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IC 6-1.1-20-1
"Bonds" defined
Sec. 1. For purposes of this chapter, the term "bonds" means any
bonds or other evidences of indebtedness payable from property
taxes, but does not include:
(1) notes representing loans under IC 36-2-6-18, IC 36-3-4-22,
IC 36-4-6-20, or IC 36-5-2-11 which are payable within five (5)
years after issuance;
(2) warrants representing temporary loans which are payable
out of taxes levied and in the course of collection;
(3) a lease;
(4) obligations; or
(5) funding, refunding, or judgment funding bonds of political
subdivisions.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.37-1988,
SEC.8; P.L.25-1995, SEC.39; P.L.146-2008, SEC.187.
IC 6-1.1-20-1.1
"Controlled project" defined
Sec. 1.1. As used in this chapter, "controlled project" means any
project financed by bonds or a lease, except for the following:
(1) A project for which the political subdivision reasonably
expects to pay:
(A) debt service; or
(B) lease rentals;
from funds other than property taxes that are exempt from the
levy limitations of IC 6-1.1-18.5 or (before January 1, 2009)
IC 20-45-3. A project is not a controlled project even though the
political subdivision has pledged to levy property taxes to pay
the debt service or lease rentals if those other funds are
insufficient.
(2) A project that will not cost the political subdivision more
than the lesser of the following:
(A) Two million dollars ($2,000,000).
(B) An amount equal to one percent (1%) of the total gross
assessed value of property within the political subdivision on
the last assessment date, if that amount is at least one million
dollars ($1,000,000).
(3) A project that is being refinanced for the purpose of
providing gross or net present value savings to taxpayers.
(4) A project for which bonds were issued or leases were
entered into before January 1, 1996, or where the state board of
tax commissioners has approved the issuance of bonds or the
execution of leases before January 1, 1996.
(5) A project that is required by a court order holding that a
federal law mandates the project.
IC 6-1.1-20-1.2
"Debt service" defined
Sec. 1.2. As used in this chapter, "debt service" means principal
of and interest on bonds. The term includes the repayment of an
advance from the common school fund under IC 20-49-4-8.
As added by P.L.25-1995, SEC.41. Amended by P.L.2-2006, SEC.52.
IC 6-1.1-20-1.3
"Lease" defined
Sec. 1.3. As used in this chapter, "lease" means a lease by a
political subdivision of any project with lease rentals payable from
property taxes that are exempt from the levy limitations of
IC 6-1.1-18.5 or (before January 1, 2009) IC 20-45-3.
As added by P.L.25-1995, SEC.42. Amended by P.L.2-2006, SEC.53;
P.L.146-2008, SEC.189.
IC 6-1.1-20-1.4
"Lease rentals" defined
Sec. 1.4. As used in this chapter, "lease rentals" means the
payments required under a lease.
As added by P.L.25-1995, SEC.43.
IC 6-1.1-20-1.5
"Obligations" defined
Sec. 1.5. As used in this chapter, "obligations" refers to a contract
or promise to pay of a political subdivision that would be considered
a bond or lease under this chapter but for the fact that it is payable
solely from funds other than property taxes.
As added by P.L.25-1995, SEC.44.
IC 6-1.1-20-1.7
"Project" defined
Sec. 1.7. As used in this chapter, "project" means any project or
purpose for which a political subdivision may issue bonds or enter
into leases, including a sale-lease back of an existing building.
As added by P.L.25-1995, SEC.46.
IC 6-1.1-20-1.8
"County voter registration office" defined
Sec. 1.8. As used in this chapter, "county voter registration office"
means the following:
(1) A board of registration established under IC 3-7-12 or by a
county executive acting under IC 3-7-12.
(2) A board of elections and registration established under
IC 3-6-5.2 or IC 3-6-5.4.
(3) The office of the circuit court clerk of a county in which a
board has not been established as described in subdivision (1)
or (2).
As added by P.L.219-2007, SEC.58.
IC 6-1.1-20-1.9
"Registered voter", "eligible voter", and "owner of property"
defined
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.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.25-1995,
SEC.47.
IC 6-1.1-20-3
Repealed
(Repealed by P.L.25-1995, SEC.94.)
IC 6-1.1-20-3.1 Version a
Procedures required before imposing property taxes for bonds or
lease for certain projects; petition requesting initiation of petition
and remonstrance process
Note: This version of section effective until 5-10-2011. See also
following version of this section, effective 5-10-2011.
Sec. 3.1. (a) This section applies only to the following:
(1) A controlled project (as defined in section 1.1 of this
chapter as in effect June 30, 2008) for which the proper officers
of a political subdivision make a preliminary determination in
the manner described in subsection (b) before July 1, 2008.
(2) An elementary school building, middle school building, or
other school building for academic instruction that:
(A) is a controlled project;
(B) will be used for any combination of kindergarten through
grade 8;
(C) will not be used for any combination of grade 9 through
grade 12; and
(D) will not cost more than ten million dollars
($10,000,000).
(3) A high school building or other school building for
academic instruction that:
(A) is a controlled project;
(B) will be used for any combination of grade 9 through
grade 12;
(C) will not be used for any combination of kindergarten
through grade 8; and
(D) will not cost more than twenty million dollars
($20,000,000).
(4) Any other controlled project that:
(A) is not a controlled project described in subdivision (1),
(2), or (3); and
(B) will not cost the political subdivision more than the
lesser of the following:
(i) Twelve million dollars ($12,000,000).
(ii) An amount equal to one percent (1%) of the total gross
assessed value of property within the political subdivision
on the last assessment date, if that amount is at least one
million dollars ($1,000,000).
(b) A political subdivision may not impose property taxes to pay
debt service on bonds or lease rentals on a lease for a controlled
project without completing the following procedures:
(1) The proper officers of a political subdivision shall:
(A) publish notice in accordance with IC 5-3-1; and
(B) send notice by first class mail to the circuit court clerk
and to any organization that delivers to the officers, before
January 1 of that year, an annual written request for such
notices;
of any meeting to consider adoption of a resolution or an
ordinance making a preliminary determination to issue bonds or
enter into a lease and shall conduct a public hearing on a
preliminary determination before adoption of the resolution or
ordinance.
