reglab/housing_qa huggingface dataset:
IN Code § 12-20-25-33 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-33. Operating Budget; Financial Plan; Adoption

Sec. 33. (a) Upon receipt of the report required in section 32 of this chapter, the control board shall adopt the following:(1) An operating budget for the trustee's office.(2) A financial plan that will ensure that future revenue will do the following:(A) Cover operating expenses and pay township assistance claims that are incurred during the time that the township is a controlled township not more than thirty (30) days after the claims are presented for payment.(B) Satisfy the outstanding valid and reasonable claims of creditors that are approved under section 27 or 28 of this chapter within three (3) years.(C) Retire outstanding bonded indebtedness, the proceeds of which were advanced to the distressed township, and repay outstanding loans or advances made for township assistance in the distressed township within three (3) years.(b) If the county fiscal body submits a financial plan under section 32(b) of this chapter, the control board shall adopt the fiscal body's plan if the control board finds that the plan will accomplish the purposes set forth in subsection (a)(2).[Pre-1992 Revision Citation: 12-2-14-28.]As added by P.L.2-1992, SEC.14. Amended by P.L.73-2005, SEC.134.
IN Code § 12-20-25-34 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-34. Financial Plan; Contents

Sec. 34. The financial plan adopted under section 33 of this chapter may include the following:(1) The adoption in the current year of a local income tax rate under IC 6-3.6 not to exceed one percent (1%). If a local income tax rate is imposed under this chapter, the ordinance must specify whether any revenue in excess of the rate needed to carry out the financial plan is to be used for property tax relief (IC 6-3.6-5) or as additional revenue (IC 6-3.6-6). The revenue from the tax rate under this section shall be distributed as provided in this chapter. The adoption of a local income tax rate under this chapter is in addition to the local income tax rate under IC 6-3.6 that may already be in effect in the county.(2) The payment of township assistance with county money.(3) The elimination or reduction of township assistance services not required under this article.[Pre-1992 Revision Citation: 12-2-14-29.]As added by P.L.2-1992, SEC.14. Amended by P.L.73-2005, SEC.135; P.L.197-2016, SEC.103.
IN Code § 12-20-25-35 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-35. Control Board Report to County Fiscal Body; Adoption or Rejection of Financial Plan; Inclusion of Income Tax

Sec. 35. (a) The control board shall report the following to the county fiscal body:(1) The audit findings of the management committee.(2) The financial plan adopted under section 33 of this chapter.(b) Not more than thirty (30) days after notice, the county fiscal body shall adopt one (1) of the following:(1) An ordinance adopting the financial plan adopted by the control board.(2) An ordinance rejecting the financial plan adopted by the control board.(c) Notwithstanding IC 6-3.6-3, if:(1) the financial plan adopted under section 33 of this chapter includes a local income tax rate; and(2) the fiscal body adopts an ordinance adopting the financial plan under subsection (b);the local income tax rate is imposed at the rate adopted in the financial plan. Subject to the requirements of this chapter and notwithstanding that the local income tax council may be the adopting body specified in IC 6-3.6-3-1, the county fiscal body, rather than the local income tax council, has the authority granted to a local income tax council by IC 6-3.6-3 as long as the local income tax rate imposed under this chapter remains in effect.[Pre-1992 Revision Citation: 12-2-14-30.]As added by P.L.2-1992, SEC.14. Amended by P.L.197-2016, SEC.104.
IN Code § 12-20-25-36 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-36. Department Action; Transfer of Funds to Township Assistance Account

Sec. 36. (a) Notwithstanding IC 6-1.1-17, if the county fiscal body:(1) adopts an ordinance under section 35(b)(2) of this chapter; or(2) fails to adopt an ordinance under section 35(b) of this chapter;the department shall reduce the county's general fund budget and increase the distressed township's township assistance account budget in an amount sufficient to satisfy the requirements of section 33(a)(2) of this chapter. The department shall notify the county auditor and county treasurer of the county general fund reduction and the county treasurer shall transfer from the county general fund to the distressed township's township assistance account the amount specified by the department.(b) Notwithstanding IC 6-1.1-18.5, if a county is required to transfer money to a distressed township's township assistance account under subsection (a), the county may not appeal for an excessive levy under IC 6-1.1-18.5 to replace money that is transferred from the county general fund.[Pre-1992 Revision Citation: 12-2-14-31.]As added by P.L.2-1992, SEC.14. Amended by P.L.90-2002, SEC.359; P.L.73-2005, SEC.136.
IN Code § 12-20-25-37 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-37. Adoption of Proposal Including Income Tax; Notice to Department of Revenue; Collection of Tax

