reglab/housing_qa huggingface dataset:
IN Code § 14-33-8-11 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-11. Sewer Main Installation as Exceptional Benefit

Sec. 11. The board of appraisers may report, subject to the finding and approval of the court, that an increase in fair market value of real property caused by the installation of a sewer main through or adjacent to the property is an exceptional benefit to the property regardless of the use of the sewer main by the owners or occupiers of the property.[Pre-1995 Recodification Citation: 13-3-3-61(k).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-12 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-12. Hearing; Notice

Sec. 12. (a) Upon the filing of each report of the board of appraisers with the court, the court shall set a date for hearing on the report.(b) The court shall order notice of the hearing on the report of the board of appraisers as follows:(1) By at least one (1) publication in one (1) newspaper of general circulation in each county having land in the district at least thirty (30) days before the date of the hearing on the report.(2) To each freeholder owning land named in the report and to each person who is named in the report by mail at least twenty (20) days before the date of the hearing, first class postage prepaid, according to the records of the county auditor.(3) By mail to the office of the district at least twenty (20) days before the date of the hearing, first class postage prepaid.[Pre-1995 Recodification Citation: 13-3-3-62(a), (b).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-13 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-13. Acceptance of Appraisal; Acquiescence in Failure to Appraise Damages; Exceptions

Sec. 13. (a) A freeholder who owns land in the district or any person may accept the appraisal of the board of appraisers of exceptional benefits or damages to real property:(1) to be taken or used; and(2) in which the person is an interested person.(b) The same owner or person may acquiesce in the failure of the board of appraisers to appraise damages in favor of the interested person. The owner or person is considered to have acquiesced in the failure to appraise damages unless, within the time limit prescribed by the notice of hearing on the report of the board of appraisers, the interested person files an exception to the appraisers' report specifying in the exceptions:(1) the appraisal of exceptional benefits or damages; or(2) the land or easement to be taken in which the owner or person is an interested person.[Pre-1995 Recodification Citation: 13-3-3-62(c).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-14 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-14. Exceptions to Board of Appraisers' Report

Sec. 14. The board of directors may, within the time limit prescribed by the notice of hearing on the report of the board of appraisers, file exceptions to the report of the board of appraisers specifying in the exceptions:(1) the appraisal of exceptional benefits or damages; or(2) the land or easement to be taken that the board of directors complains as being excessive.[Pre-1995 Recodification Citation: 13-3-3-62(d).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-15 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-15. Board's Determinations as Prima Facie Correct

Sec. 15. The determinations of the board of appraisers is considered prima facie correct. A person excepting is entitled to open and close.[Pre-1995 Recodification Citation: 13-3-3-62(e).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-16 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-16. Amendment of Board's Report; Court Order

Sec. 16. (a) At the hearing the court may order the report of the board of appraisers amended to conform with the evidence. The court then shall enter an order:(1) dismissing the report; or(2) approving the report.(b) An appeal of the order may be made to the supreme court within thirty (30) days.[Pre-1995 Recodification Citation: 13-3-3-62(f).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-17 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-17. Approval of Report; Payment of Appraisal; Possession of Appropriated Property

Sec. 17. When the report of the board of appraisers regarding damages is approved by the court, the board of directors may do the following:(1) Pay to the clerk of the court the amount of the appraisal.(2) Take possession of and hold the interest in the real property appropriated.[Pre-1995 Recodification Citation: 13-3-3-62(g).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-9-1 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 9. Budget and Tax Levy Procedures|14-33-9-1. District Budget

Sec. 1. (a) Except as provided in IC 6-1.1-17-20, the budget of a district:(1) must be prepared and submitted:(A) at the same time;(B) in the same manner; and(C) with notice;as is required by statute for the preparation of budgets by municipalities; and(2) if the district imposes a levy, is subject to the same review by the department of local government finance as is required by statute for the budgets of municipalities.However, a district that does not impose a levy under subdivision (2) shall give notice of the hearing on the proposed budget and submit the adopted budget in the manner prescribed by the department of local government finance. The budget of a district that does not impose a levy under subdivision (2) shall not be considered subject to review by the department of local government finance under IC 6-1.1-17-16.(b) If a district is established in more than one (1) county:(1) except as provided in subsection (c), the budget shall be certified to the auditor of the county in which is located the court that had exclusive jurisdiction over the establishment of the district; and(2) notice must be published in each county having land in the district. Any taxpayer in the district is entitled to be heard before the fiscal body of each county having jurisdiction.(c) If one (1) of the counties in a district contains either a first or second class city located in whole or in part in the district, the budget:(1) shall be certified to the auditor of that county; and(2) is subject to review at the county level only by the fiscal body of that county.[Pre-1995 Recodification Citation: 13-3-3-74(a).]As added by P.L.1-1995, SEC.26. Amended by P.L.90-2002, SEC.374; P.L.224-2007, SEC.106; P.L.146-2008, SEC.428; P.L.182-2009(ss), SEC.301; P.L.255-2017, SEC.31; P.L.257-2019, SEC.87; P.L.38-2021, SEC.57.
IN Code § 14-33-9-2 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 9. Budget and Tax Levy Procedures|14-33-9-2. Operation and Maintenance Expenses

