reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-20.2-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-9. Obligation to Repay Loan Not Basis to Obtain Excessive Tax Levy

Sec. 9. The obligation to repay a loan made under this chapter is not a basis for the eligible county to obtain an excessive tax levy.As added by P.L.182-2009(ss), SEC.150.
IN Code § 6-1.1-20.2-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-10. Deposit by Board of Loan Payments

Sec. 10. Whenever the board receives a payment on a loan made under this chapter, the board shall deposit the amount paid in the counter-cyclical revenue and economic stabilization fund.As added by P.L.182-2009(ss), SEC.150.
IN Code § 6-1.1-20.2-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-11. Loan Proceeds Received Not Considered Part of Levy Excess

Sec. 11. The proceeds of a loan received by an eligible county under this chapter are not considered to be part of the ad valorem property tax levy actually collected by the eligible county for taxes first due and payable during a particular calendar year for the purpose of calculating levy excess.As added by P.L.182-2009(ss), SEC.150.
IN Code § 6-1.1-20.2-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-12. Chapter Constitutes Complete Authority for Loans

Sec. 12. The notes and the authorization, issuance, sale, and delivery of the notes are not subject to any general statute concerning obligations issued by the local governmental entity borrower. This chapter contains full and complete authority for the making of the loan, the authorization, issuance, sale, and delivery of the notes, and the repayment of the loan by the borrower, and no law, procedure, proceedings, publications, notices, consents, approvals, orders, or acts by any officer, department, agency, or instrument of the state or of any political subdivision is required to make the loan, issue the notes, or repay the loan except as prescribed in this chapter.As added by P.L.182-2009(ss), SEC.150.
IN Code § 6-1.1-20.2-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-13. Treasurer of State Payment of Delinquent Loan Payments From Eligible County Funds Held by State

Sec. 13. Upon the failure of an eligible county to make any of the eligible county's payments on a loan granted under this chapter when due, the treasurer of state, upon being notified of the failure by the board, may pay the unpaid amount that is due from the funds held by the state that would be otherwise distributable to the eligible county.As added by P.L.182-2009(ss), SEC.150.
IN Code § 6-1.1-20.2-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.2. Rainy Day Fund Loans to Certain Counties|6-1.1-20.2-14. Restriction on Use of Loans

Sec. 14. Notwithstanding any other provision of this chapter, if an eligible county receives a loan under this chapter from the counter-cyclical revenue and economic stabilization fund (rainy day fund), the money must be used to replace voting equipment damaged by a flood and may not be used to equip any voting centers.As added by P.L.182-2009(ss), SEC.516.
IN Code § 6-1.1-20.3-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-1. "Distressed Unit Appeal Board"

Sec. 1. As used in this chapter, "board" refers to the distressed unit appeal board established by section 4 of this chapter.As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.201.
IN Code § 6-1.1-20.3-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-2. "Distressed Political Subdivision"

Sec. 2. As used in this chapter, "distressed political subdivision" means a political subdivision designated as a distressed political subdivision under this chapter.As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.202; P.L.145-2012, SEC.3; P.L.234-2013, SEC.2; P.L.241-2017, SEC.4; P.L.213-2018(ss), SEC.3.
IN Code § 6-1.1-20.3-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-3. "Political Subdivision"

Sec. 3. As used in this chapter, "political subdivision" has the meaning set forth in IC 36-1-2-13.As added by P.L.224-2007, SEC.36.
IN Code § 6-1.1-20.3-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-4. Board Established; Members

