Bill Text: IN HB1303 | 2012 | Regular Session | Introduced
Bill Title: Nonresident income tax for Gary.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-01-11 - First reading: referred to Committee on Ways and Means [HB1303 Detail]
Download: Indiana-2012-HB1303-Introduced.html
Citations Affected: IC 6-1.1; IC 6-3.5-10; IC 6-8.1-1-1;
IC 36-7-4-1318.
Synopsis: Nonresident income tax for Gary. Authorizes the Gary city
council to impose a municipal employment opportunity tax upon
nonresident individuals who work in Gary. Provides that the tax may
not exceed 1% of the individual's adjusted gross income derived from
the covered individual's principal place of business or employment.
Provides that the tax revenue must be used for infrastructure repair and
improvements or public safety expenditures, or both. Permits the tax
revenue to be pledged to repay bonds or lease rentals related to
infrastructure or public safety. Permits the municipal employment
opportunity tax to be used to pay outstanding indebtedness if the city
of Gary fails to make required payments. Permits the state to intercept
the taxes for noncompliance with certain data requirements.
Effective: July 1, 2012.
January 10, 2012, read first time and referred to Committee on Ways and Means.
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A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and to make an appropriation.
(1) the principal and interest payable during a calendar year on bonds; and
(2) lease rental payments payable during a calendar year on leases;
of a political subdivision payable from ad valorem property taxes.
(b) Political subdivisions are required by law to fully fund the payment of their debt obligations in an amount sufficient to pay any debt service or lease rentals on outstanding obligations, regardless of any reduction in property tax collections due to the application of tax credits granted under this chapter. If the amount deposited in a fund from which debt service obligations of the political subdivision are paid is reduced as a result of the application of a credit granted under this chapter below the amount needed to meet the debt service
obligations of a political subdivision as the obligations come due, the
political subdivision may transfer funds from one (1) or more of the
other funds of the political subdivision.
(c) Upon the failure of a political subdivision to pay any of the
political subdivision's debt service obligations during a calendar year
when due, the treasurer of state, upon being notified of the failure by
a claimant, shall pay the unpaid debt service obligations that are due
from money in the possession of the state that would otherwise be
available for distribution to the political subdivision under any other
law, deducting the payment from the amount distributed. A deduction
under this subsection must be made:
(1) first from distributions of county adjusted gross income tax
distributions under IC 6-3.5-1.1, county option income tax
distributions under IC 6-3.5-6, or county economic development
income tax distributions under IC 6-3.5-7, or municipal
employment opportunity tax distributions under IC 6-3.5-10,
that would otherwise be distributed to the county under the
schedule in IC 6-3.5-1.1-10, IC 6-3.5-1.1-21.1, IC 6-3.5-6-16,
IC 6-3.5-6-17.3, IC 6-3.5-7-17, and IC 6-3.5-7-17.3,
IC 6-3.5-10-24, and IC 6-3.5-10-25; and
(2) second from any other undistributed funds of the political
subdivision in the possession of the state.
(d) This section shall be interpreted liberally so that the state shall
to the extent legally valid ensure that the debt service obligations of
each political subdivision are paid when due. However, this section
does not create a debt of the state.
(1) local assessing officials have not provided information to the department of local government finance in a timely manner under
IC 4-10-13-5(b);
(2) the county assessor has not transmitted to the department of
local government finance by October 1 of the year in which the
distribution is scheduled to be made the data for all townships in
the county required to be transmitted under IC 6-1.1-4-25;
(3) the county auditor has not paid a bill for services under
IC 6-1.1-4-31.5 to the department of local government finance in
a timely manner;
(4) the county assessor has not forwarded to the department of
local government finance in a timely manner sales disclosure
form data under IC 6-1.1-5.5-3;
(5) the county auditor has not forwarded to the department of
local government finance the duplicate copies of all approved
exemption applications required to be forwarded by that date
under IC 6-1.1-11-8(a);
(6) by the date the distribution is scheduled to be made, the
county auditor has not sent a certified statement required to be
sent by that date under IC 6-1.1-17-1 to the department of local
government finance;
(7) the county does not maintain a certified computer system that
meets the requirements of IC 6-1.1-31.5-3.5;
(8) the county auditor has not transmitted the data described in
IC 36-2-9-20 to the department of local government finance in the
form and on the schedule specified by IC 36-2-9-20;
(9) the county has not established a parcel index numbering
system under 50 IAC 23-8-1 in a timely manner; or
(10) a county official has not provided other information to the
department of local government finance in a timely manner as
required by the department of local government finance.