(2) When the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease
for a controlled project, the officers shall give notice of the
preliminary determination by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the circuit court clerk and to the
organizations described in subdivision (1)(B).
requested by the owner or owners or the registered voter. Each
form must be accompanied by instructions detailing the
requirements that:
(A) the carrier and signers must be owners of property or
registered voters;
(B) the carrier must be a signatory on at least one (1)
petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identify
themselves as owners of property or registered voters and may
be allowed to pick up additional copies to distribute to other
owners of property or registered voters. Each person signing a
petition must indicate whether the person is signing the petition
as a registered voter within the political subdivision or is
signing the petition as the owner of property within the political
subdivision. A person who signs a petition as a registered voter
must indicate the address at which the person is registered to
vote. A person who signs a petition as an owner of property
must indicate the address of the property owned by the person
in the political subdivision.
(6) Each petition must be verified under oath by at least one (1)
qualified petitioner in a manner prescribed by the state board of
accounts before the petition is filed with the county voter
registration office under subdivision (7).
(7) Each petition must be filed with the county voter
registration office not more than thirty (30) days after
publication under subdivision (2) of the notice of the
preliminary determination.
(8) The county voter registration office shall determine whether
each person who signed the petition is a registered voter. The
county voter registration office shall not more than fifteen (15)
business days after receiving a petition forward a copy of the
petition to the county auditor. Not more than ten (10) business
days after receiving the copy of the petition, the county auditor
shall provide to the county voter registration office a statement
verifying:
(A) whether a person who signed the petition as a registered
voter but is not a registered voter, as determined by the
county voter registration office, is the owner of property in
the political subdivision; and
(B) whether a person who signed the petition as an owner of
property within the political subdivision does in fact own
property within the political subdivision.
(9) The county voter registration office shall not more than ten
(10) business days after receiving the statement from the county
auditor under subdivision (8) make the final determination of
the number of petitioners that are registered voters in the
political subdivision and, based on the statement provided by
the county auditor, the number of petitioners that own property
within the political subdivision. Whenever the name of an
individual who signs a petition form as a registered voter
contains a minor variation from the name of the registered voter
as set forth in the records of the county voter registration office,
the signature is presumed to be valid, and there is a presumption
that the individual is entitled to sign the petition under this
section. Except as otherwise provided in this chapter, in
determining whether an individual is a registered voter, the
county voter registration office shall apply the requirements and
procedures used under IC 3 to determine whether a person is a
registered voter for purposes of voting in an election governed
by IC 3. However, an individual is not required to comply with
the provisions concerning providing proof of identification to
be considered a registered voter for purposes of this chapter. A
person is entitled to sign a petition only one (1) time in a
particular petition and remonstrance process under this chapter,
regardless of whether the person owns more than one (1) parcel
of real property, mobile home assessed as personal property, or
manufactured home assessed as personal property or a
combination of those types of property within the subdivision
and regardless of whether the person is both a registered voter
in the political subdivision and the owner of property within the
political subdivision. Notwithstanding any other provision of
this section, if a petition is presented to the county voter
registration office within forty-five (45) days before an election,
the county voter registration office may defer acting on the
petition, and the time requirements under this section for action
by the county voter registration office do not begin to run until
five (5) days after the date of the election.
(10) The county voter registration office must file a certificate
and each petition with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the issuance
of the bonds or the execution of a lease, if the political
subdivision is not a township;
within thirty-five (35) business days of the filing of the petition
requesting a petition and remonstrance process. The certificate
must state the number of petitioners that are owners of property
within the political subdivision and the number of petitioners
who are registered voters residing within the political
subdivision.
If a sufficient petition requesting a petition and remonstrance process
is not filed by owners of property or registered voters as set forth in
this section, the political subdivision may issue bonds or enter into
a lease by following the provisions of law relating to the bonds to be
issued or lease to be entered into.
IC 6-1.1-20-3.1 Version b
Procedures to be completed by political subdivision before
imposing property taxes for bonds or lease for certain projects
Note: This version of section effective 5-10-2011. See also
preceding version of this section, effective until 5-10-2011.
Sec. 3.1. (a) This section applies only to the following:
(1) A controlled project (as defined in section 1.1 of this
chapter as in effect June 30, 2008) for which the proper officers
of a political subdivision make a preliminary determination in
the manner described in subsection (b) before July 1, 2008.
(2) An elementary school building, middle school building, or
other school building for academic instruction that:
(A) is a controlled project;
(B) will be used for any combination of kindergarten through
grade 8;
(C) will not be used for any combination of grade 9 through
grade 12; and
(D) will not cost more than ten million dollars
($10,000,000).
(3) A high school building or other school building for
academic instruction that:
(A) is a controlled project;
(B) will be used for any combination of grade 9 through
grade 12;
(C) will not be used for any combination of kindergarten
through grade 8; and
(D) will not cost more than twenty million dollars
($20,000,000).
(4) Any other controlled project that:
(A) is not a controlled project described in subdivision (1),
(2), or (3); and
(B) will not cost the political subdivision more than the
lesser of the following:
(i) Twelve million dollars ($12,000,000).
(ii) An amount equal to one percent (1%) of the total gross
assessed value of property within the political subdivision
on the last assessment date, if that amount is at least one
million dollars ($1,000,000).
(b) A political subdivision may not impose property taxes to pay
debt service on bonds or lease rentals on a lease for a controlled
project without completing the following procedures:
(1) The proper officers of a political subdivision shall:
(A) publish notice in accordance with IC 5-3-1; and
(B) send notice by first class mail to the circuit court clerk
and to any organization that delivers to the officers, before
January 1 of that year, an annual written request for such
notices;
of any meeting to consider adoption of a resolution or an
ordinance making a preliminary determination to issue bonds or
enter into a lease and shall conduct a public hearing on a
preliminary determination before adoption of the resolution or
ordinance.
(2) When the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease
for a controlled project, the officers shall give notice of the
preliminary determination by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the circuit court clerk and to the
organizations described in subdivision (1)(B).
(3) A notice under subdivision (2) of the preliminary
determination of the political subdivision to issue bonds or
enter into a lease for a controlled project must include the
following information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or the
maximum lease rental for the lease.
(C) The estimated interest rates that will be paid and the
total interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that any owners of property within the
political subdivision or registered voters residing within the
political subdivision who want to initiate a petition and
remonstrance process against the proposed debt service or
lease payments must file a petition that complies with
subdivisions (4) and (5) not later than thirty (30) days after
publication in accordance with IC 5-3-1.
(F) With respect to bonds issued or a lease entered into to
open:
(i) a new school facility; or
(ii) an existing facility that has not been used for at least
three (3) years and that is being reopened to provide
additional classroom space;
the estimated costs the school corporation expects to incur
annually to operate the facility.
(G) A statement of whether the school corporation expects
to appeal for a new facility adjustment (as defined in
IC 20-45-1-16 (repealed) before January 1, 2009) for an
increased maximum permissible tuition support levy to pay
the estimated costs described in clause (F).
