed
competitors.
(6) Failure to appear at designated times and places as
required by the commission.
(7) Bribery or attempted bribery of any licensee, employee, or
member of the commission.
(8) Employing or knowingly cooperating in fraud or material
deception in order to obtain any license or permit issued by
the commission.
(9) Conviction for a crime that has a direct bearing on the
applicant's or licensee's ability to perform acts that require a
license or permit issued by the commission.
(10) Unlicensed or unpermitted participation in any activity
in Indiana for which a license or permit issued by the
commission is required.
(11) Participating, directly or indirectly, in any agreement to
circumvent any rules or ruling of the commission.
(12) Any activity that undermines the integrity of boxing,
sparring, or unarmed combat.
Sec. 43. (a) The commission may impose any of the following
sanctions, singly or in combination, if the commission finds that a
licensee is subject to disciplinary sanctions under section 42 of this
chapter:
(1) Permanently revoke a licensee's license.
(2) Suspend a licensee's license.
(3) Censure a licensee.
(4) Issue a letter of reprimand.
(5) Place a licensee on probation status and require the
licensee to:
(A) report regularly to the commission upon the matters
that are the basis of probation;
(B) limit the licensee's participation at boxing, sparring, or
unarmed combat events to those areas prescribed by the
commission; or
(C) perform any acts, including community restitution or
service without compensation, or refrain from performing
any acts, that the commission considers appropriate to the
public interest or to the rehabilitation or treatment of the
licensee.
(6) Assess a civil penalty against the licensee for not more
than one thousand dollars ($1,000) for each violation listed in
section 42 of this chapter.
(7) Order a licensee to pay consumer restitution to a person
who suffered damages as a result of the conduct or omission
that was the basis for the disciplinary sanctions under this
chapter.
(b) When imposing a civil penalty under subsection (a)(6), the
commission shall consider a licensee's ability to pay the amount
assessed. If the licensee fails to pay the civil penalty within the time
specified by the commission, the commission may suspend the
licensee's license without additional proceedings. However, a
suspension may not be imposed if the sole basis for the suspension
is the licensee's inability to pay a civil penalty.
(c) The commission may withdraw or modify the probation
under subsection (a)(5) if the commission finds after a hearing that
the deficiency that required disciplinary action has been remedied
or that changed circumstances warrant a modification of the order.
Sec. 44. (a) The commission may summarily suspend a licensee's
license for ninety (90) days before a final adjudication or during
the appeals process if the commission finds that a licensee
represents a clear and immediate danger to the public's health,
safety, or property if the licensee is allowed to continue to
participate in boxing, sparring, or unarmed combat matches,
contests, or exhibitions. The summary suspension may be renewed
upon a hearing before the commission, and each renewal may be
for not more than ninety (90) days.
(b) Before the commission may summarily suspend a license
under this section, the commission shall make a reasonable attempt
to notify the licensee of:
(1) a hearing by the commission to suspend the licensee's
license; and
(2) information regarding the allegation against the licensee.
The commission shall also notify the licensee that the licensee may
provide a written or an oral statement to the commission on the
licensee's behalf before the commission issues an order for
summary suspension. A reasonable attempt to notify the licensee
is made if the commission attempts to notify the licensee by
telephone or facsimile at the last telephone number or facsimile
number of the licensee on file with the commission.
Sec. 45. The commission may reinstate a license that has been
suspended under this chapter if, after a hearing, the commission is
satisfied that the applicant is able to participate at a boxing,
sparring, or unarmed combat match, contest, or exhibition in a
professional manner and with reasonable skill. As a condition of
reinstatement, the commission may impose disciplinary or
corrective measures authorized under this chapter.
Sec. 46. The commission may not reinstate a license that has
been revoked under this chapter. An individual whose license has
been revoked under this chapter may not apply for a new license
until seven (7) years after the date of revocation.
Sec. 47. A licensee may petition the commission to accept the
surrender of the licensee's license instead of having a hearing
before the commission. The licensee may not surrender the
licensee's license without the written approval of the commission,
and the commission may impose any conditions appropriate to the
surrender or reinstatement of a surrendered license.
Sec. 48. A licensee who has been subjected to disciplinary
sanctions may be required by the commission to pay the costs of
the proceeding. The licensee's ability to pay shall be considered
when costs are assessed. If the licensee fails to pay the costs, a
suspension may not be imposed solely upon the licensee's inability
to pay the amount assessed. These costs are limited to costs for the
following:
(1) Court reporters.
(2) Transcripts.
(3) Certification of documents.
(4) Photo duplication.
(5) Witness attendance and mileage fees.
(6) Postage.
(7) Expert witnesses.
(8) Depositions.
(9) Notarizations.
(10) Administrative law judges.
Sec. 49. (a) The commission may refuse to issue a license or may
issue a probationary license to an applicant for licensure if:
(1) the applicant has:
(A) been disciplined by a licensing entity of another state
or jurisdiction; or
(B) committed an act that would have subjected the
applicant to the disciplinary process if the applicant had
been licensed in Indiana when the act occurred; and
(2) the violation for which the applicant was or could have
been disciplined has a bearing on the applicant's ability to
competently and professionally participate in a boxing,
sparring, or unarmed combat match, contest, or exhibition in
Indiana.
(b) The board may:
(1) refuse to issue a license; or
(2) issue a probationary license;
to an applicant for licensure if the applicant participated in a
boxing, sparring, or unarmed combat match, contest, or exhibition
in Indiana without a license in violation of the law.
(c) Whenever the commission issues a probationary license, the
commission may require a licensee to do any of the following:
(1) Report regularly to the commission upon the matters that
are the basis of the discipline of the other state or jurisdiction.
(2) Limit participation in a boxing, sparring, or unarmed
combat match, contest, or exhibition to the areas prescribed
by the commission.
(3) Engage in community restitution or service without
compensation for the number of hours specified by the
commission.
(4) Perform or refrain from performing an act that the
commission considers appropriate to the public interest or to
the rehabilitation or treatment of the applicant.
(d) The commission shall remove any limitations placed on a
probationary license under this section if the commission finds
after a public hearing that the deficiency that required disciplinary
action has been remedied.
(b) If the assessor changes the underlying parcel characteristics,
including age, grade, or condition, of a property, from the previous
year's assessment date, the assessor shall document:
(1) each change; and
(2) the reason that each change was made.
In any appeal of the assessment, the assessor has the burden of
proving that each change was valid.
(1) the county assessor; or
(2) any of the sources listed in the rule, including county or state sales data, government studies, ratio studies, cost and depreciation tables, and other market analyses.
(b) Using the data described in subsection (a), the department of local government finance shall propose to establish annual adjustment factors for the affected tax districts for one (1) or more of the classes of real property. The proposal may provide for the equalization of annual adjustment factors in the affected township or county and in adjacent areas. The department of local government finance shall issue notice and provide opportunity for hearing in accordance with IC 6-1.1-14-4 and IC 6-1.1-14-9, as applicable, before issuing final annual adjustment factors.
(c) The annual adjustment factors finally determined by the department of local government finance after the hearing required under subsection (b) apply to the annual adjustment of real property under section 4.5 of this chapter for:
(1) the assessment date; and
(2) the real property;
specified in the final determination of the department of local government finance.
FOLLOWS [EFFECTIVE JANUARY 1, 2011]: Sec. 5. (a) A petition
for the reassessment of a real property situated within a township may
be filed with the department of local government finance on or before
March 31st of any year which is not a general election year and in
which no general reassessment of real property is made. A petition for
reassessment of real property applies only to the most recent real
property assessment date.
(b) The petition for reassessment must be signed by not less than the
following percentage of all the owners of taxable real property who
reside in the township:
(1) fifteen percent (15%) for a township which does not contain
an incorporated city or town;
(2) five percent (5%) for a township containing all or part of an
incorporated city or town which has a population of five thousand
(5,000) or less;
(3) four percent (4%) for a township containing all or part of an
incorporated city which has a population of more than five
thousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a township containing all or part of an
incorporated city which has a population of more than ten
thousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a township containing all or part of an
incorporated city which has a population of more than fifty
thousand (50,000) but not exceeding one hundred fifty thousand
(150,000); or
(6) one percent (1%) for a township containing all or part of an
incorporated city which has a population of more than one
hundred fifty thousand (150,000).
The signatures on the petition must be verified by the oath of one (1)
or more of the signers. And, A certificate of the county auditor stating
that the signers constitute the required number of resident owners of
taxable real property of the township must accompany the petition.
(c) Upon receipt of a petition under subsection (a), the
department of local government finance may order a reassessment
under section 9 of this chapter or conduct a reassessment under
section 31.5 of this chapter.
using guidelines determined by the department of local government
finance. Not later than November July 1, of the year preceding the year
in which a general reassessment becomes effective, 2011, and every
fourth year thereafter, the assessor determining the values of land
shall submit the values to the county property tax assessment board of
appeals. Not later than March 1 of the year in which a general
reassessment becomes effective, the county property tax assessment
board of appeals shall hold a public hearing in the county concerning
those values. The property tax assessment board of appeals shall give
notice of the hearing in accordance with IC 5-3-1.
(b) The county property tax assessment board of appeals shall
review the values submitted under subsection (a) and may make any
modifications it considers necessary to provide uniformity and equality.
The county property tax assessment board of appeals shall coordinate
the valuation of property adjacent to the boundaries of the county with
the county property tax assessment boards of appeals of the adjacent
counties using the procedures adopted by rule under IC 4-22-2 by the
department of local government finance. If the county assessor fails to
submit determine land values under subsection (a) to the county
property tax assessment board of appeals before November the July 1
of the year before the date the general reassessment under section 4 of
this chapter becomes effective, deadline, the county property tax
assessment board of appeals shall determine the values. If the county
property tax assessment board of appeals fails to determine the values
before the general reassessment becomes land values become
effective, the department of local government finance shall determine
the values.
(c) The county assessor shall notify all township assessors in the
county (if any) of the values. as modified by the county property tax
assessment board of appeals. Assessing officials shall use the values
determined under this section.
(d) A petition for the review of the land values determined by a
county assessor under this section may be filed with the
department of local government finance not later than forty-five
(45) days after the county assessor makes the determination of the
land values. The petition must be signed by at least the lesser of:
(1) one hundred (100) property owners in the county; or
(2) five percent (5%) of the property owners in the county.
(e) Upon receipt of a petition for review under subsection (d),
the department of local government finance:
(1) shall review the land values determined by the county
assessor; and
(2) after a public hearing, shall:
(A) approve;
(B) modify; or
(C) disapprove;
the land values.
(1) a general reassessment of property ;
(2) work required to be performed by local officials under 50 IAC 21; and
(3) other property assessment activities in the county, as determined by the department.
The department of local government finance may inform township assessors (if any), county assessors, and the presidents of county councils in writing if its check reveals that the general reassessment or other property assessment activities are not being properly conducted, work required to be performed by local officials under 50 IAC 21 is not being properly conducted, or property assessments are not being properly made.
(b) The failure of the department of local government finance to inform local officials under subsection (a) shall not be construed as an indication by the department that:
(1) the general reassessment or other property assessment activities are being properly conducted;
(2) work required to be performed by local officials under 50 IAC 21 is being properly conducted; or
(3) property assessments are being properly made.
(c) If the department of local government finance:
(1) determines under subsection (a) that a general reassessment or other assessment activities for a general reassessment year or any other year are not being properly conducted; and
(2) informs:
(A) the township assessor (if any) of each affected township;
(B) the county assessor; and
(C) the president of the county council;
in writing under subsection (a);
the department may order a state conducted assessment or reassessment under section 31.5 of this chapter to begin not less than sixty (60) days after the date of the notice under subdivision (2).
subdivision (2) and the proposed date for beginning the state conducted
assessment or reassessment that the general reassessment or other
assessment activities for the general reassessment are being properly
conducted, the department may rescind the order.
(d) If the department of local government finance:
(1) determines under subsection (a) that work required to be
performed by local officials under 50 IAC 21 is not being
properly conducted; and
(2) informs:
(A) the township assessor of each affected township (if any);
(B) the county assessor; and
(C) the president of the county council;
in writing under subsection (a);
the department may conduct the work or contract to have the work
conducted to begin not less than sixty (60) days after the date of the
notice under subdivision (2). If the department determines during the
period between the date of the notice under subdivision (2) and the
proposed date for beginning the work or having the work conducted
that work required to be performed by local officials under 50 IAC 21
is being properly conducted, the department may rescind the order.
(e) If the department of local government finance contracts to have
work conducted under subsection (d), the department shall forward the
bill for the services to the county and the county shall pay the bill under
the same procedures that apply to county payments of bills for
assessment or reassessment services under section 31.5 of this chapter.
(f) A county council president who is informed by the department
of local government finance under subsection (a) shall provide the
information to the board of county commissioners. A board of county
commissioners that receives information under this subsection may
adopt an ordinance to do either or both of the following:
(1) Determine that:
(A) the information indicates that the county assessor has
failed to perform adequately the duties of county assessor; and
(B) by that failure the county assessor forfeits the office of
county assessor and is subject to removal from office by an
information filed under IC 34-17-2-1(b).
(2) Determine that:
(A) the information indicates that one (1) or more township
assessors in the county have failed to perform adequately the
duties of township assessor; and
(B) by that failure the township assessor or township assessors
forfeit the office of township assessor and are subject to
removal from office by an information filed under
IC 34-17-2-1(b).
(g) A city-county council that is informed by the department of local
government finance under subsection (a) may adopt an ordinance
making the determination or determinations referred to in subsection
(f).
(b) The county auditor, except as provided in section 9 of this chapter, shall endorse on the instrument "duly entered for taxation subject to final acceptance for transfer" or another endorsement authorized under section 4 of this chapter.
(c) A lien for and the duty to pay property taxes that are due and owing is not released or otherwise extinguished if a county auditor endorses an instrument of transfer under this section. Property taxes that are due and owing on the affected parcel of property may be collected as if the county auditor had not endorsed the instrument of transfer.
(d) Except as provided in section 9 of this chapter, before the county auditor may enter or transfer real property described in subsection (a) on the last assessment list, enter lots or parcels described in a plat under section 3 of this chapter, consolidate parcels under section 16 of this chapter, or apportion the assessed value of the real property among the owners the owner must pay or otherwise satisfy all property taxes for which the due date has passed as of the date of transfer on each of the parcels of real property from which the platted, consolidated, or transferred property is derived by paying the property tax to the county treasurer of the county in which the real property is
located. The county auditor, except as provided in subject to section
9 of this chapter, may not apportion delinquent taxes described in this
subsection among the owners.
(b) If an owner of existing contiguous parcels makes a written request that includes a legal description of the existing contiguous parcels sufficient for the assessing official to identify each parcel and the area of all contiguous parcels, the assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel to the extent that the existing contiguous parcels are in a single taxing district and the same section. For existing contiguous parcels in more than one (1) taxing district or one (1) section, the assessing official shall, upon written request by the owner, consolidate the existing contiguous parcels in each taxing district and each section into a single parcel. An assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel if the assessing official has knowledge that an improvement to the real property is located on or otherwise significantly affects the parcels.
or 3(c) or 3(d) of this chapter, the department shall schedule the
assessment not later than six (6) months after receiving the petition.
(b) If the department determines to assess an industrial facility
pursuant to a petition filed under section 3(b) 3(a) of this chapter, the
department shall schedule the assessment not later than three (3)
months after the assessment date for which the petition was filed.
(1) the individual is at least sixty-five (65) years of age on or before December 31 of the calendar year preceding the year in which the deduction is claimed;
(2) the combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code) of:
(A) the individual and the individual's spouse; or
(B) the individual and all other individuals with whom:
(i) the individual shares ownership; or
(ii) the individual is purchasing the property under a contract;
as joint tenants or tenants in common;
for the calendar year preceding the year in which the deduction is claimed did not exceed twenty-five thousand dollars ($25,000);
(3) the individual has owned the real property, mobile home, or manufactured home for at least one (1) year before claiming the deduction; or the individual has been buying the real property, mobile home, or manufactured home under a contract that provides that the individual is to pay the property taxes on the real property, mobile home, or manufactured home for at least one (1) year before claiming the deduction, and the contract or a memorandum of the contract is recorded in the county recorder's office;
(4) the individual and any individuals covered by subdivision (2)(B) reside on the real property, mobile home, or manufactured home;
(5) the assessed value of the real property, mobile home, or manufactured home does not exceed one hundred eighty-two thousand four hundred thirty dollars ($182,430);
(6) the individual receives no other property tax deduction for the year in which the deduction is claimed, except the deductions provided by sections 1, 37, (for assessment dates after
February 28, 2008) 37.5, and 38 of this chapter; and
(7) the person:
(A) owns the real property, mobile home, or manufactured
home; or
(B) is buying the real property, mobile home, or manufactured
home under contract;
on the date the statement required by section 10.1 of this chapter
is filed.
(b) Except as provided in subsection (h), in the case of real property,
an individual's deduction under this section equals the lesser of:
(1) one-half (1/2) of the assessed value of the real property; or
(2) twelve thousand four hundred eighty dollars ($12,480).
(c) Except as provided in subsection (h) and section 40.5 of this
chapter, in the case of a mobile home that is not assessed as real
property or a manufactured home which is not assessed as real
property, an individual's deduction under this section equals the lesser
of:
(1) one-half (1/2) of the assessed value of the mobile home or
manufactured home; or
(2) twelve thousand four hundred eighty dollars ($12,480).
(d) An individual may not be denied the deduction provided under
this section because the individual is absent from the real property,
mobile home, or manufactured home while in a nursing home or
hospital.
(e) For purposes of this section, if real property, a mobile home, or
a manufactured home is owned by:
(1) tenants by the entirety;
(2) joint tenants; or
(3) tenants in common;
only one (1) deduction may be allowed. However, the age requirement
is satisfied if any one (1) of the tenants is at least sixty-five (65) years
of age.
(f) A surviving spouse is entitled to the deduction provided by this
section if:
(1) the surviving spouse is at least sixty (60) years of age on or
before December 31 of the calendar year preceding the year in
which the deduction is claimed;
(2) the surviving spouse's deceased husband or wife was at least
sixty-five (65) years of age at the time of a death;
(3) the surviving spouse has not remarried; and
(4) the surviving spouse satisfies the requirements prescribed in
subsection (a)(2) through (a)(7).
(g) An individual who has sold real property to another person under a contract that provides that the contract buyer is to pay the property taxes on the real property may not claim the deduction provided under this section against that real property.
(h) In the case of tenants covered by subsection (a)(2)(B), if all of the tenants are not at least sixty-five (65) years of age, the deduction allowed under this section shall be reduced by an amount equal to the deduction multiplied by a fraction. The numerator of the fraction is the number of tenants who are not at least sixty-five (65) years of age, and the denominator is the total number of tenants.
(b) If notice of the addition to assessed valuation for any year is not given to the property owner before December
(c) The application required by this section shall contain the following information:
(1) The name of the property owner.
(2) A description of the property for which a deduction is claimed in sufficient detail to afford identification.
(3) The assessed value of the improvements on the property before rehabilitation.
(4) The increase in the assessed value of improvements resulting from the rehabilitation.
(5) The amount of deduction claimed.
(d) A deduction application filed under this section is applicable for the year in which the addition to assessed value is made and in the immediate following four (4) years without any additional application being filed.
(e) On verification of the correctness of an application by the assessor of the township in which the property is located, or the county
assessor if there is no township assessor for the township, the county
auditor shall make the deduction.
(1) the components; and
(2) the labor involved in installing the
that are unique to the system and that are needed to collect, store, or distribute solar energy.
(b) The tangible property to which subsection (a) applies includes a solar thermal air system and any solar energy heating or cooling system used for:
(1) domestic hot water or space heat, or both, including pool heating; or
(2) preheating for an industrial process.
(c) Subsection (a) does not apply to tangible property that would not be subject to assessment and taxation under this article if this section did not apply.
(d) For purposes of subsection (a), proof of out-of-pocket expenditures may be demonstrated by invoices or other evidence of a purchase and installation, as determined under rules or guidelines prescribed by the department of local government finance.
section 26 of this chapter 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 real property or mobile
home is subject to assessment. With respect to real property, the person
must file the statement during the year for which the person desires to
obtain the deduction. Except as provided in sections 36 and 44 of this
chapter and subject to section 45 of this chapter, with respect to a
mobile home which is not assessed as real property, the person must
file the statement during the twelve (12) months before March 31 of
each year for which the person desires to obtain the deduction. The
person must:
(1) own the real property, mobile home, or manufactured home;
or
(2) be buying the real property, mobile home, or manufactured
home under contract;
on the date the statement is filed under this section. The statement may
be filed in person or by mail. If mailed, the mailing must be postmarked
on or before the last day for filing. On verification of the statement by
the assessor of the township in which the real property or mobile home
is subject to assessment, or the county assessor if there is no township
assessor for the township, the county auditor shall allow the deduction.
(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. 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.
Chapter 12.7. Deduction for Personal Property Within a Certified Technology Park
Sec. 1. As used in this chapter, "certified technology park" refers to a certified technology park that is:
(1) established under IC 36-7-32; and
(2) certified as of the assessment date for which the deduction under this chapter is claimed.
Sec. 2. As used in this chapter, "high technology activity" has the meaning set forth in IC 36-7-32-7.
Sec. 3. As used in this chapter, "qualified personal property" means personal property that is:
(1) assessed for the first time after December 31, 2010;
(2) located within a certified technology park;
(3) primarily used to conduct high technology activity; and
(4) not part of the assessed value for which a personal property tax allocation has been made for the payment of the principal of and interest on bonds or lease rentals under IC 5-28-26, IC 6-1.1-39, IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, IC 36-7-30, IC 36-7-30.5, or IC 36-7-32.
The term does not include personal property that is used primarily for routine administrative purposes such as office communications, accounting, record keeping, and human resources.
Sec. 4. (a) A county fiscal body may adopt an ordinance providing that a deduction applies to the assessed value of qualified personal property located in the county. The deduction is equal to one hundred percent (100%) of the assessed value of qualified personal property located in the county for each calendar year specified in the ordinance. An ordinance adopted under this section must be adopted before January 1 of the first assessment year for which a taxpayer may claim a deduction under the ordinance.
(b) An ordinance adopted under subsection (a) must specify the number of assessment years that a deduction is allowed under this chapter. However, a deduction may not be allowed for:
(1) less than two (2) assessment years; or
(2) more than ten (10) assessment years.
(c) The fiscal body shall send a certified copy of the ordinance adopted under subsection (a) to the county assessor, the county auditor, and the Indiana economic development corporation. Subject to this chapter, the fiscal body's determination of the number of years the deduction is allowed is final and may not be changed.
(d) An ordinance adopted under subsection (a) may not allow a deduction for qualified personal property installed after March 1, 2015.
Sec. 5. The Indiana economic development corporation shall review an ordinance adopted under this chapter and determine whether it is in the best interest of the development of the certified technology park to permit the deduction. The Indiana economic development corporation, after conducting a hearing, may approve the ordinance, approve the ordinance with modifications, or disapprove the ordinance. An owner of qualified personal property is eligible for a deduction under this chapter only to the extent permitted under an ordinance (as modified by the Indiana economic development corporation) that is approved under this section.
Sec. 6. (a) To obtain the deduction under this chapter, an owner of qualified personal property must file a certified deduction schedule with the county assessor in which the qualified personal property is located. The department of local government finance shall prescribe the form of the schedule. A schedule must be filed for each year the deduction is being claimed.
(b) The schedule must be filed with:
(1) a timely personal property return under IC 6-1.1-3-7(a) or IC 6-1.1-3-7(b); or
(2) a timely amended personal property return under IC 6-1.1-3-7.5.
The county assessor shall forward to the county auditor a copy of each schedule filed.
(c) The schedule must contain at least the following information:
(1) The name of the owner of the qualified personal property.
(2) A description of the qualified personal property and the address of the real estate on which it is located.
(3) Documentation that the qualified personal property is located within a certified technology park.
(4) Documentation that the qualified personal property is primarily used to conduct high technology activity.
(d) The deduction applies to the qualified personal property claimed in a schedule. However, the county assessor may:
(1) review the schedule; and
(2) before the March 1 that next succeeds the assessment date for which the deduction is claimed, deny or alter the amount of the deduction.
If the county assessor does not deny the deduction, the county auditor shall apply the deduction in the amount claimed in the schedule or in the amount as altered by the county assessor. A county assessor who denies a deduction under this subsection or alters the amount of the deduction shall notify the person that claimed the deduction and the county auditor of the assessor's determination.
(e) A person may appeal a determination by the county assessor to deny or alter the amount of the deduction by requesting in writing, not more than forty-five (45) days after the county assessor gives the person notice of the determination, a meeting with the county assessor. An appeal initiated under this subsection must be processed and determined in the same manner that an appeal is processed and determined under IC 6-1.1-15. However, the county assessor may not participate in any action the county property tax assessment board of appeals takes with respect to an appeal of a determination by the county assessor.
(1) is not comprised of a majority of officials who are elected to serve on the governing body; and
(2) either:
(A) is:
(i) a conservancy district subject to IC 14-33-9;
(ii) a solid waste management district subject to IC 13-21; or
(iii) a fire protection district subject to IC 36-8-11-18; or
(B) has a percentage increase in the proposed budget for the taxing unit for the ensuing calendar year that is more than the result of:
(i) the assessed value growth quotient determined under IC 6-1.1-18.5-2 for the ensuing calendar year; minus
(ii) one (1).
For purposes of this section, an individual who qualifies to be appointed to a governing body or serves on a governing body because of the individual's status as an elected official of another taxing unit shall be treated as an official who was not elected to serve on the governing body.
(b) As used in this section, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, except that the term does not include:
(1) a school corporation; or
(2) an entity whose tax levies are subject to review and modification by a city-county legislative body under IC 36-3-6-9.