The percentage to be withheld is the percentage determined by the
department of local government finance.
(b) Except as provided in subsection (e), money not distributed for
the reasons stated in subsection (a) shall be distributed to the county
when the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
has been corrected.
(c) The restrictions on distributions under subsection (a) do not
apply if the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
in a timely manner is justified by unusual circumstances.
(d) The department of local government finance shall give the county auditor at least thirty (30) days notice in writing before the department of state revenue or the auditor of state withholds a distribution under subsection (a).
(e) Money not distributed for the reason stated in subsection (a)(3) may be deposited in the fund established by IC 6-1.1-5.5-4.7(a). Money deposited under this subsection is not subject to distribution under subsection (b).
(f) This subsection applies to a county that will not receive a distribution under IC 6-3.5-1.1, IC 6-3.5-6, or IC 6-3.5-7. At the request of the department of local government finance, an amount permitted to be withheld under subsection (a) may be withheld from any state revenues that would otherwise be distributed to the county or one (1) or more taxing units in the county.
Chapter 10. Municipal Employment Opportunity Tax for Gary, Indiana
Sec. 1. This chapter applies only to the city of Gary.
Sec. 2. The general assembly makes the following findings:
(1) After December 31, 2006, the capacity of taxing units in Lake County to raise sufficient revenue from property taxes to fund public safety expenditures and infrastructure maintenance and improvements was limited by the enactment of a mandatory circuit breaker credit initially under IC 6-1.1-20.6-6.5 (repealed) and subsequently, with revisions, under IC 6-1.1-20.6-7 and IC 6-1.1-20.6-7.5.
(2) The capacity of taxing units in Lake County to raise sufficient revenue from property taxes to fund public safety expenditures and infrastructure maintenance and improvements was further limited after 2007 by the enactment of an amendment to IC 6-1.1-18.5-2 that froze the maximum ad valorem property tax levy limit of taxing units in Lake County because Lake County is the only county that had not imposed a county adjusted gross income tax under IC 6-3.5-1.1 or a county option income tax under IC 6-3.5-6.
(3) The city of Gary was particularly affected and was required to take extraordinary measures to balance its budget. These measures included reducing its annual budget
by sixty-one percent (61%), furloughing public employees,
and petitioning the distressed unit appeal board
(IC 6-1.1-20.3-4) for a waiver of the circuit breaker credit law.
(4) The city of Gary is the only municipality granted a waiver
of the circuit breaker law.
(5) As a result of an amendment to the Constitution of the
State of Indiana, the waiver process is no longer available.
(6) The major source of additional revenues in other counties,
the local adoption of a countywide income tax such as the
county adjusted gross income tax, county option income tax,
or county economic development income tax, is not available
in Lake County and has repeatedly failed to obtain the
necessary support to be adopted in Lake County.
(7) Enactment of a law to grant the city of Gary the authority
to adopt a citywide income tax on residents is likely to be an
ineffective solution because of the high rates of unemployment
among residents of the city of Gary. Therefore, an alternative
source of additional revenue is needed.
(8) The city of Gary is a regional business center that provides
employment for a large number of individuals who reside
outside the city of Gary and commute each day to a job in the
city of Gary. More than fifty percent (50%) of the employees
of some of the largest employers in the city of Gary reside
outside the city of Gary.
