reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-20-1.9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-1.9. "Registered Voter", "Eligible Voter", and "Owner of Property"

Sec. 1.9. (a) As used in this chapter, "registered voter" means the following:(1) In the case of a petition under section 3.1 of this chapter to initiate a petition and remonstrance process, an individual who is registered to vote in the political subdivision on the date the county voter registration board makes the determination under section 3.1(b)(8) of this chapter regarding whether persons who signed the petition are registered voters.(2) In the case of:(A) a petition under section 3.2 of this chapter in favor of the proposed debt service or lease payments; or(B) a remonstrance under section 3.2 of this chapter against the proposed debt service or lease payments;an individual who is registered to vote in the political subdivision on the date the county voter registration board makes the determination under section 3.2(b)(5) of this chapter regarding whether persons who signed the petition or remonstrance are registered voters.(3) In the case of a petition under section 3.5 of this chapter requesting the application of the local public question process under section 3.6 of this chapter concerning proposed debt service or lease payments, an individual who is registered to vote in the political subdivision on the date the county voter registration board makes the determination under section 3.5(b)(8) of this chapter regarding whether persons who signed the petition are registered voters.(b) As used in this chapter, in the case of an election on a public question held under section 3.6 of this chapter, "eligible voter" means an individual who:(1) is eligible to vote in the election in the political subdivision in which the public question will be held, as determined under IC 3; and(2) resides within the boundaries of the political subdivision for which the public question is being considered.The term does not include an individual who changes residence from a location within a school corporation for a location outside of the school corporation less than thirty (30) days before an election under this chapter.(c) As used in this chapter, "owner of property" means a person that owns:(1) real property;(2) a mobile home assessed as personal property, used as a principal place of residence, and receiving the standard property tax deduction under IC 6-1.1-12-37; or(3) a manufactured home assessed as personal property, used as a principal place of residence, and receiving the standard property tax deduction under IC 6-1.1-12-37.As added by P.L.219-2007, SEC.59. Amended by P.L.146-2008, SEC.190; P.L.182-2009(ss), SEC.142; P.L.41-2010, SEC.1; P.L.109-2021, SEC.74.
IN Code § 6-1.1-20-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-2. Lease Obligations and Issuance of Instruments Authorized

Sec. 2. A political subdivision may, subject to the limitations provided by law, issue any bonds, notes, or warrants, or enter into any leases or obligations that it considers necessary.[Pre-1975 Property Tax Recodification Citation: 6-1-1-25 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.25-1995, SEC.47.
IN Code § 6-1.1-20-2.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-2.5. Allocation of Certain Project Costs

Sec. 2.5. For purposes of this chapter, the cost of a project by a school corporation career and technical education school described in IC 20-37-1-1 that is funded through an advance from the common school fund under IC 20-49 shall be allocated among the organizing school corporations in the same manner as the advance is allocated under IC 20-49-4.As added by P.L.246-2017, SEC.2.
IN Code § 6-1.1-20-3.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-3.3. Applicability of Other Statutes to Imposition of Property Taxes

Sec. 3.3. Notwithstanding any other law, a political subdivision may issue or enter into obligations under any statute that requires or permits the imposition of property taxes to pay debt service or lease rentals without pledging to impose property taxes, if necessary, to pay the debt service or lease rentals. If the proper officers of a political subdivision determine to use revenues other than property taxes to pay obligations without pledging to impose property taxes for that purpose, provisions of any other statute relating to controlling property taxes do not apply to the issuance of or entering into the obligations.As added by P.L.25-1995, SEC.50.
IN Code § 6-1.1-20-3.8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-3.8. Procedure for Initiating Referendum for Certain Projects When Petition and Remonstrance Process Would Otherwise Apply

Sec. 3.8. (a) This section applies to the issuance of bonds or the entering into a lease for a controlled project to which section 3.1 of this chapter applies.(b) If the proper officers of a political subdivision make a preliminary determination to issue bonds or enter into a lease described in subsection (a), the fiscal body of the political subdivision may adopt a resolution specifying that the local public question process specified in section 3.6 of this chapter applies to the issuance of the bonds or the execution of the lease instead of the petition and remonstrance process under section 3.2 of this chapter.(c) The fiscal body must adopt a resolution under subsection (b) not later than the date on which the political subdivision makes a preliminary determination to issue bonds or enter into a lease as described in subsection (a).(d) The fiscal body must certify the resolution to the county election board of each county in which the political subdivision is located, and the county election board shall place the public question on the ballot as provided in section 3.6 of this chapter.(e) Except to the extent it is inconsistent with this section, section 3.6 of this chapter applies to a local public question placed on the ballot under this section.As added by P.L.113-2010, SEC.37.
IN Code § 6-1.1-20-3.9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-3.9. Eligibility to Vote on Public Question