(H) The political subdivision's current debt service levy and
rate and the estimated increase to the political subdivision's
debt service levy and rate that will result if the political
subdivision issues the bonds or enters into the lease.
(4) After notice is given, a petition requesting the application of
a petition and remonstrance process may be filed by the lesser
of:
(A) one hundred (100) persons who are either owners of
property within the political subdivision or registered voters
residing within the political subdivision; or
(B) five percent (5%) of the registered voters residing within
the political subdivision.
(5) The state board of accounts shall design and, upon request
by the county voter registration office, deliver to the county
voter registration office or the county voter registration office's
designated printer the petition forms to be used solely in the
petition process described in this section. The county voter
registration office shall issue to an owner or owners of property
within the political subdivision or a registered voter residing
within the political subdivision the number of petition forms
requested by the owner or owners or the registered voter. Each
form must be accompanied by instructions detailing the
requirements that:
(A) the carrier and signers must be owners of property or
registered voters;
(B) the carrier must be a signatory on at least one (1)
petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identify
themselves as owners of property or registered voters and may
be allowed to pick up additional copies to distribute to other
owners of property or registered voters. Each person signing a
petition must indicate whether the person is signing the petition
as a registered voter within the political subdivision or is
signing the petition as the owner of property within the political
subdivision. A person who signs a petition as a registered voter
must indicate the address at which the person is registered to
vote. A person who signs a petition as an owner of property
must indicate the address of the property owned by the person
in the political subdivision.
(6) Each petition must be verified under oath by at least one (1)
qualified petitioner in a manner prescribed by the state board of
accounts before the petition is filed with the county voter
registration office under subdivision (7).
(7) Each petition must be filed with the county voter
registration office not more than thirty (30) days after
publication under subdivision (2) of the notice of the
preliminary determination.
(8) The county voter registration office shall determine whether
each person who signed the petition is a registered voter. The
county voter registration office shall, not more than fifteen (15)
business days after receiving a petition, forward a copy of the
petition to the county auditor. Not more than ten (10) business
days after receiving the copy of the petition, the county auditor
shall provide to the county voter registration office a statement
verifying:
(A) whether a person who signed the petition as a registered
voter but is not a registered voter, as determined by the
county voter registration office, is the owner of property in
the political subdivision; and
(B) whether a person who signed the petition as an owner of
property within the political subdivision does in fact own
property within the political subdivision.
(9) The county voter registration office shall, not more than ten
(10) business days after receiving the statement from the county
auditor under subdivision (8), make the final determination of
the number of petitioners that are registered voters in the
political subdivision and, based on the statement provided by
the county auditor, the number of petitioners that own property
within the political subdivision. Whenever the name of an
individual who signs a petition form as a registered voter
contains a minor variation from the name of the registered voter
as set forth in the records of the county voter registration office,
the signature is presumed to be valid, and there is a presumption
that the individual is entitled to sign the petition under this
section. Except as otherwise provided in this chapter, in
determining whether an individual is a registered voter, the
county voter registration office shall apply the requirements and
procedures used under IC 3 to determine whether a person is a
registered voter for purposes of voting in an election governed
by IC 3. However, an individual is not required to comply with
the provisions concerning providing proof of identification to
be considered a registered voter for purposes of this chapter. A
person is entitled to sign a petition only one (1) time in a
particular petition and remonstrance process under this chapter,
regardless of whether the person owns more than one (1) parcel
of real property, mobile home assessed as personal property, or
manufactured home assessed as personal property, or a
combination of those types of property within the subdivision
and regardless of whether the person is both a registered voter
in the political subdivision and the owner of property within the
political subdivision. Notwithstanding any other provision of
this section, if a petition is presented to the county voter
registration office within forty-five (45) days before an election,
the county voter registration office may defer acting on the
petition, and the time requirements under this section for action
by the county voter registration office do not begin to run until
five (5) days after the date of the election.
(10) The county voter registration office must file a certificate
and each petition with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the issuance
of the bonds or the execution of a lease, if the political
subdivision is not a township;
within thirty-five (35) business days of the filing of the petition
requesting a petition and remonstrance process. The certificate
must state the number of petitioners that are owners of property
within the political subdivision and the number of petitioners
who are registered voters residing within the political
subdivision.
If a sufficient petition requesting a petition and remonstrance process
is not filed by owners of property or registered voters as set forth in
this section, the political subdivision may issue bonds or enter into
a lease by following the provisions of law relating to the bonds to be
issued or lease to be entered into.
(c) This subsection applies only to a political subdivision that,
after April 30, 2011, adopts an ordinance or a resolution making a
preliminary determination to issue bonds or enter into a lease subject
to this section and section 3.2 of this chapter. A political subdivision
may not artificially divide a capital project into multiple capital
projects in order to avoid the requirements of this section and section
3.2 of this chapter.
As added by P.L.25-1995, SEC.48. Amended by P.L.53-1996, SEC.2;
P.L.56-1997, SEC.1; P.L.178-2002, SEC.31; P.L.1-2004, SEC.30
and P.L.23-2004, SEC.33; P.L.2-2006, SEC.54; P.L.219-2007,
SEC.60; P.L.146-2008, SEC.191; P.L.182-2009(ss), SEC.143;
P.L.41-2010, SEC.2; P.L.113-2010, SEC.33; P.L.42-2011, SEC.8;
P.L.198-2011, SEC.1.
IC 6-1.1-20-3.2
Petition and remonstrance process for bonds or lease for certain
projects
Sec. 3.2. (a) This section applies only to controlled projects
described in section 3.1(a) of this chapter.
(b) If a sufficient petition requesting the application of a petition
and remonstrance process has been filed as set forth in section 3.1 of
this chapter, a political subdivision may not impose property taxes to
pay debt service on bonds or lease rentals on a lease for a controlled
project without completing the following procedures:
(1) The proper officers of the political subdivision shall give
notice of the applicability of the petition and remonstrance
process by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the circuit court clerk and to the
organizations described in section 3.1(b)(1)(B) of this
chapter.
A notice under this subdivision must include a statement that
any owners of property within the political subdivision or
registered voters residing within the political subdivision who
want to petition in favor of or remonstrate against the proposed
debt service or lease payments must file petitions and
remonstrances in compliance with subdivisions (2) through (4)
not earlier than thirty (30) days or later than sixty (60) days
after publication in accordance with IC 5-3-1.
