Bill Text: IN HB1507 | 2011 | Regular Session | Amended
Bill Title: Floyd County park district.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2011-03-31 - First reading: referred to Committee on Local Government [HB1507 Detail]
Download: Indiana-2011-HB1507-Amended.html
Citations Affected: IC 5-4; IC 6-1.1; IC 36-10; noncode.
January 20, 2011, read first time and referred to Committee on Local Government.
February 17, 2011, amended, reported _ Do Pass.
March 28, 2011, read second time, amended, ordered engrossed.
Digest Continued
district was created; and (2) must be paid by the taxpayers that were responsible for payment of the indebtedness or pension obligations before creation of the district. Provides that the park district is subject to certain provisions of the general park and recreation law. Provides that if the commission before January 1, 2022, conveys any real property that was transferred to the district by a park department upon the establishment of the district, the commission shall distribute any proceeds or other remuneration from the conveyance to the county or city from which the property was transferred. Specifies that this restriction does not apply to: (1) the conveyance of real property by the commission back to the county or city from which the property was originally transferred; or (2) the lease of real property, if that real property is leased as of December 31, 2011, for a purpose related to parks and recreation, and after December 31, 2011, the commission enters into or renews a lease of that real property for substantially the same purpose. Provides that all personnel employed by abolished park departments within the county are eligible to transfer to the district. Provides that all personnel that participate in the public employee's retirement fund (PERF) as employees of an abolished park department shall continue to participate in PERF upon becoming employed by the district. Provides that, subject to the property tax levy limits, the district may levy a tax annually on the taxable property in the district for park purposes. Specifies the initial maximum permissible property tax levy for the district for property taxes first due and payable in 2012. Provides that the department of local government finance (DLGF) shall reduce the maximum permissible property tax levy for Floyd County and the maximum permissible property tax levy for the city of New Albany. Specifies that the total combined reduction is equal to the result of $150,000 plus an amount equal to the amount of the park district's maximum permissible ad valorem property tax levy determined for property taxes first due and payable in 2012. Requires the DLGF to compute the portion of the reduction to be applied to Floyd County and the portion of the reduction to be applied to the city of New Albany so that a levy reduction would not by itself, after considering the elimination of the existing county property tax levy for park purposes and considering the total amount of property taxes that may be imposed in the county by the district, result in a change in the total tax rate imposed on any taxpayer in Floyd County. Provides that the members of the park district commission shall be appointed before July 1, 2011 (unless the park district shall not be established because of the adoption of a resolution by the fiscal body of the city of New Albany or Floyd County). Provides that the park district commission shall in 2011 adopt the initial budget and tax levy of the park district for 2012. Specifies that during 2011 the commission has no other powers and duties related to parks and recreation. Provides that the commission may purchase a blanket bond or a crime insurance policy to cover the faithful performance of all employees, commission members, and persons acting on behalf of the district.
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 local
government.
(1) City judges, controllers, clerks, and clerk-treasurers.
(2) Town judges and clerk-treasurers.
(3) Auditors, treasurers, recorders, surveyors, sheriffs, coroners, assessors, and clerks.
(4) Township trustees.
(5) Those employees directed to file an individual bond by the fiscal body of a city, town, or county.
(6) Township assessors (if any).
(b) The fiscal body of a city, town, county, or township may by ordinance or the commission of a park district established under
IC 36-10-15 may by resolution authorize the purchase of a blanket
bond or a crime insurance policy endorsed to include faithful
performance to cover the faithful performance of all employees,
commission members, and persons acting on behalf of the local
government unit, including those officers described in subsection (a).
(c) Except as provided in subsections (h) and (i), the fiscal bodies
of the respective units shall fix the amount of the bond of city
controllers, city clerk-treasurers, town clerk-treasurers, Barrett Law
fund custodians, county treasurers, county sheriffs, circuit court clerks,
township trustees, and conservancy district financial clerks as follows:
(1) The amount of annual coverage must equal thirty thousand
dollars ($30,000) for each one million dollars ($1,000,000) of
receipts of the officer's office during the last complete fiscal year
before the purchase of the bond, subject to subdivision (2).
(2) The amount of annual coverage may not be less than thirty
thousand dollars ($30,000) nor more than three hundred thousand
dollars ($300,000) unless the fiscal body approves a greater
amount of annual coverage for the officer or employee.
County auditors shall file bonds that provide annual coverage of not
less than thirty thousand dollars ($30,000), as fixed by the fiscal body
of the county. The amount of annual coverage of the bond of any other
person required to file an individual bond shall be fixed by the fiscal
body of the unit at not less than fifteen thousand dollars ($15,000).
(d) Except as provided in subsection (j), a controller of a solid waste
management district established under IC 13-21 or IC 13-9.5 (before
its repeal) shall file an individual surety bond in an amount:
(1) fixed by the board of directors of the solid waste management
district; and
(2) that is at least thirty thousand dollars ($30,000) in annual
coverage.
(e) Except as provided under subsection (d), a person who is
required to file an individual surety bond by the board of directors of
a solid waste management district established under IC 13-21 or
IC 13-9.5 (before its repeal) shall file a bond in an amount fixed by the
board of directors.
(f) In 1982 and every four (4) years after that, the state examiner
shall review the bond amounts fixed under this section and report in an
electronic format under IC 5-14-6 to the general assembly whether
changes are necessary to ensure adequate and economical coverage.
