reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 6. District Plan › 14-33-6-14. Association of Conservancy District

Sec. 14. (a) A board may establish an association of Indiana conservancy districts and have the district become a member. The association must have as purposes the following:
(1) To assist in the assembly and dissemination of information in all aspects of the organization, financing, construction of improvements, operation, and maintenance of districts for the benefit of districts and persons desiring to establish districts.
(2) To inform persons interested in the functions of districts.
(3) Because a district is a statutory entity, to assist in recommending legislation to keep abreast of developing needs.
(b) The commission shall make the initial call to establish the association and may thereafter, together with Purdue University, give the association the reasonable assistance that the association requires.
(c) The association shall determine and elect officers and committees.
(d) Each member district may do the following:
(1) Pay reasonable annual dues.
(2) For the purpose of attending and engaging in the association's functions and affairs:
(A) employ agents and employees; and
(B) pay the expenses of the district's directors.
[Pre-1995 Recodification Citation: 13-3-3-58(b) part, (c).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The amendments made to section 4 of this chapter by P.L.97-2004 apply only to property taxes first due and payable after December 31, 2002.
As added by P.L.220-2011, SEC.300.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-1. Special Benefit Taxes

Sec. 1. (a) All the real property in the district, except the property that is exempt under section 4 of this chapter, constitutes a taxing district for the purpose of levying special benefit taxes to pay for the following:
(1) The expenses of establishing the district.
(2) General preliminary and administrative expenses.
(3) The expenses of preparing the district plan.
(4) The expenses of putting the district plan into operation by constructing the necessary works.
(5) The expenses of operating and maintaining the district.
(b) The special tax:
(1) equals the amount of benefits received; and
(2) must be based on return for the benefits.
[Pre-1995 Recodification Citation: 13-3-3-59(a).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-2. Water Supply, Treatment, and Distribution; Assessments; Tap-in Fees

Sec. 2. (a) This section applies if:
(1) a petition filed for the establishment of a district states that:
(A) the purpose for establishing the district is providing water supply, including treatment and distribution for domestic, industrial, and public use;
(B) it is the election of the petitioners to accomplish the purpose under IC 14-33-20;
(C) a special benefits tax will not be levied; and
(D) all costs will be paid for by sources other than the levy of a special benefits tax; and
(2) the statements contained in subdivision (1) are incorporated by the court into the order establishing the district.
(b) The board may not levy a special benefits tax for the purpose described in section 1(a)(1) of this chapter. All costs of accomplishing the purpose must be paid for by the following:
(1) Receipt of revenues from the sale of water.
(2) An assessment against each tract of real property served by the resulting water distribution system for the lesser of the following:
(A) Seventy-five dollars ($75).
(B) Five percent (5%) of the estimated average project cost according to the district plan of serving each tract of real property.
(c) In addition, the district may charge a fair and reasonable tap-in fee for water service.
(d) An assessment is due within sixty (60) days after notice of the assessment. The assessment is not considered an exceptional benefit, but the provisions of this article pertaining to exceptional benefits apply to the collection and enforcement of the assessment.
[Pre-1995 Recodification Citation: 13-3-3-59(b).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-3. Special Benefits Tax Rate

Sec. 3. In all districts described in IC 14-33-9-4, the special benefits tax rate may not exceed six and sixty-seven hundredths cents ($0.0667) on each one hundred dollars ($100) of assessed valuation of property in the taxing district.
[Pre-1995 Recodification Citation: 13-3-3-59(c).]
As added by P.L.1-1995, SEC.26. Amended by P.L.6-1997, SEC.160.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-4. Property Exempt From Special Benefits Tax

Sec. 4. (a) This section applies to the following tangible property owned by or held in trust for the use of a church or religious society:
(1) A building that is used for religious worship.
(2) A building that is used as a parsonage.
(3) The pews and furniture contained within a building that is used for religious worship.
(4) The land upon which a building that is used for religious worship is situated.
(5) The land, not exceeding fifteen (15) acres, upon which a building that is used as a parsonage is situated.
(b) Property is exempt from the special benefits tax that may be imposed under:
(1) IC 14-33-6-13 and section 1 of this chapter; or
(2) IC 14-33-21-5;
to the extent that the special benefits tax revenue will be used for the construction or improvement of a water impoundment project, including a lake, pond, or dam.
(c) To obtain an exemption for a parsonage, a church or religious society must provide the county auditor with an affidavit at the time the church or religious society applies for the exemption. The affidavit must:
(1) state:
(A) that all parsonages are being used to house one (1) of the church's or religious society's rabbis, priests, preachers, ministers, or pastors; and
(B) that none of the parsonages are being used to make a profit; and
(2) be signed under oath or affirmation by the church's or religious society's head rabbi, priest, preacher, minister, pastor, or designee of the official church body.
[Pre-1995 Recodification Citation: 13-3-3-59.5.]
As added by P.L.1-1995, SEC.26. Amended by P.L.264-2003, SEC.13.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-5. Additional Revenue