(2) Not earlier than thirty (30) days or later than sixty (60) days
after the notice under subdivision (1) is given:
(A) petitions (described in subdivision (3)) in favor of the
bonds or lease; and
(B) remonstrances (described in subdivision (3)) against the
bonds or lease;
may be filed by an owner or owners of property within the
political subdivision or a registered voter residing within the
political subdivision. Each signature on a petition must be
dated, and the date of signature may not be before the date on
which the petition and remonstrance forms may be issued under
subdivision (3). A petition described in clause (A) or a
remonstrance described in clause (B) must be verified in
compliance with subdivision (4) before the petition or
remonstrance is filed with the county voter registration office
under subdivision (4).
(3) The state board of accounts shall design and, upon request
by the county voter registration office, deliver to the county
voter registration office or the county voter registration office's
designated printer the petition and remonstrance forms to be
used solely in the petition and remonstrance process described
in this section. The county voter registration office shall issue
to an owner or owners of property within the political
subdivision or a registered voter residing within the political
subdivision the number of petition or remonstrance forms
requested by the owner or owners or the registered voter. Each
form must be accompanied by instructions detailing the
requirements that:
(A) the carrier and signers must be owners of property or
registered voters;
(B) the carrier must be a signatory on at least one (1)
petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature;
(D) govern the closing date for the petition and remonstrance
period; and
(E) apply to the carrier under section 10 of this chapter.
Persons requesting forms may be required to identify
themselves as owners of property or registered voters and may
be allowed to pick up additional copies to distribute to other
owners of property or registered voters. Each person signing a
petition or remonstrance must indicate whether the person is
signing the petition or remonstrance as a registered voter within
the political subdivision or is signing the petition or
remonstrance as the owner of property within the political
subdivision. A person who signs a petition or remonstrance as
a registered voter must indicate the address at which the person
is registered to vote. A person who signs a petition or
remonstrance as an owner of property must indicate the address
of the property owned by the person in the political subdivision.
The county voter registration office may not issue a petition or
remonstrance form earlier than twenty-nine (29) days after the
notice is given under subdivision (1). The county voter
registration office shall certify the date of issuance on each
petition or remonstrance form that is distributed under this
subdivision.
(4) The petitions and remonstrances must be verified in the
manner prescribed by the state board of accounts and filed with
the county voter registration office within the sixty (60) day
period described in subdivision (2) in the manner set forth in
section 3.1 of this chapter relating to requests for a petition and
remonstrance process.
(5) The county voter registration office shall determine whether
each person who signed the petition or remonstrance is a
registered voter. The county voter registration office shall not
more than fifteen (15) business days after receiving a petition
or remonstrance forward a copy of the petition or remonstrance
to the county auditor. Not more than ten (10) business days
after receiving the copy of the petition or remonstrance, the
county auditor shall provide to the county voter registration
office a statement verifying:
(A) whether a person who signed the petition or
remonstrance as a registered voter but is not a registered
voter, as determined by the county voter registration office,
is the owner of property in the political subdivision; and
(B) whether a person who signed the petition or
remonstrance as an owner of property within the political
subdivision does in fact own property within the political
subdivision.
(6) The county voter registration office shall not more than ten
(10) business days after receiving the statement from the county
auditor under subdivision (5) make the final determination of:
(A) the number of registered voters in the political
subdivision that signed a petition and, based on the
statement provided by the county auditor, the number of
owners of property within the political subdivision that
signed a petition; and
(B) the number of registered voters in the political
subdivision that signed a remonstrance and, based on the
statement provided by the county auditor, the number of
owners of property within the political subdivision that
signed a remonstrance.
Whenever the name of an individual who signs a petition or
remonstrance as a registered voter contains a minor variation
from the name of the registered voter as set forth in the records
of the county voter registration office, the signature is presumed
to be valid, and there is a presumption that the individual is
entitled to sign the petition or remonstrance under this section.
Except as otherwise provided in this chapter, in determining
whether an individual is a registered voter, the county voter
registration office shall apply the requirements and procedures
used under IC 3 to determine whether a person is a registered
voter for purposes of voting in an election governed by IC 3.
However, an individual is not required to comply with the
provisions concerning providing proof of identification to be
considered a registered voter for purposes of this chapter. A
person is entitled to sign a petition or remonstrance only one (1)
time in a particular petition and remonstrance process under this
chapter, regardless of whether the person owns more than one
(1) parcel of real property, mobile home assessed as personal
property, or manufactured home assessed as personal property
or a combination of those types of property within the
subdivision and regardless of whether the person is both a
registered voter in the political subdivision and the owner of
property within the political subdivision. Notwithstanding any
other provision of this section, if a petition or remonstrance is
presented to the county voter registration office within
forty-five (45) days before an election, the county voter
registration office may defer acting on the petition or
remonstrance, and the time requirements under this section for
action by the county voter registration office do not begin to run
until five (5) days after the date of the election.
(7) The county voter registration office must file a certificate
and the petition or remonstrance with the body of the political
subdivision charged with issuing bonds or entering into leases
within thirty-five (35) business days of the filing of a petition
or remonstrance under subdivision (4), whichever applies,
containing ten thousand (10,000) signatures or less. The county
voter registration office may take an additional five (5) days to
review and certify the petition or remonstrance for each
additional five thousand (5,000) signatures up to a maximum of
sixty (60) days. The certificate must state the number of
petitioners and remonstrators that are owners of property within
the political subdivision and the number of petitioners who are
registered voters residing within the political subdivision.
(8) If a greater number of persons who are either owners of
property within the political subdivision or registered voters
residing within the political subdivision sign a remonstrance
than the number that signed a petition, the bonds petitioned for
may not be issued or the lease petitioned for may not be entered
into. The proper officers of the political subdivision may not
make a preliminary determination to issue bonds or enter into
a lease for the controlled project defeated by the petition and
remonstrance process under this section or any other controlled
project that is not substantially different within one (1) year
after the date of the county voter registration office's certificate
under subdivision (7). Withdrawal of a petition carries the same
consequences as a defeat of the petition.
(9) After a political subdivision has gone through the petition
and remonstrance process set forth in this section, the political
subdivision is not required to follow any other remonstrance or
objection procedures under any other law (including section 5
of this chapter) relating to bonds or leases designed to protect
owners of property within the political subdivision from the
imposition of property taxes to pay debt service or lease rentals.
However, the political subdivision must still receive the
approval of the department of local government finance if
required by:
(A) IC 6-1.1-18.5-8; or
(B) IC 20-46-7-8, IC 20-46-7-9, and IC 20-46-7-10.