(g) The commissioner of insurance shall prescribe the form of the
bonds or crime policies required by this section, in consultation with
the commission on public records under IC 5-15-5.1-6.
(h) Notwithstanding subsection (c), the state board of accounts may fix the amount of the bond for a city controller, city clerk-treasurer, town clerk-treasurer, Barrett Law fund custodian, county treasurer, county sheriff, circuit court clerk, township trustee, or conservancy district financial clerk at an amount that exceeds thirty thousand dollars ($30,000) for each one million dollars ($1,000,000) of receipts of the officer's office during the last complete fiscal year before the purchase of the bond. However, the bond amount may not exceed three hundred thousand dollars ($300,000). An increased bond amount may be established under this subsection only if the state examiner issues a report under IC 5-11-5-1 that includes a finding that the officer engaged in malfeasance, misfeasance, or nonfeasance that resulted in the misappropriation of, diversion of, or inability to account for public funds.
(i) Notwithstanding subsection (c), the state board of accounts may fix the amount of the bond for any person who is not described in subsection (h) and is required to file an individual bond at an amount that exceeds fifteen thousand dollars ($15,000). An increased bond amount may be established under this subsection only if the state examiner issues a report under IC 5-11-5-1 that includes a finding that the person engaged in malfeasance, misfeasance, or nonfeasance that resulted in the misappropriation of, diversion of, or inability to account for public funds.
(j) Notwithstanding subsection (d), the state board of accounts may fix the amount of the bond for a controller of a solid waste management district established under IC 13-21 or IC 13-9.5 (before its repeal) at an amount that exceeds thirty thousand dollars ($30,000). An increased bond amount may be established under this subsection only if the state examiner issues a report under IC 5-11-5-1 that includes a finding that the controller engaged in malfeasance, misfeasance, or nonfeasance that resulted in the misappropriation of, diversion of, or inability to account for public funds.
(1) property tax rate or rates; or
(2) special benefits tax rate or rates;
referred to in the statutes listed in subsection (d).
(b) The maximum rate for taxes first due and payable after 2003 is the maximum rate that would have been determined under subsection (e) for taxes first due and payable in 2003 if subsection (e) had applied
for taxes first due and payable in 2003.
(c) The maximum rate must be adjusted each year to account for the
change in assessed value of real property that results from:
(1) an annual adjustment of the assessed value of real property
under IC 6-1.1-4-4.5; or
(2) a general reassessment of real property under IC 6-1.1-4-4.
(d) The statutes to which subsection (a) refers are:
(1) IC 8-10-5-17;
(2) IC 8-22-3-11;
(3) IC 8-22-3-25;
(4) IC 12-29-1-1;
(5) IC 12-29-1-2;
(6) IC 12-29-1-3;
(7) IC 12-29-3-6;
(8) IC 13-21-3-12;
(9) IC 13-21-3-15;
(10) IC 14-27-6-30;
(11) IC 14-33-7-3;
(12) IC 14-33-21-5;
(13) IC 15-14-7-4;
(14) IC 15-14-9-1;
(15) IC 15-14-9-2;
(16) IC 16-20-2-18;
(17) IC 16-20-4-27;
(18) IC 16-20-7-2;
(19) IC 16-22-14;
(20) IC 16-23-1-29;
(21) IC 16-23-3-6;
(22) IC 16-23-4-2;
(23) IC 16-23-5-6;
(24) IC 16-23-7-2;
(25) IC 16-23-8-2;
(26) IC 16-23-9-2;
(27) IC 16-41-15-5;
(28) IC 16-41-33-4;
(29) IC 20-46-2-3 (before its repeal on January 1, 2009);
(30) IC 20-46-6-5;
(31) IC 20-49-2-10;
(32) IC 36-1-19-1;
(33) IC 23-14-66-2;
(34) IC 23-14-67-3;
(35) IC 36-7-13-4;
(36) IC 36-7-14-28;
(37) IC 36-7-15.1-16;
(38) IC 36-8-19-8.5;
(39) IC 36-9-6.1-2;
(40) IC 36-9-17.5-4;
(41) IC 36-9-27-73;
(42) IC 36-9-29-31;
(43) IC 36-9-29.1-15;
(44) IC 36-10-3-21.5;
(A) establishes a maximum rate for any part of the:
(i) property taxes; or
(ii) special benefits taxes;
imposed by a political subdivision; and
(B) does not exempt the maximum rate from the adjustment under this section.
(e) The new maximum rate under a statute listed in subsection (d) is the tax rate determined under STEP SEVEN of the following STEPS:
STEP ONE: Determine the maximum rate for the political subdivision levying a property tax or special benefits tax under the statute for the year preceding the year in which the annual adjustment or general reassessment takes effect.
STEP TWO: Determine the actual percentage increase (rounded to the nearest one-hundredth percent (0.01%)) in the assessed value (before the adjustment, if any, under IC 6-1.1-4-4.5) of the taxable property from the year preceding the year the annual adjustment or general reassessment takes effect to the year that the annual adjustment or general reassessment takes effect.
STEP THREE: Determine the three (3) calendar years that immediately precede the ensuing calendar year and in which a statewide general reassessment of real property does not first take effect.
STEP FOUR: Compute separately, for each of the calendar years determined in STEP THREE, the actual percentage increase (rounded to the nearest one-hundredth percent (0.01%)) in the assessed value (before the adjustment, if any, under IC 6-1.1-4-4.5) of the taxable property from the preceding year.
STEP FIVE: Divide the sum of the three (3) quotients computed in STEP FOUR by three (3).
