Bill Text: IN HB1086 | 2010 | Regular Session | Amended
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-Amended.html
Citations Affected: IC 5-14; IC 6-1.1; IC 6-3.5; IC 6-9; IC 12-20;
IC 14-33; IC 20-46; IC 20-49; IC 34-30; IC 36-9; noncode.
Effective: Upon passage; March 1, 2008 (retroactive); January 1,
2009 (retroactive); January 1, 2010 (retroactive); March 1, 2010
(retroactive); July 1, 2010; January 1, 2011.
January 5, 2010, read first time and referred to Committee on Rules and Legislative
Procedures.
January 28, 2010, amended, reported _ Do Pass.
February 1, 2010, read second time, amended, ordered engrossed.
Digest Continued
deduction application. Extends the time in which an ordinance imposing, increasing, or decreasing a local income tax may be adopted. Permits fire protection territories to delay part of an increase in property taxes for up to three years. Requires surplus local option income tax revenue to be used as property tax replacement credits. Defines the term "mobile home community" for the purposes of the property tax laws. Corrects references to the definition of homestead, removes references to obsolete administrative rules related to inventory, and makes other technical changes property tax laws. Describes various solar heating and cooling systems that are eligible for the deduction. Changes the method by which solar heating and cooling systems are valued for purposes of a property tax deduction. Indicates that a mobile home owner does not need to annually file for a solar heating and cooling system exemption. Provides for a study of the allocation and distribution of local income taxes and for the preparation of corrective legislation to amend all laws affected by the change in the last date that local taxes can be imposed, increased, or decreased in a county.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
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.
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A BILL FOR AN ACT to amend the Indiana Code concerning state
and local administration.
Chapter 3.5. Access to Financial Data
Sec. 1. As used in this chapter, "state agency" means an authority, a board, a branch, a commission, a committee, a department, a division, or another instrumentality of government, including the administrative branch of state government, the legislative branch of state government, the judicial branch of state government, and state educational institutions.
Sec. 2. Not later than July 1, 2010, the auditor of state shall begin to work with the office of technology established by IC 4-13.1-2-1 to establish and post on the Internet a data base web site of state expenditures and account balances, including expenditures for contracts and grants, that is electronically searchable by the public. The data base must include for each state agency:
(1) the amount, date, payer, and payee of expenditures;
(2) a listing of state expenditures by:
(A) personal services;
(B) other operating expenses; or
(C) total operating expenses;
to reflect how the funds were appropriated in the state budget act; and
(3) a listing of state account balances.
Sec. 3. To the extent possible, the auditor of state shall present information in the data base established under this chapter in a manner that is searchable and intuitive to users. The auditor of state shall enhance and organize the presentation of the information through the use of graphic representations, including pie charts, if the auditor of state considers graphics appropriate. The data base must allow users to:
(1) search and aggregate state funding by each element of the data on the Internet web site;
(2) ascertain through a single search the total amount of state funding awarded or paid to a person by a state agency; and
(3) download information yielded by a search of the data base.
Sec. 4. (a) The auditor of state may not allow public access under this section to:
(1) a payee's address, other than the county in which the payee is located;
(2) personal information that is protected under state or federal law or rule; or
(3) information that is protected as a trade secret under state or federal law or by rule.
(b) The auditor of state may make information protected under subsection (a) available in an aggregate format only.
Sec. 5. The auditor of state and employees of the auditor of state are immune from any civil liability for posting confidential information under section 4 of this chapter if the auditor of state or an employee of the auditor of state posted the information in reliance on a determination made by a state agency about the confidentiality of information relating to the agency's expenditures or account balances.
Sec. 6. To the extent any information required to be in the data base is already being collected or maintained by a state agency, the state agency shall provide that information to the auditor of state for inclusion in the data base.
Sec. 7. The auditor of state may not charge a fee for access to
the data base.
Sec. 8. Except as provided in section 9 of this chapter, a state
agency shall cooperate with and provide information to the auditor
of state as necessary to implement and administer this chapter.
Sec. 9. This chapter does not require a state agency to record
information or expend resources for the purpose of computer
programming to make information reportable under this chapter.