(c) If:
(1) the assessed valuation of a taxing unit is entirely contained within a city or town; or
(2) the assessed valuation of a taxing unit is not entirely contained within a city or town but the taxing unit was originally established by the city or town;
the governing body shall submit its proposed budget and property tax levy to the city or town fiscal body. The proposed budget and levy shall be submitted at least thirty (30) days before the city or town fiscal body is required to hold budget approval hearings under this chapter. However, in the case of a public library that is subject to this section and is described in subdivision (2), the public library shall submit its proposed budget and property tax levy to the county fiscal body in the manner provided in subsection (d), rather than to the city or town fiscal body, if more than fifty percent (50%) of the parcels of real property within the jurisdiction of the public library are located outside the city or town.
(d) If subsection (c) does not apply, the governing body of the taxing
unit shall submit its proposed budget and property tax levy to the
county fiscal body in the county where the taxing unit has the most
assessed valuation. The proposed budget and levy shall be submitted
at least thirty (30) days before the county fiscal body is required to hold
budget approval hearings under this chapter.
(e) The fiscal body of the city, town, or county (whichever applies)
shall review each budget and proposed tax levy and adopt a final
budget and tax levy for the taxing unit. The fiscal body may reduce or
modify but not increase the proposed budget or tax levy.
(f) If a taxing unit fails to file the information required in subsection
(c) or (d), whichever applies, with the appropriate fiscal body by the
time prescribed by this section, the most recent annual appropriations
and annual tax levy of that taxing unit are continued for the ensuing
budget year.
(g) If the appropriate fiscal body fails to complete the requirements
of subsection (e) before the adoption deadline in section 5 of this
chapter for any taxing unit subject to this section, the most recent
annual appropriations and annual tax levy of the city, town, or county,
whichever applies, are continued for the ensuing budget year.
(b) As used in this section, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, except that the term does not include:
(1) a school corporation; or
(2) an entity whose tax levies are subject to review and modification by a city-county legislative body under IC 36-3-6-9.
(c) If:
(1) the assessed valuation of a taxing unit is entirely contained within a city or town; or
(2) the assessed valuation of a taxing unit is not entirely contained within a city or town but the taxing unit was originally established by the city or town;
the governing body of the taxing unit may not issue bonds or enter into a lease payable in whole or in part from property taxes unless it obtains
the approval of the city or town fiscal body.
(d) However, in the case of a public library that is subject to this
section and is described in subsection (c), the public library may
not issue bonds or enter into a lease payable in whole or in part
from property taxes unless it obtains the approval of the county
fiscal body, rather than the city or town fiscal body, if more than
fifty percent (50%) of the parcels of real property within the
jurisdiction of the public library are located outside the city or
town. The requirement that the public library must obtain the
approval of the county fiscal body (rather than the city or town
fiscal body) if more than fifty percent (50%) of the parcels of real
property within the jurisdiction of the public library are located
outside the city or town does not apply to the issuance of bonds or
the execution of a lease:
(1) for which a decision or preliminary determination was
made under IC 6-1.1-20 before December 31, 2010; or
(2) that is approved by the city or town fiscal body or the
county fiscal body before December 31, 2010.
(d) (e) This subsection applies to a taxing unit not described in
subsection (c) or (d). The governing body of the taxing unit may not
issue bonds or enter into a lease payable in whole or in part from
property taxes unless it obtains the approval of the county fiscal body
in the county where the taxing unit has the most net assessed valuation.
"Ad valorem property tax levy for an ensuing calendar year" means the total property taxes imposed by a civil taxing unit for current property taxes collectible in that ensuing calendar year.
"Adopting county" means any county in which the county adjusted gross income tax is in effect.
"Civil taxing unit" means any taxing unit except a school corporation.
"Maximum permissible ad valorem property tax levy for the preceding calendar year" means the greater of:
(1) the remainder of:
(A) the civil taxing unit's maximum permissible ad valorem property tax levy for the calendar year immediately preceding the ensuing calendar year, as that levy was determined under section 3 of this chapter; minus
(B) one-half (1/2) of the remainder of:
(i) the civil taxing unit's maximum permissible ad valorem
property tax levy referred to in clause (A); minus
(ii) the civil taxing unit's ad valorem property tax levy for
the calendar year immediately preceding the ensuing
calendar year referred to in subdivision (2); or
(2) the civil taxing unit's ad valorem property tax levy for the
calendar year immediately preceding the ensuing calendar year,
as that levy was determined by the department of local
government finance in fixing the civil taxing unit's budget, levy,
and rate for that preceding calendar year under IC 6-1.1-17, and
after eliminating the effects of temporary excessive levy appeals
and temporary adjustments made to the working maximum levy
for the calendar year immediately preceding the ensuing calendar
year, as determined by the department of local government
finance.
However, for the determination of the maximum permissible
property tax levy for property taxes first due and payable after
December 31, 2010, upon request by a civil taxing unit, the
department of local government finance may make an adjustment
to the civil taxing unit's maximum permissible ad valorem
property tax levy for the ensuing calendar year if the civil taxing
unit's actual levy was lower than the civil taxing unit's maximum
permissible ad valorem property tax levy for the calendar year
immediately preceding the ensuing calendar year because of the
civil taxing unit's use of cash balances.
"Taxable property" means all tangible property that is subject to the
tax imposed by this article and is not exempt from the tax under
IC 6-1.1-10 or any other law. For purposes of sections 2 and 3 of this
chapter, the term "taxable property" is further defined in section 6 of
this chapter.
under IC 36-8-19.
(b) This subsection applies to a participating unit in a fire protection
territory established under IC 36-8-19 after July 31, 2001. The ad
valorem property tax levy limits imposed by section 3 of this chapter
do not apply to ad valorem property taxes imposed by a civil taxing
unit for fire protection services within a fire protection territory under
IC 36-8-19 for the three (3) calendar years in which the participating
unit levies a tax to support the territory. For purposes of computing the
ad valorem property tax levy limits imposed on a civil taxing unit by
section 3 of this chapter for the three (3) calendar years for which the
participating unit levies a tax to support the territory, the civil taxing
unit's ad valorem property tax levy for a particular calendar year does
not include that part of the levy imposed under IC 36-8-19.
(c) This subsection applies to property taxes first due and payable
after December 31, 2008. Except as provided in subsection (d),
notwithstanding subsections (a) and (b) or any other law, Any property
taxes imposed by a civil taxing unit that are exempted by this section
subsection from the ad valorem property tax levy limits imposed by
section 3 of this chapter and first due and payable after December
31, 2008, may not increase annually by a percentage greater than the
result of:
(1) the assessed value growth quotient determined under section
2 of this chapter; minus
(2) one (1).
(d) The limits specified in subsection (c) do not apply to a civil
taxing unit in the first year in which the civil taxing unit becomes a
participating unit in a fire protection territory established under
IC 36-8-19. In the first year in which A civil taxing unit becomes a
participating unit in a fire protection territory, the civil taxing unit shall
submit its proposed budget, proposed ad valorem property tax levy, and
proposed property tax rate for the fire protection territory to the
department of local government finance. (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 that the
ensuing calendar year. In making its determination under this
subsection, the department of local government finance shall consider
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, plus a including the participating unit's
reasonable share of an operating balance not to exceed twenty percent
(20%) of the budgeted expenses for the fire protection territory. 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 (c) to
the civil taxing unit's maximum permissible ad valorem property tax
levy for the fire protection territory in subsequent calendar years, the
department of local government finance may determine not to consider
part or all of the part of the first year property tax levy imposed to
establish an the operating balance of the fire protection territory.
(1) A controlled project (as defined in section 1.1 of this chapter as in effect June 30, 2008) for which the proper officers of a political subdivision make a preliminary determination in the manner described in subsection (b) before July 1, 2008.
(2) An elementary school building, middle school building, or other school building for academic instruction that:
(A) is a controlled project;
(B) will be used for any combination of kindergarten through grade 8;
(C) will not be used for any combination of grade 9 through grade 12; and
(D) will not cost more than ten million dollars ($10,000,000).
(3) A high school building or other school building for academic
instruction that:
(A) is a controlled project;
(B) will be used for any combination of grade 9 through grade
12;
(C) will not be used for any combination of kindergarten
through grade 8; and
(D) will not cost more than twenty million dollars
($20,000,000).
(4) Any other controlled project that:
(A) is not a controlled project described in subdivision (1), (2),
or (3); and
(B) will not cost the political subdivision more than the lesser
of the following:
(i) Twelve million dollars ($12,000,000).
(ii) An amount equal to one percent (1%) of the total gross
assessed value of property within the political subdivision
on the last assessment date, if that amount is at least one
million dollars ($1,000,000).
(b) A political subdivision may not impose property taxes to pay
debt service on bonds or lease rentals on a lease for a controlled project
without completing the following procedures:
(1) The proper officers of a political subdivision shall:
(A) publish notice in accordance with IC 5-3-1; and
(B) send notice by first class mail to the circuit court clerk
and to any organization that delivers to the officers, before
January 1 of that year, an annual written request for such
notices;
of any meeting to consider adoption of a resolution or an
ordinance making a preliminary determination to issue bonds or
enter into a lease and shall conduct a public hearing on a
preliminary determination before adoption of the resolution or
ordinance.
(2) When the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease for
a controlled project, the officers shall give notice of the
preliminary determination by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the circuit court clerk and to the
organizations described in subdivision (1)(B).
(3) A notice under subdivision (2) of the preliminary
determination of the political subdivision to issue bonds or enter
into a lease for a controlled project must include the following
information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or the
maximum lease rental for the lease.
(C) The estimated interest rates that will be paid and the total
interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that any owners of real property within the
political subdivision or registered voters residing within the
political subdivision who want to initiate a petition and
remonstrance process against the proposed debt service or
lease payments must file a petition that complies with
subdivisions (4) and (5) not later than thirty (30) days after
publication in accordance with IC 5-3-1.
(F) With respect to bonds issued or a lease entered into to
open:
(i) a new school facility; or
(ii) an existing facility that has not been used for at least
three (3) years and that is being reopened to provide
additional classroom space;
the estimated costs the school corporation expects to incur
annually to operate the facility.
(G) A statement of whether the school corporation expects to
appeal for a new facility adjustment (as defined in
IC 20-45-1-16 before January 1, 2009) for an increased
maximum permissible tuition support levy to pay the estimated
costs described in clause (F).
(H) The political subdivision's current debt service levy and
rate and the estimated increase to the political subdivision's
debt service levy and rate that will result if the political
subdivision issues the bonds or enters into the lease.
(4) After notice is given, a petition requesting the application of
a petition and remonstrance process may be filed by the lesser of:
(A) one hundred (100) persons who are either owners of real
property within the political subdivision or registered voters
residing within the political subdivision; or
(B) five percent (5%) of the registered voters residing within
the political subdivision.
(5) The state board of accounts shall design and, upon request by
the county voter registration office, deliver to the county voter
registration office or the county voter registration office's
designated printer the petition forms to be used solely in the
petition process described in this section. The county voter
registration office shall issue to an owner or owners of real
property within the political subdivision or a registered voter
residing within the political subdivision the number of petition
forms requested by the owner or owners or the registered voter.
Each form must be accompanied by instructions detailing the
requirements that:
(A) the carrier and signers must be owners of real property or
registered voters;
(B) the carrier must be a signatory on at least one (1) petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identify themselves
as owners of real property or registered voters and may be
allowed to pick up additional copies to distribute to other property
owners or registered voters. Each person signing a petition must
indicate whether the person is signing the petition as a registered
voter within the political subdivision or is signing the petition as
the owner of real property within the political subdivision. A
person who signs a petition as a registered voter must indicate the
address at which the person is registered to vote. A person who
signs a petition as a real property owner must indicate the address
of the real property owned by the person in the political
subdivision.
(6) Each petition must be verified under oath by at least one (1)
qualified petitioner in a manner prescribed by the state board of
accounts before the petition is filed with the county voter
registration office under subdivision (7).
(7) Each petition must be filed with the county voter registration
office not more than thirty (30) days after publication under
subdivision (2) of the notice of the preliminary determination.
(8) The county voter registration office shall determine whether
each person who signed the petition is a registered voter. The
county voter registration office shall not more than fifteen (15)
business days after receiving a petition forward a copy of the
petition to the county auditor. Not more than ten (10) business
days after receiving the copy of the petition, the county auditor
shall provide to the county voter registration office a statement
verifying:
(A) whether a person who signed the petition as a registered
voter but is not a registered voter, as determined by the county
voter registration office, is the owner of real property in the
political subdivision; and
(B) whether a person who signed the petition as an owner of
real property within the political subdivision does in fact own
real property within the political subdivision.
(9) The county voter registration office shall not more than ten
(10) business days after receiving the statement from the county
auditor under subdivision (8) make the final determination of the
number of petitioners that are registered voters in the political
subdivision and, based on the statement provided by the county
auditor, the number of petitioners that own real property within
the political subdivision. Whenever the name of an individual
who signs a petition form as a registered voter contains a minor
variation from the name of the registered voter as set forth in the
records of the county voter registration office, the signature is
presumed to be valid, and there is a presumption that the
individual is entitled to sign the petition under this section. Except
as otherwise provided in this chapter, in determining whether an
individual is a registered voter, the county voter registration office
shall apply the requirements and procedures used under IC 3 to
determine whether a person is a registered voter for purposes of
voting in an election governed by IC 3. However, an individual is
not required to comply with the provisions concerning providing
proof of identification to be considered a registered voter for
purposes of this chapter. A person is entitled to sign a petition
only one (1) time in a particular petition and remonstrance
process under this chapter, regardless of whether the person owns
more than one (1) parcel of real property within the subdivision
and regardless of whether the person is both a registered voter in
the political subdivision and the owner of real property within the
political subdivision. Notwithstanding any other provision of this
section, if a petition is presented to the county voter registration
office within forty-five (45) days before an election, the county
voter registration office may defer acting on the petition, and the
time requirements under this section for action by the county
voter registration office do not begin to run until five (5) days
after the date of the election.
(10) The county voter registration office must file a certificate and
each petition with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the issuance of
the bonds or the execution of a lease, if the political
subdivision is not a township;
within thirty-five (35) business days of the filing of the petition
requesting a petition and remonstrance process. The certificate
must state the number of petitioners that are owners of real
property within the political subdivision and the number of
petitioners who are registered voters residing within the political
subdivision.
If a sufficient petition requesting a petition and remonstrance process
is not filed by owners of real property or registered voters as set forth
in this section, the political subdivision may issue bonds or enter into
a lease by following the provisions of law relating to the bonds to be
issued or lease to be entered into.
(b) If a sufficient petition requesting the application of a petition and remonstrance process has been filed as set forth in section 3.1 of this chapter, a political subdivision may not impose property taxes to pay debt service on bonds or lease rentals on a lease for a controlled project without completing the following procedures:
(1) The proper officers of the political subdivision shall give notice of the applicability of the petition and remonstrance process by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the circuit court clerk and to the organizations described in section 3.1(b)(1)(B) of this chapter.
A notice under this subdivision must include a statement that any owners of real property within the political subdivision or registered voters residing within the political subdivision who want to petition in favor of or remonstrate against the proposed debt service or lease payments must file petitions and remonstrances in compliance with subdivisions (2) through (4) not earlier than thirty (30) days or later than sixty (60) days after publication in accordance with IC 5-3-1.
(2) Not earlier than thirty (30) days or later than sixty (60) days after the notice under subdivision (1) is given:
(A) petitions (described in subdivision (3)) in favor of the
bonds or lease; and
(B) remonstrances (described in subdivision (3)) against the
bonds or lease;
may be filed by an owner or owners of real property within the
political subdivision or a registered voter residing within the
political subdivision. Each signature on a petition must be dated,
and the date of signature may not be before the date on which the
petition and remonstrance forms may be issued under subdivision
(3). A petition described in clause (A) or a remonstrance
described in clause (B) must be verified in compliance with
subdivision (4) before the petition or remonstrance is filed with
the county voter registration office under subdivision (4).
(3) The state board of accounts shall design and, upon request by
the county voter registration office, deliver to the county voter
registration office or the county voter registration office's
designated printer the petition and remonstrance forms to be used
solely in the petition and remonstrance process described in this
section. The county voter registration office shall issue to an
owner or owners of real property within the political subdivision
or a registered voter residing within the political subdivision the
number of petition or remonstrance forms requested by the owner
or owners or the registered voter. Each form must be
accompanied by instructions detailing the requirements that:
(A) the carrier and signers must be owners of real property or
registered voters;
(B) the carrier must be a signatory on at least one (1) petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature;
(D) govern the closing date for the petition and remonstrance
period; and
(E) apply to the carrier under section 10 of this chapter.
Persons requesting forms may be required to identify themselves
as owners of real property or registered voters and may be
allowed to pick up additional copies to distribute to other property
owners or registered voters. Each person signing a petition or
remonstrance must indicate whether the person is signing the
petition or remonstrance as a registered voter within the political
subdivision or is signing the petition or remonstrance as the
owner of real property within the political subdivision. A person
who signs a petition or remonstrance as a registered voter must
indicate the address at which the person is registered to vote. A
person who signs a petition or remonstrance as a real property
owner must indicate the address of the real property owned by the
person in the political subdivision. The county voter registration
office may not issue a petition or remonstrance form earlier than
twenty-nine (29) days after the notice is given under subdivision
(1). The county voter registration office shall certify the date of
issuance on each petition or remonstrance form that is distributed
under this subdivision.
(4) The petitions and remonstrances must be verified in the
manner prescribed by the state board of accounts and filed with
the county voter registration office within the sixty (60) day
period described in subdivision (2) in the manner set forth in
section 3.1 of this chapter relating to requests for a petition and
remonstrance process.
(5) The county voter registration office shall determine whether
each person who signed the petition or remonstrance is a
registered voter. The county voter registration office shall not
more than fifteen (15) business days after receiving a petition or
remonstrance forward a copy of the petition or remonstrance to
the county auditor. Not more than ten (10) business days after
receiving the copy of the petition or remonstrance, the county
auditor shall provide to the county voter registration office a
statement verifying:
(A) whether a person who signed the petition or remonstrance
as a registered voter but is not a registered voter, as
determined by the county voter registration office, is the owner
of real property in the political subdivision; and
(B) whether a person who signed the petition or remonstrance
as an owner of real property within the political subdivision
does in fact own real property within the political subdivision.
(6) The county voter registration office shall not more than ten
(10) business days after receiving the statement from the county
auditor under subdivision (5) make the final determination of:
(A) the number of registered voters in the political subdivision
that signed a petition and, based on the statement provided by
the county auditor, the number of owners of real property
within the political subdivision that signed a petition; and
(B) the number of registered voters in the political subdivision
that signed a remonstrance and, based on the statement
provided by the county auditor, the number of owners of real
property within the political subdivision that signed a
remonstrance.
Whenever the name of an individual who signs a petition or remonstrance as a registered voter contains a minor variation from the name of the registered voter as set forth in the records of the county voter registration office, the signature is presumed to be valid, and there is a presumption that the individual is entitled to sign the petition or remonstrance under this section. Except as otherwise provided in this chapter, in determining whether an individual is a registered voter, the county voter registration office shall apply the requirements and procedures used under IC 3 to determine whether a person is a registered voter for purposes of voting in an election governed by IC 3. However, an individual is not required to comply with the provisions concerning providing proof of identification to be considered a registered voter for purposes of this chapter. A person is entitled to sign a petition or remonstrance only one (1) time in a particular petition and remonstrance process under this chapter, regardless of whether the person owns more than one (1) parcel of real property within the subdivision and regardless of whether the person is both a registered voter in the political subdivision and the owner of real property within the political subdivision. Notwithstanding any other provision of this section, if a petition or remonstrance is presented to the county voter registration office within forty-five (45) days before an election, the county voter registration office may defer acting on the petition or remonstrance, and the time requirements under this section for action by the county voter registration office do not begin to run until five (5) days after the date of the election.
(7) The county voter registration office must file a certificate and the petition or remonstrance with the body of the political subdivision charged with issuing bonds or entering into leases within thirty-five (35) business days of the filing of a petition or remonstrance under subdivision (4), whichever applies, containing ten thousand (10,000) signatures or less. The county voter registration office may take an additional five (5) days to review and certify the petition or remonstrance for each additional five thousand (5,000) signatures up to a maximum of sixty (60) days. The certificate must state the number of petitioners and remonstrators that are owners of real property within the political subdivision and the number of petitioners who are registered voters residing within the political subdivision.
(8) If a greater number of persons who are either owners of real property within the political subdivision or registered voters
residing within the political subdivision sign a remonstrance than
the number that signed a petition, the bonds petitioned for may
not be issued or the lease petitioned for may not be entered into.
The proper officers of the political subdivision may not make a
preliminary determination to issue bonds or enter into a lease for
the controlled project defeated by the petition and remonstrance
process under this section or any other controlled project that is
not substantially different within one (1) year after the date of the
county voter registration office's certificate under subdivision (7).
Withdrawal of a petition carries the same consequences as a
defeat of the petition.
(9) After a political subdivision has gone through the petition and
remonstrance process set forth in this section, the political
subdivision is not required to follow any other remonstrance or
objection procedures under any other law (including section 5 of
this chapter) relating to bonds or leases designed to protect
owners of real property within the political subdivision from the
imposition of property taxes to pay debt service or lease rentals.
However, the political subdivision must still receive the approval
of the department of local government finance if required by:
(A) IC 6-1.1-18.5-8; or
(B) IC 20-46-7-8, IC 20-46-7-9, and IC 20-46-7-10.
(1) The controlled project is described in one (1) of the following categories:
(A) An elementary school building, middle school building, or other school building for academic instruction that:
(i) will be used for any combination of kindergarten through grade 8;
(ii) will not be used for any combination of grade 9 through grade 12; and
(iii) will cost more than ten million dollars ($10,000,000).
(B) A high school building or other school building for academic instruction that:
(i) will be used for any combination of grade 9 through grade 12;
(ii) will not be used for any combination of kindergarten through grade 8; and
(iii) will cost more than twenty million dollars
($20,000,000).
(C) Any other controlled project that:
(i) is not a controlled project described in clause (A) or (B);
and
(ii) will cost the political subdivision more than the lesser of
twelve million dollars ($12,000,000) or an amount equal to
one percent (1%) of the total gross assessed value of
property within the political subdivision on the last
assessment date (if that amount is at least one million dollars
($1,000,000)).
(2) The proper officers of the political subdivision make a
preliminary determination after June 30, 2008, in the manner
described in subsection (b) to issue bonds or enter into a lease for
the controlled project.
(b) A political subdivision may not impose property taxes to pay
debt service on bonds or lease rentals on a lease for a controlled project
without completing the following procedures:
(1) The proper officers of a political subdivision shall publish
notice in accordance with IC 5-3-1 and send notice by first class
mail to the circuit court clerk and to any organization that
delivers to the officers, before January 1 of that year, an annual
written request for notices of any meeting to consider the adoption
of an ordinance or a resolution making a preliminary
determination to issue bonds or enter into a lease and shall
conduct a public hearing on the preliminary determination before
adoption of the ordinance or resolution. The political subdivision
must make the following information available to the public at the
public hearing on the preliminary determination, in addition to
any other information required by law:
(A) The result of the political subdivision's current and
projected annual debt service payments divided by the net
assessed value of taxable property within the political
subdivision.
(B) The result of:
(i) the sum of the political subdivision's outstanding long
term debt plus the outstanding long term debt of other taxing
units that include any of the territory of the political
subdivision; divided by
(ii) the net assessed value of taxable property within the
political subdivision.
(C) The information specified in subdivision (3)(A) through
(3)(G).
(2) If the proper officers of a political subdivision make a preliminary determination to issue bonds or enter into a lease, the officers shall give notice of the preliminary determination by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the circuit court clerk and to the organizations described in subdivision (1).
(3) A notice under subdivision (2) of the preliminary determination of the political subdivision to issue bonds or enter into a lease must include the following information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or the maximum lease rental for the lease.
(C) The estimated interest rates that will be paid and the total interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that the proposed debt service or lease payments must be approved in an election on a local public question held under section 3.6 of this chapter.
(F) With respect to bonds issued or a lease entered into to open:
(i) a new school facility; or
(ii) an existing facility that has not been used for at least three (3) years and that is being reopened to provide additional classroom space;
the estimated costs the school corporation expects to annually incur to operate the facility.
(G) The political subdivision's current debt service levy and rate and the estimated increase to the political subdivision's debt service levy and rate that will result if the political subdivision issues the bonds or enters into the lease.
(H) The information specified in subdivision (1)(A) through (1)(B).
(4) After notice is given, a petition requesting the application of the local public question process under section 3.6 of this chapter may be filed by the lesser of:
(A) one hundred (100) persons who are either owners of property within the political subdivision or registered voters residing within the political subdivision; or
(B) five percent (5%) of the registered voters residing within the political subdivision.
(5) The state board of accounts shall design and, upon request by the county voter registration office, deliver to the county voter
registration office or the county voter registration office's
designated printer the petition forms to be used solely in the
petition process described in this section. The county voter
registration office shall issue to an owner or owners of property
within the political subdivision or a registered voter residing
within the political subdivision the number of petition forms
requested by the owner or owners or the registered voter. Each
form must be accompanied by instructions detailing the
requirements that:
(A) the carrier and signers must be owners of property or
registered voters;
(B) the carrier must be a signatory on at least one (1) petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identify themselves
as owners of property or registered voters and may be allowed to
pick up additional copies to distribute to other owners of property
or registered voters. Each person signing a petition must indicate
whether the person is signing the petition as a registered voter
within the political subdivision or is signing the petition as the
owner of property within the political subdivision. A person who
signs a petition as a registered voter must indicate the address at
which the person is registered to vote. A person who signs a
petition as an owner of property must indicate the address of the
property owned by the person in the political subdivision.
(6) Each petition must be verified under oath by at least one (1)
qualified petitioner in a manner prescribed by the state board of
accounts before the petition is filed with the county voter
registration office under subdivision (7).
