Bill Text: IN HB1540 | 2013 | Regular Session | Introduced
Bill Title: Public transportation corporations.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-01-22 - First reading: referred to Committee on Ways and Means [HB1540 Detail]
Download: Indiana-2013-HB1540-Introduced.html
Citations Affected: IC 6-3.5; IC 9-13-2-105; IC 9-29-1-10; IC 36-9.
Synopsis: Public transportation corporations. Authorizes the following
funding sources for public transportation corporations: (1) The county
adjusted gross income tax. (2) The county option income tax. (3) The
county economic development income tax. (4) The local option income
tax imposed for public safety purposes. (5) A $10 city registration fee
on passenger cars and trucks having a declared gross weight of less
than 11,000 pounds. (6) A referendum tax levy.
Effective: July 1, 2013.
January 22, 2013, read first time and referred to Committee on Ways and Means.
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) the allocation amount of the civil taxing unit for that calendar year; plus
(2) the current ad valorem property tax levy of any special taxing district, authority, board, or other entity formed to discharge governmental services or functions on behalf of or ordinarily attributable to the civil taxing unit; plus
(3) in the case of a county, an amount equal to the welfare allocation amount.
The welfare allocation amount is an amount equal to the sum of the property taxes imposed by the county in 1999 for the county's welfare fund and welfare administration fund and, if the county received a certified distribution under this chapter or IC 6-3.5-6 in 2008, the
property taxes imposed by the county in 2008 for the county's county
medical assistance to wards fund, family and children's fund, children's
psychiatric residential treatment services fund, county hospital care for
the indigent fund and children with special health care needs county
fund.
(b) The part of a county's certified distribution that is to be used as
certified shares shall be allocated only among the county's civil taxing
units. Each civil taxing unit of a county is entitled to receive a certified
share during a calendar year in an amount determined in STEP TWO
of the following formula:
STEP ONE: Divide:
(A) the attributed allocation amount of the civil taxing unit
during that calendar year; by
(B) the sum of the attributed allocation amounts of all the civil
taxing units of the county during that calendar year.
STEP TWO: Multiply the part of the county's certified
distribution that is to be used as certified shares by the STEP
ONE amount.
(c) The department of local government finance shall determine the
attributed levies of civil taxing units that are entitled to receive certified
shares during a calendar year. If the ad valorem property tax levy of
any special taxing district, authority, board, or other entity is attributed
to another civil taxing unit under subsection (a)(2), then the special
taxing district, authority, board, or other entity shall not be treated as
having an attributed allocation amount of its own. The department of
local government finance shall certify the attributed allocation amounts
to the appropriate county auditor. The county auditor shall then allocate
the certified shares among the civil taxing units of the auditor's county.
(d) Certified shares received by a civil taxing unit shall be treated
as additional revenue for the purpose of fixing its budget for the
calendar year during which the certified shares will be received. The
certified shares may be allocated to or appropriated for any purpose,
including:
(1) property tax relief;
(2) funding the operation of a public transportation
corporation as provided in an election, if any, made by a
county or city fiscal body under IC 36-9-4-42; or
(3) a transfer of funds to another civil taxing unit whose levy was
attributed to the civil taxing unit in the determination of its
attributed allocation amount.
IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 25. (a) As used in this section,
"public safety" refers to the following:
(1) A police and law enforcement system to preserve public peace
and order.
(2) A firefighting and fire prevention system.
(3) Emergency ambulance services (as defined in
IC 16-18-2-107).
(4) Emergency medical services (as defined in IC 16-18-2-110).
(5) Emergency action (as defined in IC 13-11-2-65).
(6) A probation department of a court.
(7) Confinement, supervision, services under a community
corrections program (as defined in IC 35-38-2.6-2), or other
correctional services for a person who has been:
(A) diverted before a final hearing or trial under an agreement
that is between the county prosecuting attorney and the person
or the person's custodian, guardian, or parent and that provides
for confinement, supervision, community corrections services,
or other correctional services instead of a final action
described in clause (B) or (C);
(B) convicted of a crime; or
(C) adjudicated as a delinquent child or a child in need of
services.
(8) A juvenile detention facility under IC 31-31-8.
(9) A juvenile detention center under IC 31-31-9.
(10) A county jail.
