reglab/housing_qa huggingface dataset:
IN Code § 14-33-7-4 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-4. Property Exempt From Special Benefits Tax

Sec. 4. (a) This section applies to the following tangible property owned by or held in trust for the use of a church or religious society:(1) A building that is used for religious worship.(2) A building that is used as a parsonage.(3) The pews and furniture contained within a building that is used for religious worship.(4) The land upon which a building that is used for religious worship is situated.(5) The land, not exceeding fifteen (15) acres, upon which a building that is used as a parsonage is situated.(b) Property is exempt from the special benefits tax that may be imposed under:(1) IC 14-33-6-13 and section 1 of this chapter; or(2) IC 14-33-21-5;to the extent that the special benefits tax revenue will be used for the construction or improvement of a water impoundment project, including a lake, pond, or dam.(c) To obtain an exemption for a parsonage, a church or religious society must provide the county auditor with an affidavit at the time the church or religious society applies for the exemption. The affidavit must:(1) state:(A) that all parsonages are being used to house one (1) of the church's or religious society's rabbis, priests, preachers, ministers, or pastors; and(B) that none of the parsonages are being used to make a profit; and(2) be signed under oath or affirmation by the church's or religious society's head rabbi, priest, preacher, minister, pastor, or designee of the official church body.[Pre-1995 Recodification Citation: 13-3-3-59.5.]As added by P.L.1-1995, SEC.26. Amended by P.L.264-2003, SEC.13.
IN Code § 14-33-7-5 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-5. Additional Revenue

Sec. 5. The expenses and obligations of the district may also be paid from any of the following:(1) The receipt of gifts from any source.(2) The receipt of money from the federal or state government.(3) The receipt of revenue from the sale of services or property produced incident to the accomplishment of a purpose for which the district is established.(4) The collection of assessments from land that receives exceptional benefits from the operation of the district plan.(5) The collection of assessments for maintenance and operation of the works of improvement.[Pre-1995 Recodification Citation: 13-3-3-60.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-7-6 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-6. Notice Costs and Court Costs

Sec. 6. (a) The:(1) cost of notice, including publication and mailing; and(2) other costs of the court in the proceedings to establish the district;are payable out of the general money of the county in which the court is sitting, without an appropriation having been made. The court shall order the county auditor to issue a warrant for the payment.(b) If the petition is dismissed, the costs shall be:(1) collected from the petitioners or the sureties of the petitioners; and(2) repaid to the county.(c) If the district is established, the board shall repay the county from the first money collected from the levy of a tax or the collection of an assessment.[Pre-1995 Recodification Citation: 13-3-3-64.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-7-7 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-7. Costs of Establishing District; Loans and Advances

Sec. 7. (a) To pay the costs of establishing a district, including general, legal, and administrative costs and costs incident to preparing the district plan, money may be obtained from one (1) or a combination of the following methods:(1) Gifts, loans, or grants from a state or federal agency, or both.(2) Gifts from any source.(3) The collection of the special benefit tax.(4) Borrowing from private or public sources in anticipation of the collection of the tax.(5) Advances from the general fund of the county under section 15 of this chapter.(6) Borrowing from the economic development fund created by IC 5-28-8 for any of the purposes in IC 14-33-1-1.(7) Borrowing from the flood control fund created by IC 5-1.2-13 for any of the purposes in IC 14-33-1-1.(b) All persons, agencies, and departments charged with the administration and supervision of funds such as those created by IC 5-28-8 and IC 5-1.2-13 may make loans and advances to a district. The procedures, terms, and conditions of the loans must be the same as provided in the statutes establishing the funds but shall be modified and supplemented to fit this article to facilitate the financing of districts.(c) This section does not preclude the borrowing of money for the following:(1) Establishing the district.(2) General, legal, and administrative costs.(3) Costs incident to preparing the district plan in conjunction with borrowing of money to pay construction costs.[Pre-1995 Recodification Citation: 13-3-3-65.]As added by P.L.1-1995, SEC.26. Amended by P.L.4-2005, SEC.127; P.L.189-2018, SEC.139.
IN Code § 14-33-7-8 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-8. Fiscal Year

Sec. 8. The fiscal year of a district is the calendar year.[Pre-1995 Recodification Citation: 13-3-3-66.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-7-9 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-9. Amended District Plan; Expenses