(7) Each petition must be filed with the county voter registration
office not more than thirty (30) days after publication under
subdivision (2) of the notice of the preliminary determination.
(8) The county voter registration office shall determine whether
each person who signed the petition is a registered voter.
However, after the county voter registration office has determined
that at least one hundred twenty-five (125) persons who signed
the petition are registered voters within the political subdivision,
the county voter registration office is not required to verify
whether the remaining persons who signed the petition are
registered voters. If the county voter registration office does not
determine that at least one hundred twenty-five (125) persons who
signed the petition are registered voters, the county voter
registration office, not more than fifteen (15) business days after
receiving a petition, shall forward a copy of the petition to the
county auditor. Not more than ten (10) business days after
receiving the copy of the petition, the county auditor shall provide
to the county voter registration office a statement verifying:
(A) whether a person who signed the petition as a registered
voter but is not a registered voter, as determined by the county
voter registration office, is the owner of property in the
political subdivision; and
(B) whether a person who signed the petition as an owner of
property within the political subdivision does in fact own
property within the political subdivision.
(9) The county voter registration office, not more than ten (10)
business days after determining that at least one hundred
twenty-five (125) persons who signed the petition are registered
voters or after receiving the statement from the county auditor
under subdivision (8) (as applicable), shall make the final
determination of whether a sufficient number of persons have
signed the petition. Whenever the name of an individual who
signs a petition form as a registered voter contains a minor
variation from the name of the registered voter as set forth in the
records of the county voter registration office, the signature is
presumed to be valid, and there is a presumption that the
individual is entitled to sign the petition under this section. Except
as otherwise provided in this chapter, in determining whether an
individual is a registered voter, the county voter registration office
shall apply the requirements and procedures used under IC 3 to
determine whether a person is a registered voter for purposes of
voting in an election governed by IC 3. However, an individual is
not required to comply with the provisions concerning providing
proof of identification to be considered a registered voter for
purposes of this chapter. A person is entitled to sign a petition
only one (1) time in a particular referendum process under this
chapter, regardless of whether the person owns more than one (1)
parcel of real property, mobile home assessed as personal
property, or manufactured home assessed as personal property or
a combination of those types of property within the political
subdivision and regardless of whether the person is both a
registered voter in the political subdivision and the owner of
property within the political subdivision. Notwithstanding any
other provision of this section, if a petition is presented to the
county voter registration office within forty-five (45) days before
an election, the county voter registration office may defer acting
on the petition, and the time requirements under this section for
action by the county voter registration office do not begin to run
until five (5) days after the date of the election.
(10) The county voter registration office must file a certificate and
each petition with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the issuance of
the bonds or the execution of a lease, if the political
subdivision is not a township;
within thirty-five (35) business days of the filing of the petition
requesting the referendum process. The certificate must state the
number of petitioners who are owners of property within the
political subdivision and the number of petitioners who are
registered voters residing within the political subdivision.
(11) If a sufficient petition requesting the local public question
process is not filed by owners of property or registered voters as
set forth in this section, the political subdivision may issue bonds
or enter into a lease by following the provisions of law relating to
the bonds to be issued or lease to be entered into.
(c) If the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease, the
officers shall provide to the county auditor:
(1) a copy of the notice required by subsection (b)(2); and
(2) any other information the county auditor requires to fulfill the
county auditor's duties under section 3.6 of this chapter.
(b) If a sufficient petition requesting the application of the local public question process has been filed as set forth in section 3.5 of this chapter, a political subdivision may not impose property taxes to pay debt service on bonds or lease rentals on a lease for a controlled project unless the political subdivision's proposed debt service or lease rental is approved in an election on a local public question held under this
section.
(c) Except as provided in subsection (j), the following question shall
be submitted to the eligible voters at the election conducted under this
section:
"Shall ________ (insert the name of the political subdivision)
issue bonds or enter into a lease to finance ___________ (insert
a brief description of the controlled project), which is estimated
to cost not more than _______ (insert the total cost of the project)
and is estimated to increase the property tax rate for debt service
by ___________ (insert increase in tax rate as determined by the
department of local government finance)?".
The public question must appear on the ballot in the form approved by
the county election board. If the political subdivision proposing to issue
bonds or enter into a lease is located in more than one (1) county, the
county election board of each county shall jointly approve the form of
the public question that will appear on the ballot in each county. The
form approved by the county election board may differ from the
language certified to the county election board by the county auditor.
If the county election board approves the language of a public
question under this subsection after June 30, 2010, the county
election board shall submit the language to the department of local
government finance for review. The department of local
government finance shall review the language of the public
question to evaluate whether the description of the controlled
project is accurate and is not biased against either a vote in favor
of the controlled project or a vote against the controlled project.
The department of local government finance may recommend that
the ballot language be used as submitted or recommend
modifications to the ballot language as necessary to ensure that the
description of the controlled project is accurate and is not biased.
The department of local government finance shall send its
recommendations to the county election board not more than ten
(10) days after the language of the public question is submitted to
the department for review. After reviewing the recommendations
of the department of local government finance under this
subsection, the county election board shall take final action to
approve ballot language. The finally adopted ballot language may
differ from the recommendations made by the department of local
government finance.
(d) The county auditor shall certify the finally approved public
question described in subsection (c) under IC 3-10-9-3 to the county
election board of each county in which the political subdivision is
located. The certification must occur not later than noon:
(1) sixty (60) days before a primary election if the public question
is to be placed on the primary or municipal primary election
ballot; or
(2) August 1 if the public question is to be placed on the general
or municipal election ballot.
Subject to the certification requirements and deadlines under this
subsection and except as provided in subsection (j), the public question
shall be placed on the ballot at the next primary election, general
election, or municipal election in which all voters of the political
subdivision are entitled to vote. However, if a primary election, general
election, or municipal election will not be held during the first year in
which the public question is eligible to be placed on the ballot under
this section and if the political subdivision requests the public question
to be placed on the ballot at a special election, the public question shall
be placed on the ballot at a special election to be held on the first
Tuesday after the first Monday in May or November of the year. The
certification must occur not later than noon sixty (60) days before a
special election to be held in May (if the special election is to be held
in May) or noon on August 1 (if the special election is to be held in
November). However, in 2009, a political subdivision may hold a
special election under this section on any date scheduled for the special
election if notice of the special election was given before July 1, 2009,
to the election division of the secretary of state's office as provided in
IC 3-10-8-4. The fiscal body of the political subdivision that requests
the special election shall pay the costs of holding the special election.
The county election board shall give notice under IC 5-3-1 of a special
election conducted under this subsection. A special election conducted
under this subsection is under the direction of the county election
board. The county election board shall take all steps necessary to carry
out the special election.
(e) The circuit court clerk shall certify the results of the public
question to the following:
(1) The county auditor of each county in which the political
subdivision is located.
(2) The department of local government finance.
(f) Subject to the requirements of IC 6-1.1-18.5-8, the political
subdivision may issue the proposed bonds or enter into the proposed
lease rental if a majority of the eligible voters voting on the public
question vote in favor of the public question.
(g) If a majority of the eligible voters voting on the public question
vote in opposition to the public question, both of the following apply:
(1) The political subdivision may not issue the proposed bonds or enter into the proposed lease rental.
(2) Another public question under this section on the same or a substantially similar project may not be submitted to the voters earlier than one (1) year after the date of the election.
(h) IC 3, to the extent not inconsistent with this section, applies to an election held under this section.
(i) A political subdivision may not artificially divide a capital project into multiple capital projects in order to avoid the requirements of this section and section 3.5 of this chapter.
(j) This subsection applies to a political subdivision for which a petition requesting a public question has been submitted under section 3.5 of this chapter. The legislative body (as defined in IC 36-1-2-9) of the political subdivision may adopt a resolution to withdraw a controlled project from consideration in a public question. If the legislative body provides a certified copy of the resolution to the county auditor and the county election board not later than forty-nine (49) days before the election at which the public question would be on the ballot, the public question on the controlled project shall not be placed on the ballot and the public question on the controlled project shall not be held, regardless of whether the county auditor has certified the public question to the county election board. If the withdrawal of a public question under this subsection requires the county election board to reprint ballots, the political subdivision withdrawing the public question shall pay the costs of reprinting the ballots. If a political subdivision withdraws a public question under this subsection that would have been held at a special election and the county election board has printed the ballots before the legislative body of the political subdivision provides a certified copy of the withdrawal resolution to the county auditor and the county election board, the political subdivision withdrawing the public question shall pay the costs incurred by the county in printing the ballots. If a public question on a controlled project is withdrawn under this subsection, a public question under this section on the same controlled project or a substantially similar controlled project may not be submitted to the voters earlier than one (1) year after the date the resolution withdrawing the public question is adopted.
(k) If a public question regarding a controlled project is placed on the ballot to be voted on at a public question under this section, the political subdivision shall submit to the department of local government finance, at least thirty (30) days before the election, the following information regarding the proposed controlled project for
posting on the department's Internet web site:
(1) The cost per square foot of any buildings being constructed as
part of the controlled project.
(2) The effect that approval of the controlled project would have
on the political subdivision's property tax rate.
(3) The maximum term of the bonds or lease.
(4) The maximum principal amount of the bonds or the maximum
lease rental for the lease.
(5) The estimated interest rates that will be paid and the total
interest costs associated with the bonds or lease.
(6) The purpose of the bonds or lease.
(7) In the case of a controlled project proposed by a school
corporation:
(A) the current and proposed square footage of school building
space per student;
(B) enrollment patterns within the school corporation; and
(C) the age and condition of the current school facilities.
(b) If the proper officers of a political subdivision make a preliminary determination to issue bonds or enter into a lease described in subsection (a), the fiscal body of the political subdivision may adopt a resolution specifying that the local public question process specified in section 3.6 of this chapter applies to the issuance of the bonds or the execution of the lease instead of the petition and remonstrance process under section 3.2 of this chapter.
(c) The fiscal body must adopt a resolution under subsection (b) not later than the date on which the political subdivision makes a preliminary determination to issue bonds or enter into a lease as described in subsection (a).
(d) The fiscal body must certify the resolution to the county election board of each county in which the political subdivision is located, and the county election board shall place the public question on the ballot as provided in section 3.6 of this chapter.
(e) Except to the extent it is inconsistent with this section, section 3.6 of this chapter applies to a local public question placed on the ballot under this section.
P.L.182-2009(ss), SECTION 152, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]:
Sec. 8.5. (a) This section applies to an individual who:
(1) qualified for a standard deduction granted under
IC 6-1.1-12-37 for the individual's homestead property in the
immediately preceding calendar year (or was married at the time
of death to a deceased spouse who qualified for a standard
deduction granted under IC 6-1.1-12-37 for the individual's
homestead property in the immediately preceding calendar year);
(2) qualifies for a standard deduction granted under
IC 6-1.1-12-37 for the same homestead property in the current
calendar year;
(3) is or will be at least sixty-five (65) years of age on or before
December 31 of the calendar year immediately preceding the
current calendar year; and
(4) had:
(A) in the case of an individual who filed a single return,
adjusted gross income (as defined in Section 62 of the Internal
Revenue Code) not exceeding thirty thousand dollars
($30,000); or
(B) in the case of an individual who filed a joint income tax
return with the individual's spouse, combined adjusted gross
income (as defined in Section 62 of the Internal Revenue
Code) not exceeding forty thousand dollars ($40,000);
for the calendar year preceding by two (2) years the calendar year
in which property taxes are first due and payable.
(b) This section does not apply if the gross assessed value of the
homestead on the assessment date for which property taxes are
imposed is at least one hundred sixty thousand dollars ($160,000).
(c) An individual is entitled to an additional credit under this section
for property taxes first due and payable for a calendar year on a
homestead if:
(1) the individual and the homestead qualify for the credit under
subsection (a) for the calendar year;
(2) the homestead is not disqualified for the credit under
subsection (b) for the calendar year; and
(3) the filing requirements under subsection (e) are met.
(d) The amount of the credit is equal to the greater of zero (0) or the
result of:
(1) the property tax liability first due and payable on the
homestead property for the calendar year; minus
(2) the result of:
(A) the property tax liability first due and payable on the qualified homestead property for the immediately preceding year after the application of the credit granted under this section for that year; multiplied by
(B) one and two hundredths (1.02).
However, property tax liability imposed on any improvements to or expansion of the homestead property after the assessment date for which property tax liability described in subdivision (2) was imposed shall not be considered in determining the credit granted under this section in the current calendar year.
(e) Applications for a credit under this section shall be filed in the manner provided for an application for a deduction under IC 6-1.1-12-9. However, an individual who remains eligible for the credit in the following year is not required to file a statement to apply for the credit in the following year. An individual who receives a credit under this section in a particular year and who becomes ineligible for the credit in the following year shall notify the auditor of the county in which the homestead is located of the individual's ineligibility not later than sixty (60) days after the individual becomes ineligible.
(f) The auditor of each county shall, in a particular year, apply a credit provided under this section to each individual who received the credit in the preceding year unless the auditor determines that the individual is no longer eligible for the credit.
(1) In the case of real property other than real property described in subdivision (2), any property taxes or special assessments certified to the county auditor for collection by the county treasurer from the prior year's spring installment or before are delinquent as determined under IC 6-1.1-37-10.
(2) In the case of real property for which a county executive has certified to the county auditor that the real property is:
(A) vacant; or
(B) abandoned;
any property taxes or special assessments from the prior year's fall installment or before that are delinquent as determined under
IC 6-1.1-37-10. The county executive must make a certification
under this subdivision not later than sixty-one (61) days before
the earliest date on which application for judgment and order for
sale may be made.
(3) Any unpaid costs are due under section 2(b) of this chapter
from a prior tax sale.
(b) The county auditor shall maintain a list of all real property
eligible for sale.Unless the taxpayer pays to the county treasurer the
amounts in subsection (a), Except as provided in section 1.2 or
another provision of this chapter, the taxpayer's property shall remain
on the list. The list must:
(1) describe the real property by parcel number and common
address, if any;
(2) for a tract or item of real property with a single owner,
indicate the name of the owner; and
(3) for a tract or item with multiple owners, indicate the name of
at least one (1) of the owners.
(c) Except as otherwise provided in this chapter, the real property
so listed is eligible for sale in the manner prescribed in this chapter.
(d) Not later than fifteen (15) days after the date of the county
treasurer's certification under subsection (a), the county auditor shall
mail by certified mail a copy of the list described in subsection (b) to
each mortgagee who requests from the county auditor by certified mail
a copy of the list. Failure of the county auditor to mail the list under
this subsection does not invalidate an otherwise valid sale.
(1) delinquent taxes and special assessments due before the date the list on which the property appears was certified under section 1 of this chapter; and
(2) penalties due on the delinquency, interest, and costs directly attributable to the tax sale;
have been paid in full.
(b) A county treasurer may accept partial payments of delinquent property taxes, assessments, penalties, interest, or costs under subsection (a) after the list of real property is certified under section 1 of this chapter. However a partial payment does not remove a tract or an item from the list certified under section 1 of this chapter unless the taxpayer complies with subsection (a) or (c) before the
date of the tax sale.
(c) The county auditor in a county having a population of more than
four hundred thousand (400,000) but less than seven hundred thousand
(700,000) may remove a tract or an item of real property from the list
certified under section 1 of this chapter before the tax sale if the county
treasurer and the taxpayer agree to a mutually satisfactory arrangement
for the payment of the delinquent taxes.
(d) The county treasurer may remove the tract or item from the list
certified under section 1 of this chapter if the arrangement described in
subsection (c):
(1) is in writing;
(2) is signed by the taxpayer; and
(3) requires the taxpayer to pay the delinquent taxes in full within
one (1) year of the date the agreement is signed.
(e) If the taxpayer fails to make a payment under the arrangement
described in subsection (c), the county auditor shall immediately place
the tract or item of real property on the list of real property eligible for
sale at a tax sale.
(f) If the tract or item of real property subject to a payment
arrangement is within the jurisdiction of a:
(1) city having a population of more than ninety thousand
(90,000) but less than one hundred five thousand (105,000);
(2) city having a population of more than thirty-two thousand
(32,000) but less than thirty-two thousand eight hundred (32,800);
or
(3) city having a population of more than seventy-five thousand
(75,000) but less than ninety thousand (90,000);
the county auditor shall notify the mayor of the city of the arrangement.
(b) Upon request by a county assessor, an employee of the Indiana board may assist taxpayers and local officials in their attempts to voluntarily resolve disputes in which:
(1) a taxpayer has filed written notice to obtain a county board's review of an action by a township or county official; and
(2) the county board has not given written notice of its decision on the issues under review.
(c) If an Indiana board employee assists in attempts to voluntarily resolve a dispute as authorized in subsection (b), the
employee may not:
(1) act as an administrative law judge on; or
(2) participate in a decision relating to;
a petition for review of the county board's action on that same
dispute.
(d) Notwithstanding any other law, including IC 5-14-1.5, a
conference attended by an Indiana board employee acting in the
capacity described in subsection (b) is not required to be open to
the public. Such a conference may be open to the public only if both
the taxpayer and the township or county official from whose action
the taxpayer sought review agree to open the conference to the
public.
(e) Notwithstanding any other law, a conference attended by an
Indiana board employee acting in the capacity described in
subsection (b) is not a proceeding of the Indiana board, and the
Indiana board is not required to keep a record of the conference.
(b) The Indiana board may adopt rules under IC 4-22-2, including emergency rules under IC 4-22-2-37.1, to establish procedures for its employees to assist taxpayers and local officials in their attempts to informally resolve disputes in which:
(1) a taxpayer has filed written notice to obtain a county board's review of an action by a township or county official; and
(2) the county board has not given written notice of its decision on the issues under review.
(1) the seller's cost of the property sold;
(2) the cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller;
(3) charges by the seller for any services necessary to complete the sale, other than delivery and installation charges;
(4) delivery charges; or
(5) consideration received by the seller from a third party if:
(A) the seller actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;
(B) the seller has an obligation to pass the price reduction or discount through to the purchaser;
(C) the amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and
(D) the price reduction or discount is identified as a third party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate, or other documentation presented by the purchaser.
For purposes of subdivision (4), delivery charges are charges by the seller for preparation and delivery of the property to a location designated by the purchaser of property, including but not limited to transportation, shipping, postage, handling, crating, and packing.
(b) "Gross retail income" does not include that part of the gross receipts attributable to:
(1) the value of any tangible personal property received in a like kind exchange in the retail transaction, if the value of the property given in exchange is separately stated on the invoice, bill of sale, or similar document given to the purchaser;
(2) the receipts received in a retail transaction which constitute interest, finance charges, or insurance premiums on either a promissory note or an installment sales contract;
(3) discounts, including cash, terms, or coupons that are not reimbursed by a third party that are allowed by a seller and taken by a purchaser on a sale;
(4) interest, financing, and carrying charges from credit extended on the sale of personal property if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser;
(5) any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser;
(6) installation charges that are separately stated on the invoice, bill of sale, or similar document given to the purchaser; or
(7) telecommunications nonrecurring charges.
(c) A public utility's or a power subsidiary's gross retail income includes all gross retail income received by the public utility or power
subsidiary, including any minimum charge, flat charge, membership
fee, or any other form of charge or billing.
(b) If the tax computed under subsection (a) 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) A person is a retail merchant making a retail transaction when the person:
(1) electronically transfers specified digital products to an end user; and
(2) grants to the end user the right of permanent use of the specified digital products that is not conditioned upon continued payment by the purchaser.
(c) The sale of a digital code that may be used to obtain a product transferred electronically shall be taxed in the same manner as the product transferred electronically. As used in this subsection, a digital code means a method that permits a purchaser to obtain at a later date a product transferred electronically.
(b) Rentals of durable medical equipment, mobility enhancing equipment, and other medical supplies and devices are exempt from the state gross retail tax, if the rentals are prescribed by a person licensed to issue the prescription.
(c) Sales of hearing aids are exempt from the state gross retail tax if the hearing aids are fitted or dispensed by a person licensed or
registered for that purpose. In addition, sales of hearing aid parts,
attachments, or accessories are exempt from the state gross retail tax.
For purposes of this subsection, a hearing aid is a device which is worn
on the body and which is designed to aid, improve, or correct defective
human hearing.
(d) Sales of colostomy bags, ileostomy bags, and the medical
equipment, supplies, and devices used in conjunction with those bags
are exempt from the state gross retail tax.
(e) Sales of equipment and devices used to administer insulin are
exempt from the state gross retail tax.
(f) Sales of equipment and devices used to monitor blood glucose
level, including blood glucose meters and measuring strips, lancets,
and other similar diabetic supplies, are exempt from the state gross
retail tax, regardless of whether the equipment and devices are
prescribed.
(b) For purposes of this section, the term "food and food ingredients for human consumption" includes the following items if sold without eating utensils provided by the seller:
(1) Food sold by a seller whose proper primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries).
(2) Food sold in an unheated state by weight or volume as a single item.
(3) Bakery items, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas.
(c) Except as otherwise provided by subsection (b), for purposes of this section, the term "food and food ingredients for human consumption" does not include:
(1) candy;
(2) alcoholic beverages;
(3) soft drinks;
(4) food sold through a vending machine;
(5) food sold in a heated state or heated by the seller;
(6) two (2) or more food ingredients mixed or combined by the seller for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring
cooking by the consumer as recommended by the federal Food
and Drug Administration in chapter 3, subpart 3-401.11 of its
Food Code so as to prevent food borne illnesses);
(7) food sold with eating utensils provided by the seller, including
plates, knives, forks, spoons, glasses, cups, napkins, or straws (for
purposes of this subdivision, a plate does not include a container
or packaging used to transport the food); or
(8) tobacco; or
(9) dietary supplements.
(b) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.
(c) A seller that has a proprietary system for determining the amount
of tax due on transactions and has signed an agreement establishing a
performance standard for that system is liable for the failure of the
system to meet the performance standard.
(d) A certified service provider or a seller using a certified
automated system that obtains a certification or taxability matrix from
the department is not liable for sales or use tax collection errors that
result from reliance on the department's certification or taxability
matrix. If the department determines that an item or transaction is
incorrectly classified as to the taxability of the item or transaction, the
department shall notify the certified service provider or the seller using
a certified automated system of the incorrect classification. The
certified service provider or the seller using a certified automated
system must revise the incorrect classification within ten (10) days
after receiving notice of the determination from the department. If the
classification error is not corrected within ten (10) days after receiving
the department's notice, the certified service provider or the seller using
a certified automated system is liable for failure to collect the correct
amount of sales or use tax due and owing.
(e) If at least thirty (30) days are not provided between the
enactment of a statute changing the rate set forth in IC 6-2.5-2-2 and
the effective date of the rate change, the department shall relieve the
seller of liability for failing to collect tax at the new rate if:
(1) the seller collected the tax at the immediately preceding
effective rate; and
(2) the seller's failure to collect at the current rate does not extend
beyond thirty (30) days after the effective date of the rate change.
A seller is not eligible for the relief provided for in this subsection if
the seller fraudulently fails to collect at the current rate or solicits
purchases based on the immediately preceding effective rate.
(f) The department shall allow any monetary allowances that are
provided by the member states to sellers or certified service providers
in exchange for collecting the sales and use taxes as provided in article
VI of the agreement.
(b) Whenever the Internal Revenue Code is mentioned in this article, the particular provisions that are referred to, together with all the other provisions of the Internal Revenue Code in effect on
17, 2009, January 1, 2010, that pertain to the provisions specifically
mentioned, shall be regarded as incorporated in this article by reference
and have the same force and effect as though fully set forth in this
article. To the extent the provisions apply to this article, regulations
adopted under Section 7805(a) of the Internal Revenue Code and in
effect on February 17, 2009, January 1, 2010, shall be regarded as
rules adopted by the department under this article, unless the
department adopts specific rules that supersede the regulation.
(c) An amendment to the Internal Revenue Code made by an act
passed by Congress before February 17, 2009, January 1, 2010, that
is effective for any taxable year that began before January 1, 2009,
2010, and that affects:
(1) individual adjusted gross income (as defined in Section 62 of
the Internal Revenue Code);
(2) corporate taxable income (as defined in Section 63 of the
Internal Revenue Code);
(3) trust and estate taxable income (as defined in Section 641(b)
of the Internal Revenue Code);
(4) life insurance company taxable income (as defined in Section
801(b) of the Internal Revenue Code);
(5) mutual insurance company taxable income (as defined in
Section 821(b) of the Internal Revenue Code); or
(6) taxable income (as defined in Section 832 of the Internal
Revenue Code);
is also effective for that same taxable year for purposes of determining
adjusted gross income under section 3.5 of this chapter.
(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.
(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) 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
(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) 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).
(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.
(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) 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 an eligible small business, as defined in Section
172(b)(1)(H)(iv) of the Internal Revenue Code, 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) 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.
(1) Form W-2 federal income tax withholding statements; and
(2) Form WH-3 annual withholding tax reports;
filed with the department after December 31, 2010.
(b) If an employer or any person or entity acting on behalf of an
employer files more than twenty-five (25) Form W-2 federal
income tax withholding statements with the department in a
calendar year, all Form W-2 federal income tax withholding
statements and Form WH-3 annual withholding tax reports filed
with the department in that calendar year by the employer or the
person or entity acting on behalf of the employer must be filed in
an electronic format specified by the department.
(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.
(1) IC 36-7-13-12(c)(1)(A); or
(2) IC 36-7-13-12(c)(1)(C).
(b) As used in this section, "advisory commission" means the advisory commission on industrial development that designated the districts described in subsection (a).
(c) A taxpayer is not entitled to a credit under this chapter for an expenditure made in the district unless the advisory commission selects the area to receive an allocation of the income tax incremental amount and the gross retail incremental amount under IC 36-7-13.