Sec. 4. (a) The distressed unit appeal board is established.(b) The distressed unit appeal board consists of the following members:(1) The director of the office of management and budget or the director's designee. The director or the director's designee shall serve as chairperson of the distressed unit appeal board.(2) The commissioner of the department of local government finance or the commissioner's designee.(3) The state examiner of the state board of accounts or the state examiner's designee.(4) The secretary of education or the secretary's designee.(5) An individual appointed by the governor.(6) A member of the house of representatives appointed by the speaker of the house of representatives, who shall serve as a nonvoting member.(7) A member of the senate appointed by the president pro tempore of the senate, who shall serve as a nonvoting member.(8) A member to serve a one (1) year term in each even-numbered year who:(A) is a member of the house of representatives; and(B) is appointed by the minority leader of the house of representatives.The member is a nonvoting member.(9) A member to serve a one (1) year term in each odd-numbered year who:(A) is a member of the senate; and(B) is appointed by the minority leader of the senate.The member is a nonvoting member.(c) Each member of the board who is not a member of the general assembly is entitled to reimbursement for:(1) traveling expenses as provided under IC 4-13-1-4; and(2) other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.(d) Each member of the board who is a member of the general assembly is entitled to receive the same per diem, mileage, and travel allowances paid to legislative members of interim study committees. Per diem, mileage, and travel allowances paid under this section shall be paid from appropriations made to the legislative council or the legislative services agency.As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.203; P.L.145-2012, SEC.4; P.L.241-2017, SEC.5; P.L.165-2021, SEC.67; P.L.43-2021, SEC.30.
IN Code § 6-1.1-20.3-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-5. Staff; Executive Director Duties; Rules; Funding; Contracts

Sec. 5. (a) The board may employ an executive director who shall serve at the pleasure of the board and carry out the administrative responsibilities assigned by the board. The board may delegate a specific duty, authority, or responsibility assigned to the board under this chapter to the executive director.(b) The department of local government finance shall provide the board with the staff and assistance that the board reasonably requires.(c) The department of local government finance shall provide from the department's budget funding to support the board's duties under this chapter.(d) The board may contract with accountants, financial experts, and other advisors and consultants as necessary to carry out the board's duties under this chapter.(e) The board may adopt rules to implement the board's duties, authorities, or responsibilities, including those in this chapter and those in IC 20-19-7.As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.204; P.L.217-2017, SEC.63; P.L.213-2018(ss), SEC.4.
IN Code § 6-1.1-20.3-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-6. Petitions to the Board; Petition by Treasurer of State

Sec. 6. (a) The fiscal body and the executive of a political subdivision may jointly file a petition with the board seeking to have the political subdivision designated as a distressed political subdivision under this chapter.(b) The governing body or the superintendent of a school corporation may do any of the following:(1) File a petition with the board seeking relief under section 8.3 of this chapter.(2) File a petition with the board seeking to have the school corporation designated as a distressed political subdivision under this chapter.(c) If the treasurer of state has reason to believe that a school corporation will not be able to pay the school corporation's debt service obligations (as defined in IC 20-48-1-11) as those debt service obligations become due, the treasurer of state may file a petition with the board seeking to have the school corporation designated as a distressed political subdivision under this chapter.(d) The board may adopt procedures governing the timing and required content of a petition under subsection (a) or (c).As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.205; P.L.145-2012, SEC.5; P.L.257-2013, SEC.20; P.L.241-2017, SEC.6; P.L.244-2017, SEC.11; P.L.140-2018, SEC.2.
IN Code § 6-1.1-20.3-6.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-6.7. "Township Assistance Property Tax Rate"; Designation of Certain Townships as Distressed Political Subdivisions

Sec. 6.7. (a) As used in this chapter, "township assistance property tax rate" means the property tax rate imposed for the payment of township assistance. In the case of a township that has a separately calculated maximum permissible ad valorem property tax levy for the township's township assistance administration property tax levy and the township's township assistance benefits property tax levy under IC 12-20-21-3.2, "township assistance property tax rate" means the sum of the property tax rate imposed for the township's township assistance administration property tax levy and the property tax rate imposed for the township's township assistance benefits property tax levy.(b) Subsection (c) applies only to a township for which the township's township assistance property tax rate for property taxes first due and payable in 2014 or in any year thereafter is more than the result of:(1) the statewide average township assistance property tax rate (as determined by the department of local government finance) for property taxes first due and payable in the preceding year; multiplied by(2) twelve (12).(c) The board may in any year in which this subsection applies to a township (as provided in subsection (b)) designate a township described in subsection (b) as a distressed political subdivision, effective January 1 of the following year, regardless of whether the township has submitted a petition requesting to be designated as a distressed political subdivision.As added by P.L.234-2013, SEC.3. Amended by P.L.249-2015, SEC.15.
IN Code § 6-1.1-20.3-7.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-7.1. Muncie Community School Corporation; Loan