Sec. 9. If the board is ordered to prepare an amended district plan, the board may use any source of money provided in section 7 of this chapter to defray the expense, which is a proper operating expense. The board may use for this purpose a current operating surplus available in the year the board is ordered to amend the district plan. The board may include the estimated expense of preparing an amended district plan in the budget for operating expenses in the next year.[Pre-1995 Recodification Citation: 13-3-3-67.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-7-10 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-10. Loans From Federal Agencies for Works of Improvement

Sec. 10. (a) The board may apply to the federal Farmers Home Administration, the United States Department of Housing and Urban Development, or any other federal agency authorized to make loans for works of improvement for a long term or short term loan to cover the following:(1) Expenses of establishing the district.(2) General, legal, and administrative expenses.(3) Costs of engineering or other costs of preparing the district plan.(4) Costs of putting the district plan into effect by the necessary construction, maintenance, and operation of the works of improvement that have been authorized by the approval of the district plan.(5) Refinancing a loan whose proceeds have been used for any of the purposes described in this subsection.(b) A loan under this section:(1) may be evidenced by one (1) installment note or by a series of notes; and(2) may be secured by:(A) revenues; or(B) the collection of the special benefits tax levied on the real property in the district.If a loan is secured by a pledge of collection of the tax, the loan may be paid in whole or in part by revenues or the collection of assessments.(c) If the board decides not to evidence the financing with a federal agency by an installment note or series of notes and instead prepares a bond issue, the bond issue may, in whole or in part, be offered for sale to the federal agency without:(1) a public offering; or(2) the securing of competitive bids on the bond offering.(d) Repayment of a loan begins at the time upon which the board and the federal agency agree. The:(1) amount of interest;(2) time of making payments of interest; and(3) interval at which interest must be paid;are subject to the agreement of the parties.[Pre-1995 Recodification Citation: 13-3-3-68(a), (c), (d).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-7-11 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-11. Petition for Approval of Financial Commitments

Sec. 11. (a) Before making firm financial commitments under section 10 of this chapter with a federal agency, the board must file a petition for approval of the proposed action in the court. The petition must state:(1) the purpose;(2) the amount; and(3) the terms;of the proposed loan.(b) The court shall set a date for a hearing, giving priority to the hearing in determining the date. However, the court must allow at least twenty-one (21) days for interested persons to file exceptions. The court shall order notice for the hearing as the court considers necessary, but publication must at least be made in each county having land in the district in accordance with IC 5-3-1 as if the notice affected county business. The notice must state in summary form the contents of the petition.(c) If at the hearing the court finds that:(1) the loan as proposed in the petition is necessary for the accomplishment of the purpose of the district; and(2) the terms and conditions are reasonable and probably are as beneficial to the district as would be obtainable in private, competitive financial markets;the court shall approve the petition and authorize the board to make firm commitments for the loan.(d) Upon approval by the court, the board may levy the special benefits taxes necessary for the repayment of the loan.[Pre-1995 Recodification Citation: 13-3-3-68(b), (e) part.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-7-12 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-12. District Plan to Include Federal Agency Agreements

Sec. 12. The board shall include agreements made with a federal agency under section 10 of this chapter in the district plan if agreements have been made at the time of submission of the plan to the commission.[Pre-1995 Recodification Citation: 13-3-3-68(e) part.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-7-13 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-13. Special Benefits Tax Levied Although District Plan Abandoned

Sec. 13. The levy of the tax for special benefits may be made although an attempt to formulate a district plan has been abandoned because of:(1) changed conditions;(2) impracticability; or(3) other reasons;if money is necessary to meet valid obligations of the district.[Pre-1995 Recodification Citation: 13-3-3-69.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-7-14 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-14. Note Issuance

Sec. 14. (a) In anticipation of the money to be received from any source, a board may borrow money by issuing notes. The notes:(1) must mature in not more than two (2) years; and(2) may be renewed for periods of not more than two (2) years.(b) The borrowing may be by direct negotiation with any of the following:(1) A bank or savings association licensed to do business in Indiana.(2) An agent of the state or federal government.[Pre-1995 Recodification Citation: 13-3-3-70.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-7-15 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-15. County Auditor Issuing Warrants for Money