(d) After receiving notice of the advisory commission's selection under IC 36-7-13-23, the budget agency shall inform the Indiana economic development corporation and the department of which district was selected by the advisory commission.
(e) The Indiana economic development corporation may not approve a taxpayer's expenditures until after receiving notice of the advisory commission's selection.
(1) impose, increase, decrease, or rescind a tax or tax rate; or
(2) grant, increase, decrease, rescind, or change a homestead credit or property tax replacement credit authorized under this chapter;
may be exercised at any time in a year before November 1 of that
year.
(b) Notwithstanding any other provision of this chapter, an
ordinance authorized by this chapter that imposes or increases a
tax or a tax rate takes effect as follows:
(1) An ordinance adopted after December 31 of the
immediately preceding year and before October 1 of the
current year takes effect October 1 of the current year.
(2) An ordinance adopted after September 30 and before
October 16 of the current year takes effect November 1 of the
current year.
(3) An ordinance adopted after October 15 and before
November 1 of the current year takes effect December 1 of the
current year.
(c) Notwithstanding any other provision of this chapter, an
ordinance authorized by this chapter that decreases or rescinds a
tax or a tax rate takes effect as follows:
(1) An ordinance adopted after December 31 of the
immediately preceding year and before October 1 of the
current year takes effect on the later of October 1 of the
current year or the first day of the month in the current year
as the month in which the last increase in the tax or tax rate
occurred.
(2) An ordinance adopted after September 30 and before
October 16 of the current year takes effect on the later of
November 1 of the current year or the first day of the month
in the current year as the month in which the last increase in
the tax or tax rate occurred.
(3) An ordinance adopted after October 15 and before
November 1 of the current year takes effect December 1 of the
current year.
(d) Notwithstanding any other provision of this chapter, an
ordinance authorized by this chapter that grants, increases,
decreases, rescinds, or changes a homestead credit or property tax
replacement credit authorized under this chapter takes effect for
and applies to property taxes first due and payable in the year
immediately following the year in which the ordinance is adopted.
an ensuing calendar year equals the amount of county adjusted gross
income tax revenue that the budget agency determines has been:
(1) received from that county for a taxable year ending before the
calendar year in which the determination is made; and
(2) reported on an annual return or amended return processed by
the department in the state fiscal year ending before July 1 of the
calendar year in which the determination is made;
as adjusted for refunds of county adjusted gross income tax made in the
state fiscal year.
(b) Before August 2 of each calendar year, the budget agency shall
certify to the county auditor of each adopting county the amount
determined under subsection (a) plus the amount of interest in the
county's account that has accrued and has not been included in a
certification made in a preceding year. The amount certified is the
county's "certified distribution" for the immediately succeeding
calendar year. The amount certified shall be adjusted under subsections
(c), (d), (e), (f), (g), and (h). The budget agency shall provide the
county council with an informative summary of the calculations used
to determine the certified distribution. The summary of calculations
must include:
(1) the amount reported on individual income tax returns
processed by the department during the previous fiscal year;
(2) adjustments for over distributions in prior years;
(3) adjustments for clerical or mathematical errors in prior years;
(4) adjustments for tax rate changes; and
(5) the amount of excess account balances to be distributed under
IC 6-3.5-1.1-21.1.
The budget agency shall also certify information concerning the part of
the certified distribution that is attributable to a tax rate under section
24, 25, or 26 of this chapter. This information must be certified to the
county auditor, the department, and the department of local government
finance not later than September 1 of each calendar year. The part of
the certified distribution that is attributable to a tax rate under section
24, 25, or 26 of this chapter may be used only as specified in those
provisions.
(c) The budget agency shall certify an amount less than the amount
determined under subsection (b) if the budget agency determines that
the reduced distribution is necessary to offset overpayments made in a
calendar year before the calendar year of the distribution. The budget
agency may reduce the amount of the certified distribution over several
calendar years so that any overpayments are offset over several years
rather than in one (1) lump sum.
(d) The budget agency shall adjust the certified distribution of a county to correct for any clerical or mathematical errors made in any previous certification under this section. The budget agency may reduce the amount of the certified distribution over several calendar years so that any adjustment under this subsection is offset over several years rather than in one (1) lump sum.
(e) The budget agency shall adjust the certified distribution of a county to provide the county with the distribution required under section 10(b) of this chapter.
(f) This subsection applies to a county that
under this chapter before November 1 in the same calendar year in which the budget agency makes a certification under this section. The budget agency shall adjust the certified distribution of a county to provide for a distribution in the immediately following calendar year and in each calendar year thereafter. The budget agency shall provide for a full transition to certification of distributions as provided in subsection (a)(1) through (a)(2) in the manner provided in subsection (c). If the county imposes, increases, decreases, or rescinds a tax or tax rate under this chapter after the date for which a certification under subsection (b) is based, the budget agency shall adjust the certified distribution of the county after August 1 of the calendar year. The adjustment shall reflect any other adjustment required under subsections (c), (d), (e), (g), and (h). The adjusted certification shall be treated as the county's "certified distribution" for the immediately succeeding calendar year. The budget agency shall certify the adjusted certified distribution to the county auditor for the county and provide the county council with an informative summary of the calculations that revises the informative summary provided in subsection (b) and reflects the changes made in the adjustment.
(g) The budget agency shall adjust the certified distribution of a county to provide the county with the distribution required under section 3.3 of this chapter beginning not later than the tenth month after the month in which additional revenue from the tax authorized under section 3.3 of this chapter is initially collected.
(h) This subsection applies in the year in which a county initially imposes a tax rate under section 24 of this chapter. Notwithstanding any other provision, the budget agency shall adjust the part of the county's certified distribution that is attributable to the tax rate under
section 24 of this chapter to provide for a distribution in the
immediately following calendar year equal to the result of:
(1) the sum of the amounts determined under STEP ONE through
STEP FOUR of IC 6-3.5-1.5-1(a) in the year in which the county
initially imposes a tax rate under section 24 of this chapter;
multiplied by
(2) two (2).
(1) impose, increase, decrease, or rescind a tax or tax rate; or
(2) grant, increase, decrease, rescind, or change a homestead credit or property tax replacement credit authorized under this chapter;
may be exercised at any time in a year before November 1 of that year.
(b) Notwithstanding any other provision of this chapter, an ordinance authorized by this chapter that imposes or increases a tax or a tax rate takes effect as follows:
(1) An ordinance adopted after December 31 of the immediately preceding year and before October 1 of the current year takes effect October 1 of the current year.
(2) An ordinance adopted after September 30 and before October 16 of the current year takes effect November 1 of the current year.
(3) An ordinance adopted after October 15 and before November 1 of the current year takes effect December 1 of the current year.
(c) Notwithstanding any other provision of this chapter, an ordinance authorized by this chapter that decreases or rescinds a tax or a tax rate takes effect as follows:
(1) An ordinance adopted after December 31 of the immediately preceding year and before October 1 of the current year takes effect on the later of October 1 of the current year or the first day of the month in the current year as the month in which the last increase in the tax or tax rate occurred.
(2) An ordinance adopted after September 30 and before October 16 of the current year takes effect on the later of November 1 of the current year or the first day of the month
in the current year as the month in which the last increase in
the tax or tax rate occurred.
(3) An ordinance adopted after October 15 and before
November 1 of the current year takes effect December 1 of the
current year.
(d) Notwithstanding any other provision of this chapter, an
ordinance authorized by this chapter that grants, increases,
decreases, rescinds, or changes a homestead credit or property tax
replacement credit authorized under this chapter takes effect for
and applies to property taxes first due and payable in the year
immediately following the year in which the ordinance is adopted.
(1) received from that county for a taxable year ending in a calendar year preceding the calendar year in which the determination is made; and
(2) reported on an annual return or amended return processed by the department in the state fiscal year ending before July 1 of the calendar year in which the determination is made;
as adjusted (as determined after review of the recommendation of the budget agency) for refunds of county option income tax made in the state fiscal year.
(b) Before August 2 of each calendar year, the budget agency shall certify to the county auditor of each adopting county the amount determined under subsection (a) plus the amount of interest in the county's account that has accrued and has not been included in a certification made in a preceding year. The amount certified is the county's "certified distribution" for the immediately succeeding calendar year. The amount certified shall be adjusted, as necessary, under subsections (c), (d), (e), and (f). The budget agency shall provide the county council with an informative summary of the calculations used to determine the certified distribution. The summary of calculations must include:
(1) the amount reported on individual income tax returns processed by the department during the previous fiscal year;
(2) adjustments for over distributions in prior years;
(3) adjustments for clerical or mathematical errors in prior years;
(4) adjustments for tax rate changes; and
(5) the amount of excess account balances to be distributed under IC 6-3.5-6-17.3.
The budget agency shall also certify information concerning the part of the certified distribution that is attributable to a tax rate under section 30, 31, or 32 of this chapter. This information must be certified to the county auditor and to the department of local government finance not later than September 1 of each calendar year. The part of the certified distribution that is attributable to a tax rate under section 30, 31, or 32 of this chapter may be used only as specified in those provisions.
(c) The budget agency shall certify an amount less than the amount determined under subsection (b) if the budget agency determines that the reduced distribution is necessary to offset overpayments made in a calendar year before the calendar year of the distribution. The budget agency may reduce the amount of the certified distribution over several calendar years so that any overpayments are offset over several years rather than in one (1) lump sum.
(d) The budget agency shall adjust the certified distribution of a county to correct for any clerical or mathematical errors made in any previous certification under this section. The budget agency may reduce the amount of the certified distribution over several calendar years so that any adjustment under this subsection is offset over several years rather than in one (1) lump sum.
(e) This subsection applies to a county that
under this chapter before November 1 in the same calendar year in which the budget agency makes a certification under this section. The budget agency shall adjust the certified distribution of a county to provide for a distribution in the immediately following calendar year and in each calendar year thereafter. The budget agency shall provide for a full transition to certification of distributions as provided in subsection (a)(1) through (a)(2) in the manner provided in subsection (c). If the county imposes, increases, decreases, or rescinds a tax or tax rate under this chapter after the date for which a certification under subsection (b) is based, the budget agency shall adjust the certified distribution of the county after August 1 of the calendar year. The adjustment shall reflect any other adjustment required under subsections (c), (d), and (f). The adjusted certification shall be treated as the county's "certified distribution" for the
immediately succeeding calendar year. The budget agency shall
certify the adjusted certified distribution to the county auditor for
the county and provide the county council with an informative
summary of the calculations that revises the informative summary
provided in subsection (b) and reflects the changes made in the
adjustment.
(f) This subsection applies in the year a county initially imposes a
tax rate under section 30 of this chapter. Notwithstanding any other
provision, the budget agency shall adjust the part of the county's
certified distribution that is attributable to the tax rate under section 30
of this chapter to provide for a distribution in the immediately
following calendar year equal to the result of:
(1) the sum of the amounts determined under STEP ONE through
STEP FOUR of IC 6-3.5-1.5-1(a) in the year in which the county
initially imposes a tax rate under section 30 of this chapter;
multiplied by
(2) the following:
(A) In a county containing a consolidated city, one and
five-tenths (1.5).
(B) In a county other than a county containing a consolidated
city, two (2).
(g) One-twelfth (1/12) of each adopting county's certified
distribution for a calendar year shall be distributed from its account
established under section 16 of this chapter to the appropriate county
treasurer on the first day of each month of that calendar year.
(h) Upon receipt, each monthly payment of a county's certified
distribution shall be allocated among, distributed to, and used by the
civil taxing units of the county as provided in sections 18 and 19 of this
chapter.
(i) All distributions from an account established under section 16 of
this chapter shall be made by warrants issued by the auditor of state to
the treasurer of state ordering the appropriate payments.
(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 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, 2009) 2011) or uniformly provide (after December 31,
2008) 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 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 income tax council may
(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); 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.
(1) impose, increase, decrease, or rescind a tax or tax rate; or
(2) grant, increase, decrease, rescind, or change a homestead credit or property tax replacement credit authorized under this chapter;
may be exercised at any time in a year before November 1 of that year.
(b) Notwithstanding any other provision of this chapter, an ordinance authorized by this chapter that imposes or increases a tax or a tax rate takes effect as follows:
(1) An ordinance adopted after December 31 of the immediately preceding year and before October 1 of the current year takes effect October 1 of the current year.
(2) An ordinance adopted after September 30 and before October 16 of the current year takes effect November 1 of the current year.
(3) An ordinance adopted after October 15 and before November 1 of the current year takes effect December 1 of the current year.
(c) Notwithstanding any other provision of this chapter, an ordinance authorized by this chapter that decreases or rescinds a tax or a tax rate takes effect as follows:
(1) An ordinance adopted after December 31 of the immediately preceding year and before October 1 of the current year takes effect on the later of October 1 of the current year or the first day of the month in the current year as the month in which the last increase in the tax or tax rate occurred.
(2) An ordinance adopted after September 30 and before
October 16 of the current year takes effect on the later of
November 1 of the current year or the first day of the month
in the current year as the month in which the last increase in
the tax or tax rate occurred.
(3) An ordinance adopted after October 15 and before
November 1 of the current year takes effect December 1 of the
current year.
(d) Notwithstanding any other provision of this chapter, an
ordinance authorized by this chapter that grants, increases,
decreases, rescinds, or changes a homestead credit or property tax
replacement credit authorized under this chapter takes effect for
and applies to property taxes first due and payable in the year
immediately following the year in which the ordinance is adopted.
(b) Before August 2 of each calendar year, the budget agency, shall certify to the county auditor of each adopting county the sum of the amount of county economic development income tax revenue that the budget agency determines has been:
(1) received from that county for a taxable year ending before the calendar year in which the determination is made; and
(2) reported on an annual return or amended return processed by the department in the state fiscal year ending before July 1 of the calendar year in which the determination is made;
as adjusted for refunds of county economic development income tax made in the state fiscal year plus the amount of interest in the county's account that has been accrued and has not been included in a certification made in a preceding year. The amount certified is the county's certified distribution, which shall be distributed on the dates specified in section 16 of this chapter for the following calendar year.
(c) The amount certified under subsection (b) shall be adjusted under subsections (d), (e), (f), (g), and (h). The budget agency shall provide the county council with an informative summary of the calculations used to determine the certified distribution. The summary of calculations must include:
(1) the amount reported on individual income tax returns processed by the department during the previous fiscal year;
(2) adjustments for over distributions in prior years;
(3) adjustments for clerical or mathematical errors in prior years;
(4) adjustments for tax rate changes; and
(5) the amount of excess account balances to be distributed under IC 6-3.5-7-17.3.
(d) The budget agency shall certify an amount less than the amount determined under subsection (b) if the budget agency determines that the reduced distribution is necessary to offset overpayments made in a calendar year before the calendar year of the distribution. The budget agency may reduce the amount of the certified distribution over several calendar years so that any overpayments are offset over several years rather than in one (1) lump sum.
(e) The budget agency shall adjust the certified distribution of a county to correct for any clerical or mathematical errors made in any previous certification under this section. The budget agency may reduce the amount of the certified distribution over several calendar years so that any adjustment under this subsection is offset over several years rather than in one (1) lump sum.
(f) The budget agency shall adjust the certified distribution of a county to provide the county with the distribution required under section 16(b) of this chapter.
(g) The budget agency shall adjust the certified distribution of a county to provide the county with the amount of any tax increase imposed under section 25 or 26 of this chapter to provide additional homestead credits as provided in those provisions.
(h) This subsection applies to a county that
under this chapter before November 1 in the same calendar year in which the budget agency makes a certification under this section. The budget agency shall adjust the certified distribution of a county to provide for a distribution in the immediately following calendar year and in each calendar year thereafter. The budget agency shall provide for a full transition to certification of distributions as provided in subsection (b)(1) through (b)(2) in the manner provided in subsection (d). If the county imposes, increases, decreases, or rescinds a tax or tax rate under this chapter after the date for which a certification under subsection (b) is based, the budget agency shall adjust the certified distribution of the county after August 1 of the calendar year. The adjustment shall reflect any other adjustment authorized under subsections (c), (d), (e), (f), and (g). The adjusted certification shall be treated as the county's certified distribution
for the immediately succeeding calendar year. The budget agency
shall certify the adjusted certified distribution to the county
auditor for the county and provide the county council with an
informative summary of the calculations that revises the
informative summary provided in subsection (c) and reflects the
changes made in the adjustment.
(1) the aircraft was registered in another state as of January 1, 2010, and any sales or use tax due in the registration state was paid and ownership of the aircraft has not changed after December 31, 2009;
(2) there is no outstanding tax liability in the registration state that directly relates to the aircraft; and
(3) an application for the registration of the aircraft under this chapter is filed after June 30, 2010, and before September 30, 2010, and the registration fee under section 3 of this chapter and the aircraft excise tax under section 13 of this chapter are paid.
(1) to purchase land, easements, or rights-of-way;
(2) to purchase buildings;
(3) to construct or improve city owned property;
(4) to design, develop, purchase, lease, upgrade, maintain, or repair:
(A) computer hardware;
(B) computer software;
(C) wiring and computer networks; and
(D) communications access systems used to connect with computer networks or electronic gateways;
(5) to pay for the services of full-time or part-time computer maintenance employees;
(6) to conduct nonrecurring in-service technology training of unit employees;
(7) to undertake Internet application development;
(8) to retire general obligation bonds issued by the city or town for one (1) of the purposes stated in subdivision (1), (2), (3), (4), (5), or (6); or
(9) for any other governmental purpose for which money is appropriated by the fiscal body of the city or town.
(b) The money in the city's or town's cumulative capital improvement fund does not revert to its general fund.
(c) A city or town may at any time, by ordinance or resolution, transfer to:
(1) its general fund; or
(2) an authority established under IC 36-7-23;
money derived under this chapter that has been deposited in the city's or town's cumulative capital improvement fund.
(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
(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
promotion fund 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 fifty
thousand dollars ($1,200,000) ($1,250,000) 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 forty-two and thirty-three seventy-seven hundredths percent
(44.33%) (42.77%) 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.
The amount for each year shall be transferred in four (4)
approximately equal quarterly installments.
(d) This subsection applies to the first one million two hundred fifty
thousand dollars ($1,200,000) ($1,250,000) 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 and sixty-eight hundredths percent (9%) (9.68%) of the
revenue received under this chapter for that year The amount of each
city's or town's allocation is as follows:
(1) Ten Nine percent (10%) (9%) of the revenue covered by this
subsection shall be transferred distributed to cities having a
population of more than ninety thousand (90,000) but less than
one hundred five thousand (105,000).
(2) Ten Nine percent (10%) (9%) of the revenue covered by this
subsection shall be transferred distributed to cities having a
population of more than seventy-five thousand (75,000) but less
than ninety thousand (90,000).
(3) Ten Nine percent (10%) (9%) of the revenue covered by this
subsection shall be transferred 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 remaining revenue covered by
that must be allocated among the cities and towns located in the
county under this subsection shall be transferred distributed in
equal amounts to each town and each city not receiving a transfer
distribution under subdivisions (1) through (3).
The money transferred distributed under this subsection may be used
only for tourism and economic development projects. The county
treasurer shall make the transfers distributions on or before December
1 of each year.
(e) This subsection applies to the first one million two hundred fifty
thousand dollars ($1,200,000) ($1,250,000) 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 eight
and eighty-eight hundredths percent (9%) (8.88%) 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 fifty
thousand dollars ($1,200,000) ($1,250,000) 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 fifty thousand dollars ($1,200,000). ($1,250,000). 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.
(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.
(1) Determining the individual's suitability for employment with the state, or as an employee of a contractor of the state, in a position:
(A) that has a job description that includes contact with, care of, or supervision over a person less than eighteen (18) years of age;
(B) that has a job description that includes contact with, care of, or supervision over an endangered adult (as defined in IC 12-10-3-2), except the individual is not required to meet the standard for harmed or threatened with harm set forth in IC 12-10-3-2(a)(3);
(C) at a state institution managed by the office of the secretary of family and social services or state department of health;
(D) at the Indiana School for the Deaf established by IC 20-22-2-1;
(E) at the Indiana School for the Blind and Visually Impaired established by IC 20-21-2-1;
(F) at a juvenile detention facility;
(G) with the Indiana gaming commission under IC 4-33-3-16;
(H) with the department of financial institutions under IC 28-11-2-3; or
(I) that has a job description that includes access to or supervision over state financial or personnel data, including state warrants, banking codes, or payroll information pertaining to state employees.
(2) Identification in a request related to an application for a teacher's license submitted to the department of education established by IC 20-19-3-1.
(3) Use by the
(4) Use by the Indiana board of pharmacy in determining the individual's suitability for a position or employment with a wholesale drug distributor, as specified in IC 25-26-14-16(b), IC 25-26-14-16.5(b), IC 25-26-14-17.8(c), and IC 25-26-14-20.
An applicant shall submit the fingerprints in an appropriate format or on forms provided for the employment or license application. The department shall charge each applicant the fee established under section 28 of this chapter and by federal authorities to defray the costs associated with a search for and classification of the applicant's fingerprints. The department may forward fingerprints submitted by an applicant to the Federal Bureau of Investigation or any other agency for processing. The state personnel department or the agency to which the applicant is applying for employment or a license may receive the results of all fingerprint investigations.
(b) An applicant who is an employee of the state may not be charged under subsection (a).
(c) Subsection (a)(1) does not apply to an employee of a contractor of the state if the contract involves the construction or repair of a capital project or other public works project of the state.
(1) department;
(2) commission;
(3) director of veterans' affairs;
(4) county and city officers; and
(5) assistants and employees of persons described in subdivisions (1) through (4);
acting under the supervision of and under the rules of the department may act at the request of any veteran of the armed forces or a veteran's spouse, surviving spouse, or dependent as necessary or reasonably incident to obtaining or attempting to obtain for the person making the request any advantage, benefit, or compensation accruing, due, or believed to be accruing or due to the person under any law of the United States, Indiana, or any other state or government by reason of the service of the veteran in the armed forces of the United States.
(b) The:
(1)
(2) director of veterans' affairs shall administer the department under the commission's supervision and control;
as provided in this article.
(c) The domicile of the department is in Indianapolis. Suitable offices and quarters shall be provided in Indianapolis.
served in an authorized campaign of the United States and who
has a service connected disability, as evidenced by a pension
certificate or the award of compensation.
(3) The spouse of an honorably discharged member of the armed
forces described in subdivision (1) or (2).
(4) The surviving spouse of an honorably discharged member of
the armed forces described in subdivision (1) or (2).
(a) As used in this section, "eligible person" refers to either of
the following:
(1) An honorably discharged member of the armed forces.
(2) The spouse or surviving spouse of an honorably
discharged member of the armed forces.
(b) An eligible person who has a disability or is destitute is
eligible for admission to the home if:
(1) the eligible person has been a resident of Indiana for at
least one (1) year immediately preceding application for
admission to the home; or
(2) in the case of an eligible person referred to in subsection
(a)(1), the eligible person was a resident of Indiana when the
eligible person enlisted in the armed forces.
(b) (c) The Indiana department of veterans' affairs shall adopt rules
concerning admission to the home.
(c) (d) In adopting rules governing the admission, maintenance, and
discharge of members of the home, the Indiana department of veterans'
affairs may establish a fund called the veterans' home comfort and
welfare fund. The director shall deposit all money collected from the
members for the cost of their care and maintenance in the fund. The
director shall expend this money in any manner that adds to the comfort
and welfare of the members of the institutions.
(d) (e) A part of the veterans' home comfort and welfare fund may
be withdrawn and deposited in a special fund called the veterans' home
building fund. The veterans' home building fund shall be used for the
construction, maintenance, remodeling, or repair of buildings of the
Indiana Veterans' home.
(e) (f) Preference under this section may be given to a person who
served in an Indiana military organization. Except in cases where the
surviving spouse of a veteran marries another veteran, the benefits of
this chapter extend only to a surviving spouse and the spouse of a
veteran if the contract of marriage was entered into more than five (5)
years before the date of death of the veteran. Except as otherwise
provided by law, upon the death of a person in the home, money paid
to the person or due to the person from a bank, a trust company, a
corporation, or an individual becomes an asset of the person's estate
and shall be distributed in the manner prescribed by the probate law of
the state.
(b) Except as provided in section 9 of this chapter, the
(c) A qualified service member or the qualified service member's dependent may be eligible to receive assistance from the fund for up to one (1) year after the earlier of the following:
(1) The date the qualified service member's active duty service ends.
(2) The date, as established by presidential proclamation or by law, of the cessation of the national conflict or war with respect to which the qualified service member is eligible to receive assistance under section 7.5(3)(B) of this chapter.
(d) The
(1) Appropriations made by the general assembly.
(2) Donations to the fund.
(3) Interest.
(4) Money transferred to the fund from other funds.
(5) Annual supplemental fees collected under IC 9-29-5-38.5.
(6) Money from any other source authorized or appropriated for
the fund.
(b) The board commission shall transfer the money in the fund not
currently needed to provide assistance or meet the obligations of the
fund to the veterans' affairs trust fund established by IC 10-17-13-3.
(c) Money in the fund at the end of a state fiscal year does not revert
to the state general fund or to any other fund.
(d) There is annually appropriated to the board commission for the
purposes of this chapter all money in the fund not otherwise
appropriated to the board commission for the purposes of this chapter.
(1) Uniform need determination procedures.
(2) Eligibility criteria.
(3) Application procedures.
(4) Selection procedures.
(5) Coordination with other assistance programs.
(6) Other areas in which the department determines that rules are necessary to ensure the uniform administration of the grant program under this chapter.
(1) Seven (7) members appointed by the governor. The governor shall consider the following when making appointments under
this subdivision:
(A) Membership in:
(i) a veterans association established under IC 10-18-6; or
(ii) a veterans organization listed in IC 10-18-8-1.
(B) Service in the armed forces of the United States (as
defined in IC 5-9-4-3) or the national guard (as defined in
IC 5-9-4-4).
(C) Experience in education, including higher education,
vocational education, or adult education.