STEP SIX: Determine the greater of the following:
(A) Zero (0).
(B) The result of the STEP TWO percentage minus the STEP FIVE percentage.
STEP SEVEN: Determine the quotient of the STEP ONE tax rate divided by the sum of one (1) plus the STEP SIX percentage increase.
(f) The department of local government finance shall compute the maximum rate allowed under subsection (e) and provide the rate to each political subdivision with authority to levy a tax under a statute listed in subsection (d).
(b) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a park district under IC 36-10-3-21.5. For purposes of computing the ad valorem property tax levy limit imposed on a park district under section 3 of this chapter, the park district's ad valorem property tax levy for a particular calendar year does not include the part of the levy imposed under IC 36-10-3-21.5.
(1) at least ten (10) taxpayers in the taxing district, if the fund is authorized under IC 8-10-5-17, IC 8-16-3-1, IC 8-16-3.1-4, IC 14-27-6-48, IC 14-33-21-2, IC 36-8-14-2, IC 36-9-4-48, or IC 36-10-4-36;
(2) at least twenty (20) taxpayers in a county served by a hospital, if the fund is authorized under IC 16-22-4-1;
(3) at least thirty (30) taxpayers in a tax district, if the fund is authorized under IC 36-10-3-21, IC 36-10-3-21.5, or IC 36-10-7.5-19;
(4) at least fifty (50) taxpayers in a municipality, if subdivision (1), (2), (3), or (5) does not apply; or
(5) at least one hundred (100) taxpayers in the county, if the fund is authorized by IC 3-11-6;
may file a petition with the county auditor stating their objections to an action described in section 2 of this chapter. Upon the filing of the petition, the county auditor shall immediately certify the petition to the department of local government finance.
(1)
(2) A municipality.
(3) A park district established under IC 36-10-15.
"Board" refers to a park and recreation board.
"Commission" refers to a park commission established under IC 36-10-15.
"Department" refers to a department of parks and recreation.
"District" means the area within the jurisdiction of:
(1) a department; or
(2) a commission.
(b) If a county in which a unit is located establishes a park district established under IC 36-10-15, the unit may not create a department of parks and recreation under this chapter.
members to be appointed by the city executive. The members shall be
appointed on the basis of their interest in and knowledge of parks and
recreation, but no more than two (2) members may be affiliated with
the same political party. In addition, the creating ordinance may
provide for one (1) or two (2) ex officio members, those being:
(1) a member of the governing body of the school corporation
selected by that body;
(2) a member of the governing body of the library district selected
by that body; or
(3) both subdivisions (1) and (2).
(b) A town board consists of four (4) members to be appointed by
the town legislative body. The members shall be appointed on the basis
of their interest in and knowledge of parks and recreation. Except as
provided in section 4.1 of this chapter, not more than two (2) members
may be affiliated with the same political party. Members of the board
must be residents of the district. In addition, the creating ordinance
may provide for one (1) or two (2) ex officio members, those being:
(1) a member:
(A) of the governing body of the school corporation selected
by that body; or
(B) designated by the governing body of the school
corporation;
(2) a member of the governing body of the library district selected
by that body; or
(3) both subdivisions (1) and (2).
(c) A county board shall be appointed as follows:
(1) Two (2) members shall be appointed by the judge of the
circuit court.
(2) One (1) member shall be appointed by the county executive.
(3) Two (2) members shall be appointed by the county fiscal
body.
The members appointed under subdivisions (1), (2), and (3) shall be
appointed on the basis of their interest in and knowledge of parks and
recreation, but no more than one (1) member appointed under
subdivisions (1) and (3) may be affiliated with the same political party.
In a county having at least one (1) first or second class city, the creating
ordinance adopted under section 3 of this chapter must provide for
one (1) ex officio board member to be appointed by the executive of
that city. The member appointed by the city executive must be
affiliated with a different political party than the member appointed by
the county executive. However, if a county has more than one (1) such
city, the executives of those cities shall agree on the member. The
member serves for a term coterminous with the term of the appointing
executive or executives.
(d) Ex officio members have all the rights of regular members,
including the right to vote. A vacancy in an ex officio position shall be
filled by the appointing authority.
(e) This subsection also applies to a park district established
under IC 36-10-15. Neither a municipal executive nor a member of a
county fiscal body, county executive, or municipal fiscal body may
serve on a board or commission.
(f) The creating ordinance in any a county adopted under section
3 of this chapter, may provide for:
(1) the county cooperative extension coordinator;
(2) the county extension educator; or
(3) a member of the county extension committee selected by the
committee;
to serve as an ex officio member of the county board, in addition to the
members provided for under subsection (c).
(g) The creating ordinance adopted under section 3 of this chapter
in a county having no first or second class cities may provide for a
member of the county board to be selected by the board of supervisors
of a soil and water conservation district in which a facility of the county
board is located. The member selected under this subsection is in
addition to the members provided for under subsections (c) and (f).
(h) This subsection applies to a park district established under
IC 36-10-15. Except as provided in IC 36-10-15-6.5, the commission
for the park district consists of nine (9) members appointed as
follows:
(1) Three (3) members appointed by the county executive.
(2) Two (2) members appointed by the county fiscal body.
(3) Two (2) members appointed by the city executive.
(4) Two (2) members appointed by the city legislative body.
The members appointed to the commission shall be appointed on
the basis of their interest in and knowledge of parks and
recreation.
(1) One (1) member for a term of one (1) year.
