reglab/housing_qa huggingface dataset:
IN Code § 36-7-31-21 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31. Professional Sports Development Area in County Containing a Consolidated City|36-7-31-21. Uses of Money From Funds

Sec. 21. (a) Except as provided in section 14.1 of this chapter, the capital improvement board may use money distributed from the professional sports development area fund established by section 16(a) of this chapter only to construct and equip a capital improvement that is used for a professional sporting event, including the financing or refinancing of a capital improvement or the payment of lease payments for a capital improvement.(b) The capital improvement board or its designee shall deposit the revenue received from the sports and convention facilities operating fund established by section 16(b) of this chapter in a special fund, which may be used only for paying usual and customary operating expenses with respect to the capital improvements that are owned, leased, or operated by the capital improvement board. The special fund may not be used for the payment of any current or future obligations owed by the capital improvement board to the Indiana stadium and convention building authority created by IC 5-1-17 or any state agency under a lease or another agreement entered into between the capital improvement board and the Indiana stadium and convention building authority or any state agency under IC 5-1-17-26.(c) Revenues available for deposit in the sports and convention facilities operating fund may be pledged to secure and provide for the payment of bond or lease obligations of the capital improvement board related to the construction or equipping of a capital improvement that is used for a professional sporting event or convention, including by a deposit or transfer of revenues into the capital improvement bond fund under IC 36-10-9-11.As added by P.L.255-1997(ss), SEC.19. Amended by P.L.214-2005, SEC.70; P.L.182-2009(ss), SEC.419; P.L.109-2019, SEC.15.
IN Code § 36-7-31-22 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31. Professional Sports Development Area in County Containing a Consolidated City|36-7-31-22. Repayments to Funds

Sec. 22. The capital improvement board shall repay to the professional sports development area fund or the sports and convention facilities operating fund any amount that is distributed to the capital improvement board and used for:(1) a purpose that is not described in section 21 of this chapter; or(2) a facility or facility site other than the facility and facility site to which covered taxes are designated under the resolution described in section 14 or 14.2 of this chapter.The department shall distribute the covered taxes repaid to the professional sports development area fund or the sports and convention facilities operating fund under this section proportionately to the funds and the political subdivisions that would have received the covered taxes if the covered taxes had not been allocated to the tax area under this chapter.As added by P.L.255-1997(ss), SEC.19. Amended by P.L.182-2009(ss), SEC.420.
IN Code § 36-7-31-23 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31. Professional Sports Development Area in County Containing a Consolidated City|36-7-31-23. Expiration of Chapter

Sec. 23. This chapter expires December 31, 2040.As added by P.L.255-1997(ss), SEC.19. Amended by P.L.214-2005, SEC.71.
IN Code § 36-7-31.3-1 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-1. Applicability of Chapter

Sec. 1. Except as provided in section 8(b) of this chapter, this chapter applies only to a city or a county without a consolidated city that has a professional sports franchise playing the majority of its home games in a facility owned by the city, the county, a school corporation, or a board under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11.As added by P.L.255-1997(ss), SEC.20. Amended by P.L.178-2002, SEC.123.
IN Code § 36-7-31.3-2 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-2. "Budget Agency"

Sec. 2. As used in this chapter, "budget agency" means the budget agency established by IC 4-12-1.As added by P.L.255-1997(ss), SEC.20.
IN Code § 36-7-31.3-3 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-3. "Budget Committee"

Sec. 3. As used in this chapter, "budget committee" has the meaning set forth in IC 4-12-1-3.As added by P.L.255-1997(ss), SEC.20.
IN Code § 36-7-31.3-4 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-4. "Covered Taxes"

Sec. 4. As used in this chapter, "covered taxes" means the part of the following taxes attributable to the operation of a facility designated as part of a tax area under section 8 of this chapter:(1) The state gross retail tax imposed under IC 6-2.5-2-1 or use tax imposed under IC 6-2.5-3-2.(2) An adjusted gross income tax imposed under IC 6-3-2-1 on an individual.(3) The local income tax imposed under IC 6-3.6.(4) Except in a county having a population of more than three hundred thousand (300,000) but less than four hundred thousand (400,000), a food and beverage tax imposed under IC 6-9.As added by P.L.255-1997(ss), SEC.20. Amended by P.L.178-2002, SEC.124; P.L.197-2016, SEC.135.
IN Code § 36-7-31.3-5 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-5. "Department"