Sec. 5. The expenses and obligations of the district may also be paid from any of the following:
(1) The receipt of gifts from any source.
(2) The receipt of money from the federal or state government.
(3) The receipt of revenue from the sale of services or property produced incident to the accomplishment of a purpose for which the district is established.
(4) The collection of assessments from land that receives exceptional benefits from the operation of the district plan.
(5) The collection of assessments for maintenance and operation of the works of improvement.
[Pre-1995 Recodification Citation: 13-3-3-60.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-6. Notice Costs and Court Costs

Sec. 6. (a) The:
(1) cost of notice, including publication and mailing; and
(2) other costs of the court in the proceedings to establish the district;
are payable out of the general money of the county in which the court is sitting, without an appropriation having been made. The court shall order the county auditor to issue a warrant for the payment.
(b) If the petition is dismissed, the costs shall be:
(1) collected from the petitioners or the sureties of the petitioners; and
(2) repaid to the county.
(c) If the district is established, the board shall repay the county from the first money collected from the levy of a tax or the collection of an assessment.
[Pre-1995 Recodification Citation: 13-3-3-64.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-7. Costs of Establishing District; Loans and Advances

Sec. 7. (a) To pay the costs of establishing a district, including general, legal, and administrative costs and costs incident to preparing the district plan, money may be obtained from one (1) or a combination of the following methods:
(1) Gifts, loans, or grants from a state or federal agency, or both.
(2) Gifts from any source.
(3) The collection of the special benefit tax.
(4) Borrowing from private or public sources in anticipation of the collection of the tax.
(5) Advances from the general fund of the county under section 15 of this chapter.
(6) Borrowing from the economic development fund created by IC 5-28-8 for any of the purposes in IC 14-33-1-1.
(7) Borrowing from the flood control fund created by IC 5-1.2-13 for any of the purposes in IC 14-33-1-1.
(b) All persons, agencies, and departments charged with the administration and supervision of funds such as those created by IC 5-28-8 and IC 5-1.2-13 may make loans and advances to a district. The procedures, terms, and conditions of the loans must be the same as provided in the statutes establishing the funds but shall be modified and supplemented to fit this article to facilitate the financing of districts.
(c) This section does not preclude the borrowing of money for the following:
(1) Establishing the district.
(2) General, legal, and administrative costs.
(3) Costs incident to preparing the district plan in conjunction with borrowing of money to pay construction costs.
[Pre-1995 Recodification Citation: 13-3-3-65.]
As added by P.L.1-1995, SEC.26. Amended by P.L.4-2005, SEC.127; P.L.189-2018, SEC.139.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-8. Fiscal Year

Sec. 8. The fiscal year of a district is the calendar year.
[Pre-1995 Recodification Citation: 13-3-3-66.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-9. Amended District Plan; Expenses

Sec. 9. If the board is ordered to prepare an amended district plan, the board may use any source of money provided in section 7 of this chapter to defray the expense, which is a proper operating expense. The board may use for this purpose a current operating surplus available in the year the board is ordered to amend the district plan. The board may include the estimated expense of preparing an amended district plan in the budget for operating expenses in the next year.
[Pre-1995 Recodification Citation: 13-3-3-67.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-10. Loans From Federal Agencies for Works of Improvement