(9) A tax on the income of nonresidents who earn their living
in the city of Gary would fairly apportion the costs of
maintaining and improving government services to a group of
individuals who benefit from these services, particularly if use
of the revenues from the tax were restricted to the types of
expenditures that benefit nonresident employees most, such as
infrastructure repair and improvement and public safety
activities.
(10) Without additional infrastructure repairs and increased
public safety expenditures, the city of Gary will not have the
capacity to adequately serve and support the many businesses
that are located in the city of Gary.
Sec. 3. As used in this chapter, "adjusted gross income" means
adjusted gross income (as defined in IC 6-3-1-3.5(a)) that is derived
from the covered individual's principal place of business or
employment.
Sec. 4. As used in this chapter, "covered individual" refers to an
individual:
(1) who is not a resident of the municipality in which the individual's principal place of business or employment is located on the date determined under section 17 of this chapter; and
(2) whose principal place of business or employment on the date determined under section 17 of this chapter is located in a municipality that has imposed the municipal employment opportunity tax under this chapter.
Sec. 5. As used in this chapter, "department" refers to the department of state revenue.
Sec. 6. As used in this chapter, "fiscal body" refers to the Gary common council.
Sec. 7. As used in this chapter, "infrastructure" means capital improvements that:
(1) comprise:
(A) a sanitary sewer system or wastewater treatment facility;
(B) a park or recreational facility;
(C) a road or bridge;
(D) a drainage or flood control facility; or
(E) a water treatment, water storage, or water distribution facility; and
(2) are:
(A) owned solely for a public purpose by:
(i) a municipality; or
(ii) a corporation created by a municipality; or
(B) leased by a municipality solely for a public purpose.
Sec. 8. As used in this chapter, "municipality" refers to the city of Gary.
Sec. 9. As used in this chapter, "public safety" has the meaning set forth in IC 6-3.5-6-31.
Sec. 10. (a) A fiscal body may:
(1) impose or increase; or
(2) subject to section 11 of this chapter, decrease or rescind;
a municipal employment opportunity tax on the adjusted gross income of covered individuals.
(b) A municipal employment opportunity tax adopted under this chapter may not exceed one percent (1%).
Sec. 11. (a) If bonds are outstanding that have been issued under section 27 of this chapter or leases are in effect under section 28 of this chapter, the fiscal body may not reduce the rate of the municipal employment opportunity tax below a rate that would
produce one and twenty-five hundredths (1.25) times the total of
the highest annual debt service on the bonds to their final maturity,
plus the highest annual lease payments.
(b) For purposes of subsection (a), the determination of a tax
rate sufficient to produce one and twenty-five hundredths (1.25)
times the total of the highest annual debt service plus the highest
annual lease payments must be based on an average of the
immediately preceding three (3) years tax collections, if the tax has
been imposed for the last preceding three (3) years. If the tax has
not been imposed for the last preceding three (3) years, the fiscal
body may not reduce the rate below a rate that would produce one
and twenty-five hundredths (1.25) times the total of the highest
annual debt service, plus the highest annual lease payments, based
upon a study by a qualified public accountant or financial adviser.
Sec. 12. (a) To impose, increase, decrease, or rescind the
municipal employment opportunity tax, the fiscal body must,
before November 1 of a year, adopt an ordinance.
(b) An ordinance to impose the tax must state substantially the
following:
"The ________ (insert name of fiscal body) imposes the
municipal employment opportunity tax on the covered
individuals of _________ (insert name of municipality). The
municipal employment opportunity tax is imposed at a rate of
_________ percent (____%) on the adjusted gross income of
the covered individuals of the municipality.".
(c) An ordinance to increase or decrease the tax must state
substantially the following:
"The ______________ (insert name of fiscal body)
___________(insert decreases or increases, as appropriate)
the municipal employment opportunity tax rate from
__________ percent (___ %) to __________ percent
(___ %).".
