reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-12. Meetings; Officers; Rules; Quorum

Sec. 12. (a) The development authority members shall hold a meeting for the purpose of organization not later than thirty (30) days after they are appointed and, after that, each year on the first day in January that is not a Saturday, Sunday, or legal holiday. The members shall choose one (1) of their members as president, another as vice president, and another as secretary-treasurer. These officers shall perform the duties usually concerning their offices and shall serve from the date of their election until their successors are elected and qualified.
(b) Except as otherwise provided in this chapter, the secretary-treasurer shall be responsible for the funds and accounts of the development authority. The development authority may:
(1) employ personnel for compensation to assist the secretary-treasurer; or
(2) designate or appoint a fiscal officer of a county responsible for appointing one (1) or more development authority members to perform the duties that are delegated by the development authority and accepted by the fiscal officer.
(c) The members of a development authority may adopt rules and bylaws the members consider necessary for:
(1) the proper conduct of proceedings;
(2) carrying out of the members' duties; and
(3) safeguarding the money and property placed in the members' custody by this chapter.
In addition to the annual meeting, the members may by resolution or in accordance with the rules and bylaws prescribe the date and manner of notice of other regular or special meetings.
(d) Five (5) members of the development authority constitute a quorum. The concurrence of five (5) members is necessary to authorize an action.
As added by P.L.203-2005, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-13. Removal From Office

Sec. 13. A member of a military base development authority may be summarily removed from office at any time by the county executive that appointed the member.
As added by P.L.203-2005, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-14. Duties of Development Authority

Sec. 14. The development authority shall do the following:
(1) Investigate, study, and survey the area surrounding and the real property and structures that are part of the military base.
(2) Investigate, study, and determine the means by which military base property may be developed or reused by private enterprise to promote economic development within counties represented on the development authority or by state and local government to otherwise benefit the welfare of the citizens of the counties represented on the development authority.
(3) Promote the development of military base property in the manner that best serves the interests of the state and its inhabitants.
(4) Cooperate with the departments and agencies of units and of other governmental entities, including the state and the federal government, in the manner that best serves the purposes of this chapter.
(5) Make findings and reports on their activities under this section, and keep the reports available for inspection by the public.
(6) Select and acquire military base property to be developed or reused by private enterprise or state or local government under this chapter.
(7) Transfer acquired military base property and other real and personal property to private enterprise or state or local government in the manner that best serves the social and economic interests of the state and the state's inhabitants.
(8) Consider recommendations made by the task force concerning the operations of the development authority.
As added by P.L.203-2005, SEC.11. Amended by P.L.228-2019, SEC.8.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-16. Plan and Declaration of Military Base Development Area

Sec. 16. (a) The development authority shall adopt a plan for the:
(1) rehabilitation;
(2) development;
(3) redevelopment; and
(4) reuse;
of military base property to be acquired from the federal government upon the closure or scheduled closure of the military base.
(b) In conjunction with the plan adopted under subsection (a), the development authority may adopt a resolution declaring that a geographic area is a military base development area and approving the plan if it makes the following findings:
(1) All or part of a military base is located in the military base development area.
(2) The plan for the military base development area will accomplish the public purposes of this chapter, supported by specific findings of fact to be adopted by the development authority.
(3) The public health and welfare will be benefitted by accomplishment of the plan for the military base development area.
(4) The plan for the military base development area conforms to other development and redevelopment plans for the counties represented on the development authority.
(c) A military base development area may include territory within military base property. However, a military base development area may not include any area of land that constitutes part of an economic development area, a blighted area, or an urban renewal area under IC 36-7-14.
(d) The resolution must state:
(1) the general boundaries of the area; and
(2) that the development authority proposes to acquire all the interests in the land within the boundaries, with certain designated exceptions, if any.
(e) For the purpose of adopting a resolution under subsection (b), it is sufficient to describe the boundaries of the area by its location in relation to public ways or streams, or otherwise, as determined by the development authority. Property excepted from the acquisition may be described by street numbers or location.
As added by P.L.203-2005, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-18. Notice and Hearing on Adoption of Resolution