(11) A communications system (as defined in IC 36-8-15-3), or
an enhanced emergency telephone system (as defined in
IC 36-8-16-2 (before its repeal on July 1, 2012)), or the statewide
911 system (as defined in IC 36-8-16.7-22).
(12) Medical and health expenses for jail inmates and other
confined persons.
(13) Pension payments for any of the following:
(A) A member of the fire department (as defined in
IC 36-8-1-8) or any other employee of a fire department.
(B) A member of the police department (as defined in
IC 36-8-1-9), a police chief hired under a waiver under
IC 36-8-4-6.5, or any other employee hired by a police
department.
(C) A county sheriff or any other member of the office of the
county sheriff.
(D) Other personnel employed to provide a service described
in this section.
(14) Public transportation services provided under IC 36-9-4.
(b) If a county council has imposed a tax rate of at least twenty-five
hundredths of one percent (0.25%) under section 24 of this chapter, a
tax rate of at least twenty-five hundredths of one percent (0.25%) under
section 26 of this chapter, or a total combined tax rate of at least
twenty-five hundredths of one percent (0.25%) under sections 24 and
26 of this chapter, the county council may also adopt an ordinance to
impose an additional tax rate under this section to provide funding for
public safety.
(c) A tax rate under this section may not exceed twenty-five
hundredths of one percent (0.25%).
(d) If a county council adopts an ordinance to impose a tax rate
under this section, not more than ten (10) days after the vote, the
county auditor shall send a certified copy of the ordinance to the
commissioner of the department, the director of the budget agency, and
the commissioner of the department of local government finance by
certified mail or in an electronic format approved by the director of the
budget agency.
(e) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(f) Except as provided in subsection (k) or (l), the county auditor
shall distribute the portion of the certified distribution that is
attributable to a tax rate under this section to the county and to each
municipality in the county that is carrying out or providing at least one
(1) of the public safety purposes described in subsection (a). The
amount that shall be distributed to the county or municipality is equal
to the result of:
(1) the portion of the certified distribution that is attributable to a
tax rate under this section; multiplied by
(2) a fraction equal to:
(A) the attributed allocation amount (as defined in
IC 6-3.5-1.1-15) of the county or municipality for the calendar
year; divided by
(B) the sum of the attributed allocation amounts of the county
and each municipality in the county that is entitled to a
distribution under this section for the calendar year.
The county auditor shall make the distributions required by this
subsection not more than thirty (30) days after receiving the portion of
the certified distribution that is attributable to a tax rate under this
section. Tax revenue distributed to a county or municipality under this
subsection must be deposited into a separate account or fund and may
be appropriated by the county or municipality only for public safety
purposes.
(g) The department of local government finance may not require a
county or municipality receiving tax revenue under this section to
reduce the county's or municipality's property tax levy for a particular
year on account of the county's or municipality's receipt of the tax
revenue.
(h) The tax rate under this section and the tax revenue attributable
to the tax rate under this section shall not be considered for purposes
of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 2 of this chapter or any other provision of this
chapter;
(2) the maximum permissible property tax levy under
IC 6-1.1-18.5-3; or
(3) the credit under IC 6-1.1-20.6.
(i) The tax rate under this section may be imposed or rescinded at
the same time and in the same manner that the county may impose or
increase a tax rate under section 24 of this chapter.
(j) The department of local government finance and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
(k) Two (2) or more political subdivisions that are entitled to receive
a distribution under this section may adopt resolutions providing that
some part or all of those distributions shall instead be paid to one (1)
political subdivision in the county to carry out specific public safety
purposes specified in the resolutions.
(l) A fire department, volunteer fire department, or emergency
medical services provider that:
(1) provides fire protection or emergency medical services within
the county; and
(2) is operated by or serves a political subdivision that is not
otherwise entitled to receive a distribution of tax revenue under
this section;
may before July 1 of a year apply to the county council for a
distribution of tax revenue under this section during the following
calendar year. The county council shall review an application
submitted under this subsection and may before September 1 of a year
adopt a resolution requiring that one (1) or more of the applicants shall
receive a specified amount of the tax revenue to be distributed under
this section during the following calendar year. A resolution approved
under this subsection providing for a distribution to one (1) or more fire
departments, volunteer fire departments, or emergency medical
services providers applies only to distributions in the following
calendar year. Any amount of tax revenue distributed under this
subsection to a fire department, volunteer fire department, or
emergency medical services provider shall be distributed before the
remainder of the tax revenue is distributed under subsection (f).