Sec. 10. The office of technology established by IC 4-13.1-2-1
shall work with the auditor of state to include a link in the data
base established under this chapter to the Internet web site of each
Internet web site operated by:
(1) the state; or
(2) a state agency.
Sec. 11. Each state agency shall include a link on the agency's
Internet web site to the data base established under this chapter.
Sec. 12. (a) The auditor of state and the office of technology shall
initially complete the design of the Internet web site and establish
and post the information required under this chapter for all state
agencies other than state educational institutions.
(b) After completing the initial phase described in subsection
(a), the auditor of state and the office of technology shall provide
to each state educational institution a description of the data fields
and data transfer standards and protocols developed during the
initial phase. After consulting with each state educational
institution, the auditor of state and the office of technology shall
estimate the cost of including each state educational institution's
data on the Internet web site. The auditor of state shall submit a
report to the legislative council that specifies the cost, if any, that
would be required for each state educational institution to comply
with this chapter. The report to the legislative council must be in
an electronic format under IC 5-14-6.
(c) After receiving the report required by subsection (b), the
legislative council may determine whether a state educational
institution can provide the information required by this chapter
without expending resources as described in section 9 of this
chapter. A state educational institution shall comply with the
determination of the legislative council.
Sec. 13. Not later than November 1, 2011, the auditor of state
shall provide a report to the state board of finance and the
legislative council that details the state expenditures and account
balances contained in the data base created under this chapter and
the progress the auditor has made to comply with this chapter. The
report must include all state expenditures and account balances not
contained in the data base with a detailed summary explaining why
the state expenditures and account balances are not contained in
the data base. The report to the legislative council must be in an
electronic format under IC 5-14-6.
(b) Tangible personal property within the scope of 50 IAC 4.2 (as in effect January 1, 2001) shall be assessed on the assessment dates in calendar years 2003 and thereafter in conformity with 50 IAC 4.2 (as in effect January 1, 2001).
(c) The publisher of the Indiana Administrative Code shall publish 50 IAC 4.2 (as in effect January 1, 2001) in the Indiana Administrative Code.
(d) 50 IAC 4.3 and any other rule to the extent that it conflicts with this section is void.
(e) A reference in 50 IAC 4.2 to a governmental entity that has been terminated or a statute that has been repealed or amended shall be treated as a reference to its successor.
(f) The department of local government finance may not amend or repeal the following (all as in effect January 1, 2001):
(1) 50 IAC 4.2-4-3(f).
(2) 50 IAC 4.2-4-7.
(3) 50 IAC 4.2-4-9.
those years since a general reassessment of property last took effect.
(b) Subject to subsection (e), the system must be applied to adjust
assessed values beginning with the 2006 assessment date and each year
thereafter that is not a year in which a reassessment becomes effective.
(c) The rules adopted under subsection (a) must include the
following characteristics in the system:
(1) Promote uniform and equal assessment of real property within
and across classifications.
(2) Require that assessing officials:
(A) reevaluate the factors that affect value;
(B) express the interactions of those factors mathematically;
(C) use mass appraisal techniques to estimate updated property
values within statistical measures of accuracy; and
(D) provide notice to taxpayers of an assessment increase that
results from the application of annual adjustments.
(3) Prescribe procedures that permit the application of the
adjustment percentages in an efficient manner by assessing
officials.
(d) The department of local government finance must review and
certify each annual adjustment determined under this section.
(e) This subsection applies to an assessment date occurring
before January 1, 2011, or after December 31, 2011. In making the
annual determination of the base rate to satisfy the requirement for an
annual adjustment under subsection (a), the department of local
government finance shall determine the base rate using the
methodology reflected in Table 2-18 of Book 1, Chapter 2 of the
department of local government finance's Real Property Assessment
Guidelines (as in effect on January 1, 2005), except that the department
shall adjust the methodology to use a six (6) year rolling average
instead of a four (4) year rolling average.
(f) This subsection applies to the assessment date occurring in
2011. In making the annual determination of the base rate to
satisfy the requirement for an annual adjustment under subsection
(a), the department of local government finance shall do the
following:
(1) Determine the base rate for the March 1, 2011, assessment
date using the methodology reflected in Table 2-18 of Book 1,
Chapter 2 of the department of local government finance's
Real Property Assessment Guidelines (as in effect January 1,
2005), except that the department shall adjust the
methodology to use a six (6) year rolling average instead of a
four (4) year rolling average.