Sec. 18. (a) The development authority must conduct a public hearing before amending a resolution or plan for a military base development area. The development authority shall give notice of the hearing in accordance with IC 5-3-1. The notice must do the following:
(1) Set forth the substance of the proposed amendment.
(2) State the time and place where written remonstrances against the proposed amendment may be filed.
(3) Set forth the date, time, and place of the hearing.
(4) State that the development authority will hear any person who has filed a written remonstrance during the filing period set forth in subdivision (2).
(b) For the purposes of this section, the consolidation of areas is not considered the enlargement of the boundaries of an area.
(c) If the development authority proposes to amend a resolution or plan, the development authority is not required to have evidence or make findings that were required for the establishment of the original military base development area. However, the development authority must make the following findings before approving the amendment:
(1) The amendment is reasonable and appropriate when considered in relation to the original resolution or plan and the purposes of this chapter.
(2) The resolution or plan, with the proposed amendment, conforms to the comprehensive plan for an affected unit.
(d) Notwithstanding subsections (a) and (c), if the resolution or plan is proposed to be amended in a way that enlarges the original boundaries of the area by more than twenty percent (20%), the development authority must use the procedure provided for the original establishment of areas and must comply with sections 16 through 17 of this chapter.
(e) At the hearing on the amendments, the development authority shall consider written remonstrances that are filed. The action of the development authority on the amendment is final and conclusive, except that an appeal of the development authority's action may be taken under section 19 of this chapter.
(f) If the development authority confirms, or modifies and confirms, the resolution and the resolution includes a provision establishing or amending an allocation provision under section 30 of this chapter, the development authority shall file a copy of the resolution with both the auditor of the county in which the proposed project is located and the department of local government finance, together with any supporting documents that are relevant to the computation of assessed values in the allocation area, within thirty (30) days after the date on which the development authority takes final action on the resolution.
As added by P.L.203-2005, SEC.11. Amended by P.L.214-2019, SEC.50; P.L.257-2019, SEC.140.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-19. Appeal From Final Action of Development Authority

Sec. 19. (a) A person who filed a written remonstrance with the development authority under section 17 or 18 of this chapter and is aggrieved by the final action taken may, not more than ten (10) days after that final action, file in the office of the clerk of an appropriate circuit or superior court a copy of the order of the development authority and person's remonstrances against that order, together with the person's bond conditioned to pay the costs of the person's appeal if the appeal is determined against the person. The only ground of remonstrance that the court may hear is whether the proposed project will be of public utility and benefit. The burden of proof is on the remonstrator.
(b) An appeal under this section shall be promptly heard by the court without a jury. All remonstrances upon which an appeal has been taken shall be consolidated and heard and determined not more than thirty (30) days after the time of the filing of the appeal. The court shall hear evidence on the remonstrances and may confirm the final action of the development authority or sustain the remonstrances. The judgment of the court is final and conclusive, unless an appeal is taken as in other civil actions.
As added by P.L.203-2005, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-20. Purchase of Property

Sec. 20. (a) If:
(1) an appeal is not taken; or
(2) an appeal is taken but is unsuccessful;
the development authority shall proceed with the plan to the extent that money is available for that purpose.
(b) Negotiations for the purchase of property may be carried on directly by the development authority, by its employees, or by expert negotiators. However, an option, a contract, or an understanding relative to the purchase of real property is not binding on the development authority until approved and accepted by the development authority in writing. Payment for the property purchased shall be made when and as directed by the development authority but only on delivery of proper instruments conveying the title or interest of the owner to the development authority or its designee.
(c) The acquisition of real and personal property by the development authority under this chapter is not subject to the provisions of IC 5-22, IC 36-1-10.5, or any other statutes governing the purchase of property by public bodies or their agencies.
As added by P.L.203-2005, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-21. Acquisition of Property by Eminent Domain

