reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-1.9. "Registered Voter", "Eligible Voter", and "Owner of Property"

Sec. 1.9. (a) As used in this chapter, "registered voter" means the following:
(1) In the case of a petition under section 3.1 of this chapter to initiate a petition and remonstrance process, an individual who is registered to vote in the political subdivision on the date the county voter registration board makes the determination under section 3.1(b)(8) of this chapter regarding whether persons who signed the petition are registered voters.
(2) In the case of:
(A) a petition under section 3.2 of this chapter in favor of the proposed debt service or lease payments; or
(B) a remonstrance under section 3.2 of this chapter against the proposed debt service or lease payments;
an individual who is registered to vote in the political subdivision on the date the county voter registration board makes the determination under section 3.2(b)(5) of this chapter regarding whether persons who signed the petition or remonstrance are registered voters.
(3) In the case of a petition under section 3.5 of this chapter requesting the application of the local public question process under section 3.6 of this chapter concerning proposed debt service or lease payments, an individual who is registered to vote in the political subdivision on the date the county voter registration board makes the determination under section 3.5(b)(8) of this chapter regarding whether persons who signed the petition are registered voters.
(b) As used in this chapter, in the case of an election on a public question held under section 3.6 of this chapter, "eligible voter" means an individual who:
(1) is eligible to vote in the election in the political subdivision in which the public question will be held, as determined under IC 3; and
(2) resides within the boundaries of the political subdivision for which the public question is being considered.
The term does not include an individual who changes residence from a location within a school corporation to a location outside of the school corporation less than thirty (30) days before an election under this chapter.
(c) As used in this chapter, "owner of property" means a person that owns:
(1) real property;
(2) a mobile home assessed as personal property, used as a principal place of residence, and receiving the standard property tax deduction under IC 6-1.1-12-37; or
(3) a manufactured home assessed as personal property, used as a principal place of residence, and receiving the standard property tax deduction under IC 6-1.1-12-37.
As added by P.L.219-2007, SEC.59. Amended by P.L.146-2008, SEC.190; P.L.182-2009(ss), SEC.142; P.L.41-2010, SEC.1; P.L.109-2021, SEC.74; P.L.9-2022, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-2. Lease Obligations and Issuance of Instruments Authorized

Sec. 2. A political subdivision may, subject to the limitations provided by law, issue any bonds, notes, or warrants, or enter into any leases or obligations that it considers necessary.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-25 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.25-1995, SEC.47.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-2.5. Allocation of Certain Project Costs

Sec. 2.5. For purposes of this chapter, the cost of a project by a school corporation career and technical education school described in IC 20-37-1-1 that is funded through an advance from the common school fund under IC 20-49 shall be allocated among the organizing school corporations in the same manner as the advance is allocated under IC 20-49-4.
As added by P.L.246-2017, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-3. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1987, SEC.12. Repealed by P.L.25-1995, SEC.94.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-3.3. Applicability of Other Statutes to Imposition of Property Taxes

Sec. 3.3. Notwithstanding any other law, a political subdivision may issue or enter into obligations under any statute that requires or permits the imposition of property taxes to pay debt service or lease rentals without pledging to impose property taxes, if necessary, to pay the debt service or lease rentals. If the proper officers of a political subdivision determine to use revenues other than property taxes to pay obligations without pledging to impose property taxes for that purpose, provisions of any other statute relating to controlling property taxes do not apply to the issuance of or entering into the obligations.
As added by P.L.25-1995, SEC.50.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-3.4. Repealed

As added by P.L.224-2007, SEC.32. Repealed by P.L.146-2008, SEC.801.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-3.8. Procedure for Initiating Referendum for Certain Projects When Petition and Remonstrance Process Would Otherwise Apply

Sec. 3.8. (a) This section applies to the issuance of bonds or the entering into a lease for a controlled project to which section 3.1 of this chapter applies.
(b) If the proper officers of a political subdivision make a preliminary determination to issue bonds or enter into a lease described in subsection (a), the fiscal body of the political subdivision may adopt a resolution specifying that the local public question process specified in section 3.6 of this chapter applies to the issuance of the bonds or the execution of the lease instead of the petition and remonstrance process under section 3.2 of this chapter.
(c) The fiscal body must adopt a resolution under subsection (b) not later than the date on which the political subdivision makes a preliminary determination to issue bonds or enter into a lease as described in subsection (a).
(d) The fiscal body must certify the resolution to the county election board of each county in which the political subdivision is located, and the county election board shall place the public question on the ballot as provided in section 3.6 of this chapter.
(e) Except to the extent it is inconsistent with this section, section 3.6 of this chapter applies to a local public question placed on the ballot under this section.
As added by P.L.113-2010, SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-3.9. Eligibility to Vote on Public Question