Sec. 10. (a) The board may apply to the federal Farmers Home Administration, the United States Department of Housing and Urban Development, or any other federal agency authorized to make loans for works of improvement for a long term or short term loan to cover the following:
(1) Expenses of establishing the district.
(2) General, legal, and administrative expenses.
(3) Costs of engineering or other costs of preparing the district plan.
(4) Costs of putting the district plan into effect by the necessary construction, maintenance, and operation of the works of improvement that have been authorized by the approval of the district plan.
(5) Refinancing a loan whose proceeds have been used for any of the purposes described in this subsection.
(b) A loan under this section:
(1) may be evidenced by one (1) installment note or by a series of notes; and
(2) may be secured by:
(A) revenues; or
(B) the collection of the special benefits tax levied on the real property in the district.
If a loan is secured by a pledge of collection of the tax, the loan may be paid in whole or in part by revenues or the collection of assessments.
(c) If the board decides not to evidence the financing with a federal agency by an installment note or series of notes and instead prepares a bond issue, the bond issue may, in whole or in part, be offered for sale to the federal agency without:
(1) a public offering; or
(2) the securing of competitive bids on the bond offering.
(d) Repayment of a loan begins at the time upon which the board and the federal agency agree. The:
(1) amount of interest;
(2) time of making payments of interest; and
(3) interval at which interest must be paid;
are subject to the agreement of the parties.
[Pre-1995 Recodification Citation: 13-3-3-68(a), (c), (d).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-11. Petition for Approval of Financial Commitments

Sec. 11. (a) Before making firm financial commitments under section 10 of this chapter with a federal agency, the board must file a petition for approval of the proposed action in the court. The petition must state:
(1) the purpose;
(2) the amount; and
(3) the terms;
of the proposed loan.
(b) The court shall set a date for a hearing, giving priority to the hearing in determining the date. However, the court must allow at least twenty-one (21) days for interested persons to file exceptions. The court shall order notice for the hearing as the court considers necessary, but publication must at least be made in each county having land in the district in accordance with IC 5-3-1 as if the notice affected county business. The notice must state in summary form the contents of the petition.
(c) If at the hearing the court finds that:
(1) the loan as proposed in the petition is necessary for the accomplishment of the purpose of the district; and
(2) the terms and conditions are reasonable and probably are as beneficial to the district as would be obtainable in private, competitive financial markets;
the court shall approve the petition and authorize the board to make firm commitments for the loan.
(d) Upon approval by the court, the board may levy the special benefits taxes necessary for the repayment of the loan.
[Pre-1995 Recodification Citation: 13-3-3-68(b), (e) part.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-12. District Plan to Include Federal Agency Agreements

Sec. 12. The board shall include agreements made with a federal agency under section 10 of this chapter in the district plan if agreements have been made at the time of submission of the plan to the commission.
[Pre-1995 Recodification Citation: 13-3-3-68(e) part.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-13. Special Benefits Tax Levied Although District Plan Abandoned

Sec. 13. The levy of the tax for special benefits may be made although an attempt to formulate a district plan has been abandoned because of:
(1) changed conditions;
(2) impracticability; or
(3) other reasons;
if money is necessary to meet valid obligations of the district.
[Pre-1995 Recodification Citation: 13-3-3-69.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-14. Note Issuance

Sec. 14. (a) In anticipation of the money to be received from any source, a board may borrow money by issuing notes. The notes:
(1) must mature in not more than two (2) years; and
(2) may be renewed for periods of not more than two (2) years.
(b) The borrowing may be by direct negotiation with any of the following:
(1) A bank or savings association licensed to do business in Indiana.
(2) An agent of the state or federal government.
[Pre-1995 Recodification Citation: 13-3-3-70.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-15. County Auditor Issuing Warrants for Money

Sec. 15. (a) To pay all:
(1) necessary expenses of establishing a district;
(2) general, legal, and administrative costs; and
(3) costs incident to preparing the district plan;
the court may order the auditor of the county in which the court is sitting to issue warrants to the district for money necessary to meet these expenses.
(b) If at least two (2) counties have land in the district, the court shall order the auditor of each other county to reimburse the paying county from the other county's general fund by issuing warrants in amounts that the court estimates will be reasonable in relation to the estimated benefits that the land in each county will receive from the operation of the district.
[Pre-1995 Recodification Citation: 13-3-3-71.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-16. Necessary Expenses

Sec. 16. (a) The necessary expenses of establishing a district include the following:
(1) Costs of printing, publication, mailing, surveying, and abstracting.
(2) Court costs.
(3) Reasonable attorney's fees for establishing the district.
(4) Reasonable engineering fees for preliminary studies.
(b) General, legal, and administrative costs and costs incident to preparing a district plan include the following:
(1) Payment of directors.
(2) Secretarial services.
(3) Transportation, administrative, engineering, and legal fees.
(4) Printing, mailing, basic supplies, office equipment, and rental of office space.
[Pre-1995 Recodification Citation: 13-3-3-72.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 7. Payment of Expenses › 14-33-7-17. Repayment of Money Advanced to District