(1) replace the amount, if any, of property tax revenue lost due to the allowance of an increased homestead credit within the county;
(2) fund the operation of a public communications system and computer facilities district as provided in an election, if any, made by the county fiscal body under IC 36-8-15-19(b);
(3) fund the operation of a public transportation corporation in a county containing a consolidated city as provided in an election, if any, made by the county fiscal body under IC 36-9-4-42;
(4) fund the operation of a public library in a county containing a consolidated city as provided in an election, if any, made by the county fiscal body under IC 36-3-7-6;
(5) make payments permitted under IC 36-7-14-25.5 or IC 36-7-15.1-17.5;
(6) make payments permitted under subsection (i);
(7) make distributions of distributive shares to the civil taxing units of a county; and
(8) make the distributions permitted under sections 27, 28, 29, 30, 31, 32, and 33 of this chapter.
(b) The county auditor shall retain from the payments of the county's certified distribution, an amount equal to the revenue lost, if any, due to the increase of the homestead credit within the county. This money shall be distributed to the civil taxing units and school corporations of the county as though they were property tax collections and in such a manner that no civil taxing unit or school corporation shall suffer a net revenue loss due to the allowance of an increased homestead credit.
(c) The county auditor shall retain:
(1) the amount, if any, specified by the county fiscal body for a particular calendar year under subsection (i), IC 36-3-7-6, IC 36-7-14-25.5, IC 36-7-15.1-17.5, IC 36-8-15-19(b), and IC 36-9-4-42 from the county's certified distribution for that same calendar year; and
(2) the amount of an additional tax rate imposed under section 27, 28, 29, 30, 31, 32, or 33 of this chapter.
The county auditor shall distribute amounts retained under this subsection to the county.
(d) All certified distribution revenues that are not retained and distributed under subsections (b) and (c) shall be distributed to the civil taxing units of the county as distributive shares.
(e) The amount of distributive shares that each civil taxing unit in a county is entitled to receive during a month equals the product of the following:
(1) The amount of revenue that is to be distributed as distributive shares during that month; multiplied by
(2) A fraction. The numerator of the fraction equals the allocation amount for the civil taxing unit for the calendar year in which the month falls. The denominator of the fraction equals the sum of the allocation amounts of all the civil taxing units of the county for the calendar year in which the month falls.
(f) The department of local government finance shall provide each county auditor with the fractional amount of distributive shares that each civil taxing unit in the auditor's county is entitled to receive monthly under this section.
(g) Notwithstanding subsection (e), if a civil taxing unit of an adopting county does not impose a property tax levy that is first due and payable in a calendar year in which distributive shares are being distributed under this section, that civil taxing unit is entitled to receive a part of the revenue to be distributed as distributive shares under this section within the county. The fractional amount such a civil taxing unit is entitled to receive each month during that calendar year equals the product of the following:
(1) The amount to be distributed as distributive shares during that month; multiplied by
(2) A fraction. The numerator of the fraction equals the budget of that civil taxing unit for that calendar year. The denominator of the fraction equals the aggregate budgets of all civil taxing units of that county for that calendar year.
(h) If for a calendar year a civil taxing unit is allocated a part of a county's distributive shares by subsection (g), then the formula used in subsection (e) to determine all other civil taxing units' distributive shares shall be changed each month for that same year by reducing the amount to be distributed as distributive shares under subsection (e) by the amount of distributive shares allocated under subsection (g) for that same month. The department of local government finance shall make
any adjustments required by this subsection and provide them to the
appropriate county auditors.
(i) Notwithstanding any other law, a county fiscal body may pledge
revenues received under this chapter (other than revenues attributable
to a tax rate imposed under section 30, 31, or 32 of this chapter) to the
payment of bonds or lease rentals to finance a qualified economic
development tax project under IC 36-7-27 in that county or in any other
county if the county fiscal body determines that the project will
promote significant opportunities for the gainful employment or
retention of employment of the county's residents.
(b) In determining the amount of distributive shares a civil taxing unit is entitled to receive under section 18(g) of this chapter, the department of local government finance shall consider only the percentage of the civil taxing unit's budget that equals the ratio that the total assessed valuation that lies within the civil taxing unit and the county that has adopted the county option tax bears to the total assessed valuation that lies within the civil taxing unit.