Sec. 5. As used in this chapter, "department" refers to the department of state revenue.As added by P.L.255-1997(ss), SEC.20.
IN Code § 36-7-31.3-5.5 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-5.5. "Designating Body"

Sec. 5.5. As used in this chapter, "designating body" means a:(1) city legislative body; or(2) county legislative body;that may establish a tax area under this chapter.As added by P.L.178-2002, SEC.125.
IN Code § 36-7-31.3-6 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-6. "Tax Area"

Sec. 6. As used in this chapter, "tax area" means a geographic area established as a professional sports and convention development area under section 10 of this chapter.As added by P.L.255-1997(ss), SEC.20.
IN Code § 36-7-31.3-7 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-7. "Taxpayer"

Sec. 7. As used in this chapter, "taxpayer" means a person that is liable for a covered tax.As added by P.L.255-1997(ss), SEC.20.
IN Code § 36-7-31.3-9 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-9. Establishment of Area; Time; Findings; Special Taxing District

Sec. 9. (a) A tax area must be initially established by resolution:(1) before January 1, 2013, in the case of:(A) a second class city;(B) the city of Marion; or(C) the city of Westfield; or(2) before July 1, 1999, if subdivision (1) does not apply;according to the procedures set forth for the establishment of an economic development area under IC 36-7-14. Only one (1) tax area may be created in each county.(b) In establishing the tax area, the designating body must make the following findings instead of the findings required for the establishment of economic development areas:(1) Except for a tax area in a city having a population of:(A) more than one hundred fifty thousand (150,000) but less than five hundred thousand (500,000); or(B) more than eighty thousand (80,000) but less than eighty thousand four hundred (80,400);there is a capital improvement that will be undertaken or has been undertaken in the tax area for a facility that is used by a professional sports franchise for practice or competitive sporting events. A tax area to which this subdivision applies may also include a capital improvement that will be undertaken or has been undertaken in the tax area for a facility that is used for any purpose specified in section 8(a)(2) of this chapter.(2) For a tax area in a city having a population of more than one hundred fifty thousand (150,000) but less than five hundred thousand (500,000), there is a capital improvement that will be undertaken or has been undertaken in the tax area for a facility that is used for any purpose specified in section 8(a) of this chapter.(3) For a tax area in a city having a population of more than eighty thousand (80,000) but less than eighty thousand four hundred (80,400), there is a capital improvement that will be undertaken or has been undertaken in the tax area for a facility that is used for any purpose specified in section 8(a)(2) of this chapter.(4) The capital improvement that will be undertaken or that has been undertaken in the tax area will benefit the public health and welfare and will be of public utility and benefit.(5) The capital improvement that will be undertaken or that has been undertaken in the tax area will protect or increase state and local tax bases and tax revenues.(c) The tax area established under this chapter is a special taxing district authorized by the general assembly to enable the designating body to provide special benefits to taxpayers in the tax area by promoting economic development that is of public use and benefit.As added by P.L.255-1997(ss), SEC.20. Amended by P.L.174-2001, SEC.13; P.L.178-2002, SEC.127; P.L.64-2004, SEC.36; P.L.2-2005, SEC.130; P.L.214-2005, SEC.72; P.L.172-2011, SEC.157; P.L.119-2012, SEC.211; P.L.100-2014, SEC.1.
IN Code § 36-7-31.3-9.3 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-9.3. General Assembly Findings

Sec. 9.3. The general assembly finds that the city of Marion is subject to special circumstances that justify special legislation to allow the city of Marion to establish a tax area under section 9 of this chapter, before January 1, 2005.As added by P.L.220-2011, SEC.666.
IN Code § 36-7-31.3-9.7 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-9.7. Modification of an Area