Sec. 17. A district shall promptly repay any money that is advanced to the district from:
(1) the general fund of a county; or
(2) the economic development fund created by IC 5-28-8;
from money received through the collection of an authorized tax or assessment.
[Pre-1995 Recodification Citation: 13-3-3-73.]
As added by P.L.1-1995, SEC.26. Amended by P.L.4-2005, SEC.128.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-1. Appointment; Duties

Sec. 1. At the time of making the order approving the district plan but not later than thirty (30) days following the completion of construction of the works of improvement provided for in the district plan, and upon petition of the board or of a freeholder whose land is subject to the special benefits tax, the court shall appoint three (3) competent, disinterested persons to constitute the board of appraisers of the district. The board of appraisers has one (1) or both of the following functions as the court in the order appointing the appraisers directs:
(1) To determine the damages or limitation on special benefits to real property in the district resulting from the carrying out of the district plan, including the compensation to be paid the owners and others having an interest in land that is needed by the district, either in fee simple or by subjection to an easement. The land or easement is considered appropriated to the use of the district by the order of the court approving the district plan, which is implemented by construction drawings, specifications, and refined cost estimates on that part of the works of improvement that damage the land. If a district plan is implemented later, the land is considered appropriated to the use of the district by the resolution of the board of directors confirming the adoption of the construction drawings, specifications, and refined cost estimates as provided by IC 14-33-6-10. The board of appraisers shall base the appraisal of damages on the date the land is considered appropriated. Land or easements are considered appropriated by the order of the court or the resolution of the board of directors only if the owner of the land is notified in the manner provided by IC 14-33-2-12 stating that the district plan or construction drawings and specifications contemplate the appropriation of the owner's land or easement.
(2) To determine the existence and amount of exceptional benefits that accrue to real property in the district due to the execution of the district plan.
[Pre-1995 Recodification Citation: 13-3-3-61(a).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-2. Oath; Quorum; Vacancies; Compensation

Sec. 2. (a) Before beginning the duties, each appraiser must take and subscribe to an oath that the appraiser will faithfully and impartially discharge the duties.
(b) A majority of the board of appraisers constitutes a quorum, and a quorum is sufficient for decisions.
(c) Each appraiser holds office until excused by the court, and the court shall fill all vacancies in the board of appraisers resulting from being excused, resignation, or inability to serve.
(d) The court shall determine and approve the compensation of each of the appraisers and shall base the compensation on the work performed and the professional qualifications of each appraiser. The compensation shall be paid out of district money.
[Pre-1995 Recodification Citation: 13-3-3-61(b).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-3. Necessary Assistance Furnished to Appraisers

Sec. 3. The board of directors shall furnish necessary assistance to the appraisers, including the services of the attorney, engineer, secretary, and other agents and employees of the board of directors.
[Pre-1995 Recodification Citation: 13-3-3-61(c).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-4. Damages; Eminent Domain

Sec. 4. If the board of appraisers has the function of determining damages, the board of directors may continue to make settlement directly with the persons who own or have an interest in all or any real property needed by the district. The board of directors also may acquire any needed real property or easement by eminent domain proceedings according to statute.
[Pre-1995 Recodification Citation: 13-3-3-61(d).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-5. Appraisal of Damages to Property

Sec. 5. (a) In determining damages, the board of directors shall give the appraisers the description of land needed in fee simple and of land over which an easement is needed. If an easement is designated by the board of directors, the purpose and extent of the easement must be definitely stated.
(b) The appraisers shall do the following:
(1) Appraise the real property and the amount of damages.
(2) Make a report to the court of the findings.
(c) If the board of appraisers does not return an appraisal of damages to real property, that constitutes a finding that damages will not be sustained by that real property.
[Pre-1995 Recodification Citation: 13-3-3-61(e).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-6. Determination of Exceptional Benefits

Sec. 6. If the board of appraisers has the function of determining the existence and amount of exceptional benefits, the appraisers shall become familiar with the details of the district plan and the real property affected by the district plan. In making the determinations, the appraisers must give due consideration and credit to the following:
(1) Any other works of improvement already constructed or under construction.
(2) Contributions that form a useful part of the work of the district according to the district plan.
[Pre-1995 Recodification Citation: 13-3-3-61(f).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-7. Exceptional Benefits From Flood Prevention and Control or Improved Drainage