(c) The distributive shares to be allocated and distributed under this chapter:
(1) shall be treated by each civil taxing unit as additional revenue for the purpose of fixing the civil taxing unit's budget for the budget year during which the distributive shares are to be distributed to the civil taxing unit; and
(2) may be used for any lawful purpose of the civil taxing unit, including funding the operation of a public transportation corporation in a county, other than a county containing a consolidated city, as provided in an election, if any, made by a county or city fiscal body under IC 36-9-4-42.
(d) In the case of a civil taxing unit that includes a consolidated city, its fiscal body may distribute any revenue it receives under this chapter to any governmental entity located in its county except an excluded city, a township, or a school corporation.
SECTION 4, AND AS AMENDED BY P.L.137-2012, SECTION 86,
IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 31. (a) As used in this section,
"public safety" refers to the following:
(1) A police and law enforcement system to preserve public peace
and order.
(2) A firefighting and fire prevention system.
(3) Emergency ambulance services (as defined in
IC 16-18-2-107).
(4) Emergency medical services (as defined in IC 16-18-2-110).
(5) Emergency action (as defined in IC 13-11-2-65).
(6) A probation department of a court.
(7) Confinement, supervision, services under a community
corrections program (as defined in IC 35-38-2.6-2), or other
correctional services for a person who has been:
(A) diverted before a final hearing or trial under an agreement
that is between the county prosecuting attorney and the person
or the person's custodian, guardian, or parent and that provides
for confinement, supervision, community corrections services,
or other correctional services instead of a final action
described in clause (B) or (C);
(B) convicted of a crime; or
(C) adjudicated as a delinquent child or a child in need of
services.
(8) A juvenile detention facility under IC 31-31-8.
(9) A juvenile detention center under IC 31-31-9.
(10) A county jail.
(11) A communications system (as defined in IC 36-8-15-3), or an
enhanced emergency telephone system (as defined in
IC 36-8-16-2 (before its repeal on July 1, 2012)), or the statewide
911 system (as defined in IC 36-8-16.7-22).
(12) Medical and health expenses for jail inmates and other
confined persons.
(13) Pension payments for any of the following:
(A) A member of the fire department (as defined in
IC 36-8-1-8) or any other employee of a fire department.
(B) A member of the police department (as defined in
IC 36-8-1-9), a police chief hired under a waiver under
IC 36-8-4-6.5, or any other employee hired by a police
department.
(C) A county sheriff or any other member of the office of the
county sheriff.
(D) Other personnel employed to provide a service described in this section.
(14) Public transportation services provided under IC 36-9-4.
(b) The county income tax council may adopt an ordinance to impose an additional tax rate under this section to provide funding for public safety if:
(1) the county income tax council has imposed a tax rate under section 30 of this chapter, in the case of a county containing a consolidated city; or
(2) the county income tax council has imposed a tax rate of at least twenty-five hundredths of one percent (0.25%) under section 30 of this chapter, a tax rate of at least twenty-five hundredths of one percent (0.25%) under section 32 of this chapter, or a total combined tax rate of at least twenty-five hundredths of one percent (0.25%) under sections 30 and 32 of this chapter, in the case of a county other than a county containing a consolidated city.
(c) A tax rate under this section may not exceed the following:
(1) Five-tenths of one percent (0.5%), in the case of a county containing a consolidated city.
(2) Twenty-five hundredths of one percent (0.25%), in the case of a county other than a county containing a consolidated city.
(d) If a county income tax council adopts an ordinance to impose a tax rate under this section, not more than ten (10) days after the vote, the county auditor shall send a certified copy of the ordinance to the commissioner of the department, the director of the budget agency, and the commissioner of the department of local government finance by certified mail or in an electronic format approved by the director of the budget agency.
(e) A tax rate under this section is in addition to any other tax rates imposed under this chapter and does not affect the purposes for which other tax revenue under this chapter may be used.
(f) Except as provided in subsections (l) and (m), the county auditor shall distribute the portion of the certified distribution that is attributable to a tax rate under this section to the county and to each municipality in the county that is carrying out or providing at least one (1) of the public safety purposes described in subsection (a). The amount that shall be distributed to the county or municipality is equal to the result of:
(1) the portion of the certified distribution that is attributable to a tax rate under this section; multiplied by
(2) a fraction equal to:
(A) the total property taxes being collected in the county by the county or municipality for the calendar year; divided by
(B) the sum of the total property taxes being collected in the county by the county and each municipality in the county that is entitled to a distribution under this section for the calendar year.