Sec. 9.7. (a) Except as otherwise provided in this chapter, after a tax area is initially established, a tax area may not be changed and the terms governing the tax area may not be revised.(b) Before May 15, 2005, a tax area established before January 1, 2005, may be changed or the terms governing the tax area revised in the same manner as the establishment of the initial tax area.(c) This subsection applies only to a tax area located in Allen County. After April 30, 2014, and before January 1, 2015, a tax area located in Allen County may be changed or the terms governing the tax area revised in the same manner as the establishment of the initial tax area.As added by P.L.100-2014, SEC.2.
IN Code § 36-7-31.3-11 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-11. Review of Resolution by Budget Committee; Notice Requirements; Information to Taxing Units

Sec. 11. (a) Upon adoption of a resolution establishing a tax area under section 10 of this chapter, the designating body shall submit the resolution to the budget committee for review and recommendation to the budget agency.(b) Upon adoption of a resolution changing the boundaries of a tax area under section 10 of this chapter, the commission shall:(1) publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1; and(2) file the following information with each taxing unit in the county where the district is located:(A) A copy of the notice required by subdivision (1).(B) A statement disclosing the impact of the district, including the following:(i) The estimated economic benefits and costs incurred by the district, as measured by increased employment and anticipated growth of property assessed values.(ii) The anticipated impact on tax revenues of each taxing unit.The notice must state the general boundaries of the district.(c) Upon completion of the actions required by subsection (b), the commission shall submit the resolution to the budget committee for review and recommendation to the budget agency. The budget committee shall meet not later than sixty (60) days after receipt of a resolution and shall make a recommendation on the resolution to the budget agency.As added by P.L.255-1997(ss), SEC.20. Amended by P.L.178-2002, SEC.128; P.L.199-2005, SEC.37.
IN Code § 36-7-31.3-12 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-12. Approval of Resolution by Budget Agency

Sec. 12. (a) The budget agency must approve the resolution before covered taxes may be allocated under section 10 of this chapter.(b) When considering a resolution, the budget committee and the budget agency must make the following findings:(1) The cost of the facility and facility site specified under the resolution exceeds ten thousand dollars ($10,000).(2) The capital improvement specified under the resolution is economically sound and will benefit the people of Indiana by protecting or increasing state and local tax bases and tax revenues for at least the duration of the tax area established under this chapter.(3) The political subdivisions affected by the capital improvement specified under the resolution have committed significant resources towards completion of the improvement.(c) Revenues from the tax area may not be allocated until the budget agency approves the resolution.As added by P.L.255-1997(ss), SEC.20.
IN Code § 36-7-31.3-13 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-13. Allocation Provision Adoption; Notice; District Business Information

Sec. 13. (a) When the designating body adopts an allocation provision, the county auditor shall notify the department by certified mail of the adoption of the provision and shall include with the notification a complete list of the following:(1) Employers in the tax area.(2) Street names and the range of street numbers of each street in the tax area.The county auditor shall update the list before July 1 of each year.(b) Taxpayers operating in the district shall report annually, in the manner and in the form prescribed by the department, information that the department determines necessary to calculate the salary, wages, bonuses, and other compensation that are:(1) paid during a taxable year to a professional athlete for professional athletic services;(2) taxable in Indiana; and(3) earned in the district.(c) A taxpayer operating in the district that files a consolidated tax return with the department also shall file annually an informational return with the department for each business location of the taxpayer within the district.(d) If a taxpayer fails to report the information required by this section or file an informational return required by this section, the department shall use the best information available in calculating the amount of covered taxes attributable to a taxable event in a tax area or covered taxes from income earned in a tax area.As added by P.L.255-1997(ss), SEC.20. Amended by P.L.178-2002, SEC.129; P.L.261-2013, SEC.46.
IN Code § 36-7-31.3-14 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-14. Professional Sports and Convention Development Area Fund

Sec. 14. If a tax area is established under section 10 of this chapter, a state fund known as the professional sports and convention development area fund is established for that tax area. The fund shall be administered by the department. Money in the fund does not revert to the state general fund at the end of a state fiscal year.As added by P.L.255-1997(ss), SEC.20.
IN Code § 36-7-31.3-15 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-15. Deposit of Taxes in Fund

Sec. 15. Covered taxes attributable to a taxing area under section 10 of this chapter shall be deposited in the professional sports and convention development area fund.As added by P.L.255-1997(ss), SEC.20.
IN Code § 36-7-31.3-16 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-16. Distributions From Fund