(2) One (1) member for a term of two (2) years.
(3) One (1) member for a term of three (3) years.
(4) One (1) member for a term of four (4) years.
As a term expires, each new appointment is for a four (4) year term. All
terms expire on the first Monday in January, but a member continues
in office until his the member's successor is appointed.
(b) Initial appointments to a county board are as follows:
(1) The circuit court judge's appointments are for one (1) and
three (3) year terms, respectively.
(2) The county executive's appointment is for a two (2) year term.
(3) The county fiscal body's appointments are for two (2) and four
(4) year terms, respectively.
As a term expires, each new appointment is for a four (4) year term. All
terms expire on the first Monday in January, but a member continues
in office until his the member's successor is appointed.
(c) An appointing authority shall make initial appointments within
ninety (90) days after the creation of the department.
(d) This subsection applies only to a park district established
under IC 36-10-15. The appointing authority shall make initial
appointments not later than July 1, 2011 (unless the park district
is not established, as provided in IC 36-10-15-6.5). Initial
appointments to a commission shall be made as follows:
(1) One (1) member appointed by the county executive for a
term of one (1) year.
(2) One (1) member appointed by the county executive for a
term of two (2) years.
(3) One (1) member appointed by the county executive for a
term of four (3) years.
(4) One (1) member appointed by the county fiscal body for a
term of four (4) years.
(5) One (1) member appointed by the county fiscal body for a
term of one (1) year.
(6) One (1) member appointed by the city executive for a term
of two (2) years.
(7) One (1) member appointed by the city executive for a term
of three (3) years.
(8) One (1) member appointed by the city legislative body for
a term of four (4) years.
(9) One (1) member appointed by the city legislative body for
a term of one (1) year.
The initial members of the commission assume office July 1, 2011.
The commission shall in 2011 adopt the initial budget, property tax
rate, and property tax levy of the park district for 2012 and shall
refer its proposed budget, property tax levy, and property tax rate
to the department of local government finance as provided in
IC 6-1.1-18.5-7. Notwithstanding IC 6-1.1-18.5-7(b), the
commission shall impose the initial property tax levy of the park
district for 2012 even though the park district was not in existence
on March 1, 2011. However, during 2011, the commission has no
other powers and duties related to parks and recreation. As a term
expires, each new appointment is for a four (4) year term. All
terms expire on June 30, but a member continues in office until the
member's successor is appointed.
(d) (e) If an appointment for any new term is not made by the first
Monday in April, the incumbent shall serve another term.
(e) (f) This subsection also applies to a park district established
under IC 36-10-15. In making initial appointments under subsections
subsection (a), or (b), or (d), an appointing authority, in order to
provide continuity of experience and programs, shall give special
consideration to the appointment of members from previous park or
recreation boards.
(f) (g) This subsection also applies to a park district established
under IC 36-10-15. If a vacancy on the board occurs, the appointing
authority shall appoint a person to serve for the remainder of the
unexpired term.
(1) the unit's fiscal body shall appoint a hearing officer; or
(2) in the case of a park district established under IC 36-10-15, the county fiscal body shall appoint a hearing officer.
The person to hear the charges shall fix a date for a public hearing and give public notice at least ten (10) days in advance of the hearing. At the hearing the member is entitled to present evidence and argument and to be represented by counsel.
(b) All meetings of the board or commission are open to the public. The board or commission shall fix the time and place of its regular meetings, but it shall meet at least quarterly.
by the president or by any two (2) members by written request to the
secretary. The secretary shall send to each member, at least two (2)
days before a special meeting, a written notice fixing the time, place,
and purpose of the meeting. Written notice of a special meeting is not
required if the time of the special meeting is fixed at a regular meeting
or if all members are present at the special meeting.
(c) (d) At its first regular meeting each year the board or
commission shall elect a president and a vice president. The vice
president may act as president during the absence or disability of the
president. The board or commission may select a secretary either from
within or outside its membership.
(d) (e) A majority of the members constitutes a quorum. Action of
the board or commission is not official unless it is authorized by at
least:
(1) three (3) members present and acting; or
(2) five (5) members present and acting, in the case of a park
district established under IC 36-10-15.
(b) The members of the commission may not receive a salary or a per diem.
(c) The commission may authorize the payment of the actual expenses incurred by a member of the commission.
(1) exercise general supervision of and make rules for the district;
(2) establish rules governing the use of the park and recreation facilities by the public;
(3) provide police protection for its property and activities, either by requesting assistance from state, municipal, or county police authorities, or by having specified employees deputized as police officers; however, the deputized employees are not eligible for police pension benefits or other emoluments of police officers;
(4) appoint the necessary administrative officers of the district and fix their duties;
(5) establish standards and qualifications for the appointment of all personnel and approve their appointments without regard to politics;
(6) make recommendations and prepare an annual report concerning the operation of the commission and the status of park and recreation programs in the district; and
(7) prepare, submit, and approve an annual budget under IC 6-1.1-17.