Sec. 37. (a) If the county fiscal body adopts an ordinance adopting the control board's financial plan as provided in section 35 of this chapter and the plan includes a proposal to adopt a local income tax rate, the control board shall notify the department of state revenue of this fact.(b) Notwithstanding IC 6-3.6, after receiving notice from the control board, the department of state revenue shall collect the tax beginning on the earlier of July 1 or January 1 immediately following the notice from the control board. Except as provided in this chapter, a local income tax rate imposed under this chapter shall be administered in the same manner that the local income tax is administered under IC 6-3.6-8.[Pre-1992 Revision Citation: 12-2-14-32.]As added by P.L.2-1992, SEC.14. Amended by P.L.197-2016, SEC.105.
IN Code § 12-20-25-38 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-38. Advance of State General Fund Money; Repayment

Sec. 38. (a) If the county fiscal body adopts an ordinance adopting the control board's financial plan as provided in section 35 of this chapter and the plan includes a proposal to adopt the local income tax, the control board may request an advance of state general fund money in the year the county fiscal body adopts the plan and in any subsequent year in anticipation of the local income tax revenue. However, the state, acting through the state board of finance, may not advance an amount that is greater than the amount of local income tax revenue expected to be collected within the year in which the advancement is made. The department of state revenue shall estimate and certify to the state board of finance the amount of local income tax revenue expected to be collected.(b) If the county fiscal body adopts an ordinance adopting the control board's financial plan as provided in section 35 of this chapter and the plan includes a proposal to adopt the local income tax, a state advance from the state general fund must be repaid before any money is distributed to the county. The treasurer of state shall withhold sufficient money from the county's local income tax account to repay the state the amount of state advances provided to the county from the state general fund. The treasurer of state shall disburse any balance in the county's account to the county, to be used as provided in section 40 of this chapter.(c) This section does not impose liability on the state for the township assistance debts of the county.[Pre-1992 Revision Citation: 12-2-14-33.]As added by P.L.2-1992, SEC.14. Amended by P.L.73-2005, SEC.137; P.L.197-2016, SEC.106.
IN Code § 12-20-25-39 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-39. Deposit of Tax Proceeds; Disbursement

Sec. 39. The proceeds of the local income tax imposed under this chapter shall be deposited by the treasurer of state on behalf of the county into a separate local income tax account. The money in the account shall be disbursed as provided in section 38(b) of this chapter.[Pre-1992 Revision Citation: 12-2-14-34.]As added by P.L.2-1992, SEC.14. Amended by P.L.197-2016, SEC.107; P.L.85-2017, SEC.65.
IN Code § 12-20-25-40 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-40. Local Income Tax Township Assistance Control Fund; Disbursement Priorities

Sec. 40. The county treasurer shall deposit the disbursements from the treasurer of state in a county fund to be known as the local income tax township assistance control fund. Notwithstanding IC 6-3.6 and IC 6-1.1-18.5, the county treasurer shall disburse the money in the fund in the following priority:(1) To ensure the payment within thirty (30) days of all valid township assistance claims in the distressed township that are not covered by subdivision (3).(2) At the end of each calendar year, to redeem any outstanding bonds issued or repay loans incurred by the county for poor relief or township assistance purposes under IC 12-2-4.5 (before its repeal), IC 12-2-5 (before its repeal), IC 12-20-23 (before its repeal), or IC 12-20-24 to the extent the proceeds of the bonds or loans were advanced to the distressed township.(3) To pay claims approved under section 27 or 28 of this chapter (or IC 12-2-14-22 or IC 12-2-14-23 before their repeal).(4) As provided in IC 6-3.6, for the purposes specified in the ordinance imposing the local income tax under this chapter.[Pre-1992 Revision Citation: 12-2-14-35.]As added by P.L.2-1992, SEC.14. Amended by P.L.73-2005, SEC.138; P.L.169-2006, SEC.42; P.L.197-2016, SEC.108.
IN Code § 12-20-25-41 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-41. "Advance"; "Support"; Termination of Controlled Status