Sec. 3.9. An individual who changes residence from a location within a school corporation to a location outside the school corporation less than thirty (30) days before an election under this chapter is not an eligible voter and may not vote on a public question.
As added by P.L.109-2021, SEC.75.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-4. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1982, P.L.47, SEC.1; P.L.27-1986, SEC.3. Repealed by P.L.25-1995, SEC.94.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-4.5. Maintenance Emergencies

Sec. 4.5. (a) As used in this section, "maintenance emergency" refers to a response to a condition that is not otherwise subject to the application of section 1.1(a)(6) of this chapter and includes:
(1) repair of a boiler or chiller system;
(2) roof repair;
(3) storm damage repair; or
(4) any other repair that the department determines is a maintenance emergency for which waiver of the application of section 3.5(a)(1)(D) of this chapter (before its expiration) is warranted.
(b) A political subdivision may submit a request to the department to waive the application of section 3.5(a)(1)(D) of this chapter (before its expiration), if the proposed controlled project of the political subdivision is to address a maintenance emergency with respect to a building owned or leased by the political subdivision.
(c) The department shall require the political subdivision to submit any information that the department considers necessary to determine whether the condition that the political subdivision contends is a maintenance emergency.
(d) The department shall review a request and issue a determination not later than forty-five (45) days after the department receives a request under this section determining whether the condition that the political subdivision contends is a maintenance emergency is sufficient to waive the application of section 3.5(a)(1)(D) of this chapter (before its expiration). If the department determines that the condition is a maintenance emergency then section 3.5(a)(1)(D) of this chapter (before its expiration) is waived and does not apply to the proposed controlled project.
(e) A waiver of the application of section 3.5(a)(1)(D) of this chapter (before its expiration) in accordance with this section may not be construed as a waiver of any other requirement of this chapter with respect to the proposed controlled project.
(f) This section expires December 31, 2024.
As added by P.L.239-2023, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-5. Issuance of Bonds or Leases in Excess of $5,000; Objections by Taxpayers to Certain Bonds or Leases

Sec. 5. (a) When the proper officers of a political subdivision decide to issue bonds or enter into leases in a total amount which exceeds five thousand dollars ($5,000), they shall give notice of the decision by:
(1) posting; and
(2) publication once each week for two (2) weeks.
The notice required by this section shall be posted in three (3) public places in the political subdivision and published in accordance with IC 5-3-1-4. The decision to issue bonds may be a preliminary decision.
(b) This subsection does not apply to bonds or lease rental agreements for which a political subdivision:
(1) after June 30, 2008, makes:
(A) a preliminary determination as described in section 3.1 or 3.5 of this chapter; or
(B) a decision as described in subsection (a); or
(2) in the case of bonds or lease rental agreements not subject to section 3.1 or 3.5 of this chapter and not subject to subsection (a), adopts a resolution or ordinance authorizing the bonds or lease rental agreement after June 30, 2008.
Ten (10) or more taxpayers who will be affected by the proposed issuance of the bonds and who wish to object to the issuance on the grounds that it is unnecessary or excessive may file a petition in the office of the auditor of the county in which the political subdivision is located. The petition must be filed within fifteen (15) days after the notice required by subsection (a) is given, and it must contain the objections of the taxpayers and facts which show that the proposed issue is unnecessary or excessive. When taxpayers file a petition in the manner prescribed in this subsection, the county auditor shall immediately forward a certified copy of the petition and any other relevant information to the department of local government finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-25 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.27-1986, SEC.4; P.L.25-1995, SEC.51; P.L.90-2002, SEC.193; P.L.224-2007, SEC.33; P.L.146-2008, SEC.195.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-6. Department of Local Government Finance Hearing on Taxpayers' Objections; Department Action; Appeal

