Bill Text: IN HB1241 | 2010 | Regular Session | Amended
Bill Title: State finance.
Spectrum: Slight Partisan Bill (Democrat 3-1)
Status: (Engrossed - Dead) 2010-02-24 - Amendment 5 (Hershman), prevailed; Division of the Senate: Yeas 32, Nays 17 [HB1241 Detail]
Download: Indiana-2010-HB1241-Amended.html
Citations Affected: IC 6-6; IC 8-22.
Synopsis: Aircraft registration and airport development zones. Permits
the registration of an aircraft without the payment of the state use tax
if: (1) the aircraft was registered in another state as of January 1, 2010,
and the sales or use tax, if any, was paid to the registration state; and
(2) the aircraft is registered in Indiana on or before December 31, 2010,
and the registration fee and excise tax are paid for 2010. Allows the
board of aviation commissioners or the board of an airport authority, as
applicable, of any county, city, town, or other municipal corporation
that may operate an airport to designate territory within its jurisdiction
as an airport development zone, except that in a county having a
consolidated city, the designating body continues to be the
metropolitan development commission acting as the redevelopment
commission of the consolidated city. (Current law authorizes only
selected cities and counties to designate an airport development zone,
including a county having a consolidated city.)
Effective: July 1, 2010.
January 12, 2010, read first time and referred to Committee on Interstate and International
Cooperation.
January 25, 2010, reported _ Do Pass.
February 1, 2010, read second time, amended, ordered engrossed.
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
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and transportation.
(1) the aircraft was registered in another state as of January 1, 2010, and any sales or use tax due in the registration state was paid;
(2) there is no outstanding tax liability in the registration state that directly relates to the aircraft; and
(3) an application for the registration of the aircraft under this chapter is filed on or before December 31, 2010, and the registration fee under section 3 of this chapter and the aircraft excise tax under section 13 of this chapter are paid.
(1) Each county having a consolidated city.
(2) Each city having a population of more than ninety thousand (90,000) but less than one hundred five thousand (105,000).
(3) Each county having a population of more than one hundred five thousand (105,000) but less than one hundred ten thousand (110,000).
(4) Each county having a population of more than three hundred thousand (300,000) but less than four hundred thousand (400,000).
(5) Each county having a population of more than one hundred seventy thousand (170,000) but less than one hundred eighty thousand (180,000).
(6) Each county having a population of more than one hundred eighteen thousand (118,000) but less than one hundred twenty thousand (120,000).
(7) Each city having a population of more than fifty-nine thousand seven hundred (59,700) but less than sixty-five thousand (65,000).
(b) After June 30, 2010, this chapter applies to any eligible entity (as defined in IC 8-22-1-6).
(1) With respect to a county having a consolidated city, the metropolitan development commission acting as the redevelopment commission of the consolidated city, subject to IC 36-3-4-23.
(2) With respect to a city described in section
(3) With respect to a county described in section
(4) With respect to a county described in section
(5) With respect to a county described in section
(6) With respect to a city described in section
(b) As used in this chapter after June 30, 2010, "commission" refers to the following:
(1) With respect to a county having a consolidated city, the metropolitan development commission acting as the redevelopment commission of the consolidated city, subject to IC 36-3-4-23.
(2) With respect to an eligible entity to which subdivision (1) does not apply, a board (as defined in IC 8-22-1-5).
(1) A consolidated city.
(2) A city described in section
(3) A city in a county described in section
(4) A county described in section
(5) A city located in a county described in section
(6) A county described in section
(7) A city located in a county described in section
(8) A county described in section
(9) A city described in section
(b) As used in this chapter after June 30, 2010, "eligible entity" has the meaning set forth in IC 8-22-1-6.
(1) five hundred million dollars ($500,000,000), if the project is to be located in a county having a consolidated city; or
(2) two hundred fifty thousand dollars ($250,000), if the project is to be located in:
(A) a city described in section
(B) in a county described in section
Except as provided by subsection
or expansion of the original qualified airport development project used
by one (1) or more successor tenants.
(b) As used in this chapter after June 30, 2010, "qualified
airport development project" means an airport development
project that has a cost of the project (as defined in IC 4-4-10.9-5)
greater than:
(1) five hundred million dollars ($500,000,000), if the project
is to be located in a county having a consolidated city; or
(2) two hundred fifty thousand dollars ($250,000), if the
project is to be located in an eligible entity other than a
county having a consolidated city.
Except as provided by subsection (c), the term includes any part or
expansion of the original qualified airport development project
used by one (1) or more successor tenants.
(b) (c) For purposes of section 9 of this chapter, the definition of
"qualified airport development project" does not include any portion of,
or expansion of, the original qualified airport development project used
by a successor tenant unless the commission adopts a resolution to
amend the definition to include that portion or expansion.