Sec. 15. (a) To pay all:(1) necessary expenses of establishing a district;(2) general, legal, and administrative costs; and(3) costs incident to preparing the district plan;the court may order the auditor of the county in which the court is sitting to issue warrants to the district for money necessary to meet these expenses.(b) If at least two (2) counties have land in the district, the court shall order the auditor of each other county to reimburse the paying county from the other county's general fund by issuing warrants in amounts that the court estimates will be reasonable in relation to the estimated benefits that the land in each county will receive from the operation of the district.[Pre-1995 Recodification Citation: 13-3-3-71.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-7-16 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-16. Necessary Expenses

Sec. 16. (a) The necessary expenses of establishing a district include the following:(1) Costs of printing, publication, mailing, surveying, and abstracting.(2) Court costs.(3) Reasonable attorney's fees for establishing the district.(4) Reasonable engineering fees for preliminary studies.(b) General, legal, and administrative costs and costs incident to preparing a district plan include the following:(1) Payment of directors.(2) Secretarial services.(3) Transportation, administrative, engineering, and legal fees.(4) Printing, mailing, basic supplies, office equipment, and rental of office space.[Pre-1995 Recodification Citation: 13-3-3-72.]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-7-17 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 7. Payment of Expenses|14-33-7-17. Repayment of Money Advanced to District

Sec. 17. A district shall promptly repay any money that is advanced to the district from:(1) the general fund of a county; or(2) the economic development fund created by IC 5-28-8;from money received through the collection of an authorized tax or assessment.[Pre-1995 Recodification Citation: 13-3-3-73.]As added by P.L.1-1995, SEC.26. Amended by P.L.4-2005, SEC.128.
IN Code § 14-33-8-1 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-1. Appointment; Duties

Sec. 1. At the time of making the order approving the district plan but not later than thirty (30) days following the completion of construction of the works of improvement provided for in the district plan, and upon petition of the board or of a freeholder whose land is subject to the special benefits tax, the court shall appoint three (3) competent, disinterested persons to constitute the board of appraisers of the district. The board of appraisers has one (1) or both of the following functions as the court in the order appointing the appraisers directs:(1) To determine the damages or limitation on special benefits to real property in the district resulting from the carrying out of the district plan, including the compensation to be paid the owners and others having an interest in land that is needed by the district, either in fee simple or by subjection to an easement. The land or easement is considered appropriated to the use of the district by the order of the court approving the district plan, which is implemented by construction drawings, specifications, and refined cost estimates on that part of the works of improvement that damage the land. If a district plan is implemented later, the land is considered appropriated to the use of the district by the resolution of the board of directors confirming the adoption of the construction drawings, specifications, and refined cost estimates as provided by IC 14-33-6-10. The board of appraisers shall base the appraisal of damages on the date the land is considered appropriated. Land or easements are considered appropriated by the order of the court or the resolution of the board of directors only if the owner of the land is notified in the manner provided by IC 14-33-2-12 stating that the district plan or construction drawings and specifications contemplate the appropriation of the owner's land or easement.(2) To determine the existence and amount of exceptional benefits that accrue to real property in the district due to the execution of the district plan.[Pre-1995 Recodification Citation: 13-3-3-61(a).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-2 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-2. Oath; Quorum; Vacancies; Compensation

Sec. 2. (a) Before beginning the duties, each appraiser must take and subscribe to an oath that the appraiser will faithfully and impartially discharge the duties.(b) A majority of the board of appraisers constitutes a quorum, and a quorum is sufficient for decisions.(c) Each appraiser holds office until excused by the court, and the court shall fill all vacancies in the board of appraisers resulting from being excused, resignation, or inability to serve.(d) The court shall determine and approve the compensation of each of the appraisers and shall base the compensation on the work performed and the professional qualifications of each appraiser. The compensation shall be paid out of district money.[Pre-1995 Recodification Citation: 13-3-3-61(b).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-3 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-3. Necessary Assistance Furnished to Appraisers

Sec. 3. The board of directors shall furnish necessary assistance to the appraisers, including the services of the attorney, engineer, secretary, and other agents and employees of the board of directors.[Pre-1995 Recodification Citation: 13-3-3-61(c).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-4 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-4. Damages; Eminent Domain