Sec. 21. (a) If the development authority considers it necessary to acquire real property in or serving a development area by the exercise of the power of eminent domain, the development authority shall adopt a resolution setting out its determination to exercise that power and directing its attorney to file a petition on behalf of the development authority in the circuit or superior court of the county in which the property is situated. The resolution must be approved by the legislative body of the affected unit before the petition is filed.
(b) Eminent domain proceedings under this section are governed by IC 32-24 and other applicable statutory provisions for the exercise of the power of eminent domain. Property already devoted to a public use may be acquired under this section. However, property belonging to the state or a political subdivision may not be acquired without the consent of the state or the political subdivision.
(c) The court having jurisdiction shall direct the clerk of the circuit court to execute a deed conveying the title of real property acquired under this section to the development authority for the use and benefit of the development authority.
As added by P.L.203-2005, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-25. Lessor of Property

Sec. 25. (a) Any of the following persons may lease facilities referred to in section 24 of this chapter to a development authority under this chapter:
(1) A for-profit or nonprofit corporation organized under Indiana law or admitted to do business in Indiana.
(2) A partnership, an association, a limited liability company, or a firm.
(3) An individual.
(4) A redevelopment authority established under IC 36-7-14.5.
(b) Notwithstanding any other law, a lessor under this section and section 24 of this chapter is a qualified entity for purposes of IC 5-1.4.
(c) Notwithstanding any other law, a military base development facility leased by the development authority under this chapter from a lessor borrowing bond proceeds from a unit under IC 36-7-12 is an economic development facility for purposes of IC 36-7-11.9-3 and IC 36-7-12.
(d) Notwithstanding IC 36-7-12-25 and IC 36-7-12-26, payments by a development authority to a lessor described in subsection (c) may be made from sources set forth in section 24 of this chapter if the payments and the lease are structured to prevent the lease obligation from constituting a debt of a unit or the district for purposes of the Constitution of the State of Indiana.
As added by P.L.203-2005, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-26. Pledge of Revenues and Covenant

Sec. 26. (a) Notwithstanding any other law, the legislative body of a unit may pledge revenues received or to be received by the unit from:
(1) the unit's additional revenue from the local income tax that is designated for certified shares or economic development under IC 6-3.6-6;
(2) any other source legally available to the unit for the purposes of this chapter; or
(3) any combination of revenues under subdivisions (1) through (2);
in any amount to pay amounts payable under section 23 or 24 of this chapter.
(b) The legislative body may covenant to adopt an ordinance to increase revenues at the time it is necessary to raise funds to pay any amounts payable under section 23 or 24 of this chapter.
(c) The development authority may pledge revenues received or to be received from any source legally available to the development authority for the purposes of this chapter in any amount to pay amounts payable under section 23 or 24 of this chapter.
(d) The pledge or covenant under this section may be for:
(1) the term of the bonds issued under section 23 of this chapter;
(2) the term of a lease entered into under section 24 of this chapter; or
(3) a shorter period as determined by the legislative body.
Money pledged by the legislative body under this section shall be considered revenues or other money available to the development authority under sections 23 through 24 of this chapter.
(e) The general assembly covenants not to impair this pledge or covenant as long as any bonds issued under section 23 of this chapter are outstanding or as long as any lease entered into under section 24 of this chapter is still in effect. The pledge or covenant shall be enforced as provided in IC 5-1-14-4.
As added by P.L.203-2005, SEC.11. Amended by P.L.197-2016, SEC.133.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-27. Proceeds of Bonds; Capital and General Funds

Sec. 27. (a) All proceeds from the sale of bonds under section 23 of this chapter shall be kept as a separate and specific fund to pay the expenses incurred in connection with the property acquisition, redevelopment, reuse, and economic development of the military base development area. The fund shall be known as the military base development district capital fund.
(b) All gifts or donations that are given or paid to the development authority or to a unit for military base development purposes shall be promptly deposited to the credit of the military base development district general fund unless otherwise directed by the grantor. The development authority may use these gifts and donations for the purposes of this chapter.
As added by P.L.203-2005, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-28. Payment From Funds