Sec. 16. On or before the twentieth day of each month, all amounts held in the professional sports and convention development area fund shall be distributed to the county treasurer.As added by P.L.255-1997(ss), SEC.20.
IN Code § 36-7-31.3-17 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-17. Notice of Taxes to Be Distributed to County Treasurer or Party to Agreement Under Ic 36-7-31.3-8(c)

Sec. 17. The department shall notify the county auditor of the amount of taxes to be distributed to the county treasurer. For tax areas described in section 8(c) of this chapter, the department shall notify the county auditor of the amount of taxes to be distributed to each party to the agreement. The notice must specify the distribution and uses of covered taxes to be allocated under this chapter.As added by P.L.255-1997(ss), SEC.20. Amended by P.L.178-2002, SEC.130.
IN Code § 36-7-31.3-18 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-18. Warrants

Sec. 18. All distributions from the professional sports and convention development area fund for the county shall be made by warrants issued by the auditor of state to the treasurer of state ordering those payments to the county treasurer.As added by P.L.255-1997(ss), SEC.20.
IN Code § 36-7-31.3-19 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-19. Use of Funds

Sec. 19. The resolution establishing the tax area must designate the use of the funds. The funds are to be used only for the following:(1) Except in a tax area in a city having a population of:(A) more than one hundred fifty thousand (150,000) but less than five hundred thousand (500,000); or(B) more than eighty thousand (80,000) but less than eighty thousand four hundred (80,400);a capital improvement that will construct or equip a facility owned by the city, the county, a school corporation, or a board under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11 and used by a professional sports franchise for practice or competitive sporting events. In a tax area to which this subdivision applies, funds may also be used for a capital improvement that will construct or equip a facility owned by the city, the county, or a board under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11 and used for any purpose specified in section 8(a)(2) of this chapter.(2) In a city having a population of more than one hundred fifty thousand (150,000) but less than five hundred thousand (500,000), a capital improvement that will construct or equip a facility owned by the city, the county, a school corporation, or a board under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11 and used for any purpose specified in section 8(a) of this chapter.(3) In a city having a population of more than eighty thousand (80,000) but less than eighty thousand four hundred (80,400), a capital improvement that will construct or equip a facility owned by the city, the county, or a board under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11 and used for any purpose specified in section 8(a)(1) or 8(a)(2) of this chapter.(4) The financing or refinancing of a capital improvement described in subdivision (1), (2), or (3) or the payment of lease payments for a capital improvement described in subdivision (1), (2), or (3).As added by P.L.255-1997(ss), SEC.20. Amended by P.L.178-2002, SEC.131; P.L.64-2004, SEC.37; P.L.119-2012, SEC.213.
IN Code § 36-7-31.3-20 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-20. Repayments to Fund

Sec. 20. The designating body shall repay to the professional sports development area fund any amount that is distributed to the designating body and used for:(1) a purpose that is not described in this chapter; or(2) a facility or facility site other than the facility and facility site to which covered taxes are designated under the resolution described in section 10 of this chapter.The department shall distribute the covered taxes repaid to the professional sports development area fund under this section proportionately to the funds and the political subdivisions that would have received the covered taxes if the covered taxes had not been allocated to the tax area under this chapter.As added by P.L.255-1997(ss), SEC.20. Amended by P.L.178-2002, SEC.132.
IN Code § 36-7-31.3-21 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.3. Professional Sports Development Area|36-7-31.3-21. Expiration of Chapter

Sec. 21. This chapter expires December 31, 2041.As added by P.L.255-1997(ss), SEC.20. Amended by P.L.100-2014, SEC.4; P.L.79-2021, SEC.3.
IN Code § 36-7-31.5-1 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 31.5. Additional Professional Sports Development Area in a County Containing a Consolidated City|36-7-31.5-1. Applicability of Chapter

Sec. 1. (a) This chapter applies only to a county having a consolidated city.(b) The authority for the creation of a professional sports development area under this chapter is in addition to the authority for the creation of a professional sports development area under IC 36-7-31.As added by P.L.109-2019, SEC.16.