(1) enter into contracts and leases for facilities and services;
(2) contract with persons for joint use of facilities for the operation of park and recreation programs and related services;
(3) contract with
(4) acquire and dispose of real and personal property, either within or outside Indiana;
(5) exercise the power of eminent domain under statutes available to municipalities;
(6) sell, lease, or enter into a royalty contract for the natural or mineral resources of land that it owns, the money received to be deposited in a nonreverting capital fund of the board;
(7) engage in self-supporting activities as prescribed by section 22 of this chapter;
(8) contract for special and temporary services and for professional assistance;
(9) delegate authority to perform ministerial acts in all cases except where final action of the board is necessary;
(10) prepare, publish, and distribute reports and other materials relating to activities authorized by this chapter;
(11) sue and be sued collectively by its legal name, as the "__________ (unit's or district's name) Park and Recreation Board", with service of process being had upon the president of the board or commission, but costs may not be taxed against the board or commission or its members in any action;
(12) invoke any legal, equitable, or special remedy for the
enforcement of this chapter, a park or recreation ordinance, or the
board's or commission's own action taken under either; and
(13) release and transfer, by resolution, a part of the area over
which it has jurisdiction for park and recreational purposes to
park authorities of another unit for park and recreational purposes
upon petition of the park or recreation board of the acquiring unit.
(b) Subsection (a)(13) does not apply to a park district
established under IC 36-10-15.
(b) (c) The board or commission may also lease any buildings or
grounds belonging to the unit or district and located within a park to
a person for a period not to exceed fifty (50) years. The lease may
authorize the lessee to provide upon the premises educational, research,
veterinary, or other proper facilities for the exhibition of wild or
domestic animals in wildlife parks, dining facilities, swimming
facilities, golf courses, skating facilities, dancing facilities, amusement
rides generally found in amusement parks, or other recreational
facilities. A lease may be made for more than one (1) year only to the
highest and best bidder, after notice that the lease will be made has
been given by publication in accordance with IC 5-3-1.
(c) (d) Notwithstanding subsection (b), (c), the board or
commission may lease buildings or grounds belonging to the unit for
a period of more than one (1) year without soliciting the highest and
best bidder or providing notice under IC 5-3-1 if:
(1) the buildings or grounds are leased to an Indiana nonprofit
corporation;
(2) the buildings or grounds are operated as a public golf course;
and
(3) the golf course remains subject to rules and regulations
promulgated by the board or commission.
(1) the fact that a private sale will be held;
(2) the location of the sale;
(3) the dates of the beginning and end of the sale;
(4) the time of day during which the sale will take place;
(5) the kinds of items to be sold at the sale; and
(6) the price of each kind of item, which may not be less than the reasonable selling price determined by the qualified appraiser.
If the board decides to sell at a public sale, the board shall conduct the sale in the manner provided by law for the unit. If the commission decides to sell at a public sale, the commission shall conduct the sale in the manner provided under IC 5-22-22.
(b) This subsection applies to cities. If a superintendent of parks and recreation is appointed, the superintendent shall be appointed under IC 36-4-9-2 without considering political affiliation.
(c) If there is more than one (1) superintendent of any park or recreation department involved at the time the creating ordinance is adopted, the board may appoint only one (1) superintendent for the new department.
(d) This subsection also applies to a park district established under IC 36-10-15. The superintendent must:
(1) be qualified by training or experience in the field of parks and recreation; or
(2) have a certification or an advanced degree in the field of parks and recreation.
(e) This subsection also applies to a park district established under IC 36-10-15. An incumbent performing park and recreation functions in a supervisory capacity at the time:
(1) a unit adopts a creating ordinance under section 3 of this chapter; or
(2) a district is established under IC 36-10-15;
is eligible for appointment as superintendent or as an assistant, but
the direction of the board or commission the superintendent shall:
(1) propose annually a plan for the operation of the department or
district;
(2) administer the plan as approved by the board or commission;
(3) supervise the general administration of the department or the
district;
(4) keep the records of the department or district and preserve all
papers and documents of the department or district;
(5) recommend persons for appointment as assistants if the board
or commission determines there is a need;
(6) appoint the employees of the department or district, subject
to the approval of the board or commission according to the
standards and qualifications fixed by the board or commission
and without regard to political affiliation;
(7) prepare and present to the board or commission an annual
report; and
(8) perform other duties that the board or commission directs.
the commission and, in the case of a municipality, must be approved
by the executive.
(c) (d) All official bonds shall be filed and recorded in the office of
the county recorder of the county in which the department or district
is located.
(d) (e) The commissioner of insurance shall prescribe the form of
the bonds or crime policies required by this section.
(1) study the subjects and problems specified by the board or commission and recommend to the board or commission additional problems in need of study;
(2) advise the board or commission concerning these subjects, particularly as they relate to different areas and groups in the community; and
(3) upon the invitation of the board or commission, sit with and participate in the deliberations of the board or commission but without the right to vote.
(b) The commission shall prepare an annual budget for the commission's operation and other expenditures under IC 6-1.1-17. The annual budget is subject to review and modification by the county board of tax adjustment of any participating county.
(c) Subject to IC 6-1.1-18.5, a tax on the taxable property in the district shall be levied annually by the district for park purposes. The tax shall be collected in the same manner as other district taxes are collected, and the controller shall, between the first and fifth days of each month, notify the commission of the amount of taxes collected for park purposes during the preceding month. At the date of notification, the controller shall credit the general park fund with the amount.
(b) The commission may establish, by resolution, a special nonreverting capital fund for the purposes of acquiring land or making specific capital improvements.
(c) Money placed in the nonreverting capital fund may not be withdrawn except for the purposes for which the fund was created, unless the commission repeals the resolution. The commission may not repeal the resolution under suspension of the rules.
(b) The commission may establish a cumulative building fund under IC 6-1.1-41 to provide money for:
(1) building, remodeling, and repair of park and recreation facilities; or
(2) purchase of land for park and recreation purposes.