(D) Experience in investment banking or finance.
The governor shall designate one (1) member appointed under
this subdivision to serve as chairperson of the board commission.
(2) The director of veterans' affairs appointed under IC 10-17-1-5
or the director's designee.
(3) The adjutant general of the military department of the state
appointed under IC 10-16-2-6 or the adjutant general's designee.
(4) Four (4) members of the general assembly appointed as
follows:
(A) Two (2) members of the senate, one (1) from each political
party, appointed by the president pro tempore of the senate
with advice from the minority leader of the senate.
(B) Two (2) members of the house of representatives, one (1)
from each political party, appointed by the speaker of the
house of representatives with advice from the minority leader
of the house of representatives.
Members appointed under this subdivision are nonvoting,
advisory members and must serve on a standing committee of the
senate or house of representatives that has subject matter
jurisdiction over military and veterans affairs.
begins on the later of the following:
(1) The day the term of the member whom the individual is
appointed to succeed expires.
(2) The day the member is appointed.
(b) The term of a member expires on the later of the following:
(1) The day a successor is appointed.
(2) July 1 of the year following the year in which the member is
appointed.
However, a member serves at the pleasure of the appointing authority.
(c) An appointing authority may reappoint a member for a new term.
(d) An appointing authority shall appoint an individual to fill a
vacancy on the board. commission.
(b) Each member of the
(c) Each member of the
(d) The director of veterans' affairs appointed under IC 10-17-1-5 shall act as secretary of the commission and carry out the duties set forth in IC 10-17-1-6.
develop the fund and the assets of the fund.
(b) The board commission shall do the following:
(1) Carry out the duties of the commission set forth in
IC 10-17-1.
(1) (2) Establish a policy for the investment of the assets of the
fund. In establishing a policy under this subdivision, the board
commission shall:
(A) establish adequate long term financial goals for the fund;
and
(B) provide adequate funding for the military family relief
fund established by IC 10-17-12-8 during a time of war or
national conflict.
(2) (3) Acquire money for the fund through the solicitation of
private or public donations and other revenue producing
activities.
(3) (4) Perform other tasks consistent with prudent management
and development of the fund.
(b) The expenses of administering the fund and this chapter shall be paid from the fund.
(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public trust funds are invested. Interest that accrues from these investments shall be deposited in the fund.
and if the county option income tax is imposed under this chapter, the
county fiscal body may adopt an ordinance to:
(1) increase the percentage grant a credit allowed for homesteads
that are eligible for a standard deduction under
IC 6-1.1-12-37 in the county; under IC 6-1.1-20.9-2; or
(2) reduce the county option income tax rate for resident county
taxpayers to a rate not less than the greater of:
(A) the minimum rate necessary to satisfy the requirements of
section 43 of this chapter; or
(B) the minimum rate necessary to satisfy the requirements of
sections 43 and 46(2) of this chapter if an ordinance is adopted
under subdivision (1).
(b) A county fiscal body may not increase the percentage grant a
credit allowed for homesteads in such a manner that more than eight
percent (8%) is added to exceeds the percentage established permitted
under IC 6-1.1-20.9-2(d). IC 6-3.5-6-13 for a county option income
tax imposed under IC 6-3.5-6.
(c) The increase in the homestead credit percentage must be uniform
for all homesteads in a county.
(d) In an ordinance that increases the homestead credit percentage,
the county fiscal body may provide for a series of increases or
decreases to take place for each of a group of succeeding calendar
years.
(e) An ordinance may be adopted under this section after January 1
but before June 1 of a calendar year.
(f) An ordinance adopted under this section takes effect January 1
of the next calendar year.
(g) An ordinance adopted under this section for a county is not
applicable for a year if on January 1 of that year the county option
income tax is not in effect.
(1) To satisfy the requirements of section 43 of this chapter.
(2) If the county option income tax imposed under this chapter is in effect, to replace the amount, if any, of property tax revenue lost due to the allowance of
within the county under an ordinance adopted under section 45
of this chapter.
(3) To be used as a certified distribution as provided in
IC 6-3.5-1.1 or IC 6-3.5-6, whichever applies.
(b) The exemption under subsection (a) does not apply to IC 13-20-22-1.
(b) "Department", for purposes of IC 14-20-7, refers to the Indiana department of veterans' affairs established by IC 10-17-1-2.
(b) Upon payment in full of the assessment, including interest and penalties, the board shall have the lien released and satisfied on the records in the office of the recorder of the county in which the real property assessed is located.
(c) The procedure for collecting assessments for maintenance and operation is the same as for the original assessment, except that the assessments may not be paid in installments.
"For the __ (insert number) calendar year or years immediately following the holding of the referendum, shall the school corporation impose a property tax rate that does not exceed _____________ (insert amount) cents ($0.__) (insert amount) on each one hundred dollars ($100) of assessed valuation and that is in addition to all other property tax levies imposed by the school
(1) sixty (60) days before a primary election if the question is to be placed on the primary or municipal primary election ballot; or
(2) August 1 if the question is to be placed on the general or municipal election ballot.
However, if
election board of the date on which the school corporation desires that
the referendum be held, and, if practicable, the referendum shall be
held on the day specified by the school corporation.
(c) The referendum shall be held under the direction of the county
election board, which shall take all steps necessary to carry out the
referendum.
(d) If a primary election, general election, or special election is held
during the sixty (60) days preceding or following the special election
described in this section and is held in an election district that includes
some, but not all, of the school corporation, the county election board
may also adopt orders to specify when the registration period for the
elections cease and resume under IC 3-7-13-10.
(e) Not less than ten (10) days before the date on which the
referendum is to be held, the county election board shall cause notice
of the question that is to be voted upon at the referendum to be
published in accordance with IC 5-3-1.
(f) (b) If the referendum is not conducted at a primary or election,
general election, or municipal election, the appellant school
corporation in which the referendum is to be held shall pay all the costs
of holding the referendum.
(1) that sustained a loss from a disaster;
(2) whose adjusted assessed valuation (as determined under IC 6-1.1-34-8) per ADM is within the lowest forty percent (40%) of the assessed valuation per ADM when compared with all school corporation adjusted assessed valuation (as
(3) with an advance under this chapter outstanding on July 1, 1993, that bears interest of at least seven and one-half percent (7.5%).
The term does not include facilities used or to be used primarily for interscholastic or extracurricular activities.
"license" includes all occupational and professional licenses,
registrations, permits, and certificates issued under the Indiana Code,
and "licensee" includes all occupational and professional licensees,
registrants, permittees, and certificate holders regulated under the
Indiana Code.
(b) This section applies to the following entities that regulate
occupations or professions under the Indiana Code:
(1) Indiana board of accountancy.
(2) Indiana grain buyers and warehouse licensing agency.
(3) Indiana auctioneer commission.
(4) Board of registration for architects and landscape architects.
(5) State board of barber examiners.
(6) State board of cosmetology examiners.
(7) Medical licensing board of Indiana.
(8) Secretary of state.
(9) State board of dentistry.
(10) State board of funeral and cemetery service.
(11) Worker's compensation board of Indiana.
(12) Indiana state board of health facility administrators.
(13) Committee of hearing aid dealer examiners.
(14) Indiana state board of nursing.
(15) Indiana optometry board.
(16) Indiana board of pharmacy.
(17) Indiana plumbing commission.
(18) Board of podiatric medicine.
(19) Private investigator and security guard licensing board.
(20) State board of registration for professional engineers.
(21) Board of environmental health specialists.
(22) State psychology board.
(23) Indiana real estate commission.
(24) Speech-language pathology and audiology board.
(25) Department of natural resources.
(26) State boxing athletic commission.
(27) (26) Board of chiropractic examiners.
(28) (27) Mining board.
(29) (28) Indiana board of veterinary medical examiners.
(30) (29) State department of health.
(31) (30) Indiana physical therapy committee.
(32) (31) Respiratory care committee.
(33) (32) Occupational therapy committee.
(34) (33) Social worker, marriage and family therapist, and
mental health counselor Behavioral health and human services
licensing board.
(35) (34) Real estate appraiser licensure and certification board.
(36) (35) State board of registration for land surveyors.
(37) (36) Physician assistant committee.
(38) (37) Indiana dietitians certification board.
(39) (38) Indiana hypnotist committee.
(40) (39) Attorney general (only for the regulation of athlete
agents).
(41) (40) Manufactured home installer licensing board.
(42) (41) Home inspectors licensing board.
(43) (42) State board of massage therapy.
(44) (43) Any other occupational or professional agency created
after June 30, 1981.
(c) Notwithstanding any other law, the entities included in
subsection (b) shall send a notice of the upcoming expiration of a
license to each licensee at least sixty (60) days prior to the expiration
of the license. The notice must inform the licensee of the need to renew
and the requirement of payment of the renewal fee. If this notice of
expiration is not sent by the entity, the licensee is not subject to a
sanction for failure to renew if, once notice is received from the entity,
the license is renewed within forty-five (45) days of the receipt of the
notice.
"Board" means the appropriate agency listed in the definition of regulated occupation in this section.
"Director" refers to the director of the division of consumer protection.
"Division" refers to the division of consumer protection, office of the attorney general.
"Licensee" means a person who is:
(1) licensed, certified, or registered by a board listed in this section; and
(2) the subject of a complaint filed with the division.
"Person" means an individual, a partnership, a limited liability company, or a corporation.
"Regulated occupation" means an occupation in which a person is licensed, certified, or registered by one (1) of the following:
(1) Indiana board of accountancy (IC 25-2.1-2-1).
(2) Board of registration for architects and landscape architects (IC 25-4-1-2).
(3) Indiana auctioneer commission (IC 25-6.1-2-1).
(4) State board of barber examiners (IC 25-7-5-1).
(1) Indiana board of accountancy (IC 25-2.1-2-1).
(2) Board of registration for architects and landscape architects (IC 25-4-1-2).
(3) Indiana auctioneer commission (IC 25-6.1-2-1).
(4) State board of barber examiners (IC 25-7-5-1).
(1) Indiana board of accountancy (IC 25-2.1-2-1).
(2) Board of registration for architects and landscape architects (IC 25-4-1-2).
(3) Indiana auctioneer commission (IC 25-6.1-2).
(4) State board of barber examiners (IC 25-7-5-1).
(1) except as provided in
(2) by using a means of communication that permits:
(A) all other members participating in the meeting; and
(B) all members of the public physically present at the place where the meeting is conducted;
to simultaneously communicate with each other during the meeting.
(b) A member of a board, committee, or commission may participate in an emergency meeting of the board, committee, or commission to consider disciplinary sanctions under IC 25-1-9-10 or IC 25-1-11-13 by using a means of communication that permits:
(1) all other members participating in the meeting; and
(2) all members of the public physically present at the place where the meeting is conducted;
to simultaneously communicate with each other during the meeting.
(b): or (c):
(1) is considered to be present at the meeting;
(2) shall be counted for purposes of establishing a quorum; and
(3) may vote at the meeting.
(1) use their:
(A) hands;
(B) feet; or
(C) both hands and feet;
to strike each other; and
(2) compete for a financial prize or any item of pecuniary value.
(b) The term does not include:
(1) a boxing, sparring, or unarmed combat match regulated under
(2) mixed martial arts (as defined by
(3) martial arts, as regulated by the
(4) professional wrestling, as regulated by the
(5) a match, contest, or game in which a fight breaks out among the participants as an unplanned, spontaneous event and not as an intended part of the match, contest, or game.
SECTION 48, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2010]: 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).
(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. but it 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), 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.
(1) The later of:
(A) the date that a copy of a joint certification from the county election board in each county in which reorganizing political subdivisions are located that indicates that:
(i) the reorganization has been approved by the voters of each reorganizing political subdivision; or
(ii) in the case of a reorganization described in section 1(a)(9) of this chapter, the reorganization has been approved as set forth in section 32(b) of this chapter;
is recorded as required by section 31 of this chapter; or
(B) the date specified in the finally adopted plan of reorganization.
(2) The appointed or elected officers of the reorganized political subdivision are elected (as prescribed by section 36 of this chapter) or appointed and qualified, if:
(A) the reorganized political subdivision is a new political subdivision and reorganizing political subdivisions are not being consolidated into one (1) of the reorganizing political subdivisions;
(B) the reorganized political subdivision will have different boundaries than any of the reorganizing political subdivisions;
(C) the reorganized political subdivision will have different appointment or election districts than any of the reorganizing political subdivisions; or
(D) the finally adopted plan of reorganization requires new appointed or elected officers before the reorganization becomes effective.
(b) A reorganization approved under this chapter may not take effect during the year preceding a year in which a federal decennial census is conducted. A consolidation that would otherwise take effect during the year preceding a year in which a federal decennial census is conducted takes effect January
(c) Notwithstanding subsection (b) as that subsection existed on December 31, 2009, a reorganization that took effect January 2, 2010, because of the application of subsection (b), as that subsection existed on December 31, 2009, is instead considered to take effect January 1, 2010, without the adoption of an amended reorganization plan.
(b) The plan of reorganization must include at least the following:
(1) The name and a description of the reorganized political subdivision that will succeed the reorganizing political subdivisions.
(2) A description of the boundaries of the reorganized political subdivision.
(3) Subject to section 40 of this chapter, a description of the taxing areas in which taxes to retire obligations of the reorganizing political subdivisions will be imposed.
(4) A description of the membership of the legislative body, fiscal body, and executive of the reorganized political subdivision, a description of the election districts or appointment districts from which officers will be elected or appointed, and the manner in which the membership of each elected or appointed office will be elected or appointed.
(5) A description of the services to be offered by the reorganized political subdivision and the service areas in which the services will be offered.
(6) The disposition of the personnel, the agreements, the assets, and, subject to section 40 of this chapter, the liabilities of the reorganizing political subdivisions, including the terms and conditions upon which the transfer of property and personnel will be achieved.
(7) Any other matter that the:
(A) reorganization committee determines to be necessary or appropriate; or
(B) legislative bodies of the reorganizing political subdivisions require the reorganization committee;
to include in the plan of reorganization.
(8) In the case of a reorganization described in section 1(a)(9) of this chapter, if the legislative bodies of the reorganizing political subdivisions have specified that the vote on the public question regarding the reorganization shall be conducted on a countywide basis under section 30(b) of this chapter with a rejection threshold, the reorganization committee shall include in the reorganization plan a rejection threshold, specified as a percentage, that applies for purposes of section 32(b) of this chapter. The rejection threshold must be the same for each municipality that is a party to the proposed reorganization and to the county that is a party to the proposed reorganization.
(9) In the case of a reorganization described in section 1(a)(9) of this chapter, the reorganization committee shall determine and include in the reorganization plan the percentage of voters voting on the public question regarding the proposed reorganization who must vote, on a countywide basis, in favor of the proposed reorganization for the public question to be approved. This percentage is referred to in this chapter as the "countywide vote approval percentage". The countywide vote approval percentage must be greater than fifty percent (50%).
(10) The statement required by subsection (e).
(c) In the case of a reorganization described in section 1(a)(9) of this chapter, the reorganization committee may not change the decision of the legislative bodies of the reorganizing political subdivisions regarding whether the vote on the public question regarding the reorganization shall be conducted on a countywide basis without a rejection threshold or with a rejection threshold.
(d) Upon completion of the plan of reorganization, the reorganization committee shall present the plan of reorganization to the legislative body of each of the reorganizing political subdivisions for adoption. The initial plan of reorganization must be submitted to the legislative body of each of the reorganizing political subdivisions not later than one (1) year after the clerk of the last political subdivision that adopts a reorganization resolution under this chapter has certified the resolution to all of the political subdivisions named in the resolution. In the case of a plan of reorganization submitted to a political subdivision by a reorganization committee after June 30, 2010, the political subdivision shall post a copy of the plan of reorganization on an Internet web site maintained or authorized by the political subdivision not more than thirty (30) days after receiving the plan of reorganization from the reorganization committee.
(e) A reorganization committee must include in the plan of reorganization submitted to a political subdivision after June 30, 2010, a statement of:
(1) whether a fiscal impact analysis concerning the proposed reorganization has been prepared or has not been prepared by or on behalf of the reorganization committee; and
(2) whether a fiscal impact analysis concerning the proposed reorganization has been made available or has not been made available to the public by or on behalf of the reorganization committee.
(b) At the next:
(1) general election, if:
(A) the reorganized political subdivision is not a municipality or a school corporation; or
(B) the reorganized political subdivision results from a reorganization including a county and at least one (1) municipality;
(2) municipal election, if the reorganized political subdivision is a municipality; or
(3) primary or general election, as specified in an election plan adopted in substantially identical resolutions by the legislative body of each of the participating political subdivisions if the reorganized political subdivision is a school corporation;
after the voters approve a reorganization, one (1) set of officers for the reorganized political subdivision having the combined population of the reorganizing political subdivisions shall be elected by the voters in the territory of the reorganized political subdivision as prescribed by
statute.
(c) In the election described in subsection (b):
(1) one (1) member of the legislative body of the reorganized
political subdivision shall be elected from each election district
established by the reorganizing political subdivisions in
substantially identical resolutions adopted by the legislative body
of each of the reorganizing political subdivisions; and
(2) the total number of at large members shall be elected as
prescribed by statute for the reorganized political subdivision.
(d) If appointed officers are required in the reorganized political
subdivision, one (1) set of appointed officers shall be appointed for the
reorganized political subdivision. The appointments shall be made as
required by statute for the reorganized political subdivision. Any
statute requiring an appointed officer to reside in the political
subdivision where the appointed officer resides shall be treated as
permitting the appointed officer to reside in any part of the territory of
the reorganized political subdivision.
(1) be signed by at least the number of voters resident in the territory requested to be transferred required to place a candidate on the ballot under IC 3-8-6-3;
(2) contain a clear, distinct description of the requested boundary change; and
(3) not propose to decrease the area of any county below four hundred (400) square miles in compliance with Article 15, Section 7 of the Constitution of the State of Indiana.
(b) Whenever a petition under subsection (a) is filed with a county executive, the executive shall determine, at its first meeting after the petition is filed:
(1) whether the signatures on the petition are genuine; and
(2) whether the petition complies with subsection (a).
(c) If the determinations under subsection (b) are affirmative, the executive shall certify the question to the county election board of each affected county. The county election boards shall jointly order a special election to be held, scheduling the election so that the election is held on the same date in each county interested in the change, but not later
than thirty (30) days and not on the same date as a general election. The
election shall be conducted under IC 3-10-8-6. All voters of each
interested county are entitled to vote on the question. The question
shall be placed on the ballot in the form prescribed by IC 3-10-9-4 and
must state "Shall the boundaries of __________ County and
____________ County change?".
(d) After an election under subsection (c), the clerk of each county
shall make a certified copy of the election returns and not later than
five (5) days after the election file the copy with the auditor of the
county. The auditor shall, not later than five (5) days after the filing of
the returns in the auditor's office, make a true and complete copy of the
returns, certified under the auditor's hand and seal, and deposit the copy
with the auditor of every other county interested in the change.
(e) After copies have been filed under subsection (d), the auditor of
each county shall call a meeting of the executive of the county, which
shall examine the returns. If a majority of the voters of each interested
county voted in favor of change, the executive shall:
(1) enter an order declaring their boundaries to be changed as
described in the petition; and
(2) if the county has received territory from the transfer, adopt
revised descriptions of:
(A) county commissioner districts under IC 36-2-2-4; and
(B) county council districts under IC 36-2-3-4;
so that the transferred territory is assigned to at least one (1) county
commissioner district and at least one (1) county council district.
(f) The executive of each county shall file a copy of the order
described in subsection (e)(1) with:
(1) the office of the secretary of state; and
(2) the circuit court clerk of the county.
Except as provided in subsection (g), the transfer of territory becomes
effective when the last county order is filed under this subsection.
(g) An order declaring county boundaries to be changed may not
take effect during the year preceding a year in which a federal
decennial census is conducted. An order that would otherwise take
effect during the year preceding a year in which a federal decennial
census is conducted takes effect January 2 1 of the year in which a
federal decennial census is conducted.
(h) An election under this section may be held only once every three
(3) years.
(i) Notwithstanding subsection (g) as that subsection existed on
December 31, 2009, a boundary change that took effect January 2,
2010, because of the application of subsection (g), as that
subsection existed on December 31, 2009, is instead considered to
take effect January 1, 2010, without an amended order or any
other additional action being required.
(1) inside the corporate boundaries of the consolidated city and contiguous to an excluded city; or
(2) inside the corporate boundaries of an excluded city and contiguous to the consolidated city.
IC 36-4-3 does not apply to such a transfer.
(b) If the owners of land located in territory described in subsection (a) want to have that territory transferred from one (1) municipality to the other, they must file:
(1) a petition for annexation of that territory with the legislative body of the contiguous municipality; and
(2) a petition for disannexation of that territory with the legislative body of the municipality containing that territory.
Each petition must be signed by at least fifty-one percent (51%) of the owners of land in the territory sought to be transferred. The territory must be reasonably compact in configuration, and its boundaries must generally follow streets or natural boundaries.
(c) Each legislative body shall, not later than sixty (60) days after a petition is filed with it under subsection (b), either approve or disapprove the petition, with the following results:
(1) Except as provided in subsection (g), if both legislative bodies approve, the transfer of territory takes effect:
(A) on the effective date of the approval of the latter legislative body to act; and
(B) when a copy of each transfer approval has been filed under subsection (f).
(2) If the legislative body of the contiguous municipality disapproves or fails to act within the prescribed period, the proceedings are terminated.
(3) If the legislative body of the contiguous municipality approves but the legislative body of the other municipality disapproves or fails to act within the prescribed period, the proceedings are terminated unless there is an appeal under subsection (d).
(d) In the case described by subsection (c)(3), the petitioners may, not later than sixty (60) days after the disapproval or expiration of the prescribed period, appeal to the circuit court. The appeal must allege that the benefits to be derived by the petitioners from the transfer
outweigh the detriments to the municipality that has failed to approve,
which is defendant in the appeal.
(e) The court shall try an appeal under subsection (d) as other civil
actions, but without a jury. If the court determines that:
(1) the requirements of this section have been met; and
(2) the benefits to be derived by the petitioners outweigh the
detriments to the municipality;
it shall order the transfer of territory to take effect on the date its order
becomes final, subject to subsection (g), and shall file the order under
subsection (f). However, if the municipality, or a district of it, is
furnishing sanitary sewer service or municipal water service in the
territory, or otherwise has expended substantial sums for public
facilities (other than roads) specially benefiting the territory, the court
shall deny the transfer.
(f) A municipal legislative body that approves a transfer of territory
under subsection (c) or a court that approves a transfer under
subsection (e) shall file a copy of the approval or order, setting forth a
legal description of the territory to be transferred, with:
(1) the office of the secretary of state; and
(2) the circuit court clerk of each county in which the
municipality is located.
(g) A transfer of territory under this section may not take effect
during the year preceding a year in which a federal decennial census is
conducted. A transfer of territory that would otherwise take effect
during the year preceding a year in which a federal decennial census is
conducted takes effect January 2 1 of the year in which a federal
decennial census is conducted.
(h) A petition for annexation or disannexation under this section
may not be filed with respect to land as to which a transfer of territory
has been disapproved or denied within the preceding three (3) years.
(i) The legislative body of a municipality annexing territory under
this section shall assign the territory to at least one (1) municipal
legislative body district under IC 36-3-4-3 or IC 36-4-6 not later than
thirty (30) days after the transfer of territory becomes effective under
this section.
(j) Notwithstanding subsection (g) as that subsection existed on
December 31, 2009, a transfer of territory that took effect January
2, 2010, because of the application of subsection (g), as that
subsection existed on December 31, 2009, is instead considered to
take effect January 1, 2010, without any additional action being
required.
FOLLOWS [EFFECTIVE JANUARY 1, 2010 (RETROACTIVE)]:
Sec. 9. (a) Except as provided in subsection (c), a merger approved
under this chapter takes effect when:
(1) the officers of the new municipality are elected and qualified,
as prescribed by section 13 of this chapter; and
(2) a copy of the agreement under section 2 of this chapter or the
certified election results under section 7 of this chapter are filed
with:
(A) the office of the secretary of state; and
(B) the circuit court clerk of each county in which the
municipality is located.
(b) On the effective date of the merger, the merging municipalities
cease to exist and are merged into a single municipality of the class
created by the combined population of the merging municipalities. The
new municipality shall be governed by the laws applicable to that class.
(c) A merger approved under this chapter may not take effect during
the year preceding a year in which a federal decennial census is
conducted. A merger that would otherwise take effect during the year
preceding a year in which a federal decennial census is conducted takes
effect January 2 1 of the year in which a federal decennial census is
conducted.
(d) Notwithstanding subsection (c) as that subsection existed on
December 31, 2009, a merger that took effect January 2, 2010,
because of the application of subsection (c), as that subsection
existed on December 31, 2009, is instead considered to take effect
January 1, 2010, without any additional action being required.
(b) An ordinance described in subsection (d) or adopted under section 3, 4, 5, or 5.1 of this chapter may not take effect during the year preceding a year in which a federal decennial census is conducted. An ordinance that would otherwise take effect during the year preceding a year in which a federal decennial census is conducted takes effect January
(c) Subsections (d) and (e) apply to fire protection districts that are
established after June 14, 1987.
(d) Except as provided in subsection (b), whenever a municipality
annexes territory, all or part of which lies within a fire protection
district (IC 36-8-11), the annexation ordinance (in the absence of
remonstrance and appeal under section 11 or 15.5 of this chapter) takes
effect the second January 1 that follows the date the ordinance is
adopted and upon the filing required by section 22(a) of this chapter.
The municipality shall:
(1) provide fire protection to that territory beginning the date the
ordinance is effective; and
(2) send written notice to the fire protection district of the date the
municipality will begin to provide fire protection to the annexed
territory within ten (10) days of the date the ordinance is adopted.