Sec. 7.1. (a) This section applies only to the Muncie Community Schools.(b) The general assembly finds that the provisions of this section:(1) are necessary to address the unique issues faced by the Muncie Community Schools;(2) are not precedent for and may not be appropriate for addressing issues faced by other school corporations; and(3) are consistent with the board designating the Muncie Community school corporation as a distressed political subdivision effective January 1, 2018.(c) Notwithstanding section 7.5(d) of this chapter, the board shall determine the compensation of the emergency manager, pay the emergency manager's compensation, and reimburse the emergency manager for actual and necessary expenses from funds appropriated to the board.(d) In addition to any other actions that the board may take under this chapter concerning a distressed political subdivision, the board may recommend, before July 1, 2020, to the state board of finance that the state board of finance make an interest free loan to the school corporation from the common school fund. The distressed unit appeal board shall determine the payment schedule and the commencement date for the loan. If the board makes a recommendation that such a loan be made, the state board of finance may, notwithstanding IC 20-49, make the loan for a term of not more than ten (10) years.As added by P.L.241-2017, SEC.9. Amended by P.L.213-2018(ss), SEC.7.
IN Code § 6-1.1-20.3-8.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-8.3. Review of School Corporation Petition for a Loan

Sec. 8.3. After the board receives a petition concerning a school corporation under section 6(b)(1) of this chapter, the board shall review the school corporation's request for a loan from the counter-cyclical revenue and economic stabilization fund under IC 6-1.1-21.4-3(b). The board shall make a recommendation to the state board of finance regarding the loan request. The board may consider whether a school corporation has attempted to secure temporary cash flow loans from the Indiana bond bank or a financial institution in making its recommendation.As added by P.L.145-2012, SEC.10. Amended by P.L.257-2013, SEC.23.
IN Code § 6-1.1-20.3-8.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-8.7. Restrictions on School Corporations Designated as Distressed

Sec. 8.7. A school corporation that is designated a distressed political subdivision may not do any of the following without the approval of the board during the period before the board terminates the school corporation's status as a distressed political subdivision:(1) Acquire real property for school building purposes.(2) Construct new school buildings or remodel or renovate existing school buildings.(3) Incur a contractual obligation (except for a maintenance contract or an employment contract for a new employee whose employment replaces the employment of a former employee) that requires an expenditure of more than thirty thousand dollars ($30,000).(4) Purchase or enter into an agreement to purchase personal property at a cost of more than thirty thousand dollars ($30,000).(5) Adopt or advertise a budget, tax levy, or tax rate for an ensuing budget year.As added by P.L.145-2012, SEC.12. Amended by P.L.241-2017, SEC.12; P.L.213-2018(ss), SEC.10.
IN Code § 6-1.1-20.3-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-9. Record of Proceedings; Open Door Law

Sec. 9. The board shall keep a record of its proceedings and its orders. IC 5-14-1.5 (the open door law) applies to the board's meetings.As added by P.L.146-2008, SEC.208. Amended by P.L.241-2017, SEC.13.
IN Code § 6-1.1-20.3-9.9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-9.9. Petition to Board Appealing Decision by Emergency Manager

Sec. 9.9. (a) A petition may be filed with the board to appeal a decision by the emergency manager.(b) Two hundred fifty (250) or more individuals residing within the distressed political subdivision who are of the opinion that the decision by the emergency manager is not fair or reasonable may file a petition in the office of the county auditor within thirty (30) days after the decision is made. The petition must set forth the petitioners' names, addresses, and objections to the decision and the facts showing that the decision is not fair and reasonable.(c) Upon the filing of a petition under subsection (a), the county auditor shall immediately certify a copy of the petition, together with any other data necessary to present the questions involved, to the board.(d) The board shall schedule a public meeting as soon as practicable to consider the petition.As added by P.L.241-2017, SEC.14. Amended by P.L.213-2018(ss), SEC.11.
IN Code § 6-1.1-20.3-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-10. Petition for Judicial Review