The county auditor shall make the distributions required by this subsection not more than thirty (30) days after receiving the portion of the certified distribution that is attributable to a tax rate under this section. Tax revenue distributed to a county or municipality under this subsection must be deposited into a separate account or fund and may be appropriated by the county or municipality only for public safety purposes.
(g) The department of local government finance may not require a county or municipality receiving tax revenue under this section to reduce the county's or municipality's property tax levy for a particular year on account of the county's or municipality's receipt of the tax revenue.
(h) The tax rate under this section and the tax revenue attributable to the tax rate under this section shall not be considered for purposes of computing:
(1) the maximum income tax rate that may be imposed in a county under section 8 or 9 of this chapter or any other provision of this chapter;
(2) the maximum permissible property tax levy under IC 6-1.1-18.5-3; or
(3) the credit under IC 6-1.1-20.6.
(i) The tax rate under this section may be imposed or rescinded at the same time and in the same manner that the county may impose or increase a tax rate under section 30 of this chapter.
(j) The department of local government finance and the department of state revenue may take any actions necessary to carry out the purposes of this section.
(k) Notwithstanding any other provision, in Lake County the county council (and not the county income tax council) is the entity authorized to take actions concerning the additional tax rate under this section.
(l) Two (2) or more political subdivisions that are entitled to receive a distribution under this section may adopt resolutions providing that some part or all of those distributions shall instead be paid to one (1) political subdivision in the county to carry out specific public safety purposes specified in the resolutions.
(m) A fire department, volunteer fire department, or emergency
medical services provider that:
(1) provides fire protection or emergency medical services within
the county; and
(2) is operated by or serves a political subdivision that is not
otherwise entitled to receive a distribution of tax revenue under
this section;
may before July 1 of a year apply to the county income tax council for
a distribution of tax revenue under this section during the following
calendar year. The county income tax council shall review an
application submitted under this subsection and may before September
1 of a year adopt a resolution requiring that one (1) or more of the
applicants shall receive a specified amount of the tax revenue to be
distributed under this section during the following calendar year. A
resolution approved under this subsection providing for a distribution
to one (1) or more fire departments, volunteer fire departments, or
emergency services providers applies only to distributions in the
following calendar year. Any amount of tax revenue distributed under
this subsection to a fire department, volunteer fire department, or
emergency medical services provider shall be distributed before the
remainder of the tax revenue is distributed under subsection (f).
(b) As used in this subsection, "homestead" means a homestead that is eligible for a standard deduction under IC 6-1.1-12-37. Except as provided in sections 15, 23, 26, 27, 27.5, and 27.6 of this chapter, revenues from the county economic development income tax may be used as follows:
(1) By a county, city, or town for economic development projects, for paying, notwithstanding any other law, under a written agreement all or a part of the interest owed by a private developer or user on a loan extended by a financial institution or other lender to the developer or user if the proceeds of the loan are or are to be used to finance an economic development project, for the retirement of bonds under section 14 of this chapter for economic development projects, for leases under section 21 of
this chapter, or for leases or bonds entered into or issued prior to
the date the economic development income tax was imposed if
the purpose of the lease or bonds would have qualified as a
purpose under this chapter at the time the lease was entered into
or the bonds were issued.
(2) By a county, city, or town for:
(A) the construction or acquisition of, or remedial action with
respect to, a capital project for which the unit is empowered to
issue general obligation bonds or establish a fund under any
statute listed in IC 6-1.1-18.5-9.8;
(B) the retirement of bonds issued under any provision of
Indiana law for a capital project;
(C) the payment of lease rentals under any statute for a capital
project;
(D) contract payments to a nonprofit corporation whose
primary corporate purpose is to assist government in planning
and implementing economic development projects;
(E) operating expenses of a governmental entity that plans or
implements economic development projects;
(F) to the extent not otherwise allowed under this chapter,
funding substance removal or remedial action in a designated
unit; or
(G) funding of a revolving fund established under
IC 5-1-14-14.
(3) By a county, city, or town for any lawful purpose for which
money in any of its other funds may be used.