(e) If the fire protection district from which a municipality annexes
territory under subsection (d) is indebted or has outstanding unpaid
bonds or other obligations at the time the annexation is effective, the
municipality is liable for and shall pay that indebtedness in the same
ratio as the assessed valuation of the property in the annexed territory
(that is part of the fire protection district) bears to the assessed
valuation of all property in the fire protection district, as shown by the
most recent assessment for taxation before the annexation, unless the
assessed property within the municipality is already liable for the
indebtedness. The annexing municipality shall pay its indebtedness
under this section to the board of fire trustees. If the indebtedness
consists of outstanding unpaid bonds or notes of the fire protection
district, the payments to the board of fire trustees shall be made as the
principal or interest on the bonds or notes becomes due.
(f) This subsection applies to an annexation initiated by property
owners under section 5.1 of this chapter in which all property owners
within the area to be annexed petition the municipality to be annexed.
Subject to subsections (b) and (d), and in the absence of an appeal
under section 15.5 of this chapter, an annexation ordinance takes effect
at least thirty (30) days after its publication and upon the filing required
by section 22(a) of this chapter.
(1) on the date fixed under section 11 of this chapter, hear and determine the remonstrance without a jury; and
(2) without delay, enter judgment on the question of the annexation according to the evidence that either party may introduce.
(b) If the court enters judgment in favor of the annexation, the annexation may not take effect during the year preceding the year in which a federal decennial census is conducted. An annexation that would otherwise take effect during the year preceding a year in which a federal decennial census is conducted takes effect January
(b) This subsection applies to an annexation initiated by property owners under section 5.1 of this chapter in which all property owners within the area to be annexed petition the municipality to be annexed. An owner of land within one-half (1/2) mile of the territory proposed to be annexed under this chapter may, not later than thirty (30) days after the publication of the annexation ordinance, appeal that annexation to a circuit court or superior court of a county in which the annexed territory is located. The complaint must state that the reason the annexation should not take place is that the territory sought to be annexed is not contiguous to the annexing municipality.
(c) Upon the determination of the court that the complaint is sufficient, the judge shall fix a time for a hearing to be held not later than sixty (60) days after the determination. Notice of the proceedings shall be served by summons upon the proper officers of the annexing municipality. The municipality shall become a defendant in the cause and be required to appear and answer. The judge of the circuit or superior court shall, upon the date fixed, proceed to hear and determine the appeal without a jury, and shall, without delay, give judgment upon the question of the annexation according to the evidence introduced by the parties. If the evidence establishes that the territory sought to be annexed is contiguous to the annexing municipality, the court shall deny the appeal and dismiss the proceeding. If the evidence does not establish the foregoing factor, the court shall issue an order to prevent the proposed annexation from taking effect. The laws providing for change of venue from the county do not apply, but changes of venue from the judge may be had. Costs follow judgment. Pending the appeal,
and during the time within which the appeal may be taken, the territory
sought to be annexed is not a part of the annexing municipality.
(d) If the court enters a judgment in favor of the municipality, the
annexation may not take effect during the year preceding a year in
which a federal decennial census is conducted. An annexation that
would otherwise take effect during the year preceding a year in which
a federal decennial census is conducted takes effect January 2 1 of the
year in which a federal decennial census is conducted.
(b) In all proceedings begun in or appealed to the circuit court, if vacation or disannexation is ordered, the clerk of the court shall immediately after the judgment of the court, or after a decision on appeal to the supreme court or court of appeals if the judgment on appeal is not reversed, certify the judgment of the circuit court, as affirmed or modified, to each of the following:
(1) The auditor of each county in which the lands or lots affected lie, on receipt of one dollar ($1) for the making and certifying of the transcript from the petitioners for the disannexation.
(2) The office of the secretary of state.
(3) The circuit court clerk of each county in which the lands or lots affected are located.
(4) The county election board of each county in which the lands or lots affected are located.
(5) If a board of registration exists, the board of each county in which the lands or lots affected are located.
(6) The office of census data established by IC 2-5-1.1-12.2.
(c) The county auditor shall forward a list of lots or lands disannexed under this section to the following:
(1) The county highway department of each county in which the lands or lots affected are located.
(2) The county surveyor of each county in which the lands or lots
affected are located.
(3) Each plan commission, if any, that lost or gained jurisdiction
over the disannexed territory.
(4) The township trustee of each township that lost or gained
jurisdiction over the disannexed territory.
(5) The sheriff of each county in which the lands or lots affected
are located.
(6) The office of the secretary of state.
(7) The office of census data established by IC 2-5-1.1-12.2.
The county auditor may require the clerk of the municipality to furnish
an adequate number of copies of the list of disannexed lots or lands or
may charge the clerk a fee for photoreproduction of the list.
(d) A disannexation described by this section takes effect upon the
clerk of the municipality filing the order with:
(1) the county auditor of each county in which the annexed
territory is located; and
(2) the circuit court clerk, or if a board of registration exists, the
board of each county in which the annexed territory is located.
(e) The clerk of the municipality shall notify the office of the
secretary of state and the office of census data established by
IC 2-5-1.1-12.2 of the date a disannexation is effective under this
chapter.
(f) A disannexation order under this chapter may not take effect
during the year preceding a year in which a federal decennial census is
conducted. A disannexation order that would otherwise take effect
during the year preceding a year in which a federal decennial census is
conducted takes effect January 2 1 of the year in which a federal
decennial census is conducted.
having a population of less than ten thousand (10,000). The legislative
body of such a city may, by ordinance adopted before September 1,
1982, after June 30, 2010, and during a year in which an election
of the legislative body will not occur, decide to be governed by this
section instead of section 4 of this chapter. If this ordinance is repealed
after August 31, 1982, except as a part of a codification of ordinances
that reenacts the ordinance under IC 36-1-5-6, then section 4 of this
chapter again applies to the city. The legislative body districts
created by an ordinance adopted under this subsection apply to the
first election of the legislative body held after the date the
ordinance is adopted. The clerk of the legislative body shall send a
certified copy of any ordinance adopted under this subsection to the
secretary of the county election board.
(b) This subsection does not apply to a city with an ordinance
described by subsection (j). The legislative body shall adopt an
ordinance to divide the city into four (4) districts that:
(1) are composed of contiguous territory, except for territory that
is not contiguous to any other part of the city;
(2) are reasonably compact;
(3) do not cross precinct boundary lines except as provided in
subsection (c) or (d); and
(4) contain, as nearly as is possible, equal population.
(c) The boundary of a city legislative body district may cross a
precinct boundary line if:
(1) more than one (1) member of the legislative body elected from
the districts established under subsection (b) or (j) resides in one
(1) precinct established under IC 3-11-1.5 after the most recent
municipal election; and
(2) following the establishment of a legislative body district
whose boundary crosses a precinct boundary line, not more than
one (1) member of the legislative body elected from the districts
resides within the same city legislative body district.
(d) The boundary of a city legislative body district may cross a
precinct line if the districts would not otherwise contain, as nearly as
is possible, equal population.
(e) A city legislative body district with a boundary described by
subsection (c) or (d) may not cross a census block boundary line:
(1) except when following a precinct boundary line; or
(2) unless the city legislative body certifies in the ordinance that
the census block has no population, and is not likely to ever have
population.
(f) The legislative body may not adopt an ordinance dividing the city
into districts with boundaries described by subsection (c) or (d) unless
the clerk of the city mails a written notice to the circuit court clerk. The
notice must:
(1) state that the legislative body is considering the adoption of an
ordinance described by this subsection; and
(2) be mailed not later than ten (10) days before the legislative
body adopts the ordinance.
(g) The division under subsection (b) or (j) shall be made:
(1) during the second year after a year in which a federal
decennial census is conducted; and
(2) when required to assign annexed territory to a district.
This division may be made at any other time, subject to IC 3-11-1.5-32.
(h) This subsection does not apply to a city with an ordinance
described by subsection (j). The legislative body is composed of four
(4) members elected from the districts established under subsection (b)
and one (1) at-large member.
(i) This subsection does not apply to a city with an ordinance
described by subsection (j). Each voter may vote for one (1) candidate
for at-large membership and one (1) candidate from the district in
which the voter resides. The at-large candidate receiving the most votes
from the whole city and the district candidates receiving the most votes
from their respective districts are elected to the legislative body.
(j) A city may adopt an ordinance under this subsection to divide the
city into three (3) districts that:
(1) are composed of contiguous territory, except for territory that
is not contiguous to any other part of the city;
(2) are reasonably compact;
(3) do not cross precinct boundary lines, except as provided in
subsection (c) or (d); and
(4) contain, as nearly as is possible, equal population.
(k) This subsection applies to a city with an ordinance described by
subsection (j). The legislative body is composed of three (3) members
elected from the districts established under subsection (j) and two (2)
at-large members.
(l) This subsection applies to a city with an ordinance described by
subsection (j). Each voter of the city may vote for two (2) candidates
for at-large membership and one (1) candidate from the district in
which the voter resides. The two (2) at-large candidates receiving the
most votes from the whole city and the district candidates receiving the
most votes from their respective districts are elected to the legislative
body.
(m) This subsection applies to a city having a population of less than
seven thousand (7,000). A legislative body of such a city that has, by
resolution adopted before May 7, 1991, decided to continue an election
process that permits each voter of the city to vote for one (1) candidate
at large and one (1) candidate from each of its four (4) council districts
may hold elections using that voting arrangement. The at-large
candidate and the candidate from each district receiving the most votes
from the whole city are elected to the legislative body. The districts
established in cities adopting such a resolution may cross precinct
boundary lines.
(n) A copy of the ordinance establishing districts under this section
must be filed with the circuit court clerk of the county that contains the
greatest population of the city not later than thirty (30) days after the
ordinance is adopted.
(o) If any territory in the city is not included in one (1) of the
districts established under this section, the territory is included in the
district that:
(1) is contiguous to that territory; and
(2) contains the least population of all districts contiguous to that
territory.
(p) If any territory in the city is included in more than one (1) of the
districts established under this section, the territory is included in the
district that:
(1) is one (1) of the districts in which the territory is described in
the ordinance adopted under this section;
(2) is contiguous to that territory; and
(3) contains the least population of all districts contiguous to that
territory.
(1) provide that:
(A) all members of the town legislative body are to be elected at large (if the town would have a population of less than three thousand five hundred (3,500); or
(B) divide the town into not less than three (3) nor more than seven (7) districts; and
(2) direct the county election board to conduct an election in the town on the date of the next general or municipal election to be held in any precincts in the county.
An election conducted under this section must comply with IC 3 concerning town elections. If, on the date that an ordinance was adopted under this section, absentee ballots for a general or municipal election have been delivered under IC 3-11-4-15 for voters within a precinct in the town, the election must be conducted on the date of the next general or municipal election held in any precincts in the county after the election for which absentee balloting is being conducted. However, a primary election may not be conducted before an election conducted under this section, regardless of the population of the town.
(b) Districts established by an ordinance adopted under this section must comply with IC 3-11-1.5.
(c) If any territory in the town is not included in one (1) of the districts established under this section, the territory is included in the district that:
(1) is contiguous to that territory; and
(2) contains the least population of all districts contiguous to that territory.
(d) If any territory in the town is included in more than one (1) of the districts established under this section, the territory is included in the district that:
(1) is one (1) of the districts in which the territory is described in the ordinance adopted under this section;
(2) is contiguous to that territory; and
(3) contains the least population of all districts contiguous to that territory.
(e) Except as provided in subsection (f), an ordinance adopted under this section becomes effective when filed with:
(1) the office of the secretary of state; and
(2) the circuit court clerk of each county in which the town is located.
(f) An ordinance incorporating a town under this section may not take effect during the year preceding a year in which a federal decennial census is conducted. An ordinance under this section that would otherwise take effect during the year preceding a year in which a federal decennial census is conducted takes effect January
(g) Proceedings to incorporate a town across county boundaries
must have the approval of the county executive of each county that
contains a part of the proposed town. Each county that contains a part
of the proposed town must adopt identical ordinances providing for the
incorporation of the town.
(h) Notwithstanding subsection (f) as that subsection existed on
December 31, 2009, an ordinance that took effect January 2, 2010,
because of the application of subsection (f), as that subsection
existed on December 31, 2009, is instead considered to take effect
January 1, 2010, without the adoption of an ordinance or an
amended ordinance or any other additional action being required.
(b) A change of name takes effect thirty (30) days after the filing of the statement required by section 17 of this chapter.
(c) Except as provided in subsection (d), a dissolution takes effect six (6) months after the filing of the statement required by section 17 of this chapter. The property owned by the town after payment of debts and liabilities shall be disposed of in the manner chosen by a majority of the voters of the town at a special election for that purpose. Dissolution of a town does not affect the validity of a contract to which the town is a party.
(d) A dissolution under this chapter may not take effect during the year preceding a year in which a federal decennial census is conducted. A dissolution that would otherwise take effect during the year preceding a year in which a federal decennial census is conducted takes effect January
(e) Notwithstanding subsection (d) as that subsection existed on December 31, 2009, a dissolution that took effect January 2, 2010, because of the application of subsection (d), as that subsection existed on December 31, 2009, is instead considered to take effect January 1, 2010, without any additional action being required.
containing more than fifty percent (50%) in assessed valuation of the
land in the town. The appeal is instituted by giving written notice to the
clerk of the circuit court and filing with the county executive a bond for
five hundred dollars ($500), with surety approved by the county
executive. The bond must provide:
(1) that the appeal will be duly prosecuted; and
(2) that the appellants will pay all costs if the appeal is decided
against them.
(b) When an appeal is instituted, the county executive shall file with
the clerk of the circuit court a transcript of all proceedings in the case,
together with all papers filed in the case. The county executive may not
take further action in the case until the appeal is heard and determined.
(c) An appeal under this section shall be heard by the circuit court
without a jury. Change of venue from the judge may be granted, but
change of venue from the county may not be granted. If the court orders
the dissolution to take place, the circuit court clerk shall, immediately
after the judgment of the court, certify the judgment of the circuit court
to:
(1) the clerk of the municipality;
(2) the circuit court clerk of any other county in which the town
is located; and
(3) the office of the secretary of state.
(d) Except as provided in subsection (e), the dissolution takes effect
sixty (60) days after the order is certified.
(e) A dissolution under this section may not take effect during the
year preceding a year in which a federal decennial census is conducted.
A dissolution under this section that would otherwise take effect during
the year preceding the year in which the federal decennial census is
conducted takes effect January 2 1 of the year in which a federal
decennial census is conducted.
(f) Notwithstanding subsection (e) as that subsection existed on
December 31, 2009, a dissolution that took effect January 2, 2010,
because of the application of subsection (e), as that subsection
existed on December 31, 2009, is instead considered to take effect
January 1, 2010, without any additional action being required.
(1) an ordinance; or
(2) an order in a county having a consolidated city;
dissolving the town.
(b) Except as provided in subsection (e), a dissolution takes effect:
(1) at least sixty (60) days after the ordinance or order under subsection (a) is adopted; and
(2) when the county auditor files a copy of the ordinance or order with:
(A) the circuit court clerk of each county in which the town is located; and
(B) the office of the secretary of state.
(c) The property owned by the town after payment of debts and liabilities shall be disposed of by the county executive. Any proceeds remaining shall be deposited in the county general fund. Dissolution of a town does not affect the validity of a contract to which the town is a party.
(d) After dissolution, the books and records of the town become the property of the county executive for safekeeping.
(e) A dissolution under this section may not take effect during the year preceding a year in which a federal decennial census is conducted. A dissolution under this section that would otherwise take effect during the year preceding a year in which a federal decennial census is conducted takes effect January
(f) Notwithstanding subsection (e) as that subsection existed on December 31, 2009, a dissolution that took effect January 2, 2010, because of the application of subsection (e), as that subsection existed on December 31, 2009, is instead considered to take effect January 1, 2010, without any additional action being required.
(b) The town legislative body may adopt a resolution to consider dissolution of the town under this section. The resolution must state the following:
(1) That the town legislative body conduct a public hearing at a stated date, place, and time concerning the dissolution of the town.
(2) That the town legislative body will hear all statements presented in favor of or in opposition to dissolution.
(3) That the town legislative body may adopt an ordinance to dissolve the town at the conclusion of the public hearing.
(c) The town clerk shall publish a notice of the public hearing in accordance with IC 5-3-1.
(d) The town legislative body may continue a public hearing under this section. If a hearing is continued, the clerk is not required to publish an additional notice under subsection (c).
(e) The town legislative body may adopt an ordinance following the conclusion of the public hearing under subsection (b). The town clerk shall file a copy of the ordinance with:
(1) the circuit court clerk of the county; and
(2) the office of the secretary of state.
(f) Except as provided in subsection (g), the ordinance dissolving the town takes effect:
(1) at least sixty (60) days after adoption; and
(2) when the ordinance is filed under subsection (e).
(g) A dissolution under this section may not take effect during the year preceding a year in which a federal decennial census is conducted. A dissolution under this section that would otherwise take effect during the year preceding a year in which the federal decennial census is conducted takes effect January
(h) When an ordinance dissolving a town becomes effective:
(1) the territory included within the town when the ordinance was adopted becomes a part of the consolidated city;
(2) the books and records of the town become the property of the county executive;
(3) the property owned by the town after payment of debts and liabilities shall be disposed of by the county executive; and
(4) the county executive shall deposit any proceeds remaining after payment of debts and liabilities into the county general fund.
(i) The dissolution of a town under this section does not affect the validity of a contract to which the town is a party.
(j) Notwithstanding subsection (g) as that subsection existed on December 31, 2009, a dissolution that took effect January 2, 2010, because of the application of subsection (g), as that subsection existed on December 31, 2009, is instead considered to take effect January 1, 2010, without any additional action being required.
(b) The dissolution of a town under this section may be instituted by filing a petition with the county board of registration. The petition must be signed by at least the number of the registered voters of the town required to place a candidate on the ballot under IC 3-8-6-3. The petition must be filed not later than June 1 of a year in which a general
or municipal election will be held.
(c) If a petition meets the criteria set forth in subsection (b), the
county board of registration shall certify the public question to the
county election board under IC 3-10-9-3. The county election board
shall place the question of dissolution on the ballot provided for voters
in the included town at the first general or municipal election following
certification. The question shall be placed on the ballot in the form
prescribed by IC 3-10-9-4 and must state "Shall the town of ________
dissolve?".
(d) If the public question is approved by a majority of the voters
voting on the question, the county election board shall file a copy of the
certification prepared under IC 3-12-4-9 concerning the public question
described by this section with the following:
(1) The circuit court clerk of the county.
(2) The office of the secretary of state.
(e) Except as provided in subsection (f), dissolution occurs:
(1) at least sixty (60) days after certification under IC 3-12-4-9;
and
(2) when the certification is filed under subsection (d).
(f) A dissolution under this section may not take effect during the
year preceding a year in which a federal decennial census is conducted.
A dissolution under this section that would otherwise take effect during
the year preceding a year in which the federal decennial census is
conducted takes effect January 2 1 of the year in which a federal
decennial census is conducted.
(g) When a town is dissolved under this section:
(1) the territory included within the town when the ordinance was
adopted becomes a part of the consolidated city;
(2) the books and records of the town become the property of the
county executive;
(3) the property owned by the town after payment of debts and
liabilities shall be disposed of by the county executive; and
(4) the county executive shall deposit any proceeds remaining
after payment of debts and liabilities into the county general fund.
(h) The dissolution of a town under this section does not affect the
validity of a contract to which the town is a party.
(i) Notwithstanding subsection (f) as that subsection existed on
December 31, 2009, a dissolution that took effect January 2, 2010,
because of the application of subsection (f), as that subsection
existed on December 31, 2009, is instead considered to take effect
January 1, 2010, without any additional action being required.
FOLLOWS [EFFECTIVE JANUARY 1, 2010 (RETROACTIVE)]:
Sec. 3. (a) When part of a township is owned by the state or the United
States, devoted to a public use, and withdrawn from taxation for local
purposes, and:
(1) less than eighteen (18) square miles of the township remains
subject to taxation; or
(2) the township is divided into two (2) or more separate sections
by the government owned part;
the county executive may issue an order to alter the boundaries of the
township and adjoining townships on receipt of a petition signed by at
least thirty-five percent (35%) of the resident freeholders of a part of
the township adjoining another township.
(b) Except as provided in subsection (c), a boundary alteration under
this section is effective when a copy of the order is filed with:
(1) the circuit court clerk; and
(2) the office of the secretary of state.
(c) A boundary alteration under this section may not take effect
during the year preceding a year in which a federal decennial census is
conducted. A boundary alteration that would otherwise take effect
during the year preceding a year in which a federal decennial census is
conducted takes effect January 2 1 of the year in which a federal
decennial census is conducted.
(d) Notwithstanding subsection (c) as that subsection existed on
December 31, 2009, a boundary alteration that took effect January
2, 2010, because of the application of subsection (c), as that
subsection existed on December 31, 2009, is instead considered to
take effect January 1, 2010, without any additional action being
required.
(b) An ordinance adopted under subsection (a) must specify the following:
(1) The department of the municipality or county responsible for the administration of the ordinance.
(2) The definitions of weeds and rank vegetation.
(3) The height at which weeds or rank vegetation becomes a
violation of the ordinance, specifying the appropriate heights for
various types of weeds and rank vegetation.
(4) The procedure for issuing notice to the owner of real property
of a violation of the ordinance.
(5) The procedure under which the municipality or county, or its
contractors, may enter real property to abate a violation of the
ordinance if the owner fails to abate the violation.
(6) The procedure for issuing a bill to the owner of real property
for the costs incurred by the municipality or county in abating the
violation, including administrative costs and removal costs. The
cost of sending notice under subsection (c) is an
administrative cost that may be billed to the owner under this
subdivision.
(7) The procedure for appealing a notice of violation or a bill
issued under the ordinance.
(c) An ordinance adopted under subsection (a) must provide
that a notice sent to the property owner must be sent by certified
mail, return receipt requested, or an equivalent service permitted
under IC 1-1-7-1 to:
(1) the owner of record of real property with a single owner;
or
(2) at least one (1) of the owners of real property with multiple
owners;
at the last address of the owner for the property as indicated in the
records of the county auditor on the date of the notice.
(b) For an area located in a county having a population of more than one hundred twenty thousand (120,000) but less than one hundred thirty thousand (130,000), an advisory commission may adopt a resolution designating a particular area as a district only after finding all of the following:
(1) The area contains a building or buildings:
(A) with at least one million (1,000,000) square feet of usable interior floor space; and
(B) that is or are vacant or will become vacant due to the relocation of an employer.
(2) At least one thousand (1,000) fewer persons are employed in the area than were employed in the area during the year that is ten (10) years previous to the current year.
(3) There are significant obstacles to redevelopment of the area due to any of the following problems:
(A) Obsolete or inefficient buildings.
(B) Aging infrastructure or inefficient utility services.
(C) Utility relocation requirements.
(D) Transportation or access problems.
(E) Topographical obstacles to redevelopment.
(F) Environmental contamination.
(4) The unit has expended, appropriated, pooled, set aside, or pledged at least one hundred thousand dollars ($100,000) for purposes of addressing the redevelopment obstacles described in subdivision (3).
(5) The area is located in a county having a population of more than one hundred twenty thousand (120,000) but less than one hundred thirty thousand (130,000).
(c) For a county having a population of more than one hundred eighteen thousand (118,000) but less than one hundred twenty thousand (120,000), an advisory commission may adopt a resolution designating not more than
(1) The area meets
(A) The area meets the following conditions:
(i) The area contains a building with at least seven hundred ninety thousand (790,000) square feet.
(ii) At least eight hundred (800) fewer people are employed in the area than were employed in the area during the year that is fifteen (15) years previous to the current year.
(iii) The area is located in or is adjacent to an industrial park.
(B) The area meets the following conditions:
(i) The area contains a building with at least three hundred eighty-six thousand (386,000) square feet.
(ii) At least four hundred (400) fewer people are employed in the area than were employed in the area during the year that is fifteen (15) years previous to the current year.
(iii) The area is located in or is adjacent to an industrial park.
(C) The area meets the following conditions:
(i) The area contains a building with at least one million (1,000,000) square feet.
(ii) At least seven hundred (700) fewer people are employed in the area than were employed in the area on January 1, 2008.
(A) Obsolete or inefficient buildings.
(B) Aging infrastructure or inefficient utility services.
(C) Utility relocation requirements.
(D) Transportation or access problems.
(E) Topographical obstacles to redevelopment.
(F) Environmental contamination.
(d) For an area located in a county having a population of more than two hundred thousand (200,000) but less than three hundred thousand (300,000), an advisory commission may adopt a resolution designating a particular area as a district only after finding all of the following:
(1) The area contains a building or buildings:
(A) with at least one million five hundred thousand (1,500,000) square feet of usable interior floor space; and
(B) that is or are vacant or will become vacant.
(2) At least eighteen thousand (18,000) fewer persons are employed in the area at the time of application than were employed in the area before the time of application.
(3) There are significant obstacles to redevelopment of the area due to any of the following problems:
(A) Obsolete or inefficient buildings.
(B) Aging infrastructure or inefficient utility services.
(C) Utility relocation requirements.
(D) Transportation or access problems.
(E) Topographical obstacles to redevelopment.
(F) Environmental contamination.
(4) The unit has expended, appropriated, pooled, set aside, or pledged at least one hundred thousand dollars ($100,000) for purposes of addressing the redevelopment obstacles described in subdivision (3).
(5) The area is located in a county having a population of more than two hundred thousand (200,000) but less than three hundred thousand (300,000).
(e) For an area located in a county having a population of more than three hundred thousand (300,000) but less than four hundred thousand (400,000), an advisory commission may adopt a resolution designating a particular area as a district only after finding all of the following:
(1) The area contains a building or buildings:
(A) with at least eight hundred thousand (800,000) gross square feet; and
(B) having leasable floor space, at least fifty percent (50%) of which is or will become vacant.