Sec. 6. (a) Upon receipt of a certified petition filed in the manner prescribed in section 5(b) of this chapter, the department of local government finance shall fix a time and place for a hearing on the matter. The department of local government finance shall hold the hearing not less than five (5) or more than thirty (30) days after the department receives the petition, and the department shall hold the hearing in the political subdivision or in the county where the political subdivision is located. At least five (5) days before the date fixed for the hearing, the department of local government finance shall give notice of the hearing, by mail, to the executive officer of the political subdivision and to the first ten (10) taxpayers who signed the petition. The mailings shall be addressed to the officer and the taxpayers at their usual place of residence.
(b) After the hearing required by this section, the department of local government finance may approve, disapprove, or reduce the amount of the proposed issue. The department of local government finance must render a decision not later than three (3) months after the hearing, and if no decision is rendered within that time, the issue is considered approved unless the department takes the extension provided for in this section. A three (3) month extension of the time period during which the decision must be rendered may be taken by the department of local government finance if the department by mail gives notice of the extension to the executive officer of the political subdivision and to the first ten (10) taxpayers who signed the petition, at least ten (10) days before the end of the original three (3) month period. If no decision is rendered within the extension period, the issue is considered approved.
(c) A:
(1) taxpayer who signed a petition referred to in subsection (a); or
(2) political subdivision against which a petition referred to in subsection (a) is filed;
may petition for judicial review of the final determination of the department of local government finance under subsection (b). The petition must be filed in the tax court not more than forty-five (45) days after the department renders its decision under subsection (b).
[Pre-1975 Property Tax Recodification Citation: 6-1-1-25 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.74, SEC.1; P.L.23-1984, SEC.7; P.L.90-2002, SEC.194; P.L.256-2003, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-7. Interest Rate in Excess of 8%; Approval by Department of Local Government Finance of Certain Bonds

Sec. 7. (a) This section does not apply to bonds, notes, or warrants for which a political subdivision:
(1) after June 30, 2008, makes a preliminary determination as described in section 3.1 or 3.5 of this chapter or a decision as described in section 5 of this chapter; or
(2) in the case of bonds, notes, or warrants not subject to section 3.1, 3.5, or 5 of this chapter, adopts a resolution or ordinance authorizing the bonds, notes, or warrants after June 30, 2008.
(b) When the proper officers of a political subdivision decide to issue any bonds, notes, or warrants which will be payable from property taxes and which will bear interest in excess of eight percent (8%) per annum, the political subdivision shall submit the matter to the department of local government finance for review. The department of local government finance may either approve or disapprove the rate of interest.
(c) This section does not apply to a school corporation.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-25 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.23-1984, SEC.8; P.L.90-2002, SEC.195; P.L.224-2007, SEC.34; P.L.146-2008, SEC.196; P.L.233-2015, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-7.5. Review and Approval by Department of Local Government Finance Not Required for Certain Bonds or Leases

Sec. 7.5. This section applies only to bonds, leases, and other debt for which a political subdivision:
(1) after June 30, 2008, makes a preliminary determination as described in section 3.1 or 3.5 of this chapter or a decision as described in section 5 of this chapter; or
(2) in the case of bonds, leases, or other obligations not subject to section 3.1, 3.5, or 5 of this chapter, adopts a resolution or ordinance authorizing the bonds, lease rental agreement, or other obligations after June 30, 2008.
Notwithstanding any other provision, review by the department of local government finance and approval by the department of local government finance are not required before a political subdivision may issue or enter into bonds, a lease, or any other obligations payable from ad valorem property taxes.
As added by P.L.146-2008, SEC.197.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-8. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-48-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.59, SEC.1. Repealed by Acts 1980, P.L.8, SEC.26.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-8.5. Repealed

Formerly: Acts 1975, P.L.54, SEC.1. Repealed by Acts 1980, P.L.8, SEC.26.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-9. Public Improvement Bonds, Ordinance, or Resolution; Construction Bidding