As added by P.L.25-1995, SEC.49. Amended by P.L.53-1996, SEC.3;
P.L.54-1996, SEC.1; P.L.2-1997, SEC.20; P.L.56-1997, SEC.2;
P.L.2-1998, SEC.20; P.L.90-2002, SEC.192; P.L.178-2002, SEC.32;
P.L.1-2004, SEC.31 and P.L.23-2004, SEC.34; P.L.2-2006, SEC.55;
P.L.219-2007, SEC.61; P.L.224-2007, SEC.31; P.L.3-2008, SEC.47;
P.L.146-2008, SEC.192; P.L.182-2009(ss), SEC.144; P.L.41-2010,
SEC.3; P.L.113-2010, SEC.34; P.L.42-2011, SEC.9.
IC 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.
IC 6-1.1-20-3.4
Repealed
(Repealed by P.L.146-2008, SEC.801.)
IC 6-1.1-20-3.5
Procedures required before imposing property taxes for bonds or
lease for certain projects; petition requesting initiation of
referendum
Sec. 3.5. (a) This section applies only to a controlled project that
meets the following conditions:
(1) The controlled project is described in one (1) of the
following categories:
(A) An elementary school building, middle school building,
or other school building for academic instruction that:
(i) will be used for any combination of kindergarten
through grade 8;
(ii) will not be used for any combination of grade 9
through grade 12; and
(iii) will cost more than ten million dollars ($10,000,000).
(B) A high school building or other school building for
academic instruction that:
(i) will be used for any combination of grade 9 through
grade 12;
(ii) will not be used for any combination of kindergarten
through grade 8; and
(iii) will cost more than twenty million dollars
($20,000,000).
(C) Any other controlled project that:
(i) is not a controlled project described in clause (A) or
(B); and
(ii) will cost the political subdivision more than the lesser
of twelve million dollars ($12,000,000) or an amount
equal to one percent (1%) of the total gross assessed value
of property within the political subdivision on the last
assessment date (if that amount is at least one million
dollars ($1,000,000)).
(2) The proper officers of the political subdivision make a
preliminary determination after June 30, 2008, in the manner
described in subsection (b) to issue bonds or enter into a lease
for the controlled project.
(b) A political subdivision may not impose property taxes to pay
debt service on bonds or lease rentals on a lease for a controlled
project without completing the following procedures:
(1) The proper officers of a political subdivision shall publish
notice in accordance with IC 5-3-1 and send notice by first class
mail to the circuit court clerk and to any organization that
delivers to the officers, before January 1 of that year, an annual
written request for notices of any meeting to consider the
adoption of an ordinance or a resolution making a preliminary
determination to issue bonds or enter into a lease and shall
conduct a public hearing on the preliminary determination
before adoption of the ordinance or resolution. The political
subdivision must make the following information available to
the public at the public hearing on the preliminary
determination, in addition to any other information required by
law:
(A) The result of the political subdivision's current and
projected annual debt service payments divided by the net
assessed value of taxable property within the political
subdivision.
(B) The result of:
(i) the sum of the political subdivision's outstanding long
term debt plus the outstanding long term debt of other
taxing units that include any of the territory of the political
subdivision; divided by
(ii) the net assessed value of taxable property within the
political subdivision.
(C) The information specified in subdivision (3)(A) through
(3)(G).
(2) If the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease,
the officers shall give notice of the preliminary determination
by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the circuit court clerk and to the
organizations described in subdivision (1).
(3) A notice under subdivision (2) of the preliminary
determination of the political subdivision to issue bonds or
enter into a lease must include the following information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or the
maximum lease rental for the lease.
(C) The estimated interest rates that will be paid and the
total interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that the proposed debt service or lease
payments must be approved in an election on a local public
question held under section 3.6 of this chapter.
(F) With respect to bonds issued or a lease entered into to
open:
(i) a new school facility; or
(ii) an existing facility that has not been used for at least
three (3) years and that is being reopened to provide
additional classroom space;
the estimated costs the school corporation expects to
annually incur to operate the facility.
(G) The political subdivision's current debt service levy and
rate and the estimated increase to the political subdivision's
debt service levy and rate that will result if the political
subdivision issues the bonds or enters into the lease.
(H) The information specified in subdivision (1)(A) through
(1)(B).
(4) After notice is given, a petition requesting the application of
the local public question process under section 3.6 of this
chapter may be filed by the lesser of:
(A) one hundred (100) persons who are either owners of
property within the political subdivision or registered voters
residing within the political subdivision; or
(B) five percent (5%) of the registered voters residing within
the political subdivision.
(5) The state board of accounts shall design and, upon request
by the county voter registration office, deliver to the county
voter registration office or the county voter registration office's
designated printer the petition forms to be used solely in the
petition process described in this section. The county voter
registration office shall issue to an owner or owners of property
within the political subdivision or a registered voter residing
within the political subdivision the number of petition forms
requested by the owner or owners or the registered voter. Each
form must be accompanied by instructions detailing the
requirements that:
(A) the carrier and signers must be owners of property or
registered voters;
(B) the carrier must be a signatory on at least one (1)
petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identify
themselves as owners of property or registered voters and may
be allowed to pick up additional copies to distribute to other
owners of property or registered voters. Each person signing a
petition must indicate whether the person is signing the petition
as a registered voter within the political subdivision or is
signing the petition as the owner of property within the political
subdivision. A person who signs a petition as a registered voter
must indicate the address at which the person is registered to
vote. A person who signs a petition as an owner of property
must indicate the address of the property owned by the person
in the political subdivision.
(6) Each petition must be verified under oath by at least one (1)
qualified petitioner in a manner prescribed by the state board of
accounts before the petition is filed with the county voter
registration office under subdivision (7).
(7) Each petition must be filed with the county voter
registration office not more than thirty (30) days after
publication under subdivision (2) of the notice of the
preliminary determination.
(8) The county voter registration office shall determine whether
each person who signed the petition is a registered voter.
However, after the county voter registration office has
determined that at least one hundred twenty-five (125) persons
who signed the petition are registered voters within the political
subdivision, the county voter registration office is not required
to verify whether the remaining persons who signed the petition
are registered voters. If the county voter registration office does
not determine that at least one hundred twenty-five (125)
persons who signed the petition are registered voters, the county
voter registration office, not more than fifteen (15) business
days after receiving a petition, shall forward a copy of the
petition to the county auditor. Not more than ten (10) business
days after receiving the copy of the petition, the county auditor
shall provide to the county voter registration office a statement
verifying:
(A) whether a person who signed the petition as a registered
voter but is not a registered voter, as determined by the
county voter registration office, is the owner of property in
the political subdivision; and
(B) whether a person who signed the petition as an owner of
property within the political subdivision does in fact own
property within the political subdivision.