Sec. 10. A distressed political subdivision may petition the tax court for judicial review of a determination of the board under section 6.5 or 6.7 of this chapter. A school corporation may also petition the tax court for judicial review of a determination of the board under section 8.4 of this chapter. The action must be taken to the tax court under IC 6-1.1-15 in the same manner that an action is taken to appeal a final determination of the Indiana board of tax review. The petition must be filed in the tax court not more than forty-five (45) days after the board enters its final determination.As added by P.L.146-2008, SEC.209. Amended by P.L.145-2012, SEC.13; P.L.257-2013, SEC.26; P.L.234-2013, SEC.6; P.L.2-2014, SEC.24.
IN Code § 6-1.1-20.3-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-11. Court Rules; Procedure

Sec. 11. The tax court shall adopt rules and procedures under which proceedings are heard and decided.As added by P.L.146-2008, SEC.210.
IN Code § 6-1.1-20.3-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-12. Burden of Proof; Findings of Fact; Grounds for Relief

Sec. 12. (a) The burden of demonstrating the invalidity of an action taken by the board is on the party to the judicial review proceeding asserting the invalidity.(b) The validity of an action taken by the distressed unit appeal board shall be determined in accordance with the standards of review provided in this section as applied to the agency action at the time it was taken.(c) The tax court shall make findings of fact on each material issue on which the court's decision is based.(d) The tax court shall grant relief under IC 33-26-6-7 only if the tax court determines that a person seeking judicial relief has been prejudiced by an action of the board that is:(1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law;(2) contrary to constitutional right, power, privilege, or immunity;(3) in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations;(4) without observance of procedure required by law; or(5) unsupported by substantial or reliable evidence.As added by P.L.146-2008, SEC.211.
IN Code § 6-1.1-20.3-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-15. Requests for Technical Assistance From the Board

Sec. 15. (a) The executive of a political subdivision or a majority of the members of the fiscal body of a political subdivision may request technical assistance from the board in helping prevent the political subdivision from becoming a distressed political subdivision. The board, by using the health fiscal indicators developed under IC 20-19-7 or IC 5-14-3.8-8, shall determine whether to provide assistance to the political subdivision.(b) The board may do any of the following for a political subdivision that receives assistance under subsection (a):(1) Provide information and technical assistance with respect to the data management, accounting, or other aspects of the fiscal management of the political subdivision.(2) Assist the political subdivision in obtaining assistance from state agencies and other resources.As added by P.L.84-2014, SEC.8. Amended by P.L.255-2017, SEC.16; P.L.213-2018(ss), SEC.13.
IN Code § 6-1.1-20.3-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 20.3. Distressed Political Subdivisions|6-1.1-20.3-16. Distressed School Corporations; Governing Body; Employee Reductions

Sec. 16. (a) This section applies to a school corporation during the time the school corporation is a distressed political subdivision.(b) The governing body of the distressed political subdivision may not meet more often than once every six (6) months. This limit on the number of meetings of the governing body does not apply to the emergency manager.(c) A per diem may not be paid to a member of the governing body of the distressed political subdivision.(d) The emergency manager is the school employer for purposes of IC 20-29.(e) In addition to any reduction in force under IC 20-28, the emergency manager may cancel any employee's contract or terminate an employee's employment as part of a reduction in force as provided in this subsection. Notification for a reduction in force of certificated employees under this subsection may be delivered after September 30 and before November 1 of the contract year. Notification for a reduction in force of noncertificated employees under this subsection may be delivered at any time. The maximum reduction in force of certificated employees under this subsection may not exceed five percent (5%) of the full-time equivalency for all employees for the school corporation as of September 1. The emergency manager shall provide any certificated employee whose contract is being canceled under this subsection with notice at least ninety (90) days before the effective date of the cancellation of the contract.As added by P.L.213-2018(ss), SEC.14.