Sec. 7. (a) In determining the existence and amount of exceptional benefits resulting from the accomplishment of the purpose of:
(1) flood prevention and control;
(2) improving drainage; or
(3) both;
for a district having a district plan incorporating a watershed work plan prepared in cooperation with the United States Secretary of Agriculture under the federal Watershed Protection and Flood Prevention Act, as amended (16 U.S.C. 1001 et seq.), the appraisers shall be guided in their determination of what real property receives exceptional benefits by the studies of the United States Natural Resources Conservation Service regarding land to be benefited that have been incorporated onto a map of the watershed and made a part of the district plan.
(b) The only other real property that the appraisers may consider as exceptionally benefited is real property that has a higher and better use as an incidental result of the works of improvement.
[Pre-1995 Recodification Citation: 13-3-3-61(g).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-8. Exceptional Benefits From Sewage Collection, Treatment, and Disposal

Sec. 8. (a) In determining the existence and amount of exceptional benefits resulting from the purpose of sewage collection, treatment, and disposal, the appraisers shall consider as exceptionally benefited the following:
(1) Real property that would not pay special benefits taxes for the support of the system.
(2) Real property that requires greater capacity of collecting or treating equipment because of intensive use.
(b) The determination of exceptional benefits from the accomplishment of this purpose is always subject to amendment or supplement as a result of changed land use.
(c) Exceptional benefits may be assessed on an annual basis as long as the exceptional conditions exist.
[Pre-1995 Recodification Citation: 13-3-3-61(h).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-9. Report of Findings

Sec. 9. The board of appraisers shall make a report of the findings to the court as the court orders. All the findings concerning both damages and exceptional benefits may be made in one (1) report or in separate reports at different times. In addition, the report may be made for damages or exceptional benefits, or both, periodically as the district plan is implemented.
[Pre-1995 Recodification Citation: 13-3-3-61(i).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-10. Contents of Report

Sec. 10. (a) The report of the board of appraisers must state the following:
(1) The name of the record owner of the real property appraised.
(2) If damages are assessed, the following:
(A) The names of other persons entitled to share in the award.
(B) The best known mailing address of the persons.
(C) A description of the property appraised.
(D) The amount of damages or exceptional benefits, or both.
(b) An error in:
(1) the names or addresses of the owners or other persons; or
(2) the descriptions;
does not invalidate the appraisal or the levy of assessments if a sufficient description is given to identify the land.
(c) A majority of the board of appraisers shall sign the report.
(d) One (1) copy of the report shall be filed in the office of the district.
[Pre-1995 Recodification Citation: 13-3-3-61(j).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-11. Sewer Main Installation as Exceptional Benefit

Sec. 11. The board of appraisers may report, subject to the finding and approval of the court, that an increase in fair market value of real property caused by the installation of a sewer main through or adjacent to the property is an exceptional benefit to the property regardless of the use of the sewer main by the owners or occupiers of the property.
[Pre-1995 Recodification Citation: 13-3-3-61(k).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-12. Hearing; Notice

Sec. 12. (a) Upon the filing of each report of the board of appraisers with the court, the court shall set a date for hearing on the report.
(b) The court shall order notice of the hearing on the report of the board of appraisers as follows:
(1) By at least one (1) publication in one (1) newspaper of general circulation in each county having land in the district at least thirty (30) days before the date of the hearing on the report.
(2) To each freeholder owning land named in the report and to each person who is named in the report by mail at least twenty (20) days before the date of the hearing, first class postage prepaid, according to the records of the county auditor.
(3) By mail to the office of the district at least twenty (20) days before the date of the hearing, first class postage prepaid.
[Pre-1995 Recodification Citation: 13-3-3-62(a), (b).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-13. Acceptance of Appraisal; Acquiescence in Failure to Appraise Damages; Exceptions

Sec. 13. (a) A freeholder who owns land in the district or any person may accept the appraisal of the board of appraisers of exceptional benefits or damages to real property:
(1) to be taken or used; and
(2) in which the person is an interested person.
(b) The same owner or person may acquiesce in the failure of the board of appraisers to appraise damages in favor of the interested person. The owner or person is considered to have acquiesced in the failure to appraise damages unless, within the time limit prescribed by the notice of hearing on the report of the board of appraisers, the interested person files an exception to the appraisers' report specifying in the exceptions:
(1) the appraisal of exceptional benefits or damages; or
(2) the land or easement to be taken in which the owner or person is an interested person.
[Pre-1995 Recodification Citation: 13-3-3-62(c).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-14. Exceptions to Board of Appraisers' Report