(9) The county voter registration office, not more than ten (10)
business days after determining that at least one hundred
twenty-five (125) persons who signed the petition are registered
voters or after receiving the statement from the county auditor
under subdivision (8) (as applicable), shall make the final
determination of whether a sufficient number of persons have
signed the petition. Whenever the name of an individual who
signs a petition form as a registered voter contains a minor
variation from the name of the registered voter as set forth in
the records of the county voter registration office, the signature
is presumed to be valid, and there is a presumption that the
individual is entitled to sign the petition under this section.
Except as otherwise provided in this chapter, in determining
whether an individual is a registered voter, the county voter
registration office shall apply the requirements and procedures
used under IC 3 to determine whether a person is a registered
voter for purposes of voting in an election governed by IC 3.
However, an individual is not required to comply with the
provisions concerning providing proof of identification to be
considered a registered voter for purposes of this chapter. A
person is entitled to sign a petition only one (1) time in a
particular referendum process under this chapter, regardless of
whether the person owns more than one (1) parcel of real
property, mobile home assessed as personal property, or
manufactured home assessed as personal property or a
combination of those types of property within the political
subdivision and regardless of whether the person is both a
registered voter in the political subdivision and the owner of
property within the political subdivision. Notwithstanding any
other provision of this section, if a petition is presented to the
county voter registration office within forty-five (45) days
before an election, the county voter registration office may
defer acting on the petition, and the time requirements under
this section for action by the county voter registration office do
not begin to run until five (5) days after the date of the election.
(10) The county voter registration office must file a certificate
and each petition with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the issuance
of the bonds or the execution of a lease, if the political
subdivision is not a township;
within thirty-five (35) business days of the filing of the petition
requesting the referendum process. The certificate must state
the number of petitioners who are owners of property within the
political subdivision and the number of petitioners who are
registered voters residing within the political subdivision.
(11) If a sufficient petition requesting the local public question
process is not filed by owners of property or registered voters
as set forth in this section, the political subdivision may issue
bonds or enter into a lease by following the provisions of law
relating to the bonds to be issued or lease to be entered into.
(c) If the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease, the
officers shall provide to the county auditor:
(1) a copy of the notice required by subsection (b)(2); and
(2) any other information the county auditor requires to fulfill
the county auditor's duties under section 3.6 of this chapter.
As added by P.L.146-2008, SEC.193. Amended by P.L.182-2009(ss),
SEC.145; P.L.41-2010, SEC.4; P.L.113-2010, SEC.35.
IC 6-1.1-20-3.6
Referendum process for bonds or lease for certain projects
Sec. 3.6. (a) Except as provided in sections 3.7 and 3.8 of this
chapter, this section applies only to a controlled project described in
section 3.5(a) of this chapter.
(b) If a sufficient petition requesting the application of the local
public question process has been filed as set forth in section 3.5 of
this chapter, a political subdivision may not impose property taxes to
pay debt service on bonds or lease rentals on a lease for a controlled
project unless the political subdivision's proposed debt service or
lease rental is approved in an election on a local public question held
under this section.
(c) Except as provided in subsection (l), the following question
shall be submitted to the eligible voters at the election conducted
under this section:
"Shall ________ (insert the name of the political subdivision)
issue bonds or enter into a lease to finance ___________ (insert
a brief description of the controlled project), which is estimated
to cost not more than _______ (insert the total cost of the
project) and is estimated to increase the property tax rate for
debt service by ___________ (insert increase in tax rate as
determined by the department of local government finance)?".
The public question must appear on the ballot in the form approved
by the county election board. If the political subdivision proposing
to issue bonds or enter into a lease is located in more than one (1)
county, the county election board of each county shall jointly
approve the form of the public question that will appear on the ballot
in each county. The form approved by the county election board may
differ from the language certified to the county election board by the
county auditor. If the county election board approves the language of
a public question under this subsection, the county election board
shall submit the language to the department of local government
finance for review.
(d) This subsection applies to ballot language submitted by the
county election board under subsection (c) before May 1, 2011. The
department of local government finance shall review the language of
the public question to evaluate whether the description of the
controlled project is accurate and is not biased against either a vote
in favor of the controlled project or a vote against the controlled
project. The department of local government finance may
recommend that the ballot language be used as submitted or
recommend modifications to the ballot language as necessary to
ensure that the description of the controlled project is accurate and
is not biased. The department of local government finance shall send
its recommendations to the county election board not more than ten
(10) days after the language of the public question is submitted to the
department for review. After reviewing the recommendations of the
department of local government finance under this subsection, the
county election board shall take final action to approve ballot
language. The finally adopted ballot language may differ from the
recommendations made by the department of local government
finance.
(e) This subsection applies to ballot language submitted by the
county election board under subsection (c) after April 30, 2011. The
department of local government finance shall review the language of
the public question to evaluate whether the description of the
controlled project is accurate and is not biased against either a vote
in favor of the controlled project or a vote against the controlled
project. The department of local government finance may either
approve the ballot language as submitted or recommend that the
ballot language be modified as necessary to ensure that the
description of the controlled project is accurate and is not biased.
The department of local government finance shall certify its approval
or recommendations to the county auditor and the county election
board not more than ten (10) days after the language of the public
question is submitted to the department for review. If the department
of local government finance recommends a modification to the ballot
language, the county election board shall, after reviewing the
recommendations of the department of local government finance,
submit modified ballot language to the department for the
department's approval or recommendation of any additional
modifications. The public question may not be certified by the
county auditor under subsection (f) unless the department of local
government finance has first certified the department's final approval
of the ballot language for the public question.
(f) The county auditor shall certify the finally approved public
question under IC 3-10-9-3 to the county election board of each
county in which the political subdivision is located. The certification
must occur not later than noon:
project into multiple capital projects in order to avoid the
requirements of this section and section 3.5 of this chapter.
(l) This subsection applies to a political subdivision for which a
petition requesting a public question has been submitted under
section 3.5 of this chapter. The legislative body (as defined in
IC 36-1-2-9) of the political subdivision may adopt a resolution to
withdraw a controlled project from consideration in a public
question. If the legislative body provides a certified copy of the
resolution to the county auditor and the county election board not
later than forty-nine (49) days before the election at which the public
question would be on the ballot, the public question on the controlled
project shall not be placed on the ballot and the public question on
the controlled project shall not be held, regardless of whether the
county auditor has certified the public question to the county election
board. If the withdrawal of a public question under this subsection
requires the county election board to reprint ballots, the political
subdivision withdrawing the public question shall pay the costs of
reprinting the ballots. If a political subdivision withdraws a public
question under this subsection that would have been held at a special
election and the county election board has printed the ballots before
the legislative body of the political subdivision provides a certified
copy of the withdrawal resolution to the county auditor and the
county election board, the political subdivision withdrawing the
public question shall pay the costs incurred by the county in printing
the ballots. If a public question on a controlled project is withdrawn
under this subsection, a public question under this section on the
same controlled project or a substantially similar controlled project
may not be submitted to the voters earlier than one (1) year after the
date the resolution withdrawing the public question is adopted.