Sec. 41. (a) As used in subsection (c), "advance" refers to money provided to a distressed township from the state general fund under section 38 of this chapter.(b) As used in subsection (c), "support" refers to money provided from the distressed township supplemental township assistance fund established by section 51 of this chapter to pay township assistance claims and the operating costs of the management committee during the period the management committee is in control of the township trustee's office.(c) The controlled status of a township under this chapter terminates at the end of a year if at that time the county, with respect to each controlled township:(1) has repaid:(A) all state advances provided to the county under this chapter; and(B) state support provided to the county under this chapter if the department has reduced the county's general fund budget under section 36 of this chapter;(2) has paid all valid township assistance claims in the distressed township, including the claims approved under section 27 or 28 of this chapter;(3) will have sufficient money to pay, not more than thirty (30) days after a claim is submitted for payment, all valid township assistance claims in the distressed township that are expected to be submitted in the following year as determined by the control board, excluding any advances from the state, revenues from short term loans from the county or a financial institution under IC 12-2-4.5 (before its repeal) or IC 12-20-24, and proceeds from bonds issued under IC 12-2-1 (before its repeal), IC 12-2-5 (before its repeal), or this article; and(4) has no bonds outstanding that were issued to pay for township assistance in the distressed township.(d) Notwithstanding IC 6-3.6, if the control board finds that:(1) the requirements of subsection (c)(1), (c)(2), and (c)(4) are satisfied; and(2) the requirements of subsection (c)(3) cannot be satisfied because the township's maximum permissible ad valorem property tax levy provides insufficient revenue to ensure the payment of all valid township assistance claims in the distressed township that will be incurred during the year following the termination of the controlled status of the township;the county fiscal body may dedicate to the provision of township assistance, from the local income tax imposed as a result of adopting a financial plan under section 35 of this chapter, an amount necessary to satisfy the requirements of subsection (c)(3).(e) If the control board finds that the local income tax dedicated under subsection (d) will satisfy the requirements of subsection (c)(3), the controlled status of the township under this chapter terminates at the end of the year in which the control board makes the board's finding.[Pre-1992 Revision Citation: 12-2-14-36.]As added by P.L.2-1992, SEC.14. Amended by P.L.90-2002, SEC.360; P.L.73-2005, SEC.139; P.L.197-2016, SEC.109.
IN Code § 12-20-25-42 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-42. Township Certified as Distressed Before January 1, 1988; Termination of Controlled Status; Review and Approval of Civil and Township Assistance Budgets; Outstanding Debt

Sec. 42. (a) This section applies to a township that was certified a distressed township before January 1, 1988.(b) The controlled status of the distressed township is terminated on July 1, 1989, if the department finds that the following conditions exist:(1) All valid township assistance claims in the distressed township, including the claims approved under IC 12-2-14-22 (before its repeal), IC 12-2-14-23 (before its repeal), or section 27 or 28 of this chapter, have been paid, except for the following:(A) Claims under litigation before the date of the board's finding.(B) Obligations owed to other political subdivisions.(2) The township has no bonds outstanding that were issued to pay for township assistance in the distressed township.(c) Notwithstanding section 4(2) of this chapter, if a township that has had the township's distressed status terminated under subsection (b) uses advances from the county from proceeds of bonds issued under IC 12-2-1 (before its repeal) or this article to pay township assistance claims more than one (1) time in the five (5) years following the termination of the township's distressed status, the township must have the township's civil and township assistance budgets reviewed and approved by the county fiscal body in each year that a tax is levied against the property in the township to repay the advances. The decision of the county fiscal body may be appealed to the department.(d) Notwithstanding IC 12-2-5-6 (before its repeal), IC 12-2-5-8 (before its repeal), IC 12-20-23-15 (before its repeal), and IC 12-20-23-19 (before its repeal), the aggregate principal amount of any outstanding debt that is incurred to pay township assistance claims during the five (5) years following the termination of the township's distressed status under subsection (b) and that is in excess of one-tenth percent (0.1%) of the adjusted valued of taxable property in the township as determined under IC 36-1-15 is the direct general obligation of the county.[Pre-1992 Revision Citation: 12-2-14-36.5.]As added by P.L.2-1992, SEC.14. Amended by P.L.6-1997, SEC.148; P.L.90-2002, SEC.361; P.L.73-2005, SEC.140; P.L.169-2006, SEC.43.
IN Code § 12-20-25-43 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-43. Maximum Ad Valorem Property Tax Insufficient to Pay All Township Assistance Claims; Dedication of Other Revenue

Sec. 43. Notwithstanding IC 6-3.6, if:(1) there has been a controlled township in a county;(2) the township that has been controlled has levied the township's maximum permissible ad valorem property tax levy for township assistance;(3) the maximum permissible ad valorem property tax levy is insufficient to ensure the payment within thirty (30) days of all valid township assistance claims in the township; and(4) the local income tax is in effect in the county as a result of adopting a financial plan under this chapter;the county fiscal body shall dedicate from the local income tax imposed under this chapter an amount of revenue determined by the department to be necessary to ensure the payment within thirty (30) days of all township assistance claims in the township that has been controlled. The county fiscal body shall distribute any local income tax revenues dedicated under this section before the fiscal body makes any other distributions in accordance with this chapter. Notwithstanding section 45 of this chapter, the county fiscal body may not reduce the local income tax rate below the rate necessary to satisfy the requirements of this section.[Pre-1992 Revision Citation: 12-2-14-37.]As added by P.L.2-1992, SEC.14. Amended by P.L.90-2002, SEC.362; P.L.73-2005, SEC.141; P.L.197-2016, SEC.110.
IN Code § 12-20-25-44 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-44. Distribution of Local Income Tax; Rescission of Tax; Termination of Tax