Sec. 14. The board of directors may, within the time limit prescribed by the notice of hearing on the report of the board of appraisers, file exceptions to the report of the board of appraisers specifying in the exceptions:
(1) the appraisal of exceptional benefits or damages; or
(2) the land or easement to be taken that the board of directors complains as being excessive.
[Pre-1995 Recodification Citation: 13-3-3-62(d).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-15. Board's Determinations as Prima Facie Correct

Sec. 15. The determinations of the board of appraisers is considered prima facie correct. A person excepting is entitled to open and close.
[Pre-1995 Recodification Citation: 13-3-3-62(e).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-16. Amendment of Board's Report; Court Order

Sec. 16. (a) At the hearing the court may order the report of the board of appraisers amended to conform with the evidence. The court then shall enter an order:
(1) dismissing the report; or
(2) approving the report.
(b) An appeal of the order may be made to the supreme court within thirty (30) days.
[Pre-1995 Recodification Citation: 13-3-3-62(f).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 8. Board of Appraisers › 14-33-8-17. Approval of Report; Payment of Appraisal; Possession of Appropriated Property

Sec. 17. When the report of the board of appraisers regarding damages is approved by the court, the board of directors may do the following:
(1) Pay to the clerk of the court the amount of the appraisal.
(2) Take possession of and hold the interest in the real property appropriated.
[Pre-1995 Recodification Citation: 13-3-3-62(g).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 9. Budget and Tax Levy Procedures › 14-33-9-1. District Budget

Sec. 1. (a) Except as provided in IC 6-1.1-17-20, the budget of a district:
(1) must be prepared and submitted:
(A) at the same time;
(B) in the same manner; and
(C) with notice;
as is required by statute for the preparation of budgets by municipalities; and
(2) if the district imposes a levy, is subject to the same review by the department of local government finance as is required by statute for the budgets of municipalities.
However, a district that does not impose a levy under subdivision (2) shall give notice of the hearing on the proposed budget and submit the adopted budget in the manner prescribed by the department of local government finance. The budget of a district that does not impose a levy under subdivision (2) shall not be considered subject to review by the department of local government finance under IC 6-1.1-17-16.
(b) If a district is established in more than one (1) county:
(1) except as provided in subsection (c), the budget shall be certified to the auditor of the county in which is located the court that had exclusive jurisdiction over the establishment of the district; and
(2) notice must be published in each county having land in the district. Any taxpayer in the district is entitled to be heard before the fiscal body of each county having jurisdiction.
(c) If one (1) of the counties in a district contains either a first or second class city located in whole or in part in the district, the budget:
(1) shall be certified to the auditor of that county; and
(2) is subject to review at the county level only by the fiscal body of that county.
[Pre-1995 Recodification Citation: 13-3-3-74(a).]
As added by P.L.1-1995, SEC.26. Amended by P.L.90-2002, SEC.374; P.L.224-2007, SEC.106; P.L.146-2008, SEC.428; P.L.182-2009(ss), SEC.301; P.L.255-2017, SEC.31; P.L.257-2019, SEC.87; P.L.38-2021, SEC.57.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 9. Budget and Tax Levy Procedures › 14-33-9-2. Operation and Maintenance Expenses

Sec. 2. (a) The board shall budget annually the necessary money to meet the probable expenses of operation and maintenance of the district, including the following:
(1) Repairs.
(2) Fees.
(3) Salaries.
(4) Depreciation on all depreciable assets.
(5) Rents.
(6) Supplies.
(b) Subject to any budget review and approval required under this chapter, the board may add not more than ten percent (10%) of the total for contingencies.
[Pre-1995 Recodification Citation: 13-3-3-91.]
As added by P.L.1-1995, SEC.26. Amended by P.L.182-2009(ss), SEC.302.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 9. Budget and Tax Levy Procedures › 14-33-9-3. Deductions From Operation and Maintenance Expenses