(m) If a public question regarding a controlled project is placed on
the ballot to be voted on at a public question under this section, the
political subdivision shall submit to the department of local
government finance, at least thirty (30) days before the election, the
following information regarding the proposed controlled project for
posting on the department's Internet web site:
(1) The cost per square foot of any buildings being constructed
as part of the controlled project.
(2) The effect that approval of the controlled project would
have on the political subdivision's property tax rate.
(3) The maximum term of the bonds or lease.
(4) The maximum principal amount of the bonds or the
maximum lease rental for the lease.
(5) The estimated interest rates that will be paid and the total
interest costs associated with the bonds or lease.
(6) The purpose of the bonds or lease.
(7) In the case of a controlled project proposed by a school
corporation:
(A) the current and proposed square footage of school
building space per student;
(B) enrollment patterns within the school corporation; and
IC 6-1.1-20-3.7
Political subdivision resolution to apply local public question
process if no petition requested the application or in certain
disaster, accident, or emergency circumstances
Sec. 3.7. (a) This section applies to the following:
(1) The issuance of bonds or the entering into a lease for a
controlled project:
(A) to which section 3.5 of this chapter applies; and
(B) for which a sufficient petition requesting the application
of the local public question process under section 3.6 of this
chapter has not been filed as set forth in section 3.5 of this
chapter within the time required under section 3.5(b)(7) of
this chapter.
(2) The issuance of bonds or the entering into a lease for a
capital project:
(A) that is not a controlled project to which section 3.5 of
this chapter applies; and
(B) that would, but for the application of section 1.1(6) of
this chapter to the project, be a controlled project to which
section 3.5 of this chapter applies.
(b) If the proper officers of a political subdivision make a
preliminary determination to issue bonds described in subsection (a)
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 entering into the lease,
notwithstanding that:
(1) a sufficient petition requesting the application of the local
public question process under section 3.6 of this chapter has not
been filed as set forth in section 3.5 of this chapter (in the case
of bonds or a lease described in subsection (a)(1)); or
(2) because of the application of section 1.1(6) of this chapter,
the bonds or lease is not considered to be issued or entered into
for a controlled project (in the case of bonds or a lease
described in subsection (a)(2)).
(c) The following apply to the adoption of a resolution by the
fiscal body of a political subdivision under subsection (b):
(1) In the case of bonds or a lease described in subsection (a)(1)
and for which no petition requesting the application of the local
public question process under section 3.6 of this chapter has
been filed within the time required under section 3.5(b)(7) of
this chapter, the fiscal body must adopt the resolution not more
than sixty (60) days after publication of the notice of the
preliminary determination to issue the bonds or enter into the
lease.
(2) In the case of bonds or a lease described in subsection (a)(1)
for which a petition requesting the application of the local
public question process under section 3.6 of this chapter:
(A) has been filed under section 3.5 of this chapter; and
(B) is determined to have an insufficient number of
signatures to require application of the local public question
process under section 3.6 of this chapter;
the fiscal body must adopt the resolution not more than thirty
(30) days after the county voter registration office makes the
final determination under section 3.5 of this chapter that a
sufficient number of persons have not signed the petition.
(3) In the case of bonds or a lease described in subsection
(a)(2), the fiscal body must adopt the resolution not more than
thirty (30) days after publication of the notice of the preliminary
determination to issue the bonds or enter into the lease.
(4) The fiscal body shall 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.
(d) 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.182-2009(ss), SEC.147.
IC 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.
IC 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).
(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.
IC 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.
(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.
IC 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.
IC 6-1.1-20-8
Repealed
(Repealed by Acts 1980, P.L.8, SEC.26.)
IC 6-1.1-20-8.5
Repealed
(Repealed by Acts 1980, P.L.8, SEC.26.)
IC 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
IC 6-1.1-20-10
Restrictions on promoting a position on a petition and
remonstrance
Sec. 10. (a) This section applies to a political subdivision that
adopts an ordinance or a resolution making a preliminary
determination to issue bonds or enter into a lease. Except as
otherwise provided in this section, during the period commencing
with the adoption of the ordinance or resolution and, if a petition and
remonstrance process is commenced under section 3.2 of this
chapter, continuing through the sixty (60) day period commencing
with the notice under section 3.2(b)(1) of this chapter, the political
subdivision seeking to issue bonds or enter into a lease for the
proposed controlled project may not promote a position on the
petition or remonstrance by doing any of the following:
(1) Using facilities or equipment, including mail and messaging
systems, owned by the political subdivision to promote a
position on the petition or remonstrance, unless equal access to
the facilities or equipment is given to persons with a position
opposite to that of the political subdivision.
(2) Making an expenditure of money from a fund controlled by
the political subdivision to promote a position on the petition or
remonstrance or to pay for the gathering of signatures on a
petition or remonstrance. This subdivision does not prohibit a
political subdivision from making an expenditure of money to
an attorney, an architect, registered professional engineer, a
construction manager, or a financial adviser for professional
services provided with respect to a controlled project.
(3) Using an employee to promote a position on the petition or
remonstrance during the employee's normal working hours or
paid overtime, or otherwise compelling an employee to promote
a position on the petition or remonstrance at any time. However,
if a person described in subsection (f) is advocating for or
against a position on the petition or remonstrance or discussing
the petition or remonstrance as authorized under subsection (f),
an employee of the political subdivision may assist the person
in presenting information on the petition or remonstrance, if
requested to do so by the person described in subsection (f).
(4) In the case of a school corporation, promoting a position on
a petition or remonstrance by:
(A) using students to transport written materials to their
residences or in any way involving students in a school
organized promotion of a position;
(B) including a statement within another communication
sent to the students' residences; or
(C) initiating discussion of the petition and remonstrance
process at a meeting between a teacher and parents of a
student regarding the student's performance or behavior at
school. However, if the parents initiate a discussion of the
petition and remonstrance process at the meeting, the teacher
may acknowledge the issue and direct the parents to a source
of factual information on the petition and remonstrance
process.
