Bill Text: IN HB1035 | 2012 | Regular Session | Introduced
Bill Title: Approval of library budgets and tax levies.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-01-09 - First reading: referred to Committee on Government and Regulatory Reform [HB1035 Detail]
Download: Indiana-2012-HB1035-Introduced.html
Citations Affected: IC 6-1.1-17-20; IC 36-12-1-14.
Synopsis: Approval of library budgets and tax levies. Specifies that a
public library with a governing body that is not comprised of a majority
of officials who are elected must in all cases have the public library's
proposed budget and property tax levy approved by the appropriate
county or municipal fiscal body. (Under current law, the budget and
levy of such a public library must be approved by the county or
municipal fiscal body only if the public library's budget is increasing
by more than the assessed value growth quotient percentage.)
Effective: July 1, 2012.
January 4, 2012, read first time and referred to Committee on Government and Regulatory
Reform.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
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A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(1) is not comprised of a majority of officials who are elected to serve on the governing body; and
(2) either:
(A) is:
(i) a conservancy district subject to IC 14-33-9;
(ii) a solid waste management district subject to IC 13-21;
(iii) a fire protection district subject to IC 36-8-11-18; or
(iv) a public library; or
(B) has a percentage increase in the proposed budget for the taxing unit for the ensuing calendar year that is more than the result of:
(i) the assessed value growth quotient determined under
IC 6-1.1-18.5-2 for the ensuing calendar year; minus
(ii) one (1).
For purposes of this section, an individual who qualifies to be
appointed to a governing body or serves on a governing body because
of the individual's status as an elected official of another taxing unit
shall be treated as an official who was not elected to serve on the
governing body.
(b) As used in this section, "taxing unit" has the meaning set forth
in IC 6-1.1-1-21, except that the term does not include:
(1) a school corporation; or
(2) an entity whose tax levies are subject to review and
modification by a city-county legislative body under IC 36-3-6-9.
(c) If:
(1) the assessed valuation of a taxing unit is entirely contained
within a city or town; or
(2) the assessed valuation of a taxing unit is not entirely contained
within a city or town but the taxing unit was originally established
by the city or town;
the governing body shall submit its proposed budget and property tax
levy to the city or town fiscal body. The proposed budget and levy shall
be submitted at least thirty (30) days before the city or town fiscal body
is required to hold budget approval hearings under this chapter.
However, in the case of a public library that is subject to this section
and is described in subdivision (2), the public library shall submit its
proposed budget and property tax levy to the county fiscal body in the
manner provided in subsection (d), rather than to the city or town fiscal
body, if more than fifty percent (50%) of the parcels of real property
within the jurisdiction of the public library are located outside the city
or town.
(d) If subsection (c) does not apply, the governing body of the taxing
unit shall submit its proposed budget and property tax levy to the
county fiscal body in the county where the taxing unit has the most
assessed valuation. The proposed budget and levy shall be submitted
at least thirty (30) days before the county fiscal body is required to hold
budget approval hearings under this chapter.
(e) The fiscal body of the city, town, or county (whichever applies)
shall review each budget and proposed tax levy and adopt a final
budget and tax levy for the taxing unit. The fiscal body may reduce or
modify but not increase the proposed budget or tax levy.
(f) If a taxing unit fails to file the information required in subsection
(c) or (d), whichever applies, with the appropriate fiscal body by the
time prescribed by this section, the most recent annual appropriations
and annual tax levy of that taxing unit are continued for the ensuing
budget year.
(g) If the appropriate fiscal body fails to complete the requirements
of subsection (e) before the adoption deadline in section 5 of this
chapter for any taxing unit subject to this section, the most recent
annual appropriations and annual tax levy of the city, town, or county,
whichever applies, are continued for the ensuing budget year.