Sec. 3. (a) The board shall deduct from the operation and maintenance expenses estimated under section 2 of this chapter the following:
(1) Any revenue actually received during the current year.
(2) Other money not obligated to paying or protecting the bonds or notes of the district.
(b) The board shall carry forward the balance after making the deduction required by subsection (a).
(c) The board shall next determine the amount of interest due and the principal amount of bonds maturing the second year after the year in which the board is meeting. To this amount the board shall add five percent (5%) in the first year the board meets with bonds outstanding to provide for contingencies. After that time and until all bonds are retired, the board shall add the necessary amount to maintain a five percent (5%) contingency reserve.
(d) If the board has been forced to borrow money for a short term for a legitimate purpose, the board shall also determine the amount of principal and interest due on the loan.
(e) The board shall then total the balance.
(f) From the assessment roll, the board shall then determine the amount of unpaid installments due in the next year on assessments that have been made and deduct this from the total. The board shall then determine the necessary levy of the special benefits tax to provide money to meet the expenses thus calculated.
(g) After review by the department of local government finance as provided in section 1 of this chapter, the board of directors shall certify to the auditor of each county for collection the levy of the tax and the installment of any assessment.
[Pre-1995 Recodification Citation: 13-3-3-92.]
As added by P.L.1-1995, SEC.26. Amended by P.L.90-2002, SEC.375.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 9. Budget and Tax Levy Procedures › 14-33-9-4. Hearing on Budget in Certain Counties

Sec. 4. (a) This section applies to districts:
(1) established after July 1, 1983; and
(2) containing all or part of a county having a population of more than three hundred fifty thousand (350,000) and less than four hundred thousand (400,000).
(b) Each year the board shall submit two (2) copies of the estimated budget formulated by the district for the next budget year to the fiscal body of the county described in subsection (a) at least ten (10) days before the board holds the public hearing on the estimated budget under IC 6-1.1-17-3.
(c) The fiscal body:
(1) shall hold a public hearing on the budget; and
(2) may lower but may not increase any item in the estimated budget.
Notice of the hearing shall be published in accordance with IC 5-3-1, except that notice must be published at least five (5) days before the hearing date.
(d) The county fiscal body shall deliver two (2) copies of the budget approved under subsection (c) to the board at least two (2) days before the date fixed for the public hearing on the budget held by the board under IC 6-1.1-17-3. The board may not approve a total budget in excess of the amount approved by the county fiscal body.
[Pre-1995 Recodification Citation: 13-3-3-74.5.]
As added by P.L.1-1995, SEC.26. Amended by P.L.104-2022, SEC.98.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 9. Budget and Tax Levy Procedures › 14-33-9-5. Treatment of Tax Levy

Sec. 5. (a) Upon approval by the department of local government finance, the board of directors shall certify the tax levy to the auditor of each county having land in the district.
(b) The auditor of each county shall have the levy entered on the tax records of the county treasurer for collection.
(c) The county treasurer shall collect the tax at the same time as other property taxes are collected.
(d) After collection, in June and December, the auditor of each county shall issue a warrant on the county treasurer to transfer the money collected to the board of directors.
[Pre-1995 Recodification Citation: 13-3-3-75.]
As added by P.L.1-1995, SEC.26. Amended by P.L.90-2002, SEC.376.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 9. Budget and Tax Levy Procedures › 14-33-9-6. Application of Chapter

Sec. 6. Sections 1 and 5 of this chapter apply to:
(1) budgets;
(2) levy of taxes; and
(3) collection of taxes;
both before and after a district plan is approved.
[Pre-1995 Recodification Citation: 13-3-3-76.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 9. Budget and Tax Levy Procedures › 14-33-9-7. Special Benefits Tax

Sec. 7. The special benefits tax levied by a district is a primary lien on real property in the district equal to other taxes imposed on real property. The same provisions of other taxes regarding collections, penalties, and sale of property for delinquencies apply to this tax.
[Pre-1995 Recodification Citation: 13-3-3-94.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 9. Budget and Tax Levy Procedures › 14-33-9-8. District's Property and Income Exempt

Sec. 8. A district's property and income are exempt from taxation by the state and political subdivisions of the state.
[Pre-1995 Recodification Citation: 13-3-3-74(b).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 9. Budget and Tax Levy Procedures › 14-33-9-9. District Not Considered Municipal Corporation

Sec. 9. A district is not considered a municipal corporation with respect to limitations on the amount of the district's indebtedness irrespective of how that indebtedness is secured in a pledge of the district.
[Pre-1995 Recodification Citation: 13-3-3-74(c).]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 9. Budget and Tax Levy Procedures › 14-33-9-10. Special Benefits Tax; Statement Processing Charge