(1) In order to promote opportunities for the gainful employment of the citizens of the eligible entity and the attraction of a qualified airport development project to the eligible entity, an area under the jurisdiction of the board of aviation commissioners or airport authority should be declared an airport development zone.
(2) The public health and welfare of the eligible entity will be benefited by designating the area as an airport development zone.
(b) Before July 1, 2010, if the airport development zone will be located in a consolidated city or in a county described in section
(1) financial and economic data; and
(2) preliminary commitments by business enterprises that
evidence a reasonable likelihood that the proposed qualified
airport development project will be initiated and accomplished.
(c) Before July 1, 2010, if the airport development zone will be
located in a city described in:
(1) section 1(2) 1(a)(2) of this chapter, the resolution adopted
under subsection (a) must also include findings stating that the
most recent federal decennial census for the city indicates the
following:
(A) The unemployment rate for the city is at least thirteen
percent (13%).
(B) The population of the city has decreased by at least ten
percent (10%) as compared to the population reported in the
preceding federal decennial census for the city.
(C) The median per capita income for city residents does not
exceed eighty percent (80%) of the median per capita income
for all residents of the United States.
(D) At least twenty-five percent (25%) of the population of the
city is below the federal income poverty level (as defined in
IC 12-15-2-1); or
(2) section 1(7) 1(a)(7) of this chapter, the resolution adopted
under subsection (a) must also include findings stating the
following:
(A) There has been proposed a qualified airport development
project to be located in the airport development zone, with the
proposal supported by:
(i) financial and economic data; and
(ii) preliminary commitments by business enterprises that
evidence a reasonable likelihood that the proposed qualified
airport development project will be initiated and
accomplished.
(B) The city has Interstate Highway 69 serving the airport and
the city's residents and facilitating commerce and free travel
within and through the midwestern United States.
(d) The resolution adopted under subsection (a) must describe the
boundaries of the area. The description may be by reference to the
area's location in relation to public ways or streams, or otherwise, as
determined by the commission.
(e) Before July 1, 2010, if the airport development zone will be
located in a county described in section 1(4), 1(5), 1(a)(4), 1(a)(5), or
1(6) 1(a)(6) of this chapter, the resolution adopted under subsection (a)
and any qualified airport development project to be located in the
airport development zone must be approved by the executive of:
(1) the county, if the entire airport development zone or qualified airport development project will be located outside the boundaries of any municipality located in the county;
(2) a municipality located in the county, if the entire airport development zone or qualified airport development project will be located within the boundary of the municipality; or
(3) the county and a municipality located in the county, if the airport development zone or qualified airport development project will be located within the boundary of the county and in part within the boundary of the municipality.
(b) The commission may amend a resolution adopted before January 1, 2006, under section 5 of this chapter to include a provision with respect to the allocation and distribution of property taxes.
(c) For purposes of determining the allocation and distribution of property taxes under this chapter,
(d) An amendment adopted under this section must be approved by the executive of:
(1) the county, if the entire airport development zone is located outside the boundaries of any municipality located in the county;
(2) a municipality located in the county, if the entire airport development zone is located within the boundary of the municipality; or
(3) the county and a municipality located in the county, if the airport development zone is located within the boundary of the county and partly within the boundary of the municipality.
(1) city described in section
(2) county described in section
(b) After June 30, 2010, this section applies to an airport
development zone if the commission that designated the airport
development zone adopts a resolution to have this section apply to
the airport development zone.
(c) A commission may adopt a resolution to have this section
apply to the airport development zone designated by the
commission.
(b) (d) Notwithstanding any other law, a business or an employee of
a business that is located in an airport development zone to which this
section applies is entitled to the benefits provided by the following
statutes, as if the business were located in an enterprise zone:
(1) IC 6-3-2-8.
(2) IC 6-3-3-10.
(3) IC 6-3.1-7.
(4) IC 6-3.1-9.
(5) IC 6-3.1-10-6.
(c) (e) Before June 1 of each year, a business described in
subsection (b) (d) must pay a fee equal to the amount of the fee that is
required for enterprise zone businesses under IC 5-28-15-5(a)(4)(A).
However, notwithstanding IC 5-28-15-5(a)(4)(A), the fee shall be paid
into the debt service fund established under section 9(e)(2) of this
chapter. If the commission determines that a business has failed to pay
the fee required by this subsection, the business is not eligible for any
of the benefits described in subsection (b). (d).
(d) (f) A business that receives any of the benefits described in
subsection (b) (d) must use all of those benefits, except for the amount
of the fee required by subsection (c), (e), for its property or employees
in the airport development zone and to assist the commission. If the
commission determines that a business has failed to use its benefits in
the manner required by this subsection, the business is not eligible for
any of the benefits described in subsection (b). (d).
(e) (g) If the commission determines that a business has failed to
pay the fee required by subsection (c) (e) or has failed to use benefits
in the manner required by subsection (d), (f), the commission shall
provide written notice of the determination to the department of state
revenue, the department of local government finance, and the county
auditor.