Sec. 9. (a) When the proper officers of a political subdivision decide to issue bonds payable from property taxes to finance a public improvement or enter into a lease rental agreement payable from property taxes to finance a public improvement, they shall adopt an ordinance or resolution which sets forth their determination to issue the bonds or enter into the lease rental agreement. Except as provided in subsection (b), the political subdivision may not advertise for or receive bids for the construction of the improvement until the expiration of:
(1) the time period within which taxpayers may file a petition:
(A) for review of or a remonstrance against the proposed issue or lease, in the case of a proposed issue or lease that is subject to section 3.1 of this chapter; or
(B) to initiate the local public question process, in the case of a proposed issue or lease that is subject to section 3.5 of this chapter; or
(2) the time period during which a petition for review of the proposed issue or lease is pending before the department of local government finance (in the case of bonds or a lease for which a petition for review may be filed with the department of local government finance).
(b) This subsection does not apply to bonds or lease rental agreements for which a political subdivision:
(1) after June 30, 2008, makes:
(A) a preliminary determination as described in section 3.1 or 3.5 of this chapter; or
(B) a decision as described in section 5 of this chapter; or
(2) in the case of bonds or lease rental agreements not subject to section 3.1 or 3.5 of this chapter and not subject to section 5 of this chapter, adopts a resolution or ordinance authorizing the bonds or lease rental agreement after June 30, 2008.
When a petition for review of a proposed issue is pending before the department of local government finance, the department may order the political subdivision to advertise for and receive bids for the construction of the public improvement. When the department of local government finance issues such an order, the political subdivision shall file a bid report with the department within five (5) days after the bids are received, and the department shall render a final decision on the proposed issue within fifteen (15) days after it receives the bid report. Notwithstanding the provisions of this subsection, a political subdivision may not enter into a contract for the construction of a public improvement while a petition for review of the bond issue which is to finance the improvement is pending before the department of local government finance.
[Pre-1975 Property Tax Recodification Citations: 6-1-49-1; 6-1-50-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.196; P.L.224-2007, SEC.35; P.L.146-2008, SEC.198.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-11. Standards; Validity of Signatures on Petition

Sec. 11. (a) This section applies to the determination of the validity of a signature on a document required for a petition and remonstrance procedure under this chapter.
(b) If:
(1) the validity of a signature is uncertain; and
(2) this section does not establish a standard to be applied in that case;
a reasonable doubt must be resolved in favor of the validity of the signature.
(c) Whenever the name of an individual, as printed or signed, contains a minor variation from the name of the individual as set forth in the relevant county records, the signature is considered valid.
(d) Whenever the residence address or mailing address of an individual contains a minor variation from the residence address or mailing address as set forth in the relevant county records, the signature is considered valid.
(e) Notwithstanding subsection (c) or (d), if the residence address or mailing address of an individual contains a substantial variation from the residence address or mailing address as set forth in the relevant county records, the signature is considered invalid.
(f) If the signature of an individual does not substantially conform with the signature of the individual in the relevant county records, the signature is considered invalid. In determining whether a signature substantially conforms with an individual's in the relevant county records, consideration shall be given to whether that lack of conformity may reasonably be attributed to the age, disability, or impairment of the individual.
As added by P.L.162-2006, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-12. Distribution of Levy Approved in Referendum

Sec. 12. (a) This section applies to taxes first due and payable in 2012 or a subsequent year.
(b) The county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved by the voters in a referendum conducted after April 30, 2010, to the taxing unit for which the referendum was conducted.
(c) The amount to be distributed under subsection (b) shall be treated as part of the referendum levy for purposes of setting tax rates for property taxes imposed after being approved by the voters in a referendum conducted after April 30, 2010.
(d) For a school corporation that conducted a referendum after November 1, 2009, and before May 1, 2010, for distributions after 2013, the county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved by the voters in the referendum, to the school corporation for which the referendum was conducted. The amount to be distributed to the school corporation shall be treated as part of the referendum levy for purposes of setting the school corporation's tax rates.
As added by P.L.203-2011, SEC.1. Amended by P.L.257-2013, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20.2. Rainy Day Fund Loans to Certain Counties › 6-1.1-20.2-2. "Eligible County"

Sec. 2. As used in this chapter, "eligible county" refers to a county in which voting equipment has been damaged or destroyed in a natural disaster.
As added by P.L.182-2009(ss), SEC.150.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20.2. Rainy Day Fund Loans to Certain Counties › 6-1.1-20.2-3. Eligible County May Apply to Board for Loan

Sec. 3. An eligible county, with the approval of the fiscal body of the eligible county, may apply to the board for a loan from the counter-cyclical revenue and economic stabilization fund.
As added by P.L.182-2009(ss), SEC.150.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20.2. Rainy Day Fund Loans to Certain Counties › 6-1.1-20.2-4. Board Determines Terms of Any Loan After Review by Budget Committee

Sec. 4. Subject to this chapter, the board, after review by the budget committee, shall determine the terms of any loan made under this chapter.
As added by P.L.182-2009(ss), SEC.150.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20.2. Rainy Day Fund Loans to Certain Counties › 6-1.1-20.2-6. Term of Loan Repayment; Penalty