(c) To provide for the cumulative building fund, the commission may each year levy a tax in compliance with IC 6-1.1-41 at a tax rate not to exceed the rate necessary to raise one hundred fifty thousand dollars ($150,000) in 2012. The tax rate imposed under this section shall be imposed at a uniform rate on all taxable property within the district.
(d) The tax shall be collected and held in a special fund known as the district's park and recreation cumulative building fund.
(1) a special nonreverting operating fund for park purposes from which expenditures may be made as provided by:
(A) ordinance, either by appropriation by the board or by the unit's fiscal body; or
(B) in the case of a park district established under IC 36-10-15, a resolution by commission; or
(2) a special nonreverting capital fund for the purpose of acquiring land or making specific capital improvements from which expenditures may be made by appropriation by:
(A) the unit's fiscal body; or
(B) in the case of a park district established under IC 36-10-15, the commission.
The unit's fiscal body or the commission shall designate the fund or funds into which the unit's fiscal officer (or county treasurer) or the district's fiscal officer shall deposit fees from golf courses, swimming pools, skating rinks, or other major facilities requiring major expenditures for management and maintenance. Money received from fees other than from major facilities or received from the sale of surplus property shall be deposited by the unit's fiscal officer (or county treasurer) or the district's fiscal officer either in the special nonreverting operating fund or in the nonreverting capital fund, as directed by the board or the commission. However, if neither fund has been established, money received from fees or from the sale of surplus
property shall be deposited in the unit's general fund or the district's
park general fund. Money from either special fund may be disbursed
only on approved claims allowed and signed by the president and
secretary of the board or commission.
(c) (d) Money placed in the special nonreverting capital fund may
not be withdrawn except for the purposes for which the fund was
created, unless:
(1) the fiscal body repeals the ordinance; or
(2) in the case of a park district established under
IC 36-10-15, the commission repeals the resolution;
establishing the fund. The fiscal body may not repeal the ordinance
under suspension of the rules. The commission may not repeal the
resolution under suspension of the rules.
(d) (e) Money procured from fees or received from the sale of
surplus property under section 12 of this chapter shall be deposited at
least once each month with the fiscal officer of the unit or the fiscal
officer of the district.
(1) the acquisition of real property; or
(2) a work of improvement;
that will be financed by the issuance of bonds.
(1) acquire land for any of the purposes prescribed in this chapter, either by purchase or by appropriation, and in conjunction with the acquisition to proceed with a work of improvement authorized by this chapter;
(2) acquire real property without proceeding at the time with a work of improvement; or
(3) proceed with a work of improvement where the real property has been already secured;
it shall adopt a resolution stating the purpose, describing the land to be acquired, the manner of acquisition, and, in the case of an appropriation, the other land that may be injuriously affected, or describing the lands already acquired and intended to be used in connection with the proposed work of improvement.
prepared by the engineer selected to do the work. The resolution must
be open to inspection by all persons interested in or affected by the
appropriation of land or the construction of the work. The board or
commission shall have notice of the resolution and its contents
published in accordance with IC 5-3-1. The notice must state a date on
which the board or commission will receive or hear remonstrances
from persons interested in or affected by the proceedings and on which
it will determine the public utility and benefit.
(d) (e) Notice shall be sent by certified mail to each owner of land
to be appropriated under the resolution, using the owner's address as
shown on the tax duplicates. In addition, notice of the land to be
appropriated shall be published in accordance with IC 5-3-1. All
persons affected in any manner by the proceedings, including all
taxpayers in the district are considered notified of the pendency of the
proceedings and of all subsequent acts, hearings, adjournments, and
orders of the board or commission by the original notice by
publication.
(e) (f) In the resolution and notice, separate descriptions of each
piece or parcel of land are not required, but it is a sufficient description
of the property purchased, to be purchased, or to be appropriated or
damaged to give a description of the entire tract by a platted description
or by metes and bounds, whether the land is composed of one (1) or
more lots or parcels and whether it is owned by one (1) or more
persons. If the land or a part of it is to be acquired by purchase, the
resolution must also state the maximum proposed cost.
(f) (g) The board or commission may, at any time before the
adoption of the resolution:
(1) obtain from the owner or owners of the land an option for its
purchase; or
(2) enter into a contract for its purchase upon the terms and
conditions that the board or commission considers best.
The option or contract is subject to the final action of the board or
commission confirming, modifying, or rescinding the resolution and
to the condition that the land may be paid for only out of the special
fund resulting from the sale of bonds as provided by this chapter.
(g) (h) If the board or commission decides to acquire any lots or
parcels of land by purchase, the board shall appoint two (2) qualified
appraisers to appraise the fair market value of the land. Each appraiser
must be professionally engaged in making appraisals or be trained as
an appraiser and licensed as a broker under IC 25-34.1. The appraisers
may not be interested directly or indirectly in any land that is to be
acquired under the resolution or that may be injured or incur local
benefits. The appraisers shall take an oath that they have no interest in
the matter and that they will honestly and impartially make the
valuation. The appraisers shall return the appraisers' separate appraisals
to the board or commission not more than thirty (30) days after the
date of their appointment. The appraisals shall be filed with and
become a part of the record of the proceeding.