(4) By a city or county described in IC 36-7.5-2-3(b) for making
transfers required by IC 36-7.5-4-2. If the county economic
development income tax rate is increased after April 30, 2005, in
Porter County, the first three million five hundred thousand
dollars ($3,500,000) of the tax revenue that results each year from
the tax rate increase shall be used by the county or by eligible
municipalities (as defined in IC 36-7.5-1-11.3) in the county only
to make the county's transfer required by IC 36-7.5-4-2. The first
three million five hundred thousand dollars ($3,500,000) of the
tax revenue that results each year from the tax rate increase shall
be paid by the county treasurer to the treasurer of the northwest
Indiana regional development authority under IC 36-7.5-4-2
before certified distributions are made to the county or any cities
or towns in the county under this chapter from the tax revenue
that results each year from the tax rate increase. If Porter County
ceases to be a member of the northwest Indiana regional
development authority under IC 36-7.5 but two (2) or more
municipalities in the county have become members of the
northwest Indiana regional development authority as authorized
by IC 36-7.5-2-3(i), the county treasurer shall continue to transfer
the three million five hundred thousand dollars ($3,500,000) to
the treasurer of the northwest Indiana regional development
authority under IC 36-7.5-4-2 before certified distributions are
made to the county or any cities or towns in the county. In Porter
County, all of the tax revenue that results each year from the tax
rate increase that is in excess of the first three million five
hundred thousand dollars ($3,500,000) that results each year from
the tax rate increase must be used by the county and cities and
towns in the county for homestead credits under subdivision (5).
(5) This subdivision applies only in Porter County. All of the tax
revenue that results each year from a tax rate increase described
in subdivision (4) that is in excess of the first three million five
hundred thousand dollars ($3,500,000) that results each year from
the tax rate increase must be used by the county and cities and
towns in the county for homestead credits under this subdivision.
The following apply to homestead credits provided under this
subdivision:
(A) The homestead credits must be applied uniformly to
provide a homestead credit for homesteads in the county, city,
or town.
(B) The homestead credits shall be treated for all purposes as
property tax levies.
(C) The homestead credits shall be applied to the net property
taxes due on the homestead after the application of all other
assessed value deductions or property tax deductions and
credits that apply to the amount owed under IC 6-1.1.
(D) The department of local government finance shall
determine the homestead credit percentage for a particular
year based on the amount of county economic development
income tax revenue that will be used under this subdivision to
provide homestead credits in that year.
(6) This subdivision applies only in Lake County. The county or
a city or town in the county may use county economic
development income tax revenue to provide homestead credits in
the county, city, or town. The following apply to homestead
credits provided under this subdivision:
(A) The county, city, or town fiscal body must adopt an
ordinance authorizing the homestead credits. The ordinance
must specify the amount of county economic development
income tax revenue that will be used to provide homestead
credits in the following year.
(B) The county, city, or town fiscal body that adopts an
ordinance under this subdivision must forward a copy of the
ordinance to the county auditor and the department of local
government finance not more than thirty (30) days after the
ordinance is adopted.
(C) The homestead credits must be applied uniformly to
increase the homestead credit under IC 6-1.1-20.9 (repealed)
for homesteads in the county, city, or town (for property taxes
first due and payable before January 1, 2009) or to provide a
homestead credit for homesteads in the county, city, or town
(for property taxes first due and payable after December 31,
2008).
(D) The homestead credits shall be treated for all purposes as
property tax levies.
(E) The homestead credits shall be applied to the net property
taxes due on the homestead after the application of all other
assessed value deductions or property tax deductions and
credits that apply to the amount owed under IC 6-1.1.
(F) The department of local government finance shall
determine the homestead credit percentage for a particular
year based on the amount of county economic development
income tax revenue that will be used under this subdivision to
provide homestead credits in that year.
(7) For a regional venture capital fund established under section
13.5 of this chapter or a local venture capital fund established
under section 13.6 of this chapter.
(8) This subdivision applies only to LaPorte County, if:
(A) the county fiscal body has adopted an ordinance under
IC 36-7.5-2-3(e) providing that the county is joining the
northwest Indiana regional development authority; and
(B) the fiscal body of the city described in IC 36-7.5-2-3(e) has
adopted an ordinance under IC 36-7.5-2-3(e) providing that
the city is joining the development authority.