Sec. 6. An eligible county receiving a loan under this chapter must repay the loan within seventy-two (72) months after the date on which the loan is made. No penalty may be imposed for repaying a loan before the term of the loan.
As added by P.L.182-2009(ss), SEC.150.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20.2. Rainy Day Fund Loans to Certain Counties › 6-1.1-20.2-7. Disbursement of Loan Proceeds by Board

Sec. 7. The board may disburse in installments the proceeds of a loan made under this chapter.
As added by P.L.182-2009(ss), SEC.150.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20.2. Rainy Day Fund Loans to Certain Counties › 6-1.1-20.2-8. Repayment of Loan by Eligible County From Any Revenue Sources

Sec. 8. An eligible county may repay a loan made under this chapter from any sources of revenue.
As added by P.L.182-2009(ss), SEC.150.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20.3. Distressed Political Subdivisions › 6-1.1-20.3-5. Staff Duties; Rules; Funding; Contracts

Sec. 5. (a) The board may employ staff 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 staff.
(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 may 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; P.L.184-2023, SEC.5; P.L.236-2023, SEC.36.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20.3. Distressed Political Subdivisions › 6-1.1-20.3-6.9. Repealed

As added by P.L.213-2015, SEC.81. Amended by P.L.127-2016, SEC.1. Repealed by P.L.213-2018(ss), SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20.3. Distressed Political Subdivisions › 6-1.1-20.3-7. Repealed

As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.206; P.L.1-2009, SEC.43. Repealed by P.L.145-2012, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20.3. Distressed Political Subdivisions › 6-1.1-20.3-7.1. Repealed

As added by P.L.241-2017, SEC.9. Amended by P.L.213-2018(ss), SEC.7. Repealed by P.L.184-2023, SEC.7 and P.L.236-2023, SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20.3. Distressed Political Subdivisions › 6-1.1-20.3-7.5. Appointment of Emergency Manager; Representation by Attorney General and Immunity From Civil Liability for Emergency Manager, Chief Financial Officer, and Chief Academic Officer

Sec. 7.5. (a) This section does not apply to a school corporation designated before July 1, 2013, as a distressed political subdivision.
(b) If a political subdivision is designated as a distressed political subdivision under this chapter, the board shall appoint an emergency manager for the distressed political subdivision. An emergency manager serves at the pleasure of the board. For purposes of IC 34-13, an emergency manager appointed under this section is acting on behalf of the distressed political subdivision and not the state.
(c) The chairperson of the board shall oversee the activities of an emergency manager.
(d) Except as provided in this chapter, the distressed political subdivision shall pay the emergency manager's compensation and reimburse the emergency manager for actual and necessary expenses.
(e) An emergency manager, a chief financial officer, or a chief academic officer is immune from civil liability for an act or omission within the scope and arising out of the performance of duties prescribed by the board under this chapter. This subsection does not apply to an act or omission that constitutes gross negligence or willful misconduct.
(f) The attorney general shall represent a member of the distressed unit appeal board, an emergency manager, a chief financial officer, or a chief academic officer in a legal action arising out of the exercise of powers granted under this chapter, if the member of the distressed unit appeal board, emergency manager, chief financial officer, or chief academic officer makes a written request to the attorney general requesting representation. The attorney general may not represent an emergency manager, a chief financial officer, or a chief academic officer under this subsection if the legal action is initiated or the claim is asserted by the emergency manager or the distressed political subdivision. If the attorney general represents a member of the distressed unit appeal board, an emergency manager, a chief financial officer, or a chief academic officer under this subsection, the member of the distressed unit appeal board, emergency manager, chief financial officer, or chief academic officer is entitled to recover attorney's fees from the losing party to the extent the member of the distressed unit appeal board, emergency manager, chief financial officer, or chief academic officer prevails. Any attorney's fees recovered shall be deposited in the state general fund.
As added by P.L.145-2012, SEC.8. Amended by P.L.257-2013, SEC.22; P.L.234-2013, SEC.4; P.L.2-2014, SEC.22; P.L.241-2017, SEC.10; P.L.213-2018(ss), SEC.8; P.L.184-2023, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20.3. Distressed Political Subdivisions › 6-1.1-20.3-8. Repealed

As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.207. Repealed by P.L.145-2012, SEC.9.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.