Sec. 28. (a) All payments from any of the funds established by this chapter shall be made by warrants drawn by the secretary-treasurer or the secretary-treasurer's agent under section 12 of this chapter on vouchers of the development authority signed by the president or vice president and the secretary-treasurer or executive director. An appropriation is not necessary, but all money raised under this chapter is considered appropriated to the respective purposes stated and is under the control of the development authority. The development authority has complete and exclusive authority to expend the money for the purposes provided.
(b) Each fund established by this chapter is a continuing fund.
As added by P.L.203-2005, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-31. Resolution to Modify Definition of Property Taxes

Sec. 31. (a) As used in this section, "depreciable personal property" refers to:
(1) all or any part of the designated taxpayer's depreciable personal property that is located in the allocation area; and
(2) all or any part of the other depreciable property located and taxable on the designated taxpayer's site of operations within the allocation area;
that is designated as depreciable personal property for purposes of this section by the development authority in a declaratory resolution adopted or amended under section 16 or 18 of this chapter.
(b) As used in this section, "designated taxpayer" means a taxpayer designated by the development authority in a declaratory resolution adopted or amended under section 16 or 18 of this chapter, and with respect to which the development authority finds that taxes to be derived from the depreciable personal property in the allocation area, in excess of the taxes attributable to the base assessed value of the personal property, are needed to pay debt service or provide security for bonds issued or to be issued under section 23 of this chapter or make payments or provide security on leases payable or to be payable under section 24 of this chapter in order to provide local public improvements or structures for a particular allocation area.
(c) The allocation provision of a declaratory resolution may modify the definition of "property taxes" under section 30(a) of this chapter to include taxes imposed under IC 6-1.1 on the depreciable personal property located and taxable on the site of operations of the designated taxpayers in accordance with the procedures and limitations set forth in this section and section 30 of this chapter. If a modification is included in the resolution, for purposes of section 30 of this chapter, the term "base assessed value" with respect to the depreciable personal property means, subject to section 30(i) of this chapter, the net assessed value of all the depreciable personal property as finally determined for the assessment date immediately preceding the adoption date of the modification, as adjusted under section 30(b) of this chapter.
As added by P.L.203-2005, SEC.11. Amended by P.L.214-2019, SEC.52; P.L.257-2019, SEC.142.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-31.5. Authorization to Enter Into an Agreement With a Taxpayer for Waiver of Review of an Assessment of Property Taxes in an Allocation Area During the Term of Bonds or Lease Obligations Payable From Allocated Property Taxes

Sec. 31.5. The development authority may enter into a written agreement with a taxpayer who owns, or is otherwise obligated to pay property taxes on, tangible property that is or will be located in an allocation area established under this chapter in which the taxpayer waives review of any assessment of the taxpayer's tangible property that is located in the allocation area for an assessment date that occurs during the term of any specified bond or lease obligations that are payable from property taxes in accordance with an allocation provision for the allocation area and any applicable statute, ordinance, or resolution. An agreement described in this section may precede the establishment of the allocation area or the determination to issue bonds or enter into leases payable from the allocated property taxes.
As added by P.L.249-2015, SEC.30.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-32. Repealed

As added by P.L.203-2005, SEC.11. Amended by P.L.219-2007, SEC.138. Repealed by P.L.146-2008, SEC.813.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-33. Utility Services

Sec. 33. Notwithstanding any other law, utility services provided within the military base development district are subject to regulation by the appropriate regulatory agencies unless the utility service is provided by a utility that provides utility service solely within the geographic boundaries of an existing or a closed military installation by a utility facility in existence and operating on July 1, 1995, in which case the utility service is not subject to regulation for purposes of rate making, regulation, service delivery, or issuance of bonds or other forms of indebtedness. However, this exemption from regulation does not apply to utility service if the service is generated, treated, or produced outside the boundaries of the existing or closed military installation.
As added by P.L.203-2005, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-35. Conditions on Property Development; Development Fees