Sec. 4. If the board of appraisers has the function of determining damages, the board of directors may continue to make settlement directly with the persons who own or have an interest in all or any real property needed by the district. The board of directors also may acquire any needed real property or easement by eminent domain proceedings according to statute.[Pre-1995 Recodification Citation: 13-3-3-61(d).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-5 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-5. Appraisal of Damages to Property

Sec. 5. (a) In determining damages, the board of directors shall give the appraisers the description of land needed in fee simple and of land over which an easement is needed. If an easement is designated by the board of directors, the purpose and extent of the easement must be definitely stated.(b) The appraisers shall do the following:(1) Appraise the real property and the amount of damages.(2) Make a report to the court of the findings.(c) If the board of appraisers does not return an appraisal of damages to real property, that constitutes a finding that damages will not be sustained by that real property.[Pre-1995 Recodification Citation: 13-3-3-61(e).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-6 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-6. Determination of Exceptional Benefits

Sec. 6. If the board of appraisers has the function of determining the existence and amount of exceptional benefits, the appraisers shall become familiar with the details of the district plan and the real property affected by the district plan. In making the determinations, the appraisers must give due consideration and credit to the following:(1) Any other works of improvement already constructed or under construction.(2) Contributions that form a useful part of the work of the district according to the district plan.[Pre-1995 Recodification Citation: 13-3-3-61(f).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-7 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-7. Exceptional Benefits From Flood Prevention and Control or Improved Drainage

Sec. 7. (a) In determining the existence and amount of exceptional benefits resulting from the accomplishment of the purpose of:(1) flood prevention and control;(2) improving drainage; or(3) both;for a district having a district plan incorporating a watershed work plan prepared in cooperation with the United States Secretary of Agriculture under the federal Watershed Protection and Flood Prevention Act, as amended (16 U.S.C. 1001 et seq.), the appraisers shall be guided in their determination of what real property receives exceptional benefits by the studies of the United States Natural Resources Conservation Service regarding land to be benefited that have been incorporated onto a map of the watershed and made a part of the district plan.(b) The only other real property that the appraisers may consider as exceptionally benefited is real property that has a higher and better use as an incidental result of the works of improvement.[Pre-1995 Recodification Citation: 13-3-3-61(g).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-8 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-8. Exceptional Benefits From Sewage Collection, Treatment, and Disposal

Sec. 8. (a) In determining the existence and amount of exceptional benefits resulting from the purpose of sewage collection, treatment, and disposal, the appraisers shall consider as exceptionally benefited the following:(1) Real property that would not pay special benefits taxes for the support of the system.(2) Real property that requires greater capacity of collecting or treating equipment because of intensive use.(b) The determination of exceptional benefits from the accomplishment of this purpose is always subject to amendment or supplement as a result of changed land use.(c) Exceptional benefits may be assessed on an annual basis as long as the exceptional conditions exist.[Pre-1995 Recodification Citation: 13-3-3-61(h).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-9 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-9. Report of Findings

Sec. 9. The board of appraisers shall make a report of the findings to the court as the court orders. All the findings concerning both damages and exceptional benefits may be made in one (1) report or in separate reports at different times. In addition, the report may be made for damages or exceptional benefits, or both, periodically as the district plan is implemented.[Pre-1995 Recodification Citation: 13-3-3-61(i).]As added by P.L.1-1995, SEC.26.
IN Code § 14-33-8-10 (2021)
2021 Indiana Code|Title 14. Natural and Cultural Resources|Article 33. Conservancy Districts|Chapter 8. Board of Appraisers|14-33-8-10. Contents of Report

Sec. 10. (a) The report of the board of appraisers must state the following:(1) The name of the record owner of the real property appraised.(2) If damages are assessed, the following:(A) The names of other persons entitled to share in the award.(B) The best known mailing address of the persons.(C) A description of the property appraised.(D) The amount of damages or exceptional benefits, or both.(b) An error in:(1) the names or addresses of the owners or other persons; or(2) the descriptions;does not invalidate the appraisal or the levy of assessments if a sufficient description is given to identify the land.(c) A majority of the board of appraisers shall sign the report.(d) One (1) copy of the report shall be filed in the office of the district.[Pre-1995 Recodification Citation: 13-3-3-61(j).]As added by P.L.1-1995, SEC.26.