However, this section does not prohibit an official or employee of the
political subdivision from carrying out duties with respect to a
petition or remonstrance that are part of the normal and regular
conduct of the official's or employee's office or agency, including the
furnishing of factual information regarding the petition and
remonstrance in response to inquiries from any person.
(b) A person may not solicit or collect signatures for a petition or
remonstrance on property owned or controlled by the political
subdivision.
(c) The staff and employees of a school corporation may not
personally identify a student as the child of a parent or guardian who
supports or opposes a petition or remonstrance.
(d) This subsection does not apply to:
(1) a personal expenditure to promote a position on a petition
and remonstrance by an employee of a school corporation
whose employment is governed by a collective bargaining
contract or an employment contract; or
(2) an expenditure to promote a position on a petition and
remonstrance by a person or an organization that has a contract
or an arrangement with the school corporation solely for the use
of the school corporation's facilities.
A person or an organization that has a contract or an arrangement
(whether formal or informal) with a school corporation to provide
goods or services to the school corporation may not spend any money
to promote a position on the petition or remonstrance. A person or an
organization that violates this subsection commits a Class A
infraction.
(e) An attorney, an architect, registered professional engineer, a
construction manager, or a financial adviser for professional services
provided with respect to a controlled project may not spend any
money to promote a position on the petition or remonstrance. A
person who violates this subsection:
(1) commits a Class A infraction; and
(2) is barred from performing any services with respect to the
controlled project.
(f) Notwithstanding any other law, an elected or appointed public
official of the political subdivision (including any school board
member and school corporation superintendent), a school corporation
assistant superintendent, or a chief school business official of a
school corporation may at any time:
(1) personally advocate for or against a position on the petition
or remonstrance; or
(2) discuss the petition or remonstrance with any individual,
group, or organization or personally advocate for or against a
position on the petition or remonstrance before any individual,
group, or organization;
so long as it is not done by using public funds. Advocacy or
discussion allowed under this subsection is not considered a use of
public funds. However, this subsection does not authorize or apply
to advocacy or discussion by a school board member, superintendent,
assistant superintendent, or school business official to or with
students that occurs during the regular school day.
As added by P.L.1-2004, SEC.32 and P.L.23-2004, SEC.35. Amended
by P.L.162-2006, SEC.5; P.L.146-2008, SEC.199; P.L.182-2009(ss),
SEC.148; P.L.198-2011, SEC.3.
IC 6-1.1-20-10.1
Restrictions on promoting a position on a referendum
Sec. 10.1. (a) This section applies only to a political subdivision
that, after June 30, 2008, adopts an ordinance or a resolution making
a preliminary determination to issue bonds or enter into a lease
subject to sections 3.5 and 3.6 of this chapter.
(b) Except as otherwise provided in this section, during the period
beginning with the adoption of the ordinance or resolution and
continuing through the day on which a local public question is
submitted to the voters of the political subdivision under section 3.6
of this chapter, the political subdivision seeking to issue bonds or
enter into a lease for the proposed controlled project may not
promote a position on the local public question by doing any of the
following:
(1) Using facilities or equipment, including mail and messaging
systems, owned by the political subdivision to promote a
position on the local public question, unless equal access to the
facilities or equipment is given to persons with a position
opposite to that of the political subdivision.
(2) Making an expenditure of money from a fund controlled by
the political subdivision to promote a position on the local
public question. This subdivision does not prohibit a political
subdivision from making an expenditure of money to an
attorney, an architect, a registered professional engineer, a
construction manager, or a financial adviser for professional
services provided with respect to a controlled project.
(3) Using an employee to promote a position on the local public
question during the employee's normal working hours or paid
overtime, or otherwise compelling an employee to promote a
position on the local public question at any time. However, if a
person described in subsection (f) is advocating for or against
a position on the local public question or discussing the local
public question as authorized under subsection (f), an employee
of the political subdivision may assist the person in presenting
information on the local public question, if requested to do so
by the person described in subsection (f).
(4) In the case of a school corporation, promoting a position on
a local public question by:
(A) using students to transport written materials to their
residences or in any way involving students in a school
organized promotion of a position;
(B) including a statement within another communication
sent to the students' residences; or
(C) initiating discussion of the local public question at a
meeting between a teacher and parents of a student regarding
the student's performance or behavior at school. However, if
the parents initiate a discussion of the local public question
at the meeting, the teacher may acknowledge the issue and
direct the parents to a source of factual information on the
local public question.
However, this section does not prohibit an official or employee of the
political subdivision from carrying out duties with respect to a local
public question that are part of the normal and regular conduct of the
official's or employee's office or agency, including the furnishing of
factual information regarding the local public question in response
to inquiries from any person.
(c) The staff and employees of a school corporation may not
personally identify a student as the child of a parent or guardian who
supports or opposes a controlled project subject to a local public
question held under section 3.6 of this chapter.
(d) This subsection does not apply to:
(1) a personal expenditure to promote a position on a local
public question by an employee of a school corporation whose
employment is governed by a collective bargaining contract or
an employment contract; or
(2) an expenditure to promote a position on a local public
question by a person or an organization that has a contract or an
arrangement (whether formal or informal) with the school
corporation solely for the use of the school corporation's
facilities.
A person or an organization that has a contract or an arrangement
(whether formal or informal) with a school corporation to provide
goods or services to the school corporation may not spend any money
to promote a position on a local public question. A person or an
organization that violates this subsection commits a Class A
infraction.
(e) An attorney, an architect, a registered professional engineer,
a construction manager, or a financial adviser for professional
services provided with respect to a controlled project may not spend
any money to promote a position on a local public question. A person
who violates this subsection:
(1) commits a Class A infraction; and
(2) is barred from performing any services with respect to the
controlled project.
(f) Notwithstanding any other law, an elected or appointed public
official of the political subdivision (including any school board
member and school corporation superintendent), a school corporation
assistant superintendent, or a chief school business official of a
school corporation may at any time:
(1) personally advocate for or against a position on the local
public question; or
(2) discuss the public question with any individual, group, or
organization or otherwise personally advocate for or against a
position on the public question before any individual, group, or
organization;
so long as it is not done by using public funds. Advocacy or
discussion allowed under this subsection is not considered a use of
public funds. However, this subsection does not authorize or apply
to advocacy or discussion by a school board member, superintendent,
assistant superintendent, or school business official to or with
students that occurs during the regular school day.
(g) A student may use school equipment or facilities to report or
editorialize about a local public question as part of the news
coverage of the referendum by student newspaper or broadcast.
As added by P.L.146-2008, SEC.200. Amended by P.L.182-2009(ss),
SEC.149; P.L.198-2011, SEC.4.
IC 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.
As added by P.L.203-2011, SEC.1.