(h) (i) The board or commission may not take an option on the land
or enter into a contract to purchase it at a price greater than the average
of the two (2) appraisals received under subsection (g). (h). The title to
land to be acquired under the resolution, whether by purchase or
appropriation, does not vest until the land is paid for out of the special
fund established by the sale of bonds as provided in this chapter. Any
indebtedness or obligation of any kind incurred by the board due to the
acquisition of land or to construction work shall be paid out of the
funds under the control of the board and is not an indebtedness or
obligation of the unit. Any indebtedness or obligation of any kind
incurred by the commission due to the acquisition of land or to
construction work:
(1) shall be paid out of the funds under the control of the
commission;
(2) is the indebtedness or obligation of the district only; and
(3) is not the indebtedness or obligation of any other political
subdivision.
(i) (j) At the time fixed for the hearing, or at any time before the
hearing, an owner of land to be appropriated under the resolution or
injuriously affected or a person owning real or personal property
located in the district may file a written remonstrance with the secretary
of the board or commission.
(j) (k) At the hearing, which may be adjourned from time to time,
the board or commission shall hear all persons interested in the
proceedings and all remonstrances that have been filed. After
considering the evidence, the board or commission shall take final
action determining the public utility and benefit of the proposed project
by confirming, modifying, or rescinding the resolution. The final action
shall be recorded and is final and conclusive upon all persons.
benefit tax to be levied as provided in this chapter:
(1) the board shall cause to be issued, in the name of the unit, the
bonds of the district; or
(2) in the case of a park district established under
IC 36-10-15, the commission shall cause to be issued, in the
name of the district, the bonds of the district.
The bonds may not exceed in amount the total cost of all land to be
acquired and all improvements described in the resolution, including
all expenses necessarily incurred in connection with the proceedings,
together with a sum sufficient to pay the costs of supervision and
inspection during the period of construction of a work. The expenses
to be covered in the bond issue include all expenses of every kind
actually incurred preliminary to acquiring the land and the construction
of the work, such as the cost of the necessary record, engineering
expenses, publication of notices, preparation of bonds, and other
necessary expenses. If more than one (1) resolution or proceeding of
the board or commission under section 23 of this chapter is confirmed
whereby different parcels of land are to be acquired, or more than one
(1) contract for work is let by the board or commission at
approximately the same time, the cost involved under all of the
resolutions and proceedings may be included in one (1) issue of bonds.
(b) (c) The bonds may be issued in any denomination not less than
one thousand dollars ($1,000) each, in not less than five (5) nor more
than forty (40) annual series. The bonds are payable one (1) series each
year, beginning at a date after the receipt of taxes from a levy made for
that purpose. The bonds are negotiable. The bonds may bear interest at
any rate, payable semiannually. After adopting a resolution ordering
bonds, the board or commission shall certify a copy of the resolution
to the unit's or district's fiscal officer. The fiscal officer shall prepare
the bonds, and the unit's executive or the district's superintendent
shall execute them, attested by the fiscal officer.
(c) (d) The bonds and the interest on them are exempt from taxation
as prescribed by IC 6-8-5-1. Bonds issued under this section are subject
to the provisions of IC 5-1 and IC 6-1.1-20 relating to:
(1) the filing of a petition requesting the issuance of bonds;
(2) the right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a);
(3) the appropriation of the proceeds of the bonds and approval by
the department of local government finance; and
(4) the sale of bonds at public sale for not less than their par
value.
(d) (e) The board or commission may not have bonds of the district
issued under this section that are payable by special taxation when the
total issue for that purpose, including the bonds already issued or to be
issued, exceeds two percent (2%) of the adjusted value of the taxable
property in the district as determined under IC 36-1-15. All bonds or
obligations issued in violation of this subsection are void. The bonds
are not obligations or indebtedness of:
(1) the unit, but constitute an indebtedness of the district as a
special taxing district; or
(2) in the case of a park district established under
IC 36-10-15, the bonds issued under this section:
(A) do not constitute an obligation or indebtedness of any
other political subdivision; and
(B) constitute an indebtedness of the district only.
(f) The bonds and interest are payable only out of a special tax
levied upon all the property of the district as prescribed by this chapter.
The bonds must recite the terms upon their face, together with the
purposes for which they are issued.
and other property acquired and for the construction of a work under
the resolution, including all costs and expenses incurred in connection
with the project. The fund may not be used for any other purpose. The
fund shall be deposited as provided in this chapter. A surplus
remaining from the proceeds of the bonds after all costs and expenses
are paid shall be paid into and becomes a part of the park district bond
fund.
(b) A person who knowingly discharges a firearm or shoots an arrow with a bow into or inside a park commits a Class B misdemeanor.
(c) This section does not apply to an area that the board or commission designates as a hunting, firearm sport, or archery area.
Chapter 15. Floyd County Park District
Sec. 1. This chapter applies only to Floyd County.
Sec. 2. A used in this chapter, "commission" means the park commission of the park district appointed under IC 36-10-3-5.
Sec. 3. As used in this chapter, "commissioner" means a member of the commission.
Sec. 4. As used in this chapter, "district" means a countywide
park district established under this chapter.
Sec. 5. The definitions in IC 36-1-2 and IC 36-10-1 apply to this
chapter.
Sec. 6. (a) Except as provided in section 6.5 of this chapter, the
powers and duties of each unit in Floyd County regarding parks
are transferred on January 1, 2012, to Floyd County.
(b) Except as provided in section 6.5 of this chapter, on January
1, 2012:
(1) all parks departments within the county are abolished;
(2) the transfer of all property and obligations of the park
departments shall be made to the district; and
(3) the district becomes responsible for carrying out the
exercise of all powers vested in the district by this chapter.