Sec. 2. (a) The board shall budget annually the necessary money to meet the probable expenses of operation and maintenance of the district, including the following:(1) Repairs.(2) Fees.(3) Salaries.(4) Depreciation on all depreciable assets.(5) Rents.(6) Supplies.(b) Subject to any budget review and approval required under this chapter, the board may add not more than ten percent (10%) of the total for contingencies.[Pre-1995 Recodification Citation: 13-3-3-91.]As added by P.L.1-1995, SEC.26. Amended by P.L.182-2009(ss), SEC.302.
IN Code § 14-33-9-3 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 9. Budget and Tax Levy Procedures|14-33-9-3. Deductions From Operation and Maintenance Expenses

Sec. 3. (a) The board shall deduct from the operation and maintenance expenses estimated under section 2 of this chapter the following:(1) Any revenue actually received during the current year.(2) Other money not obligated to paying or protecting the bonds or notes of the district.(b) The board shall carry forward the balance after making the deduction required by subsection (a).(c) The board shall next determine the amount of interest due and the principal amount of bonds maturing the second year after the year in which the board is meeting. To this amount the board shall add five percent (5%) in the first year the board meets with bonds outstanding to provide for contingencies. After that time and until all bonds are retired, the board shall add the necessary amount to maintain a five percent (5%) contingency reserve.(d) If the board has been forced to borrow money for a short term for a legitimate purpose, the board shall also determine the amount of principal and interest due on the loan.(e) The board shall then total the balance.(f) From the assessment roll, the board shall then determine the amount of unpaid installments due in the next year on assessments that have been made and deduct this from the total. The board shall then determine the necessary levy of the special benefits tax to provide money to meet the expenses thus calculated.(g) After review by the department of local government finance as provided in section 1 of this chapter, the board of directors shall certify to the auditor of each county for collection the levy of the tax and the installment of any assessment.[Pre-1995 Recodification Citation: 13-3-3-92.]As added by P.L.1-1995, SEC.26. Amended by P.L.90-2002, SEC.375.
IN Code § 14-33-9-4 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 9. Budget and Tax Levy Procedures|14-33-9-4. Hearing on Budget for Counties With a Population of 300,000 to 400,000

Sec. 4. (a) This section applies to districts:(1) established after July 1, 1983; and(2) containing all or part of a county having a population of more than three hundred thousand (300,000) but less than four hundred thousand (400,000).(b) Each year the board shall submit two (2) copies of the estimated budget formulated by the district for the next budget year to the fiscal body of the county described in subsection (a) at least ten (10) days before the board holds the public hearing on the estimated budget under IC 6-1.1-17-3.(c) The fiscal body:(1) shall hold a public hearing on the budget; and(2) may lower but may not increase any item in the estimated budget.Notice of the hearing shall be published in accordance with IC 5-3-1, except that notice must be published at least five (5) days before the hearing date.(d) The county fiscal body shall deliver two (2) copies of the budget approved under subsection (c) to the board at least two (2) days before the date fixed for the public hearing on the budget held by the board under IC 6-1.1-17-3. The board may not approve a total budget in excess of the amount approved by the county fiscal body.[Pre-1995 Recodification Citation: 13-3-3-74.5.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-9-5 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 9. Budget and Tax Levy Procedures|14-33-9-5. Treatment of Tax Levy

Sec. 5. (a) Upon approval by the department of local government finance, the board of directors shall certify the tax levy to the auditor of each county having land in the district.(b) The auditor of each county shall have the levy entered on the tax records of the county treasurer for collection.(c) The county treasurer shall collect the tax at the same time as other property taxes are collected.(d) After collection, in June and December, the auditor of each county shall issue a warrant on the county treasurer to transfer the money collected to the board of directors.[Pre-1995 Recodification Citation: 13-3-3-75.]As added by P.L.1-1995, SEC.26. Amended by P.L.90-2002, SEC.376.
IN Code § 14-33-9-6 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 9. Budget and Tax Levy Procedures|14-33-9-6. Application of Chapter