Sec. 35. (a) Notwithstanding any other law, a development authority may:
(1) impose conditions on the development of any property in a development area; and
(2) require the payment of development fees or other fees by private persons to pay, defray, or mitigate the costs of the construction, operation, and maintenance of infrastructure that is required or needed to serve the development, redevelopment, and reuse of property within the development area.
(b) Before a development authority may impose conditions under subsection (a)(1), the development authority shall adopt a written resolution finding that the conditions to be imposed are:
(1) necessary to carry out at least one (1) of the purposes of this chapter; and
(2) reasonably related in nature and extent to the impact upon the development, redevelopment, and reuse of the property upon which the conditions are imposed.
(c) Before a development authority may impose fees under subsection (a)(2), the development authority shall adopt a written resolution finding that:
(1) the infrastructure for which the fees are to be imposed is necessary to carry out at least one (1) of the purposes of this chapter and is required or needed to serve the development, redevelopment, and reuse of the property within the development area; and
(2) the fees to be imposed are reasonably related in nature and extent to the impact upon the infrastructure attributable to the development, redevelopment, and reuse of the property within the development area upon which the fees are imposed.
(d) Conditions imposed under subsection (a)(1) must be approved by the plan commission of the unit or other body responsible for developing a general plan for the unit. To approve the conditions, the plan commission or other body shall adopt a written resolution making the same findings required to be made by the development authority under subsection (b).
(e) Fees imposed under subsection (a)(2) must be deposited in the appropriate fund of the unit responsible for constructing, operating, and maintaining the particular infrastructure for which the fee has been imposed.
As added by P.L.203-2005, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-36. Violations

Sec. 36. A person who knowingly:
(1) applies any money raised under this chapter to any purpose other than those permitted by this chapter; or
(2) fails to follow the voucher and warrant procedure prescribed by this chapter in expending any money raised under this chapter;
commits a Level 5 felony.
As added by P.L.203-2005, SEC.11. Amended by P.L.158-2013, SEC.678.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 30.5. Development of Multicounty Federal Military Bases › 36-7-30.5-37. Allocation Area Limitation

Sec. 37. (a) This section does not apply to a parcel that is included in more than one (1) allocation area established by:
(1) a resolution establishing an allocation provision under section 30 of this chapter that is adopted and approved under sections 16 through 18 of this chapter;
(2) a resolution adopted under IC 6-1.1-39-2 and confirmed under IC 6-1.1-39-3;
(3) a resolution adopted under IC 8-22-3.5-5 and confirmed under IC 8-22-3.5-6;
(4) a resolution establishing an allocation provision under IC 36-7-14-39 that is adopted and approved under IC 36-7-14-15, IC 36-7-14-16, and IC 36-7-14-17;
(5) a resolution establishing an allocation provision under IC 36-7-15.1-26 that is adopted and approved under IC 36-7-15.1-8, IC 36-7-15.1-9, and IC 36-7-15.1-10;
(6) a resolution establishing an allocation provision under IC 36-7-30-25 that is adopted and approved under IC 36-7-30-10, IC 36-7-30-11, and IC 36-7-30-12; or
(7) a resolution designating a certified technology park as an allocation area that is approved and adopted under IC 36-7-32-15;
on or before May 1, 2021. In addition, a new allocation area may not be established under this chapter that includes a parcel that is located in an allocation area described in this subsection.
(b) Except as provided in subsection (a), but notwithstanding any other provision, for the purpose of the allocation of property taxes under this chapter, a parcel may not be included in more than one (1) allocation area established under this chapter or under:
(1) IC 6-1.1-39;
(2) IC 8-22-3.5;
(3) IC 36-7-14;
(4) IC 36-7-15.1;
(5) IC 36-7-30;
(6) IC 36-7-32; or
(7) IC 36-7-32.5.
As added by P.L.38-2021, SEC.96. Amended by P.L.135-2022, SEC.26.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-2. "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.19.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-3. "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.19.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-4. "Capital Improvement Board"

Sec. 4. As used in this chapter, "capital improvement board" refers to the capital improvement board of managers established by IC 36-10-9-3.
As added by P.L.255-1997(ss), SEC.19.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-5. "Commission"

Sec. 5. As used in this chapter, "commission" refers to the metropolitan development commission acting as the redevelopment commission of a consolidated city.
As added by P.L.255-1997(ss), SEC.19.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-6. "Covered Taxes"