(2) There are significant obstacles to redevelopment of the area due to any of the following problems:
(A) Obsolete or inefficient buildings as evidenced by a decline of at least seventy-five percent (75%) in their assessed valuation during the preceding ten (10) years.
(B) Transportation or access problems.
(C) Environmental contamination.
(3) At least four hundred (400) fewer persons are employed in the area than were employed in the area during the year that is fifteen (15) years previous to the current year.
(4) The area has been designated as an economic development target area under IC 6-1.1-12.1-7.
(5) The unit has appropriated, pooled, set aside, or pledged at least two hundred fifty thousand dollars ($250,000) for purposes of addressing the redevelopment obstacles described in subdivision (2).
(6) The area is located in a county having a population of more than three hundred thousand (300,000) but less than four hundred thousand (400,000).
(f) The advisory commission, or the county or municipal legislative body, in the case of a district designated under section 10.5 of this chapter, shall designate the duration of the district. However, a district must terminate not later than fifteen (15) years after the income tax incremental amount or gross retail incremental amount is first allocated to the district.
(g) Upon adoption of a resolution designating a district, the advisory
commission shall:
(1) publish notice of the adoption and substance of the resolution
in accordance with IC 5-3-1; and
(2) file the following information with each taxing unit in the
county where the district is located:
(A) A copy of the notice required by subdivision (1).
(B) A statement disclosing the impact of the district, including
the following:
(i) The estimated economic benefits and costs incurred by
the district, as measured by increased employment and
anticipated growth of property assessed values.
(ii) The anticipated impact on tax revenues of each taxing
unit.
The notice must state the general boundaries of the district.
(h) Upon completion of the actions required by subsection (g), the
advisory commission shall submit the resolution to the budget
committee for review and recommendation to the budget agency. If the
budget agency fails to take action on a resolution designating a district
within one hundred twenty (120) days after the date that the resolution
is submitted to the budget committee, the designation of the district by
the resolution is considered approved.
(i) When considering a resolution, the budget committee and the
budget agency must make the following findings:
(1) The area to be designated as a district meets the conditions
necessary for designation as a district.
(2) The designation of the district will benefit the people of
Indiana by protecting or increasing state and local tax bases and
tax revenues for at least the duration of the district.
(j) The income tax incremental amount and the gross retail
incremental amount may not be allocated to the district until the
resolution is approved under this section.
(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) 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.
(b) (c) 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.
(c) (d) 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.
(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) 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.
(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.
(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.
(d) (e) 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.
(1) section 12(c)(1)(A) of this chapter; or
(2) section 12(c)(1)(C) of this chapter.
(b) A district is not entitled to receive an allocation of the income tax incremental amount and the gross retail incremental amount unless the advisory commission selects the district to receive the allocations.
(c) The advisory commission may select only one (1) of the districts to receive allocations of the income tax incremental amount and the gross retail incremental amount.
(d) The advisory commission shall inform the budget agency which district it selects to receive allocations on an election form prescribed by the budget agency.
(e) The income tax incremental amount and the gross retail incremental amount may not be allocated to the district selected under this section until the budget agency receives the election form required by subsection (d).
(1) the petition meets the requirements of this section and sections 4 and 5 of this chapter;
(2) the economic improvement projects to be undertaken in the district will provide special benefits to property owners in the district and will be of public utility and benefit;
(3) the benefits provided by the project will be new benefits that do not replace benefits existing before the establishment of the
district; and
(4) the formula to be used for the assessment of benefits is
appropriate.
(b) The legislative body may adopt the ordinance only if it
determines that the petition has been signed by:
(1) a majority of the owners of real property within the proposed
district; and
(2) the owners of real property constituting at least sixty-six and
two-thirds percent (66 2/3%) more than fifty percent (50%) of
the assessed valuation in the proposed district.
(c) The signature of a person whose property would be exempt from
assessments under the ordinance may not be considered in determining
whether the requirements of subsection (b) are met. In addition, the
assessed valuation of any property that would be exempt from
assessment under the ordinance may not be considered in determining
the total assessed valuation in the proposed district.
(b) Promptly after determining the proposed assessment for each parcel, the board shall mail notice to each owner of property to be assessed. This notice must:
(1) set forth the amount of the proposed special assessment;
(2) state that the proposed special assessment on each parcel of real property in the economic improvement district is on file and can be seen in the board's office;
(3) state the time and place where written remonstrances against the special assessment may be filed;
(4) set forth the time and place where the board will hear any owner of assessed real property who has filed a remonstrance before the hearing date; and
(5) state that the board, after hearing evidence, may increase or decrease, or leave unchanged, the special assessment on any parcel.
(c) The notices must be deposited in the mail twenty (20) days before the hearing date. The notices to the owners must be addressed as the names and addresses appear on the tax duplicates and the records of the county auditor.
(d) At the time fixed in the notice, the board shall hear any owner of assessed real property who has filed a written remonstrance before the date of the hearing. The hearing may be continued from time to time as long as is necessary to hear the owners.
(e) The board shall render its decision by increasing, decreasing, or confirming each special assessment by setting opposite each name, parcel, and proposed assessment, the amount of the assessment as determined by the board. However, if the total of the special assessments exceeds the amount needed, the board shall make a prorated reduction in each special assessment.
(f) Except as provided in section 13 of this chapter, the signing of the special assessment schedule by a majority of the members of the board and the delivery of the schedule to the county auditor constitute a final and conclusive determination of the benefits that are assessed.
(g) Each
paid by a property owner is not eligible for a credit under IC 6-1.1,
IC 6-3.5, or any other law.
(i) (h) The board shall certify to the county auditor the schedule of
special assessments of benefits. For purposes of providing
substantiation of the deductibility of a special assessment for
federal adjusted gross income tax purposes under Section 164 of
the Internal Revenue Code, the board shall, to the extent
practicable, supplement the schedule of special assessments
provided to the county auditor with a statement that identifies the
part of each special assessment that is allocable to interest,
maintenance, and repair charges. If the board provides the county
auditor with the statement, the county auditor shall show, on the
tax statement, the part of the special assessment that is for interest
and maintenance and repair items separately from the remainder
of the special assessment.
(1) A demonstration of significant support from an institution of higher education, a private research based institute, or a military research and development or testing facility on an active United States government military base or other military installation located within, or in the vicinity of, the proposed certified technology park, as evidenced by the following criteria:
(A) Grants of preferences for access to and commercialization of intellectual property.
(B) Access to laboratory and other facilities owned by or under the control of the postsecondary educational institution or private research based institute.
(C) Donations of services.
(D) Access to telecommunications facilities and other infrastructure.
(E) Financial commitments.
(F) Access to faculty, staff, and students.
(G) Opportunities for adjunct faculty and other types of staff
arrangements or affiliations.
(H) Other criteria considered appropriate by the Indiana
economic development corporation.
(2) A demonstration of a significant commitment by the
postsecondary educational institution, private research based
institute, or military research and development or testing facility
on an active United States government military base or other
military installation to the commercialization of research
produced at the certified technology park, as evidenced by the
intellectual property and, if applicable, tenure policies that reward
faculty and staff for commercialization and collaboration with
private businesses.
(3) A demonstration that the proposed certified technology park
will be developed to take advantage of the unique characteristics
and specialties offered by the public and private resources
available in the area in which the proposed certified technology
park will be located.
(4) The existence of or proposed development of a business
incubator within the proposed certified technology park that
exhibits the following types of resources and organization:
(A) Significant financial and other types of support from the
public or private resources in the area in which the proposed
certified technology park will be located.
(B) A business plan exhibiting the economic utilization and
availability of resources and a likelihood of successful
development of technologies and research into viable business
enterprises.
(C) A commitment to the employment of a qualified full-time
manager to supervise the development and operation of the
business incubator.
(5) The existence of a business plan for the proposed certified
technology park that identifies its objectives in a clearly focused
and measurable fashion and that addresses the following matters:
(A) A commitment to new business formation.
(B) The clustering of businesses, technology, and research.
(C) The opportunity for and costs of development of properties
under common ownership or control.
(D) The availability of and method proposed for development
of infrastructure and other improvements, including
telecommunications technology, necessary for the
development of the proposed certified technology park.
(E) Assumptions of costs and revenues related to the
development of the proposed certified technology park.
(6) A demonstrable and satisfactory assurance that the proposed
certified technology park can be developed to principally contain
property that is primarily used for, or will be primarily used for,
a high technology activity or a business incubator.
(b) The Indiana economic development corporation may not
approve an application that would result in a substantial reduction or
cessation of operations in another location in Indiana in order to
relocate them within the certified technology park.
(c) A certified technology park designated under this section is
subject to the review of the Indiana economic development corporation
and must be recertified every four (4) years. The corporation shall
develop procedures and the criteria to be used in the review required
by this subsection. A certified technology park shall furnish to the
corporation the following information to be used in the course of the
review:
(1) Total employment and payroll levels for all businesses
operating within the certified technology park.
(2) The nature and extent of any technology transfer activity
occurring within the certified technology park.
(3) The nature and extent of any nontechnology businesses
operating within the certified technology park.
(4) The use and outcomes of any state money made available to
the certified technology park.
(5) An analysis of the certified technology park's overall
contribution to the technology based economy in Indiana.
If a certified technology park is not recertified, the Indiana
economic development corporation shall send a certified copy of a
notice of the determination to the county auditor, the department
of local government finance, and the department of state revenue.
(d) To the extent allowed under IC 5-14-3, the corporation shall
maintain the confidentiality of any information that is:
(1) submitted as part of the review process under subsection (c);
and
(2) marked as confidential;
by the certified technology park.
(1) Service charges assessed on CMRS users in the state under section 25.5 of this chapter.
(2) Appropriations made by the general assembly.
(3) Grants and gifts intended for deposit in the fund.
(4) Interest, premiums, gains, or other earnings on the fund.
(5) Enhanced prepaid wireless charges collected and remitted under IC 36-8-16.6-12.
(b) Except as provided in section 34 of this chapter, the board shall assess a monthly wireless emergency enhanced 911 fee on each
(c) The fee assessed under subsection (b) does not apply to a prepaid user in a retail transaction under IC 36-8-16.6.
(b) Except as provided in section 34 of this chapter,
subscriber user that is a customer having a place of primary use in
Indiana and may list the fee as a separate line item on each bill. A
customer's place of primary use shall be determined in the manner
provided by IC 6-8.1-15. If a CMRS provider receives a partial
payment for a monthly bill from a CMRS standard subscriber, user, the
CMRS provider shall apply the payment against the amount the CMRS
standard subscriber user owes to the CMRS provider before applying
the payment against the fee.
(2) (c) This subsection applies only if IC 36-8-16.6 expires and
sunsets under the conditions set forth in IC 36-8-16.6-22. A CMRS
provider shall collect and remit to the board under section 36 of this
chapter fees from its prepaid subscribers users in a total amount equal
to the fee amount multiplied by the number of active prepaid subscriber
user accounts on the last day of each calendar month.
(1) The federal government or an agency of the federal government.
(2) The state or an agency or instrumentality of the state.
(3) A political subdivision (as defined in IC 36-1-2-13) or an agency of a political subdivision.
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2010]: Sec. 39. (a) Except as provided by section 26 of this
chapter and subsections (b) and (c), the fund must be managed in the
following manner:
(1) Three cents ($0.03) of the wireless emergency 911 fee
collected from each subscriber user must be deposited in an
escrow account to be used to reimburse:
(A) CMRS providers, PSAPs, and the board for costs
associated with implementation of phase two (2) of the FCC
order; and
(B) the board for costs associated with other wireless enhanced
911 services mandated by the FCC and specified in the FCC
order but not incurred by CMRS providers or PSAPs.
A CMRS provider or a PSAP may recover costs under this
chapter if the costs are incurred before July 1, 2005, and invoiced
to the board not later than December 31, 2005. The board may
invest money in the account in the manner prescribed by section
23 of this chapter and may use the proceeds of the investments to
reimburse CMRS providers and PSAPs under this subdivision.
(2) At least twenty-five cents ($0.25) of the wireless emergency
911 fee collected from each subscriber user must be deposited in
an escrow account and used to reimburse CMRS providers for the
actual costs incurred by the CMRS providers before July 1, 2005,
in complying with the wireless 911 requirements established by
the FCC order and rules that are adopted by the FCC under the
FCC order, including costs and expenses incurred in designing,
upgrading, purchasing, leasing, programming, installing, testing,
or maintaining all necessary data, hardware, and software
required to provide service as well as the costs of operating the
service. The board may invest money in the account in the manner
prescribed by section 23 of this chapter and may use the proceeds
of the investments to reimburse CMRS providers under this
subdivision. The CMRS provider may only request funds for true
cost recovery. The board may increase the amount held in escrow
under this subdivision not more than one (1) time a calendar year.
If the board adjusts the wireless emergency 911 fee under section
26(a) of this chapter within a calendar year, an adjustment to the
amount held in escrow under this subdivision for the calendar
year must be made at that time.
(3) Two percent (2%) of the wireless emergency 911 fee collected
from each subscriber user may be used by the board to recover
the board's expenses in administering this chapter. However, the
board may increase this percentage at the time the board may
adjust the monthly fee assessed against each subscriber user to
allow for full recovery of administration expenses.
(4) The remainder of the wireless emergency 911 fee collected
from each subscriber user must be distributed in the following
manner:
(A) The board shall distribute on a monthly basis to each
county containing one (1) or more eligible PSAPs, as
identified by the county in the notice required under section 40
of this chapter, a part of the remainder based upon the county's
percentage of the state's population (as reported in the most
recent official United States census). A county must use a
distribution received under this clause to make distributions to
PSAPs that:
(i) are identified by the county under section 40 of this
chapter as eligible for distributions; and
(ii) accept wireless enhanced 911 service;
for actual costs incurred by the PSAPs in complying with the
wireless enhanced 911 requirements established by the FCC
order and rules.
(B) The amount of the fee remaining, if any, after the
distributions required under clause (A) must be distributed in
equal shares between the escrow accounts established under
subdivisions (1) and (2).
(b) Notwithstanding the requirements described in subsection (a),
the board may transfer money between and among the accounts in
subsection (a) in accordance with the following procedures:
(1) For purposes of acting under this subsection, the board must
have a quorum consisting of at least one (1) member appointed
under section 18(c)(2) of this chapter and at least one (1) member
appointed under section 18(c)(3) of this chapter.
(2) A transfer under this subsection must be approved by the
affirmative vote of:
(A) at least fifty percent (50%) of the members present at a
duly called meeting of the board who are appointed under
section 18(c)(2) of this chapter; and
(B) at least fifty percent (50%) of the members present at a
duly called meeting of the board who are appointed under
section 18(c)(3) of this chapter.
(3) The board may make transfers only one (1) time during a
calendar year.
(4) The board may not make a transfer that:
(A) impairs cost recovery by CMRS providers or PSAPs; or
(B) impairs the ability of the board to fulfill its management and administrative obligations described in this chapter.
(c) If all CMRS providers have been reimbursed for their costs under this chapter, and the fee has been reduced under section 26(c) of this chapter, the board shall manage the fund in the following manner:
(1) One cent ($0.01) of the wireless emergency 911 fee collected from each
(2) Thirty-eight and three tenths cents ($0.383) of the wireless emergency 911 fee collected from each
(A) The board shall distribute on a monthly basis to each eligible county thirty-four and four tenths cents ($0.344) of the wireless emergency 911 fee based upon the county's percentage of the state's population.
(B) The board shall distribute on a monthly basis to each eligible county three and nine tenths cents ($0.039) of the wireless emergency 911 fee equally among the eligible counties. A county must use a distribution received under this clause to reimburse PSAPs that:
(i) are identified by the county under section 40 of this chapter as eligible for distributions; and
(ii) accept wireless enhanced 911 service;
for actual costs incurred by the PSAPs in complying with the wireless enhanced 911 requirements established by the FCC order and rules.
(C) The board shall deposit the remainder of the wireless emergency 911 fee collected from each
specified in the FCC order or to make distributions to PSAPs
under this section.
(3) If the fee has been reduced under section 26(c) of this chapter,
the board shall determine how money remaining in the accounts
or money for uses described in subsection (a) is to be allocated
into the accounts described in this subsection or used for
distributions under this subsection.
This subsection does not affect the transfer provisions set forth in
subsection (b).
(b) General information collected by the board or the treasurer of state may be released or published only in aggregate amounts that do not identify or allow identification of numbers of
Chapter 16.6. Enhanced Prepaid Wireless Telecommunications Service Charge
Sec. 1. As used in this chapter, "board" refers to the wireless enhanced 911 advisory board established by IC 36-8-16.5-18.
Sec. 2. As used in this chapter, "consumer" means a person that purchases prepaid wireless telecommunications service from a seller. The term includes a prepaid user.
Sec. 3. As used in this chapter, "department" refers to the department of state revenue.
Sec. 4. As used in this chapter, "enhanced prepaid wireless charge" means the charge that a seller is required to collect from a consumer under section 12 of this chapter.
Sec. 5. As used in this chapter, "fund" refers to the wireless emergency telephone system fund established by IC 36-8-16.5-21(a).
Sec. 6. As used in this chapter, "prepaid user" refers to a user of prepaid wireless telecommunications service who:
(1) is issued an Indiana telephone number or an Indiana
identification number for the service; or
(2) purchases prepaid wireless telecommunications service in
a retail transaction that is sourced to Indiana (as determined
under IC 6-2.5-12-16).
Sec. 7. As used in this chapter, "prepaid wireless
telecommunications service" means a prepaid wireless calling
service (as defined in IC 6-2.5-1-22.4) that allows a user of the
service to reach emergency services by dialing the digits nine (9)
one (1) one (1).
Sec. 8. As used in this chapter, "provider" means a person or
entity that offers prepaid wireless telecommunications service.
Sec. 9. As used in this chapter, "retail transaction" means the
purchase of prepaid wireless telecommunications service from a
seller for any purpose other than resale.
Sec. 10. As used in this chapter, "seller" means a person that
sells prepaid wireless telecommunications service to another
person.
Sec. 11. (a) Subject to section 22 of this chapter, the board shall
impose an enhanced prepaid wireless charge on each retail
transaction that occurs after June 30, 2010. The amount of the
initial charge imposed under this subsection may not exceed
one-half (1/2) of the monthly wireless emergency enhanced 911 fee
assessed under IC 36-8-16.5-25.5.
(b) Subject to legislative approval, the board may increase the
enhanced prepaid wireless charge to ensure adequate revenue for
the board to fulfill its duties and obligations under this chapter,
IC 36-8-16, and IC 36-8-16.5.
(c) A consumer that is the federal government or an agency of
the federal government is exempt from the enhanced prepaid
wireless charge imposed under this section.
Sec. 12. (a) A seller shall collect the enhanced prepaid wireless
charge from the consumer with respect to each retail transaction.
(b) The seller shall disclose to the consumer the amount of the
enhanced prepaid wireless charge. The seller may separately state
the amount of the enhanced prepaid wireless charge on an invoice,
a receipt, or a similar document that the seller provides to the
consumer in connection with the retail transaction.
(c) Subject to section 15 of this chapter, a seller shall remit
enhanced prepaid wireless charges to the department at the time
and in the manner prescribed by the department.
Sec. 13. The enhanced prepaid wireless charge is the liability of
the consumer and not of the seller or a provider. However, a seller
is liable to remit to the board all enhanced prepaid wireless
charges that the seller collects from consumers under section 12 of
this chapter, including all charges that the seller is considered to
collect where the amount of the charge has not been separately
stated on an invoice, receipt, or other similar document provided
to the consumer by the seller.
Sec. 14. The amount of the enhanced prepaid wireless charge
that is collected by a seller from a consumer, whether or not
separately stated on an invoice, receipt, or other similar document
provided to the consumer by the seller, may not be included in the
base for determining a tax, fee, surcharge, or other charge that is
imposed by the state, a political subdivision, or any other
governmental agency.
Sec. 15. A seller may deduct and retain one percent (1%) of
enhanced prepaid wireless charges that the seller collects from
consumers to reimburse the direct costs incurred by the seller in
collecting and remitting enhanced prepaid wireless charges.
Sec. 16. (a) A seller is subject to the same audit and appeal
procedures with respect to the collection and remittance of
enhanced prepaid wireless charges as with collection and
remittance of the state gross retail tax under IC 6-2.5.
(b) An audit under subsection (a) must be conducted jointly by
the department of state revenue and the board.
Sec. 17. (a) The department, in conjunction and coordination
with the board, shall establish procedures:
(1) governing the collection and remittance of enhanced
prepaid wireless charges in accordance with the procedures
established under IC 6-8.1 concerning listed taxes; and
(2) allowing a seller to document that a sale of prepaid
wireless telecommunications service is not a retail transaction.
(b) A procedure established under subsection (a)(1):
(1) must take into consideration the differences between large
and small sellers, including smaller sales volumes; and
(2) may establish lower thresholds for the remittance of
enhanced prepaid wireless charges by small sellers.
For purposes of this subsection, a small seller is a seller that sells
less than one hundred dollars ($100) of prepaid wireless
telecommunications service each month.
Sec. 18. (a) The department shall deposit all remitted enhanced
prepaid wireless charges in the fund.
(b) The board shall administer money deposited in the fund
under this section in the same manner as wireless emergency
enhanced 911 fees assessed under IC 36-8-16.5-25.5.
Sec. 19. A seller of prepaid wireless telecommunications service
is not liable for damages to a person resulting from or incurred in
connection with the following:
(1) Providing or failing to provide 911 or wireless 911
services.
(2) Identifying or failing to identify the telephone number,
address, location, or name associated with a person or device
that accesses or attempts to access 911 or wireless 911 service.
(3) Providing lawful assistance to an investigative or law
enforcement officer of the United States, a state, or a political
subdivision of a state in connection with a lawful investigation
or other law enforcement activity by the law enforcement
officer.
Sec. 20. (a) An additional fee relating to the provision of wireless
911 service with respect to prepaid wireless telecommunications
service may not be levied by a state agency or local unit of
government.
(b) The enhanced prepaid wireless charge imposed by section 12
of this chapter is not considered an additional charge relating to
the provision of wireless 911 service for purposes of
IC 36-8-16.5-29.
Sec. 21. The following are not required to take legal action to
enforce the collection of an enhanced prepaid wireless charge that
is imposed on a consumer:
(1) A provider.
(2) A seller.
However, the department or the board may initiate a collection
action. A court finding for the department or the board, as
applicable, in an action may award reasonable costs and attorney's
fees associated with the collection action.
Sec. 22 (a) Not later than January 1, 2011, the department shall
determine the total amount of fees collected and remitted under
IC 36-8-16.5-30.5 (b)(2) (as effective in the period beginning July
1, 2008, and ending June 30, 2010) for the period beginning July 1,
2008, and ending June 30, 2010. The board shall provide all
information necessary for the department to perform its duties
under this subsection.
(b) Not later than January 1, 2013, the department shall
determine the total amount of fees collected and remitted under
this chapter for the period beginning July 1, 2010, and ending June
30, 2012.
(c) If the amount determined under subsection (b) is less than
the amount determined under subsection (a) by more than five
percent (5%), this chapter expires and sunsets July 1, 2013.
(1) To purchase, construct, equip, and maintain buildings for public purposes.
(2) To acquire the land, and any improvements on it, that are necessary for the construction of public buildings.
(3) To demolish any improvements on land acquired under this section, and to level, grade, and prepare the land for the construction of a public building.
(4) To acquire land or rights-of-way to be used as a public way or other means of ingress or egress to land acquired for the construction of a public building.
(5) To improve or construct any public way or other means of ingress or egress to land acquired for the construction of a public building.
(b) In addition to the purposes described in subsection (a), a cumulative capital improvement fund may be used to purchase body armor (as defined in IC 36-8-4-4.5(a)) for active members of a police department.
(c) A municipality may establish a cumulative capital improvement fund for a purpose described in IC 6-7-1-31.1.
(b) A fee is not enforceable as a lien against a subsequent owner of property unless the lien for the fee was recorded with the county recorder before the conveyance to the subsequent owner. If the property is conveyed before the lien can be filed, the municipality shall notify the person who owned the property at the time the fee became payable. The notice must inform the person that payment, including penalty fees for delinquencies, is due not more than fifteen (15) days after the date
of the notice. If payment is not received within one hundred eighty
(180) days after the date of the notice, the amount due may be
expensed as a bad debt loss.
(c) A lien attaches against real property occupied by someone other
than the owner only if the utility notified the owner within twenty (20)
days after the time the utility fees became sixty (60) days delinquent.
However, the utility is required to give notice to the owner only if the
owner has given the general office of the utility written notice of the
address to which the owner's notice is to be sent. A notice sent to the
owner under this subsection must be sent by certified mail, return
receipt requested, or an equivalent service permitted under
IC 1-1-7-1 to:
(1) the owner of record of real property with a single owner;
or
(2) at least one (1) of the owners of real property with multiple
owners;
at the last address of the owner for the property as indicated in the
records of the county auditor on the date of the notice. The cost of
sending notice under this subsection is an administrative cost that
may be billed to the owner.
(d) The municipality shall release:
(1) liens filed with the county recorder after the recorded date of
conveyance of the property; and
(2) delinquent fees incurred by the seller;
upon receipt of a verified demand in writing from the purchaser. The
demand must state that the delinquent fees were not incurred by the
purchaser as a user, lessee, or previous owner, and that the purchaser
has not been paid by the seller for the delinquent fees.
(b) If the assessment is not paid when due, the total assessment becomes delinquent and bears interest at the rate prescribed by
foreclosure sale under this chapter does not make the sale ineffective,
unless the irregularity or error substantially prejudiced the property
owner.
(b) A property owner has two (2) years from the date of sale in
which to redeem the owner's property. The property owner may redeem
the owner's property by paying the principal, interest, and costs of the
judgment, plus interest on the principal, interest, and costs at the rate
prescribed by IC 6-1.1-37-10(a). IC 6-1.1-37-9(b).