Sec. 3.9. An individual who changes residence from a location within a school corporation to a location outside the school corporation less than thirty (30) days before an election under this chapter is not an eligible voter and may not vote on a public question.As added by P.L.109-2021, SEC.75.
IN Code § 6-1.1-20-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-5. Issuance of Bonds or Leases in Excess of $5,000; Objections by Taxpayers to Certain Bonds or Leases

Sec. 5. (a) When the proper officers of a political subdivision decide to issue bonds or enter into leases in a total amount which exceeds five thousand dollars ($5,000), they shall give notice of the decision by:(1) posting; and(2) publication once each week for two (2) weeks.The notice required by this section shall be posted in three (3) public places in the political subdivision and published in accordance with IC 5-3-1-4. The decision to issue bonds may be a preliminary decision.(b) This subsection does not apply to bonds or lease rental agreements for which a political subdivision:(1) after June 30, 2008, makes:(A) a preliminary determination as described in section 3.1 or 3.5 of this chapter; or(B) a decision as described in subsection (a); or(2) in the case of bonds or lease rental agreements not subject to section 3.1 or 3.5 of this chapter and not subject to subsection (a), adopts a resolution or ordinance authorizing the bonds or lease rental agreement after June 30, 2008.Ten (10) or more taxpayers who will be affected by the proposed issuance of the bonds and who wish to object to the issuance on the grounds that it is unnecessary or excessive may file a petition in the office of the auditor of the county in which the political subdivision is located. The petition must be filed within fifteen (15) days after the notice required by subsection (a) is given, and it must contain the objections of the taxpayers and facts which show that the proposed issue is unnecessary or excessive. When taxpayers file a petition in the manner prescribed in this subsection, the county auditor shall immediately forward a certified copy of the petition and any other relevant information to the department of local government finance.[Pre-1975 Property Tax Recodification Citation: 6-1-1-25 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.27-1986, SEC.4; P.L.25-1995, SEC.51; P.L.90-2002, SEC.193; P.L.224-2007, SEC.33; P.L.146-2008, SEC.195.
IN Code § 6-1.1-20-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-6. Department of Local Government Finance Hearing on Taxpayers' Objections; Department Action; Appeal

Sec. 6. (a) Upon receipt of a certified petition filed in the manner prescribed in section 5(b) of this chapter, the department of local government finance shall fix a time and place for a hearing on the matter. The department of local government finance shall hold the hearing not less than five (5) or more than thirty (30) days after the department receives the petition, and the department shall hold the hearing in the political subdivision or in the county where the political subdivision is located. At least five (5) days before the date fixed for the hearing, the department of local government finance shall give notice of the hearing, by mail, to the executive officer of the political subdivision and to the first ten (10) taxpayers who signed the petition. The mailings shall be addressed to the officer and the taxpayers at their usual place of residence.(b) After the hearing required by this section, the department of local government finance may approve, disapprove, or reduce the amount of the proposed issue. The department of local government finance must render a decision not later than three (3) months after the hearing, and if no decision is rendered within that time, the issue is considered approved unless the department takes the extension provided for in this section. A three (3) month extension of the time period during which the decision must be rendered may be taken by the department of local government finance if the department by mail gives notice of the extension to the executive officer of the political subdivision and to the first ten (10) taxpayers who signed the petition, at least ten (10) days before the end of the original three (3) month period. If no decision is rendered within the extension period, the issue is considered approved.(c) A:(1) taxpayer who signed a petition referred to in subsection (a); or(2) political subdivision against which a petition referred to in subsection (a) is filed;may petition for judicial review of the final determination of the department of local government finance under subsection (b). The petition must be filed in the tax court not more than forty-five (45) days after the department renders its decision under subsection (b).[Pre-1975 Property Tax Recodification Citation: 6-1-1-25 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.74, SEC.1; P.L.23-1984, SEC.7; P.L.90-2002, SEC.194; P.L.256-2003, SEC.22.
IN Code § 6-1.1-20-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-7. Interest Rate in Excess of 8%; Approval by Department of Local Government Finance of Certain Bonds