The transfer of all property of the parks departments includes any
park fund balances of Floyd County and the city of New Albany,
including any balances in a nonreverting park fund, a shelter house
fund, a cumulative park fund, and a park operating fund.
(c) If the commission before January 1, 2022, sells, transfers,
leases, or otherwise conveys any real property that was transferred
to the district by a park department under subsection (b), the
commission shall distribute any proceeds or other remuneration
from the sale, transfer, lease, or conveyance to the county or city
from which the property was transferred under subsection (b).
However, this subsection does not apply to any of the following:
(1) The sale, transfer, lease, or conveyance of real property by
the commission back to the county or city from which the
property was transferred under subsection (b).
(2) A lease of real property, if:
(A) the real property is leased as of December 31, 2011,
to a lessee for a purpose related to parks and recreation;
and
(B) after December 31, 2011, the commission enters into
or renews a lease of the real property for substantially
the same purpose related to parks and recreation.
(d) Except as provided in section 6.5 of this chapter, the
commission shall in 2011 adopt the initial budget and tax levy of
the park district for 2012. However, during 2011, the commission
has no other powers and duties related to parks and recreation.
Sec. 6.5. Notwithstanding any other law:
(1) a park district is not established under this chapter;
(2) a commission is not established for the park district;
(3) no existing parks departments in the county are abolished;
(4) no transfer of park powers, duties, property, and
obligations may occur under this chapter; and
(5) no property tax levies shall be adjusted under this chapter;
if before July 1, 2011, a majority of the members elected to the
fiscal body of the city of New Albany adopts a resolution providing
that the park district shall not be established under this chapter, or
before July 1, 2011, a majority of the members elected to the fiscal
body of Floyd County adopts a resolution providing that the park
district shall not be established under this chapter.
Sec. 7. (a) The district is a separate municipal corporation.
(b) The boundaries of the district are coterminous with the
boundaries of the county.
Sec. 8. (a) All personnel employed by the city, town, and
township park departments within the county are, upon the
establishment of a district, eligible to transfer to the district. The
commissioners shall determine whether an employee transfers to
the district. The employees shall receive salaries and other benefits
as determined by the commissioners.
(b) All personnel described in subsection (a) that participate in
the public employees' retirement fund as employees of a city, town,
or township park department shall continue to participate in the
public employees' retirement fund upon becoming employed by the
district. The employees' public employees' retirement fund
accounts shall be transferred to the district for administrative
purposes.
Sec. 9. The following apply to the creation of a district under
this chapter:
(1) Indebtedness that was incurred by a unit before the
creation of the district:
(A) may not be imposed on taxpayers that were not
responsible for payment of the indebtedness before the
district was created; and
(B) must be paid by the taxpayers that were responsible for
payment of the indebtedness before creation of the district.
(2) Pension obligations existing on the date the district is
created:
(A) may not be imposed on taxpayers that were not
responsible for payment of the pension obligations before
the district was created; and
(B) must be paid by the taxpayers that were responsible for
payment of the pension obligations before the district was
created.
Sec. 10. Except as provided in section 6.5 of this chapter, on
January 1, 2012, the following occur:
(1) All property, tangible and intangible, real and personal,
including without limitation, vehicles, equipment of all kinds,
buildings, trees, roadways, money, bank accounts, receivables,
grants, bequests, and any other property of the municipal or
township parks departments shall be transferred to the
district.
(2) All obligations of the municipal and township parks
departments in the county, including claims existing or
threatened or claims that have not yet been made known to
the park department and as to which the statute of limitations
has not run, all pension obligations, and all contractual
obligations become obligations of the district.
Sec. 11. (a) Notwithstanding any other law, the maximum
permissible ad valorem property tax levy for the district for
property taxes first due and payable in 2012 is equal to the result
of one million dollars ($1,000,000) minus the amount of any excise
taxes, county income taxes, or financial institutions tax that the
department of local government finance estimates that the park
district will receive in 2012. In 2013 and thereafter, the maximum
permissible ad valorem property tax levy for the district shall be
determined as provided in IC 6-1.1-18.5.
(b) Notwithstanding any other law, the department of local
government finance shall reduce the maximum permissible ad
valorem property tax levy for Floyd County and the maximum
permissible ad valorem property tax levy for the city of New
Albany under this chapter. The total combined reduction must
equal the result of one hundred fifty thousand dollars ($150,000)
plus an amount equal to the amount of the park district's
maximum permissible ad valorem property tax levy determined
under subsection (a) for property taxes first due and payable in
2012. The reduction in maximum permissible ad valorem property
tax levies under this subsection must first apply to property taxes
first due and payable in 2012. The department of local government
finance shall compute:
(1) the part of the reduction under this subsection that is
made to the maximum permissible ad valorem property tax
levy for Floyd County; and
(2) the part of the reduction under this subsection that is
made to the maximum permissible ad valorem property tax
levy for the city of New Albany;
so that a reduction made to a maximum permissible ad valorem
property tax levy under this subsection would not by itself, after
considering the elimination of the existing county property tax levy
for park purposes and considering the total amount of property
taxes that may be imposed in the county by the district under this
chapter, result in a change in the total tax rate imposed on any
taxpayer in Floyd County.
Sec. 12. A unit located within the county may not establish a
department of parks and recreation under any other law. No local
government entity other than the district may, for property taxes
first due and payable after 2011, impose property taxes for park
and recreation purposes.
(b) This SECTION expires July 1, 2012.