Sec. 6. As used in this chapter, "covered taxes" means the following:
(1) With respect to the professional sports development area as it existed on December 31, 2008:
(A) The state gross retail tax imposed under IC 6-2.5-2-1 or use tax imposed under IC 6-2.5-3-2.
(B) An adjusted gross income tax imposed under IC 6-3-2-1 on an individual.
(C) The local income tax imposed under IC 6-3.6, other than local income taxes that are paid by local taxpayers described in IC 6-3.6-2-13(3).
(D) A food and beverage tax imposed under IC 6-9.
(2) With respect to an addition to the professional sports development area after December 31, 2008:
(A) The state gross retail tax imposed under IC 6-2.5-2-1 or use tax imposed under IC 6-2.5-3-2.
(B) An adjusted gross income tax imposed under IC 6-3-2-1 on an individual.
(C) The local income tax imposed under IC 6-3.6, other than local income taxes that are paid by local taxpayers described in IC 6-3.6-2-13(3).
As added by P.L.255-1997(ss), SEC.19. Amended by P.L.182-2009(ss), SEC.408; P.L.197-2016, SEC.134; P.L.239-2017, SEC.32.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-8. "Tax Area"

Sec. 8. As used in this chapter, "tax area" means a geographic area established by a commission as a professional sports development area under section 14 of this chapter.
As added by P.L.255-1997(ss), SEC.19.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-12. Review of Resolution by Budget Committee; Notice Requirements; Information to Taxing Units

Sec. 12. (a) Upon adoption of a resolution establishing a tax area under section 14 of this chapter, 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.
(b) Upon adoption of a resolution changing the boundaries of a tax area under section 14 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 in which 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.19. Amended by P.L.199-2005, SEC.36.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-13. Approval of Resolution by Budget Agency

Sec. 13. (a) The budget agency must approve the resolution before covered taxes may be allocated under section 14 or 14.2 of this chapter.
(b) When considering a resolution with respect to a tax area change described in section 11(a)(1) of this chapter, 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 one hundred thousand dollars ($100,000).
(2) The project specified in 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 project specified in the resolution have committed significant resources towards completion of the improvement.
(c) When considering a resolution with respect to a tax area change described in section 11(a)(2) of this chapter, the budget committee and the budget agency must make the following findings:
(1) That the facility or complex of facilities described in section 10(b)(3) and 10(c) of this chapter will provide accommodations and significant meeting and convention space that directly enhance events and that are located in convenient proximity to capital improvements that are owned, leased, or operated by the capital improvement board.
(2) That the facility or complex of facilities in the tax area and the capital improvements that are owned, leased, or operated by the capital improvement board are integrally related to enhancing the convention opportunities that directly affect the success of both the facilities and capital improvements.
(3) That the facility or complex of facilities specified in the resolution will benefit the people of Indiana by providing the opportunity for the capital improvement board to hold events that would not otherwise be possible.
(4) That the facility or complex of facilities specified in the resolution will protect or increase state and local tax bases and tax revenues.
(5) That covered taxes, an innkeeper's tax under IC 6-9-8, or an admissions tax under IC 6-9-13 will not be used to finance or construct or in any way subsidize the construction of meeting or ballroom space that is:
(A) located within the footprint of a privately owned hotel; or
(B) that will be operated, maintained, or otherwise controlled by a privately owned hotel.
(d) 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.19. Amended by P.L.182-2009(ss), SEC.411; P.L.109-2019, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-14. Resolution; Allocation of Taxes to Professional Sports Development Area Fund