Sec. 7. (a) This section does not apply to bonds, notes, or warrants for which a political subdivision:(1) after June 30, 2008, makes a preliminary determination as described in section 3.1 or 3.5 of this chapter or a decision as described in section 5 of this chapter; or(2) in the case of bonds, notes, or warrants not subject to section 3.1, 3.5, or 5 of this chapter, adopts a resolution or ordinance authorizing the bonds, notes, or warrants after June 30, 2008.(b) When the proper officers of a political subdivision decide to issue any bonds, notes, or warrants which will be payable from property taxes and which will bear interest in excess of eight percent (8%) per annum, the political subdivision shall submit the matter to the department of local government finance for review. The department of local government finance may either approve or disapprove the rate of interest.(c) This section does not apply to a school corporation.[Pre-1975 Property Tax Recodification Citation: 6-1-1-25 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.23-1984, SEC.8; P.L.90-2002, SEC.195; P.L.224-2007, SEC.34; P.L.146-2008, SEC.196; P.L.233-2015, SEC.19.
IN Code § 6-1.1-20-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-7.5. Review and Approval by Department of Local Government Finance Not Required for Certain Bonds or Leases

Sec. 7.5. This section applies only to bonds, leases, and other debt for which a political subdivision:(1) after June 30, 2008, makes a preliminary determination as described in section 3.1 or 3.5 of this chapter or a decision as described in section 5 of this chapter; or(2) in the case of bonds, leases, or other obligations not subject to section 3.1, 3.5, or 5 of this chapter, adopts a resolution or ordinance authorizing the bonds, lease rental agreement, or other obligations after June 30, 2008.Notwithstanding any other provision, review by the department of local government finance and approval by the department of local government finance are not required before a political subdivision may issue or enter into bonds, a lease, or any other obligations payable from ad valorem property taxes.As added by P.L.146-2008, SEC.197.
IN Code § 6-1.1-20-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-9. Public Improvement Bonds, Ordinance, or Resolution; Construction Bidding

Sec. 9. (a) When the proper officers of a political subdivision decide to issue bonds payable from property taxes to finance a public improvement or enter into a lease rental agreement payable from property taxes to finance a public improvement, they shall adopt an ordinance or resolution which sets forth their determination to issue the bonds or enter into the lease rental agreement. Except as provided in subsection (b), the political subdivision may not advertise for or receive bids for the construction of the improvement until the expiration of:(1) the time period within which taxpayers may file a petition:(A) for review of or a remonstrance against the proposed issue or lease, in the case of a proposed issue or lease that is subject to section 3.1 of this chapter; or(B) to initiate the local public question process, in the case of a proposed issue or lease that is subject to section 3.5 of this chapter; or(2) the time period during which a petition for review of the proposed issue or lease is pending before the department of local government finance (in the case of bonds or a lease for which a petition for review may be filed with the department of local government finance).(b) This subsection does not apply to bonds or lease rental agreements for which a political subdivision:(1) after June 30, 2008, makes:(A) a preliminary determination as described in section 3.1 or 3.5 of this chapter; or(B) a decision as described in section 5 of this chapter; or(2) in the case of bonds or lease rental agreements not subject to section 3.1 or 3.5 of this chapter and not subject to section 5 of this chapter, adopts a resolution or ordinance authorizing the bonds or lease rental agreement after June 30, 2008.When a petition for review of a proposed issue is pending before the department of local government finance, the department may order the political subdivision to advertise for and receive bids for the construction of the public improvement. When the department of local government finance issues such an order, the political subdivision shall file a bid report with the department within five (5) days after the bids are received, and the department shall render a final decision on the proposed issue within fifteen (15) days after it receives the bid report. Notwithstanding the provisions of this subsection, a political subdivision may not enter into a contract for the construction of a public improvement while a petition for review of the bond issue which is to finance the improvement is pending before the department of local government finance.[Pre-1975 Property Tax Recodification Citations: 6-1-49-1; 6-1-50-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.196; P.L.224-2007, SEC.35; P.L.146-2008, SEC.198.
IN Code § 6-1.1-20-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-11. Standards; Validity of Signatures on Petition