Sec. 44. (a) This section applies after the termination of the controlled status of all townships located in a county as provided in section 41 of this chapter.(b) If the local income tax is imposed under this chapter, the tax shall be distributed as provided in section 46 of this chapter. If the county fiscal body has not dedicated local income tax revenue for township assistance under section 41 of this chapter, the county fiscal body may rescind the tax as provided in IC 6-3.6. If the county fiscal body has dedicated local income tax revenue for township assistance under section 41 of this chapter, the county fiscal body may rescind the tax but not until after the end of the year following the termination of the controlled status of the township.(c) If:(1) the local income tax (IC 6-3.6) was in effect before the local income tax rate is imposed under this chapter; and(2) the county fiscal body did not dedicate local income tax revenue for township assistance under section 41 of this chapter;the local income tax imposed under this chapter terminates as of the date the controlled status of all townships located in the county terminates.[Pre-1992 Revision Citation: 12-2-14-38.]As added by P.L.2-1992, SEC.14. Amended by P.L.73-2005, SEC.142; P.L.197-2016, SEC.111.
IN Code § 12-20-25-45 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-45. Adjustments to Local Income Tax; Local Homestead Credit

Sec. 45. (a) Notwithstanding IC 6-3.6, after the termination of the controlled status of all townships located in a county as provided in section 41 of this chapter and if the local income tax is imposed under this chapter, the county fiscal body may adopt an ordinance to:(1) grant a credit for homesteads that receive a standard deduction under IC 6-1.1-12-37 in the county; or(2) reduce the local income tax rate for local 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) The increase in the homestead credit percentage must be uniform for all homesteads in a county.(c) 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.(d) An ordinance may be adopted under this section after January 1 but before June 1 of a calendar year.(e) An ordinance adopted under this section takes effect January 1 of the next calendar year.(f) An ordinance adopted under this section for a county is not applicable for a year if on January 1 of that year the local income tax is not in effect.[Pre-1992 Revision Citation: 12-2-14-39.]As added by P.L.2-1992, SEC.14. Amended by P.L.113-2010, SEC.92; P.L.197-2016, SEC.112.
IN Code § 12-20-25-46 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-46. Income Tax Revenues; Distribution After Termination of Controlled Status

Sec. 46. After the termination of the controlled status of all townships located in a county as provided in section 41 of this chapter, if the local income tax is imposed under this chapter, any revenues from the local income tax imposed under this chapter shall be distributed in the following priority:(1) To satisfy the requirements of section 43 of this chapter.(2) To replace the amount, if any, of property tax revenue lost due to the allowance of a homestead credit within the county under an ordinance adopted under section 45 of this chapter.(3) To be used as a certified distribution as provided in IC 6-3.6-6.[Pre-1992 Revision Citation: 12-2-14-40.]As added by P.L.2-1992, SEC.14. Amended by P.L.113-2010, SEC.93; P.L.197-2016, SEC.113.
IN Code § 12-20-25-47 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-47. Continuation of Rules Until Modified or Terminated

Sec. 47. Rules established by the control board before the termination of a township's controlled status continue to govern the operations of the township trustee's office until the rules are modified or terminated by the township board.[Pre-1992 Revision Citation: 12-2-14-41.]As added by P.L.2-1992, SEC.14.
IN Code § 12-20-25-48 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-48. Audits or Reports as Public Records

Sec. 48. An audit or a report:(1) required to be made by this chapter; or(2) requested to be made by the management committee or the control board;is a public record.[Pre-1992 Revision Citation: 12-2-14-42.]As added by P.L.2-1992, SEC.14.
IN Code § 12-20-25-49 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-49. Maximum Permissible Ad Valorem Property Tax Levy Mandatory

Sec. 49. Each distressed township shall take all action necessary to levy the maximum permissible ad valorem property tax levy for township assistance permitted under IC 6-1.1-18.5. If a distressed township fails to take this action, the department shall adjust, in the board's certificate of levies of governmental entities in the county, the township's proposed levy so that the levy is the maximum permissible ad valorem property tax levy.[Pre-1992 Revision Citation: 12-2-14-43.]As added by P.L.2-1992, SEC.14. Amended by P.L.90-2002, SEC.363; P.L.73-2005, SEC.143.
IN Code § 12-20-25-50 (2021)
2021 Indiana Code|Title 12. Human Services|Article 20. Township Assistance|Chapter 25. Township Assistance in Distressed Townships|12-20-25-50. Office Space for Management Committee and Control Board

Sec. 50. The county auditor shall provide the management committee and the control board with office space.[Pre-1992 Revision Citation: 12-2-14-44.]As added by P.L.2-1992, SEC.14.