(d) An ordinance to rescind or repeal the tax must state
substantially the following:
"The ______________ (insert name of fiscal body) repeals the
municipal employment opportunity tax rate.".
Sec. 13. (a) Using procedures provided under this chapter, a
fiscal body may pass an ordinance to enter into reciprocity
agreements with the taxing authority of any city, town,
municipality, county, or other similar local governmental entity of
any other state. The reciprocity agreements must provide that the
income of residents of the municipality is exempt from income
taxation by the other local governmental entity to the extent
income of the residents of the other local governmental entity is
exempt from the municipal employment opportunity tax rate in the
municipality.
(b) A reciprocity agreement adopted under this section may not
become effective until it is also made effective in the other local
governmental entity that is a party to the agreement.
(c) The form and effective date of any reciprocity agreement
described in this section must be approved by the department.
Sec. 14. (a) Except as provided in section 13(b) of this chapter
and subsection (b), an ordinance authorized by this chapter,
including an ordinance 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.
(b) 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.
Sec. 15. A tax and tax rate adopted under this chapter remain
in effect until the date when a later adopted ordinance increases,
decreases, or rescinds the tax or tax rate, or both.
Sec. 16. The clerk of a municipality shall record all votes taken
on ordinances presented for a vote under this chapter and shall,
not more than ten (10) days after the vote, send:
(1) a copy of the adopted ordinance to the legislative services
agency in an electronic format under IC 5-14-6; and
(2) a certified copy of the adopted ordinance to the
department of local government finance and the
commissioner of the department by certified mail.
Sec. 17. The principal place of business or employment of an
individual is to be determined on January 1 of the calendar year in
which the individual's taxable year commences. If an individual
changes location of residence or principal place of employment or
business to another municipality during a calendar year, the
individual's liability for the municipal employment opportunity tax
is not affected.
Sec. 18. If the municipal employment opportunity tax is not in
effect during a covered individual's entire taxable year, the amount
of municipal employment opportunity tax that the covered
individual owes for that taxable year equals the product of:
(1) the amount of municipal employment opportunity tax the
covered individual would owe if the tax had been imposed
during the covered individual's entire taxable year; multiplied
by
(2) a fraction. The numerator of the fraction equals the
number of days during the covered individual's taxable year
during which the municipal employment opportunity tax was
in effect. The denominator of the fraction equals three
hundred sixty-five (365).
Sec. 19. (a) If, for a taxable year, a covered individual is (or a
covered individual and a covered individual's spouse who file a
joint return are) allowed a credit for the elderly or individuals with
a total disability under Section 22 of the Internal Revenue Code,
the covered individual is (or the covered individual and the covered
individual's spouse are) entitled to a credit against the covered
individual's (or the covered individual's and the covered
individual's spouse's) municipal employment opportunity tax
liability for that same taxable year. The amount of the credit
equals the lesser of the following:
(1) The product of:
(A) the covered individual's (or the covered individual's
and the covered individual's spouse's) credit for the elderly
or individuals with a total disability for that same taxable
year; multiplied by
(B) a fraction. The numerator of the fraction is the rate of the municipal employment opportunity tax imposed against the covered individual (or against the covered individual and the covered individual's spouse). The denominator of the fraction is fifteen-hundredths (0.15).
(2) The amount of municipal employment opportunity tax imposed on the covered individual (or the covered individual and the covered individual's spouse).
(b) If a covered individual and the covered individual's spouse file a joint return and are subject to different municipal employment opportunity tax rates for the same taxable year, they shall compute the credit under this section by using the formula provided by subsection (a), except that they shall use the average of the two (2) municipal employment opportunity tax rates imposed against them as the numerator referred to in subsection (a)(1)(B).