Sec. 11. (a) This section applies to the determination of the validity of a signature on a document required for a petition and remonstrance procedure under this chapter.(b) If:(1) the validity of a signature is uncertain; and(2) this section does not establish a standard to be applied in that case;a reasonable doubt must be resolved in favor of the validity of the signature.(c) Whenever the name of an individual, as printed or signed, contains a minor variation from the name of the individual as set forth in the relevant county records, the signature is considered valid.(d) Whenever the residence address or mailing address of an individual contains a minor variation from the residence address or mailing address as set forth in the relevant county records, the signature is considered valid.(e) Notwithstanding subsection (c) or (d), if the residence address or mailing address of an individual contains a substantial variation from the residence address or mailing address as set forth in the relevant county records, the signature is considered invalid.(f) If the signature of an individual does not substantially conform with the signature of the individual in the relevant county records, the signature is considered invalid. In determining whether a signature substantially conforms with an individual's in the relevant county records, consideration shall be given to whether that lack of conformity may reasonably be attributed to the age, disability, or impairment of the individual.As added by P.L.162-2006, SEC.6.
IN Code § 6-1.1-20-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions|6-1.1-20-12. Distribution of Levy Approved in Referendum

Sec. 12. (a) This section applies to taxes first due and payable in 2012 or a subsequent year.(b) The county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved by the voters in a referendum conducted after April 30, 2010, to the taxing unit for which the referendum was conducted.(c) The amount to be distributed under subsection (b) shall be treated as part of the referendum levy for purposes of setting tax rates for property taxes imposed after being approved by the voters in a referendum conducted after April 30, 2010.(d) For a school corporation that conducted a referendum after November 1, 2009, and before May 1, 2010, for distributions after 2013, the county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved by the voters in the referendum, to the school corporation for which the referendum was conducted. The amount to be distributed to the school corporation shall be treated as part of the referendum levy for purposes of setting the school corporation's tax rates.As added by P.L.203-2011, SEC.1. Amended by P.L.257-2013, SEC.19.
IN Code § 6-1.1-20.2-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-1. "Board"

Sec. 1. As used in this chapter, "board" refers to the state board of finance.As added by P.L.182-2009(ss), SEC.150.
IN Code § 6-1.1-20.2-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-2. "Eligible County"

Sec. 2. As used in this chapter, "eligible county" refers to a county in which voting equipment has been damaged or destroyed in a natural disaster.As added by P.L.182-2009(ss), SEC.150.
IN Code § 6-1.1-20.2-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-3. Eligible County May Apply to Board for Loan

Sec. 3. An eligible county, with the approval of the fiscal body of the eligible county, may apply to the board for a loan from the counter-cyclical revenue and economic stabilization fund.As added by P.L.182-2009(ss), SEC.150.
IN Code § 6-1.1-20.2-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-4. Board Determines Terms of Any Loan After Review by Budget Committee

Sec. 4. Subject to this chapter, the board, after review by the budget committee, shall determine the terms of any loan made under this chapter.As added by P.L.182-2009(ss), SEC.150.
IN Code § 6-1.1-20.2-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-5. Interest on Loan

Sec. 5. Interest may be imposed on the loan at a rate determined by the board.As added by P.L.182-2009(ss), SEC.150.
IN Code § 6-1.1-20.2-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-6. Term of Loan Repayment; Penalty

Sec. 6. An eligible county receiving a loan under this chapter must repay the loan within seventy-two (72) months after the date on which the loan is made. No penalty may be imposed for repaying a loan before the term of the loan.As added by P.L.182-2009(ss), SEC.150.
IN Code § 6-1.1-20.2-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-7. Disbursement of Loan Proceeds by Board

Sec. 7. The board may disburse in installments the proceeds of a loan made under this chapter.As added by P.L.182-2009(ss), SEC.150.
IN Code § 6-1.1-20.2-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-8. Repayment of Loan by Eligible County From Any Revenue Sources

Sec. 8. An eligible county may repay a loan made under this chapter from any sources of revenue.As added by P.L.182-2009(ss), SEC.150.