(c) If the property is not redeemed, the sheriff shall execute a deed
to the purchaser. The deed relates back to the final letting of the
contract for the improvement and is superior to all liens, claims, and
interests, except liens for taxes.
(1) Be mailed not more than sixty (60) days after the default.
(2) Show the amount of the default, plus interest on that amount for the number of months the person is in default at one-half (1/2) the rate prescribed by
(3) State that the amount of the default, plus interest, is due by the date determined as follows:
(A) If the person selected monthly installments under section 8.5(a)(2) of this chapter, within sixty (60) days after the date the notice is mailed.
(B) If the person selected annual installments under section 8.5(a)(1) of this chapter, within six (6) months after the date the notice is mailed.
(b) A notice that is mailed to the person in whose name the property is assessed and addressed to the person within the municipality is sufficient notice. However, the fiscal officer shall also attempt to determine the name and address of the current owner of the property and send a similar notice to the current owner.
(c) Failure to send the notice required by this section does not preclude or otherwise affect the following:
(1) The sale of the property for delinquency as prescribed by IC 6-1.1-24.
(2) The foreclosure of the assessment lien by the bondholder.
(3) The preservation of the assessment lien under section 22.5 of this chapter.
(1) The unpaid amount of principal and interest.
(2) A penalty of interest at the rate prescribed by subsection (b).
(b) If payment is made after a default, the municipal fiscal officer shall also collect a penalty of interest on the delinquent amount at one-half (1/2) the rate prescribed by
(1) a member's term is interrupted due to the merger of at least two (2) public libraries under IC 36-12-4; and
(2) the member is reappointed to the merged public library board;
the term that was interrupted may not be considered in determining the number of consecutive terms a member may serve on a library board. An appointee who has served four (4) consecutive terms may be reappointed to the board at least four (4) years after the date the appointee's most recent term ended.
(b) This subsection applies to a library board for a library district having a population of less than three thousand (3,000). If an appointing authority conducts a diligent but unsuccessful search for a qualified individual who wishes to be appointed to serve on the library board:
(1) the appointing authority may reappoint a board member who has served four (4) or more consecutive terms; and
(2) state funds may not be withheld from distribution to the library.
The appointing authority shall file with the library board a written description of the search that was conducted under this subsection. The record becomes a part of the official records of the library board.
(b) Except for a library board whose membership is established under section 15 of this chapter, for purposes of establishing staggered terms for the members of a library board, the initial members shall serve the following terms:
(1) One (1) year for one (1) member appointed under section 9(1), 9(5), 16(b)(1), 16(b)(2), or 17(1) of this chapter.
(2) Two (2) years for one (1) member appointed under section 9(3)(A), 9(4), 16(b)(3), 16(b)(4), or 17(2) of this chapter.
(3) Three (3) years for one (1) member appointed under section 9(2), 9(3)(A), 16(b)(4), 16(b)(5), or 17(1) of this chapter.
(4) Four (4) years for one (1) member appointed under section 9(3)(B), 16(b)(6), or 17(2) of this chapter.
(c) When an appointing authority appoints members to terms of different length under subsection (b), the appointing authority shall designate which member serves each term.
(d) A member may not serve more than four (4) consecutive terms as provided in section 8 of this chapter.
(1) fix and collect fees and rental charges; and
(2) assess fines, penalties, and damages for the:
(A) loss of;
(B) injury to; or
(C) failure to return;
any library property or material.
(b) A library board may issue local library cards to:
(1) residents of the library district;
(2) Indiana residents who are not residents of the library district;
(3) library employees of the library district; or
(4) employees of a school corporation or nonpublic school located in the library district;
who apply for the cards.
(c) Except as provided in subsections (d) and (e), a library board must set and charge a fee for a local library card issued under subsection (b)(2). The minimum fee that the board may set under this subsection is the greater of the following:
(1) The library district's operating fund expenditure per capita in the most recent year for which that information is available in the Indiana state library's annual "Statistics of Indiana Libraries".
(2) Twenty-five dollars ($25).
(d) A library board may charge a reduced fee or not charge a fee for a local library card under subsection (c) that is issued to an Indiana resident who is:
(1) a student enrolled in a public school corporation that is located at least in part in the library district; and
(2) not a resident of the library district.
(e) A library board may charge a reduced fee or not charge a fee for a local library card under subsection (c) that is issued to an Indiana resident who is a student enrolled in a nonpublic school that is located at least in part in the library district.
(f) A library board may issue a local library card under subsection (b)(3) or (b)(4):
(1) to an individual who is not a resident of the library district; and
(2) without charging a fee for the card;
if the board adopts a resolution that is approved by an affirmative vote of a majority of the members appointed to the library board.
(b) Copies of the resolutions adopted under subsection (a) shall be filed not later than ten (10) days after the resolution is adopted with:
(1) the state library; and
(2) the county recorder of each county in which the library
district is located.
(c) A dissolution does not take effect until:
(1) all legal and fiscal obligations of the library district have
been satisfied;
(2) the assets of the district have been distributed; and
(3) a notice is filed with the agencies listed in subsection (b),
indicating that the actions described in subdivisions (1) and
(2) have been completed and the dissolution is final.
(b) A library board may adopt a resolution to authorize an electronic funds transfer method of payment of claims. If a library board adopts a resolution under this subsection, the public library may pay money from its funds by electronic funds transfer.
(c) A public library that pays a claim by electronic funds transfer shall comply with all other requirements for the payment of claims by the public library.
(1) collect money or library property; or
(2) compromise the amount of money;
that is owed to the library.
(b) A library board:
(1) shall determine the costs of collecting money or library property under this section; and
(2) may add the costs of collection, including reasonable attorney's fees, to money or library property that is owed and collected under this section.
(c) A library board or the library board's agent that collects money under this section shall deposit the money, less the costs of collection, in the account required by law.
be collected from the person is more than ten dollars ($10).
(e) (d) A library board may compromise claims made against the
library.
(1) residents of the library district;
(2) Indiana residents who are not residents of the library district;
(3) library employees of the library district; or
(4) employees of a school corporation or nonpublic school located in the library district;
who apply for the cards.
(b) Except as provided in subsection (c), a library board must set and charge a fee for a local library card issued under subsection (a)(2). The minimum fee that the board may set under this subsection is the greater of the following:
(1) The library district's operating fund expenditure per capita in the most recent year for which that information is available in the Indiana state library's annual "Statistics of Indiana Libraries".
(2) Twenty-five dollars ($25).
(c) A library board may charge a reduced fee or not charge a fee for a local library card under subsection (b) that is issued to an Indiana resident who is:
(1) a student enrolled in a public school corporation that is located at least in part in the library district; and
(2) not a resident of that library district.
( d) A library board may issue a local library card under subsection (a)(3) or (a)(4):
(1) to an individual who is not a resident of the library district; and
(2) without charging a fee for the card;
if the board adopts a resolution that is approved by an affirmative vote of a majority of the members appointed to the library board.
(b) Copies of the resolutions adopted under subsection (a) shall be filed not later than ten (10) days after the resolution is adopted with:
(1) the state library; and
(2) the county recorder of each county in which the library district is located.
(c) A dissolution does not take effect until:
(1) all legal and fiscal obligations of the library district have been satisfied;
(2) the assets of the district have been distributed; and
(3) a notice is filed with the agencies listed in subsection (b), indicating that the actions described in subdivisions (1) and (2) have been completed and the dissolution is final.
(b) A library board may adopt a resolution to authorize an electronic funds transfer method of payment of claims. If a library board adopts a resolution under this subsection, the public library may pay money from its funds by electronic funds transfer.
(c) A public library that pays a claim by electronic funds transfer shall comply with all other requirements for the payment of claims by the public library.
(1) collect money or library property; or
(2) compromise the amount of money;
that is owed to the library.
(b) A library board:
(1) shall determine the costs of collecting money or library property under this section; and
(2) may add the costs of collection, including reasonable attorney's fees, to money or library property that is owed and collected under this section.
(c) A library board or the library board's agent that collects money under this section shall deposit the money, less the costs of collection, in the account required by law.
(d) A library board may compromise claims made against the library.
; (10)HE1086.1.170. --> SECTION 170. THE FOLLOWING ARE REPEALED [EFFECTIVE JULY 1, 2010]: IC 2-5-29-8; IC 8-4.5-1-3; IC 8-4.5-2; IC 10-17-1-3; IC 10-17-12-3; IC 10-17-13-1; IC 16-18-2-9; IC 16-19-6-9; IC 16-41-35-2; IC 16-41-35-16; IC 16-41-35-17; IC 16-41-35-18; IC 16-41-35-19; IC 16-41-35-20; IC 16-41-35-21; IC 16-41-35-22; IC 16-41-35-23; IC 16-41-35-24; IC 25-9-1.
(1) The church constructed a community activity center on land owned by the church, and the land and improvements were assessed and subject to property taxation for the 2007 assessment date.
(2) The church failed to timely file an application under IC 6-1.1-11 for a property tax exemption for the land and improvements described in subdivision (1) for the 2007 assessment date.
(3) For the 2007 assessment date, the land and improvements described in subdivision (1) would have been eligible for property tax exemption if the church had timely filed an exemption application under IC 6-1.1-11.
(4) For the 2008 assessment date, the church filed a timely application under IC 6-1.1-11 for a property tax exemption for the land and improvements described in subdivision (1) and the exemption application was granted.
(b) Notwithstanding IC 6-1.1-11 or any other law specifying the date by which an application for property tax exemption must be filed to claim an exemption for the 2007 assessment date, a church described in subsection (a) may before July 1, 2010, file with the county assessor an application for property tax exemption for the land and improvements described in subsection (a)(1) for the 2007 assessment date.
(c) Notwithstanding IC 6-1.1-11 or any other law, an application
for property tax exemption that is filed under subsection (b) is
considered to be timely filed for the 2007 assessment date, and the
county assessor shall forward the application to the county
property tax assessment board of appeals for review. The board
shall grant an exemption claimed for the 2007 assessment date if
the board determines that:
(1) the church's application for property tax exemption
satisfies the requirements of this SECTION; and
(2) the church's land and improvements were, except for the
failure to timely file a property tax exemption application,
otherwise eligible for the claimed exemption for the 2007
assessment date.
(d) This SECTION expires January 1, 2011.
(b) This SECTION applies only to a social service center, to personal property, and to land and improvements that meet all of the following conditions:
(1) The social service center acquired personal property and land, made improvements to the land for the purpose of conducting its activities, and the land, improvements, and personal property were assessed and subject to property taxation for the 2006 assessment date.
(2) The social service center failed to timely file an application under IC 6-1.1-11 for a property tax exemption for the personal property, land, and improvements described in subdivision (1) for the 2006 assessment date.
(3) For the 2006 assessment date, the personal property, land, and improvements described in subdivision (1) would have been eligible for property tax exemption if the social service center had timely filed an exemption application under IC 6-1.1-11.
(4) For the 2007 assessment date, the social service center filed a timely application under IC 6-1.1-11 for a property tax exemption for the personal property, land, and improvements described in subdivision (1) and the exemption application was granted.
(c) Notwithstanding IC 6-1.1-11 or any other law specifying the date by which an application for property tax exemption must be
filed to claim an exemption for the 2006 assessment date, a social
service center described in subsection (b) may before July 1, 2010,
file with the county assessor an application for property tax
exemption for the personal property, land, and improvements
described in subsection (b)(1) for the 2006 assessment date.
(d) Notwithstanding IC 6-1.1-11 or any other law, an application
for property tax exemption that is filed under subsection (c) is
considered to be timely filed for the 2006 assessment date, and the
county assessor shall forward the application to the county
property tax assessment board of appeals for review. The board
shall grant an exemption claimed for the 2006 assessment date if
the board determines that:
(1) the social service center's application for property tax
exemption satisfies the requirements of this SECTION; and
(2) the social service center's personal property, land, and
improvements described in subsection (b)(1) were, except for
the failure to timely file a property tax exemption application,
otherwise eligible for the claimed exemption for the 2006
assessment date.
(e) This SECTION expires January 1, 2011.
(b) This SECTION applies only to a social service center, to personal property, and to land and improvements that meet all of the following conditions:
(1) The social service center acquired personal property, land, and improvements owned by a nonprofit youth sports club through a merger with the youth sports club, and the personal property, land, and improvements formerly owned by the nonprofit youth sports club were assessed and subject to property taxation for the 2006 assessment date.
(2) The nonprofit youth sports club or the social service center, as applicable, failed to timely file an application under IC 6-1.1-11 for a property tax exemption for the personal property, land, and improvements described in subdivision (1) for the 2006 assessment date.
(3) For the 2006 assessment date, the personal property, land, and improvements described in subdivision (1) would have been eligible for property tax exemption if the nonprofit youth
sports club or social service center, as applicable, had timely
filed an exemption application under IC 6-1.1-11.
(4) For the 2007 assessment date, the social service center filed
a timely application under IC 6-1.1-11 for a property tax
exemption for the personal property, land, and improvements
described in subdivision (1) and the exemption application
was granted.
(c) Notwithstanding IC 6-1.1-11 or any other law specifying the
date by which an application for property tax exemption must be
filed to claim an exemption for the 2006 assessment date, a social
service center described in subsection (b) may before July 1, 2010,
file with the county assessor an application for property tax
exemption for the personal property, land, and improvements
described in subsection (b)(1) for the 2006 assessment date.
(d) Notwithstanding IC 6-1.1-11 or any other law, an application
for a property tax exemption that is filed under subsection (c) is
considered to be timely filed for the 2006 assessment date, and the
county assessor shall forward the application to the county
property tax assessment board of appeals for review. The board
shall grant an exemption claimed for the 2006 assessment date if
the board determines that:
(1) the social service center's application for property tax
exemption satisfies the requirements of this SECTION; and
(2) the social service center's personal property, land, and
improvements described in subsection (b)(1) were, except for
the failure to timely file a property tax exemption application,
otherwise eligible for the claimed exemption for the 2006
assessment date.
(e) This SECTION expires January 1, 2011.
(b) This SECTION applies to an assessment date (as defined in IC 6-1.1-1-2) occurring after December 31, 2005, and before January 1, 2010.
(c) As used in this SECTION, "taxpayer" refers to a women's fraternity.
(d) A taxpayer, after January 15, 2010, and before January 25, 2010, 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 or IC 6-1.1-10-24 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 or IC 6-1.1-10-24 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 the subject to the exemption application would have qualified for an exemption under IC 6-1.1-10-16 as owned, occupied, and used for an educational or charitable purpose or under IC 6-1.1-10-24 if the application had been filed under IC 6-1.1-11 in a timely manner, 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 shall pay no 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 any assessment date described in subsection (b) an 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 July 1, 2011.
(b) This SECTION applies to an assessment date, as defined in IC 6-1.1-1-2, occurring after December 31, 2007, and before January 1, 2010.
(c) As used in this SECTION, "taxpayer" refers to a person, as defined in IC 6-1.1-1-10, that:
(1) after January 15, 2010, and before January 25, 2010, filed or refiled, in a manner consistent with IC 6-1.1-36-1.5, a Form 136 property tax exemption application, along with any supporting documents, schedules, or attachments, claiming an exemption from real property taxes under IC 36-1-10-18 for any assessment date described in subsection (b); and
(2) leased real property to the bureau of motor vehicles commission during 2008 and 2009, and the real property identified in the property tax exemption application referred to in subdivision (1) received a full or partial exemption from real property taxes for the 2006 or 2007 assessment date.
(d) A property tax exemption application referred to in subsection (c)(1):
(1) is allowed; and
(2) is considered to have been timely filed.
(e) A taxpayer is entitled to the exemptions from real property taxes as claimed on the property tax exemption applications referred to in subsection (c)(1) and is not required to pay property taxes, penalties or interest with respect to the exempt property.
(f) This SECTION expires July 1, 2011.
(1) The local council acquired title to the land and improvements after March 1, 2007, and the land and improvements were assessed and subject to property taxation for the 2007 assessment date.
(2) The local council failed to file a timely application under IC 6-1.1-11 for a property tax exemption for the land and improvements described in subdivision (1) for the 2007 assessment date.
(3) For the 2008 assessment date, the local council filed a timely application under IC 6-1.1-11 for a property tax exemption for the land and improvements described in subdivision (1) and the exemption application was granted.
(4) For the 2007 assessment date, the land and improvements described in subdivision (1) would have been eligible for property tax exemption if the local council:
(A) had on March 1, 2007:
(i) owned the land and improvements; and
(ii) used the land and improvements for the same purposes for which the local council used the land and improvements on March 1, 2008; and
(B) had timely filed an exemption application under IC 6-1.1-11.
(b) Notwithstanding IC 6-1.1-11 or any other law specifying the date by which an application for property tax exemption must be filed to claim an exemption for the 2007 assessment date, a local council described in subsection (a) may before July 1, 2010, file with the county assessor an application for property tax exemption for the land and improvements described in subsection (a)(1) for the 2007 assessment date.
(c) Notwithstanding IC 6-1.1-11 or any other law, an application for property tax exemption that is filed under subsection (b) is considered to be timely filed for the 2007 assessment date, and the county assessor shall forward the application to the county property tax assessment board of appeals for review. The board shall grant an exemption claimed for the 2007 assessment date if the board determines the local council's application for property tax exemption satisfies the requirements of this SECTION.
(d) This SECTION expires January 1, 2011.
(1) The American Legion holds title to the land and improvements located in Marion County, the land and improvements and the personal property located on the parcel were assessed and subject to property taxation for the 2007 and 2008 assessment dates, and the assessed value of the parcel for the 2007 assessment date is more than five (5) times the assessed value of the parcel for the March 1, 2005, assessment date.
(2) The American Legion failed to file a timely application under IC 6-1.1-11 for a property tax exemption for the land and improvements and personal property described in subdivision (1) for the 2007 and 2008 assessment dates.
(3) For the 2009 assessment date, the American Legion filed a timely application under IC 6-1.1-11 for a property tax exemption for the land and improvements and personal property described in subdivision (1) and the exemption application was granted.
(4) For the 2007 and 2008 assessment dates, the land and improvements and personal property described in subdivision (1) would have been eligible for property tax exemption if the American Legion:
(A) had on each of these assessment dates:
(i) owned the land and improvements and personal property; and
(ii) used the land and improvements and personal property for the same purposes for which the American Legion used the land and improvements on March 1, 2006; and
(B) had timely filed an exemption application under IC 6-1.1-11.
(b) Notwithstanding IC 6-1.1-11 or any other law specifying the date by which an application for property tax exemption must be filed to claim an exemption for the 2007 and 2008 assessment dates, an American Legion described in subsection (a) may before July 1, 2010, file with the county assessor an application for property tax exemption for the land and improvements and personal property described in subsection (a)(1) for the 2007 and 2008 assessment dates.
(c) Notwithstanding IC 6-1.1-11 or any other law, an application for property tax exemption that is filed under subsection (b) is considered to be timely filed for the 2007 and 2008 assessment dates, and the county assessor shall forward the application to the county property tax assessment board of appeals for review. The board shall grant an exemption claimed for the 2007 and 2008 assessment dates if the board determines the American Legion's application for property tax exemption satisfies the requirements of this SECTION.
(d) This SECTION expires January 1, 2011.
(1) the entity that owned, occupied, and predominately used the property for a purpose described in IC 6-1.1-10-16 during the period covered by the exemption application was, during that period, a nonprofit organization that was exempt from federal adjusted gross income taxes under Section 501(c)(3) of
the Internal Revenue Code; and
(2) an application for a property tax exemption under
IC 6-1.1-10-16 for the property was timely filed and granted
for the same or a substantially similar use for one (1) or more
preceding years beginning after 1999.
(b) Neither P.L.182-2009(ss), SECTION 479 nor this SECTION
permits a property tax exemption for an entity that would not have
qualified for the exemption under IC 6-1.1-10-16 had the
application been timely filed in conformity with IC 6-1.1-11.
(c) The property tax assessment board of appeals shall deny a
property tax exemption application filed within the period specified
in P.L.182-2009(ss), SECTION 479 and dismiss any related
proceeding initiated under P.L.182-2009(ss), SECTION 479 unless
the entity and property also meet the requirements of this
SECTION.
(d) This SECTION expires January 1, 2012.
(b) The commission on state tax and financing policy established under IC 2-5-3 shall, during the interim in 2010 between sessions of the general assembly, study the allocation and distribution of county adjusted gross income taxes (IC 6-3.5-1.1), county option income taxes (IC 6-3.5-6), and county economic development income taxes (IC 6-3.5-7) to civil taxing units within a county, including the allocation of revenues derived from a public safety tax rate imposed under IC 6-3.5-1.1-25 or IC 6-3.5-6-31.
(c) This SECTION expires January 1, 2011.
applies to members of the youth advisory council appointed under
IC 2-5-29, as amended by this act, after June 30, 2011.
(b) Notwithstanding IC 2-5-29-3, as amended by this act, the
initial terms of the members are staggered as follows:
(1) The president pro tempore of the senate and the speaker
of the house of representatives shall each designate three (3)
members to serve two (2) year terms and two (2) members to
serve one (1) year terms.
(2) The minority leader of the senate and the minority leader
of the house of representatives shall each designate two (2)
members to serve two (2) year terms and three (3) members
to serve one (1) year terms.
(3) The governor shall designate one (1) member to serve a
two (2) year term and one (1) member to serve a one (1) year
term.
(c) A member may be reappointed.
(d) This SECTION expires July 1, 2013.
(b) After June 30, 2010, any balance in the athletic commission fund created by IC 25-9-1-1.5 before its repeal by this act is transferred to the athletic fund created by IC 4-33-22-9.
(c) The rules adopted by the state athletic commission before July 1, 2010, and in effect on June 30, 2010, shall be treated after June 30, 2010, as the rules of the Indiana gaming commission.
(b) On July 1, 2010, all powers, duties, rights, obligations, liabilities, funds, and revenues for the buildings and grounds are transferred from the department of natural resources to the Indiana department of veterans' affairs established by IC 10-17-1-2.
(c) Any memorandum of understanding between the department of natural resources and the Indiana department of veterans' affairs concerning the administration of the buildings and grounds by the Indiana department of veterans' affairs expires July 1, 2010.
(d) This SECTION expires July 2, 2010.
2010, a reference in any law, rule, contract, or other document or
record to the military and veterans' benefits board or to the
commission of veterans' affairs or the veterans' affairs commission
established by IC 10-17-1-3 shall be treated as a reference to the
Indiana veterans' affairs commission established by IC 10-17-13-4,
as amended by this act.
(b) The rules adopted by the commission of veterans' affairs or
the veterans' affairs commission established by IC 10-17-1-3 before
July 1, 2010, and in effect on June 30, 2010, shall be treated after
June 30, 2010, as the rules of the Indiana veterans' affairs
commission established by IC 10-17-13-4, as amended by this act.
(c) The terms of members of the veterans' affairs commission
established by IC 10-17-1-3 who are serving on June 30, 2010,
expire on June 30, 2010.
(d) The members of the military and veterans' benefits board
serving on June 30, 2010, become the members of the veterans'
affairs commission established by IC 10-17-13-4, as amended by
this act, on July 1, 2010.
(e) This SECTION expires July 2, 2010.
(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.
(b) 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.
(c) The president pro tempore of the senate shall appoint one (1)
of the members appointed by the president under subsection (b)(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 (b)(2) as a co-chair of the committee.
(d) The committee shall issue a final report in an electronic
format under IC 5-14-6 before November 1, 2010, to the legislative
council containing any findings and recommendations of the
committee.
(e) Except as otherwise provided, the committee shall operate
under the policies governing study committees adopted by the
legislative council.
(f) 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.
(g) This SECTION expires January 1, 2011.
(b) Under Article 16, Section 1 of the Constitution of the State of Indiana, which requires the general assembly to submit constitutional amendments to the electors at the next general election after the general assembly agrees to the amendment referred to it by the last previously elected general assembly, and in accordance with IC 3-10-3, the general assembly prescribes the form in which the public question concerning the ratification of this state constitutional amendment must appear on the 2010 general election ballot as follows:
SHALL PROPERTY TAXES BE LIMITED FOR ALL CLASSES
OF PROPERTY by amending the Constitution of the State of
Indiana to do the following:
(1) Limit a taxpayer's annual property tax bill to the following
percentages of gross assessed value:
(A) 1% for an owner-occupied primary residence
(homestead);
(B) 2% for residential property, other than an
owner-occupied primary residence, including apartments;
(C) 2% for agricultural land;
(D) 3% for other real property; and
(E) 3% for personal property.
The above percentages exclude any property taxes imposed after being approved by the voters in a referendum.
(2) Specify that the General Assembly may grant a property tax exemption in the form of a deduction or credit and exempt a mobile home used as a primary residence to the same extent as real property?".
(b) The department of local government finance's authorization in subsection (a) is subject to the following conditions:
(1) The property tax authorized in subsection (a) is limited to the amount the school city could have collected under IC 6-1.1-18.5-9.9, IC 6-1.1-18-12, IC 6-1.1-18-13, IC 20-46-6-5, and IC 20-46-6-6, if it had followed all applicable laws and provisions, including IC 20-46-6.
(2) The school city must, on or before March 16, 2010, file with the department of local government finance a supplement to its capital projects fund plan that supports the amounts to be collected under IC 20-46-6-5 and IC 20-46-6-6, including a sufficient description of its capital projects fund future allocations.
(c) If the school city satisfies the conditions set forth in subsection (b)(2), no other additional hearings or publication of notices is required.
(d) If the school city satisfies the conditions in subsection (b)(2), the following apply:
(1) The department of local government finance shall, as soon as practicable, recertify the affected levies, tax rates, and budgets under IC 6-1.1-17-16 to carry out this SECTION.
(2) The school city waives the ten (10) day notice period in IC 6-1.1-17-16.
(e) This SECTION expires January 1, 2011.
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