Sec. 20. (a) Except as otherwise provided in this chapter, all provisions of the adjusted gross income tax law (IC 6-3) concerning:
(1) definitions;
(2) declarations of estimated tax;
(3) filing of returns;
(4) remittances;
(5) incorporation of the provisions of the Internal Revenue Code;
(6) penalties and interest;
(7) exclusion of military pay credits for withholding; and
(8) exemptions and deductions;
apply to the imposition, collection, and administration of an employment opportunity tax adopted under this chapter.
(b) IC 6-3-1-3.5(a)(6), IC 6-3-3-3, IC 6-3-3-5, and IC 6-3-5-1 do not apply to the municipal employment opportunity tax adopted under this chapter.
(c) Notwithstanding subsections (a) and (b), each employer shall report to the department the amount of withholdings attributable to each municipality. This report shall be submitted to the department:
(1) each time the employer remits to the department the tax that is withheld; and
(2) annually along with the employer's annual withholding report.
Sec. 21. (a) A special account within the state general fund shall
be established for each municipality adopting the municipal
employment opportunity tax. Any revenue derived from the
imposition of the municipal employment opportunity tax by a
municipality shall be credited to that municipality's account in the
state general fund. Money in the special account is appropriated to
make the distributions required by this chapter.
(b) Any income earned on money credited to an account under
subsection (a) becomes a part of that account.
(c) Any revenue credited to an account established under
subsection (a) at the end of a fiscal year does not revert to any
other account in the state general fund and may not be credited to
any other account in the state general fund.
Sec. 22. (a) Before August 2 of each calendar year, the budget
agency shall certify to the clerk of each adopting municipality the
amount of municipal employment opportunity tax revenue that the
budget agency determines has been:
(1) received from covered individuals of that municipality 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 municipal employment opportunity taxes
made in the state fiscal year plus the amount of interest in the
municipality's account that has been accrued and has not been
included in a certification made in a preceding year. The amount
certified is the municipality's certified distribution for the
following calendar year.
(b) The amount certified under subsection (a) shall be adjusted
under subsections (c), (d), and (e). The budget agency shall provide
each municipality's fiscal body 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 section 25 of this chapter.
(c) The budget agency shall certify an amount less than the amount determined under subsection (a) 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 municipality 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 municipality that:
(1) initially imposes the municipal employment opportunity tax; or
(2) increases the municipal employment opportunity tax rate;
under this chapter 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 municipality 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).
Sec. 23. Revenue derived from the imposition of the municipal employment opportunity tax shall be distributed to the municipality that imposed it in the amounts and in the manner prescribed by this chapter.
Sec. 24. (a) One-twelfth (1/12) of each adopting municipality's certified distribution for a calendar year shall be distributed from its account established under section 21 of this chapter to the appropriate municipal treasurer on the first day of each month of that calendar year.
(b) All distributions from an account established under section 21 of this chapter shall be made by warrants issued by the auditor of state to the treasurer of state ordering the appropriate payments.
Sec. 25. (a) If the budget agency determines that the balance in a municipal account exceeds one hundred fifty percent (150%) of the certified distributions to be made to the municipality in the
ensuing year, the budget agency shall make a supplemental
distribution to a municipality from the municipality's special
account.
(b) A supplemental distribution described in subsection (a) must
be:
(1) made in January of the ensuing calendar year; and
(2) allocated in the same manner as certified distributions for
deposit in a civil unit's rainy day fund established under
IC 36-1-8-5.1.
(c) A determination under this section must be made before
October 2.
Sec. 26. (a) The clerk of each municipality in which the
municipal employment opportunity tax is imposed shall establish
an employment opportunity tax fund. The revenue received by a
municipality under this chapter must be deposited in the
municipality's employment opportunity tax fund.
(b) Revenues from the municipal employment opportunity tax
may be used as follows:
(1) For the repair, maintenance, or improvement of
infrastructure.
(2) For public safety expenditures.