(2) Multiply the base rate determined under subdivision (1)
for the March 1, 2011, assessment date by nine-tenths (0.9).
(f) (g) For assessment dates after December 31, 2009, an adjustment
in the assessed value of real property under this section shall be based
on the estimated true tax value of the property on the assessment date
that is the basis for taxes payable on that real property.
(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.
(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, 37.5, and 38 of this chapter; and
(7) the person:
(1) (A) owns the real property, mobile home, or manufactured
home; or
(2) (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.
(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.
"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 purposes of determining a civil taxing unit's maximum permissible ad valorem property tax levy for the calendar year immediately preceding the ensuing calendar under subdivision (1) or a civil taxing unit's ad valorem property tax levy for the calendar year immediately preceding the ensuing calendar year under subdivision (2), a cash balance used in a calendar year after December 31, 2009, to temporarily reduce ad valorem property taxes subject to section 3 of this chapter shall be treated as if it were part of the ad valorem property tax levy imposed for that calendar year.
"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.
"Unadjusted assessed value" means the assessed value of a civil taxing unit as determined by local assessing officials and the
department of local government finance in a particular calendar year
before the application of an annual adjustment under IC 6-1.1-4-4.5 for
that particular calendar year or any calendar year since the last general
reassessment preceding the particular calendar year.
(1) the assessed value growth quotient determined under section 2 of this chapter; minus
(2) one (1).
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) 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.
(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.
(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 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
(1) initially imposes, the county adjusted gross income increases,
decreases, or rescinds a tax or tax rate or
(2) increases the county adjusted income tax rate;
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.
(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
(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
(c) This subsection applies to the first one million two hundred fifty thousand dollars
(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.
(d) This subsection applies to the first one million two hundred fifty thousand dollars
(1)
(2)
(3)
(4)
The money
(e) This subsection applies to the first one million two hundred fifty thousand dollars
(f) This subsection applies to the first one million two hundred fifty thousand dollars
(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
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.
(h) The county treasurer may estimate the amount that will be
received under this chapter for the year to determine the amount to be
transferred under this section.
(i) (h) This subsection applies only to the distribution of revenue
received from the tax imposed under section 1 of this chapter from
hotels, motels, inns, tourist camps, tourist cabins, and other lodgings or
accommodations built or refurbished after June 30, 1993, that are
located in the largest city of the county. During each year, the county
treasurer shall transfer:
(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.
(j) (i) The Lake County convention and visitor bureau shall assist
the county treasurer, as needed, with the calculation of the amounts that
must be deposited and transferred under this section.
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
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) 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) 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 determined
adjusted (if applicable) under IC 6-1.1-34-8) per ADM; or
(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.
(b) If the assessment is not paid when due, the total assessment becomes delinquent and bears interest at the rate prescribed by
(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
(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.
a waivered installment of principal or interest of an assessment, the
municipal fiscal officer shall mail notice of the default to the person.
The notice must meet the following conditions:
(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 IC 6-1.1-37-10(a). IC 6-1.1-37-9(b).
(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
introduction in the 2011 session of the general assembly to make
changes to IC 6-3.5-1.1, IC 6-3.5-6, and IC 6-3.5-7, as necessary or
appropriate, to reflect the changes made by IC 6-3.5-1.1-1.5,
IC 6-3.5-6-1.5, and IC 6-3.5-7-4.9, all as added by this act. The code
revision commission may as part of its review consider the relevant
amendments to IC 6-3.5-1.1, IC 6-3.5-6, and IC 6-3.5-7 proposed in
the introduced version of HB 1086-2010. Until the general
assembly enacts corrective legislation, the department of local
government finance may adopt rules under IC 4-22-2, including
emergency rules adopted under IC 4-22-2-37.1, and prescribe
procedures for the implementation of IC 6-3.5-1.1-1.5,
IC 6-3.5-6-1.5, and IC 6-3.5-7-4.9, all as added by this act.
(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.