Sec. 6. Sections 1 and 5 of this chapter apply to:(1) budgets;(2) levy of taxes; and(3) collection of taxes;both before and after a district plan is approved.[Pre-1995 Recodification Citation: 13-3-3-76.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-9-7 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 9. Budget and Tax Levy Procedures|14-33-9-7. Special Benefits Tax

Sec. 7. The special benefits tax levied by a district is a primary lien on real property in the district equal to other taxes imposed on real property. The same provisions of other taxes regarding collections, penalties, and sale of property for delinquencies apply to this tax.[Pre-1995 Recodification Citation: 13-3-3-94.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-9-8 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 9. Budget and Tax Levy Procedures|14-33-9-8. District's Property and Income Exempt

Sec. 8. A district's property and income are exempt from taxation by the state and political subdivisions of the state.[Pre-1995 Recodification Citation: 13-3-3-74(b).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-9-9 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 9. Budget and Tax Levy Procedures|14-33-9-9. District Not Considered Municipal Corporation

Sec. 9. A district is not considered a municipal corporation with respect to limitations on the amount of the district's indebtedness irrespective of how that indebtedness is secured in a pledge of the district.[Pre-1995 Recodification Citation: 13-3-3-74(c).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-9-10 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 9. Budget and Tax Levy Procedures|14-33-9-10. Special Benefits Tax; Statement Processing Charge

Sec. 10. A conservancy district may require a statement processing charge on a special benefits tax statement. A special benefits tax liability assessed under this chapter of less than ten dollars ($10) on a parcel may be increased to not more than ten dollars ($10). The difference between the actual liability and the amount that appears on the statement is a statement processing charge. The statement processing charge is considered a part of the tax liability.As added by P.L.6-1997, SEC.243.
IN Code § 14-33-9-11 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 9. Budget and Tax Levy Procedures|14-33-9-11. Reservoir Conservancy District Maximum Annual Special Benefits Tax Levy

Sec. 11. (a) This section applies only to a reservoir conservancy district established under IC 14-33-24.(b) Notwithstanding IC 14-33-7-1(b) and IC 14-33-21-5, the maximum annual levy of the special benefits tax imposed by the board of a reservoir conservancy district established under IC 14-33-24 is two million dollars ($2,000,000). The department of local government finance shall annually calculate the special benefits tax rate of the reservoir conservancy district which, when applied to the assessed valuation of the real property located within the boundaries of the reservoir conservancy district and not exempt from the special benefits tax, will produce revenue in the amount of the annual levy determined by the board of the reservoir conservancy district. The amount of the annual levy may be less than two million dollars ($2,000,000) but may not exceed two million dollars ($2,000,000).(c) The board of a reservoir conservancy district shall certify under section 5(a) of this chapter to the auditor of each county having land in the reservoir conservancy district the special benefits tax rate calculated by the department of local government finance under subsection (b) that will produce the revenue amount of the annual levy determined by the board of the reservoir conservancy district, which may be less than two million dollars ($2,000,000) but may not exceed two million dollars ($2,000,000).(d) The assessed value growth quotient determined under IC 6-1.1-18.5-2 does not apply to the amount of the maximum annual levy that may be imposed under this section.As added by P.L.148-2020, SEC.15.
IN Code § 14-33-10-1 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 10. Assessments|14-33-10-1. Assessment Roll

Sec. 1. (a) If the appraisers have determined that there are exceptional benefits to real property, the board of directors shall prepare an assessment roll from the appraisers' report as approved by the court. The assessment roll consists of the following:(1) A description of each parcel of real property exceptionally benefited.(2) The name of the owner as listed on the tax duplicate or described in the appraisers' report as approved by the court.(3) The amount of the assessment.(b) The assessment roll shall be distributed as follows:(1) One (1) copy shall be recorded in the office of the recorder of each county in which real property exceptionally benefited is located.(2) One (1) copy shall be filed with the auditor of each county in which land of a district exceptionally benefited is located.(3) One (1) copy shall be kept on file in the office of the district.(c) Assessments for exceptional benefits are a lien upon each parcel of real property against which the exceptional benefits are assessed from the date that the assessment is approved by the court.[Pre-1995 Recodification Citation: 13-3-3-77.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-10-2 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 10. Assessments|14-33-10-2. Publication of Notice; Payment