(3) For payment of bonds for which employment opportunity
tax revenue is pledged under section 27 of this chapter or
leases for which employment opportunity tax revenue is
pledged under section 28 of this chapter, including the costs
of issuance.
(4) For refinancing bonds issued and leases described in
subdivision (3), including the costs of issuance.
(c) If there are bonds outstanding that have been issued under
section 27 of this chapter or leases in effect under section 28 of this
chapter, a municipality may not expend money from its
employment opportunity tax fund for a purpose authorized under
subsection (b) in a manner that would adversely affect owners of
the outstanding bonds or payment of any lease rentals due.
Sec. 27. (a) The fiscal body of a municipality may issue bonds
payable from the municipal employment opportunity tax. The
bonds must be for a capital improvement:
(1) to infrastructure; or
(2) for public safety.
(b) The fiscal body of a municipality may issue bonds payable
from the municipal employment opportunity tax for any capital
project for which the fiscal body is authorized to issue general
obligation bonds. The bonds issued under this section may be
payable from the municipal employment opportunity tax.
(c) IC 6-1.1-20 does not apply to the issuance of bonds under this
section.
(d) Bonds issued under this section may be sold at a public sale
in accordance with IC 5-1-11 or may be sold at a negotiated sale.
(e) After a sale of bonds under this section, the clerk of the
municipality shall prepare a debt service schedule for the bonds.
(f) The general assembly covenants that the general assembly
will not repeal or amend this chapter in a manner that would
adversely affect owners of outstanding bonds issued, or payment
of any lease rentals due, under this section.
Sec. 28. (a) A municipality may enter into a lease with a leasing
body (as defined in IC 5-1-1-1) of any property that could be
financed with the proceeds of bonds issued under this chapter with
a lessor for a term not to exceed fifty (50) years, and the lease may
provide for payments from revenues under this chapter, any other
revenue available to the municipality, or any combination of these
sources. A lease must be for a capital improvement:
(1) to infrastructure; or
(2) for public safety.
(b) A lease may provide that payments by the municipality to
the lessor are required only to the extent and only for the period
that the lessor is able to provide the leased facilities in accordance
with the lease. The terms of each lease must be based upon the
value of the facilities leased and may not create a debt of the
municipality for purposes of the Constitution of the State of
Indiana.
(c) A lease may be entered into by the municipal executive only
after a public hearing at which all interested parties are provided
the opportunity to be heard. After the public hearing, the executive
may approve the execution of the lease on behalf of the
municipality if the executive finds that the service to be provided
throughout the term of the lease will serve the public purpose of
the municipality and is in the best interests of its residents. Any
lease approved by the executive must also be approved by an
ordinance of the fiscal body of the municipality.
(d) Upon execution of a lease providing for payments by the
municipality in whole or in part from employment opportunity
taxes imposed under this chapter and upon approval of the lease by
the municipality's fiscal body, the executive of the municipality
shall publish notice of the execution of the lease and its approval in
accordance with IC 5-3-1.
(e) Except as provided in this section, no approvals of any
governmental body or agency are required before the municipality
enters into a lease under this section.
(f) An action to contest the validity of the lease or to enjoin the
performance of any of its terms and conditions must be brought
within thirty (30) days after the publication of the notice of the
execution and approval of the lease.
(g) If a municipality exercises an option to buy a leased facility
from a lessor, the municipality may subsequently sell the leased
facility, without regard to any other statute, to the lessor at the end
of the lease term at a price set forth in the lease or at fair market
value established at the time of the sale by the executive of the
municipality through auction, appraisal, or arms length
negotiation. If the facility is sold at auction, after appraisal, or
through arms length negotiation, the municipality shall conduct a
hearing after public notice in accordance with IC 5-3-1 before the
sale. Any action to contest the sale must be brought not later than
fifteen (15) days after the hearing.