Sec. 10. A conservancy district may require a statement processing charge on a special benefits tax statement. A special benefits tax liability assessed under this chapter of less than ten dollars ($10) on a parcel may be increased to not more than ten dollars ($10). The difference between the actual liability and the amount that appears on the statement is a statement processing charge. The statement processing charge is considered a part of the tax liability.
As added by P.L.6-1997, SEC.243.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 9. Budget and Tax Levy Procedures › 14-33-9-11. Reservoir Conservancy District Maximum Annual Special Benefits Tax Levy

Sec. 11. (a) This section applies only to a reservoir conservancy district established under IC 14-33-24.
(b) Notwithstanding IC 14-33-7-1(b) and IC 14-33-21-5, the maximum annual levy of the special benefits tax imposed by the board of a reservoir conservancy district established under IC 14-33-24 is two million dollars ($2,000,000). The department of local government finance shall annually calculate the special benefits tax rate of the reservoir conservancy district which, when applied to the assessed valuation of the real property located within the boundaries of the reservoir conservancy district and not exempt from the special benefits tax, will produce revenue in the amount of the annual levy determined by the board of the reservoir conservancy district. The amount of the annual levy may be less than two million dollars ($2,000,000) but may not exceed two million dollars ($2,000,000).
(c) The board of a reservoir conservancy district shall certify under section 5(a) of this chapter to the auditor of each county having land in the reservoir conservancy district the special benefits tax rate calculated by the department of local government finance under subsection (b) that will produce the revenue amount of the annual levy determined by the board of the reservoir conservancy district, which may be less than two million dollars ($2,000,000) but may not exceed two million dollars ($2,000,000).
(d) The assessed value growth quotient determined under IC 6-1.1-18.5-2 does not apply to the amount of the maximum annual levy that may be imposed under this section.
As added by P.L.148-2020, SEC.15.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 10. Assessments › 14-33-10-1. Assessment Roll

Sec. 1. (a) If the appraisers have determined that there are exceptional benefits to real property, the board of directors shall prepare an assessment roll from the appraisers' report as approved by the court. The assessment roll consists of the following:
(1) A description of each parcel of real property exceptionally benefited.
(2) The name of the owner as listed on the tax duplicate or described in the appraisers' report as approved by the court.
(3) The amount of the assessment.
(b) The assessment roll shall be distributed as follows:
(1) One (1) copy shall be recorded in the office of the recorder of each county in which real property exceptionally benefited is located.
(2) One (1) copy shall be filed with the auditor of each county in which land of a district exceptionally benefited is located.
(3) One (1) copy shall be kept on file in the office of the district.
(c) Assessments for exceptional benefits are a lien upon each parcel of real property against which the exceptional benefits are assessed from the date that the assessment is approved by the court.
[Pre-1995 Recodification Citation: 13-3-3-77.]
As added by P.L.1-1995, SEC.26.
2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 33. Conservancy Districts › Chapter 10. Assessments › 14-33-10-2. Publication of Notice; Payment

Sec. 2. (a) The board shall give notice by publication once a week for two (2) successive weeks:
(1) with each publication of notice:
(A) in two (2) newspapers of general circulation in each county having land in the district; or
(B) in one (1) newspaper in the county if there is only one (1) newspaper of general circulation; or
(2) with the first publication of notice in the newspaper or newspapers as provided in subdivision (1), and the second publication of notice:
(A) in accordance with IC 5-3-5; and
(B) on the official web site of the district.
The notice shall state the date that assessments are due and payable not later than sixty (60) days after the date of the last publication.
(b) Payment of assessments shall be made at:
(1) the office of the board; or
(2) if the court orders, the offices of the treasurers of the counties.
(c) The owners of real property assessed for exceptional benefits are entitled to make payment in full unless exceptional benefits are assessed annually and paid with special benefits taxes to the county treasurer. If payment is made in full, the board shall do the following:
(1) Note the payment in the assessment roll in the board's office.
(2) Give a receipt to the landowner paying the assessment.
(3) Enter satisfaction of the lien of the assessment in the appropriate record in the office of the recorder where the assessment is recorded.
(d) The payment of the assessment does not relieve the real property from being subject to the following:
(1) A special benefits tax.
(2) An annual assessment for maintenance and operation based upon the original exceptional benefit assessment.
[Pre-1995 Recodification Citation: 13-3-3-78.]
As added by P.L.1-1995, SEC.26. Amended by P.L.152-2021, SEC.20.