Sec. 2. (a) The board shall give notice by publication once a week for two (2) successive weeks:(1) with each publication of notice:(A) in two (2) newspapers of general circulation in each county having land in the district; or(B) in one (1) newspaper in the county if there is only one (1) newspaper of general circulation; or(2) with the first publication of notice in the newspaper or newspapers as provided in subdivision (1), and the second publication of notice:(A) in accordance with IC 5-3-5; and(B) on the official web site of the district.The notice shall state the date that assessments are due and payable not later than sixty (60) days after the date of the last publication.(b) Payment of assessments shall be made at:(1) the office of the board; or(2) if the court orders, the offices of the treasurers of the counties.(c) The owners of real property assessed for exceptional benefits are entitled to make payment in full unless exceptional benefits are assessed annually and paid with special benefits taxes to the county treasurer. If payment is made in full, the board shall do the following:(1) Note the payment in the assessment roll in the board's office.(2) Give a receipt to the landowner paying the assessment.(3) Enter satisfaction of the lien of the assessment in the appropriate record in the office of the recorder where the assessment is recorded.(d) The payment of the assessment does not relieve the real property from being subject to the following:(1) A special benefits tax.(2) An annual assessment for maintenance and operation based upon the original exceptional benefit assessment.[Pre-1995 Recodification Citation: 13-3-3-78.]As added by P.L.1-1995, SEC.26. Amended by P.L.152-2021, SEC.20.
IN Code § 14-33-10-3 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 10. Assessments|14-33-10-3. Installment Payments

Sec. 3. (a) An assessment not paid in full shall be paid in annual installments over the time commensurate with the term of the bond issue or other financing determined by resolution adopted by the board. Interest shall be charged on the unpaid balance at the same rate per year as the interest charged on delinquent property tax payments under IC 6-1.1-37-9(b). All payments of installments, interest, and penalties shall be entered on the assessment roll in the office of the district.(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.[Pre-1995 Recodification Citation: 13-3-3-79.]As added by P.L.1-1995, SEC.26. Amended by P.L.67-2006, SEC.13; P.L.113-2010, SEC.96.
IN Code § 14-33-10-4 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 10. Assessments|14-33-10-4. Delinquent Tax or Assessment

Sec. 4. (a) An assessment is a lien on the real property assessed equal to taxes levied on the property. If an installment of an assessment is not paid when due, the real property is subject to the same rate of interest and penalty as is provided by statute for delinquent taxes. If an installment or assessment is not paid in the amount and at the time when due, the board shall prepare, certify, and file with the auditor of the county in which the real property assessed is located the amount of the assessment against the real property with the default in payment.(b) The county auditor shall place the amount, together with interest and penalty, upon the tax duplicate to be collected as state and county taxes are collected at the next date for the semiannual payment of taxes. If the assessment, interest, and penalty are not paid at that time, the real property is subject to sale as is provided by statute for the sale of real property on which there are delinquent taxes. Upon the sale the proceeds shall be prorated equally among the assessment and any delinquent taxes. A sale for a delinquent tax or delinquent assessment does not extinguish the assessment.[Pre-1995 Recodification Citation: 13-3-3-80.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-11-1 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 11. Bonds|14-33-11-1. Purpose of Bonds

Sec. 1. The board may issue bonds to pay the following:(1) The cost of the works that are provided in the district plan.(2) Necessary engineering, legal, and administrative fees.(3) The repayment or refinancing of a loan.[Pre-1995 Recodification Citation: 13-3-3-81 part.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-11-2 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 11. Bonds|14-33-11-2. Total Amount of Bonds

Sec. 2. The total amount of bonds issued may not exceed the cost less the following:(1) Money on hand from the collection of assessments.(2) Money on hand or obligated to the district by the state or federal government.[Pre-1995 Recodification Citation: 13-3-3-81 part.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-11-3 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 11. Bonds|14-33-11-3. Method of Issuance

Sec. 3. Bonds may be issued by either of the following methods:(1) Solely against the revenues expected to be produced by the operation of the district. The board may make proper contractual arrangements to pay the bonds from the net revenues produced.(2) Against the real property of the district in anticipation of the collection of special benefits taxes. Bonds issued against the real property of the district may be paid in part:(A) by revenues derived from reasonable charges for services or property produced incident to the operation of the district; or(B) from the collection of assessments for exceptional benefits.[Pre-1995 Recodification Citation: 13-3-3-81 part.]As added by P.L.1-1995, SEC.26.