(IC 7.1-4-4.5); the malt excise tax (IC 7.1-4-5); the petroleum
severance tax (IC 6-8-1); the various innkeeper's taxes (IC 6-9); the
various food and beverage taxes (IC 6-9); the county admissions tax
(IC 6-9-13 and IC 6-9-28); the regional transportation improvement
income tax (IC 8-24-17); the oil inspection fee (IC 16-44-2); the
emergency and hazardous chemical inventory form fee (IC 6-6-10); the
penalties assessed for oversize vehicles (IC 9-20-3 and IC 9-30); the
fees and penalties assessed for overweight vehicles (IC 9-20-4 and
IC 9-30); the underground storage tank fee (IC 13-23); the solid waste
management fee (IC 13-20-22); and any other tax or fee that the
department is required to collect or administer.
(b) Each zone improvement plan must contain the following information:
(1) A description of the nature and location of existing infrastructure in the impact zone.
(2) A determination of the current level of service.
(3) Establishment of a community level of service. A unit may provide that the unit's current level of service is the unit's community level of service in the zone improvement plan.
(4) An estimate of the nature and location of development that is expected to occur in the impact zone during the following ten (10) year period.
(5) An estimate of the nature, location, and cost of infrastructure that is necessary to provide the community level of service for the development described in subdivision (4). The plan must indicate the proposed timing and sequencing of infrastructure installation.
(6) A general description of the sources and amounts of money used to pay for infrastructure during the previous five (5) years.
(c) If a zone improvement plan provides for raising the current level of service to a higher community level of service, the plan must:
(1) provide for completion of the infrastructure that is necessary to raise the current level of service to the community level of service within the following ten (10) year period;
(2) indicate the nature, location, and cost of infrastructure that is
necessary to raise the current level of service to the community
level of service; and
(3) identify the revenue sources and estimate the amount of the
revenue sources that the unit intends to use to raise the current
level of service to the community level of service for existing
development. Revenue sources include, without limitation, any
increase in revenues available from one (1) or more of the
following:
(A) Adopting or increasing the following:
(i) The county adjusted gross income tax.
(ii) The county option income tax.
(iii) The county economic development income tax.
(iv) The annual license excise surtax.
(v) The wheel tax.
(vi) The municipal employment opportunity tax.
(B) Imposing the property tax rate per one hundred dollars
($100) of assessed valuation that the unit may impose to create
a cumulative capital improvement development fund under
IC 36-9-14.5 or IC 36-9-15.5.
(C) Transferring and reserving for infrastructure purposes
other general revenues that are currently not being used to pay
for capital costs of infrastructure.
(D) Dedicating and reserving for infrastructure purposes any
newly available revenues, whether from federal or state
revenue sharing programs or from the adoption of newly
authorized taxes.
(d) A unit must consult with a qualified engineer licensed to
perform engineering services in Indiana when the unit is preparing the
portions of the zone improvement plan described in subsections (b)(1),
(b)(2), (b)(5), and (c)(2).
(e) A zone improvement plan and amendments and modifications
to the zone improvement plan become effective after adoption as part
of the comprehensive plan under the 500 SERIES of this chapter or
adoption as part of the capital improvements program under section
503(5) of this chapter. If the unit establishing the impact fee schedule
or formula and establishing the zone improvement plan is different
from the unit having planning and zoning jurisdiction, the unit having
planning and zoning jurisdiction shall incorporate the zone
improvement plan as part of the unit's comprehensive plan and capital
improvement plan.
(f) If a unit's zone improvement plan identifies revenue sources for
raising the current level of service to the community level of service,
impact fees may not be assessed or collected by the unit unless:
(1) before the effective date of the impact fee ordinance the unit
has available or has adopted the revenue sources that the zone
improvement plan specifies will be in effect before the impact fee
ordinance becomes effective; and
(2) after the effective date of the impact fee ordinance the unit
continues to provide adequate funds to defray the cost of raising
the current level of service to the community level of service,
using revenue sources specified in the zone improvement plan or
revenue sources other than impact fees.