Sec. 14. (a) This section does not apply to that part of the tax area in which a facility or complex of facilities described in section 10(b)(3) and 10(c) of this chapter is located. A reference to "tax area" in this section does not include the part of the tax area in which a facility or complex of facilities described in section 10(b)(3) and 10(c) of this chapter is located.
(b) A tax area must be established by resolution. A resolution establishing a tax area must provide for the allocation of covered taxes attributable to a taxable event or covered taxes earned in the tax area as follows:
(1) Before January 1, 2028, to the professional sports development area fund established for the county.
(2) After December 31, 2027, to the sports and convention facilities operating fund.
The allocation provision must apply to the part of the tax area covered by this section. The resolution must provide that the tax area terminates not later than December 31, 2040.
(c) All of 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 tax area;
shall be allocated to the tax area if the professional athlete is a member of a team that plays the majority of the professional athletic events that the team plays in Indiana in the tax area.
(d) Except as provided by section 14.1 of this chapter, the total amount of state revenue captured by the tax area may not exceed five million dollars ($5,000,000) per year.
(e) The resolution establishing the tax area must designate the facility and the facility site for which the tax area is established and covered taxes will be used.
(f) The department may adopt rules under IC 4-22-2 and guidelines to govern the allocation of covered taxes to a tax area.
As added by P.L.255-1997(ss), SEC.19. Amended by P.L.214-2005, SEC.68; P.L.182-2009(ss), SEC.412; P.L.109-2019, SEC.12.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-14.1. Marion County Allocation of Additional Revenue to Professional Sports Development Area Fund

Sec. 14.1. (a) The budget director appointed under IC 4-12-1-3 may determine that, commencing July 1, 2007, and terminating January 1, 2041, there may be captured in the tax area up to eleven million dollars ($11,000,000) per year in addition to the up to five million dollars ($5,000,000) of state revenue to be captured by the tax area under section 14 of this chapter for the professional sports development area fund and in addition to the state revenue to be captured by the part of the tax area covered by section 14.2 of this chapter for the sports and convention facilities operating fund.
(b) The budget director's determination must specify that the termination date of the tax area for purposes of the collection of the additional revenue for the professional sports development area fund is extended to not later than January 1, 2041.
(c) Following the budget director's determination, and commencing July 1, 2007, the maximum total amount of revenue captured by the tax area for state fiscal years ending before July 1, 2041, is sixteen million dollars ($16,000,000) per year for the professional sports development area fund.
(d) The additional revenue captured pursuant to a determination under subsection (a) shall be distributed to the capital improvement board or its designee. So long as there are 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, the capital improvement board or its designee shall deposit the additional revenue received under this subsection in a special fund, which may be used only for the payment of the obligations described in this subsection.
As added by P.L.214-2005, SEC.69. Amended by P.L.120-2006, SEC.6; P.L.182-2009(ss), SEC.413; P.L.109-2019, SEC.13.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-15. Notice of Adoption of Allocation Provision; District Business Information

Sec. 15. (a) When the commission adopts an allocation provision, the commission 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 commission 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.19. Amended by P.L.261-2013, SEC.45.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-16. Professional Sports Development Area Fund; Sports and Convention Facilities Operating Fund

Sec. 16. (a) A professional sports development area fund for the county is established. 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.
(b) A sports and convention facilities operating fund for the county is established. 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.19. Amended by P.L.182-2009(ss), SEC.415.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-17. Deposit of Taxes in Professional Sports Development Area Fund

Sec. 17. Covered taxes attributable to a taxing area established under section 14 of this chapter shall be deposited in the professional sports development area fund established by section 16(a) of this chapter for the county.
As added by P.L.255-1997(ss), SEC.19. Amended by P.L.182-2009(ss), SEC.416.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-18. Distribution of Taxes From Funds

Sec. 18. On or before the twentieth day of each month, all amounts held in the professional sports development area fund and in the sports and convention facilities operating fund for the county are appropriated for and shall be distributed to the capital improvement board.
As added by P.L.255-1997(ss), SEC.19. Amended by P.L.182-2009(ss), SEC.417.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-19. Notice of Taxes to Be Distributed to Capital Improvements Board

Sec. 19. The department shall notify the county auditor of the amount of taxes to be distributed to the capital improvement board.
As added by P.L.255-1997(ss), SEC.19.
2023 Indiana Code › Title 36. Local Government › Article 7. Planning and Development › Chapter 31. Professional Sports Development Area in County Containing a Consolidated City › 36-7-31-20. Warrants

Sec. 20. All distributions from the professional sports development area fund or the sports and convention facilities operating 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 capital improvement board.
As added by P.L.255-1997(ss), SEC.19. Amended by P.L.182-2009(ss), SEC.418.
2023 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.
2023 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.
2023 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.