Revenue from the county economic development income tax may
be used by a county or a city described in this subdivision for
making transfers required by IC 36-7.5-4-2. In addition, if the
county economic development income tax rate is increased after
June 30, 2006, in the county, the first three million five hundred
thousand dollars ($3,500,000) of the tax revenue that results each
year from the tax rate increase shall be used by the county only to
make the county's transfer required by IC 36-7.5-4-2. The first
three million five hundred thousand dollars ($3,500,000) of the
tax revenue that results each year from the tax rate increase shall
be paid by the county treasurer to the treasurer of the northwest
Indiana regional development authority under IC 36-7.5-4-2
before certified distributions are made to the county or any cities
or towns in the county under this chapter from the tax revenue
that results each year from the tax rate increase. All of the tax
revenue that results each year from the tax rate increase that is in
excess of the first three million five hundred thousand dollars
($3,500,000) that results each year from the tax rate increase must
be used by the county and cities and towns in the county for
homestead credits under subdivision (9).
(9) This subdivision applies only to LaPorte County. All of the tax
revenue that results each year from a tax rate increase described
in subdivision (8) that is in excess of the first three million five
hundred thousand dollars ($3,500,000) that results each year from
the tax rate increase must be used by the county and cities and
towns in the county for homestead credits under this subdivision.
The following apply to homestead credits provided under this
subdivision:
(A) The homestead credits must be applied uniformly to
provide a homestead credit for homesteads in the county, city,
or town.
(B) The homestead credits shall be treated for all purposes as
property tax levies.
(C) The homestead credits shall be applied to the net property
taxes due on the homestead after the application of all other
assessed value deductions or property tax deductions and
credits that apply to the amount owed under IC 6-1.1.
(D) The department of local government finance shall
determine the homestead credit percentage for a particular
year based on the amount of county economic development
income tax revenue that will be used under this subdivision to
provide homestead credits in that year.
(10) By a county or city to fund the operation of a public
transportation corporation as provided in an election, if any,
made by a county or city fiscal body under IC 36-9-4-42.
(c) As used in this section, an economic development project is any
project that:
(1) the county, city, or town determines will:
(A) promote significant opportunities for the gainful employment of its citizens;
(B) attract a major new business enterprise to the unit; or
(C) retain or expand a significant business enterprise within the unit; and
(2) involves an expenditure for:
(A) the acquisition of land;
(B) interests in land;
(C) site improvements;
(D) infrastructure improvements;
(E) buildings;
(F) structures;
(G) rehabilitation, renovation, and enlargement of buildings and structures;
(H) machinery;
(I) equipment;
(J) furnishings;
(K) facilities;
(L) administrative expenses associated with such a project, including contract payments authorized under subsection (b)(2)(D);
(M) operating expenses authorized under subsection (b)(2)(E); or
(N) to the extent not otherwise allowed under this chapter, substance removal or remedial action in a designated unit;
or any combination of these.
(d) If there are bonds outstanding that have been issued under section 14 of this chapter or leases in effect under section 21 of this chapter, the county or a city or town may not expend money from its economic development income tax fund for a purpose authorized under subsection (b)(3) in a manner that would adversely affect owners of the outstanding bonds or payment of any lease rentals due.
(b) "Motor vehicle", for purposes of IC 9-21, means:
(1) a vehicle except a motorized bicycle that is self-propelled; or
(2) a vehicle that is propelled by electric power obtained from
overhead trolley wires, but not operated upon rails.
(c) "Motor vehicle", for purposes of IC 9-19-10.5 and IC 9-25,
means a vehicle that is self-propelled upon a highway in Indiana. The
term does not include a farm tractor.
(d) "Motor vehicle", for purposes of IC 9-30-10, does not include a
motorized bicycle.
(e) "Motor vehicle", for purposes of IC 9-23-2 and IC 9-23-3,
includes a semitrailer.
(f) "Motor vehicle", for purposes of IC 9-24-6, has the meaning set
forth in 49 CFR 383.5 as in effect July 1, 2010.
(g) "Motor vehicle", for purposes of IC 9-29-1-10, means:
(1) a passenger motor vehicle; or
(2) a truck with a declared gross weight of less than eleven
thousand (11,000) pounds.
(b) The fiscal body of a city may impose, by ordinance, a city registration fee of ten dollars ($10) on each transaction for which a fee is imposed or collected by the bureau under IC 9-18 to register a motor vehicle (as defined in IC 9-13-2-105(g)). A city registration fee imposed under this section:
(1) is in addition to all other fees collected by the bureau; and
(2) applies to registration years beginning after December 31, 2013.
(c) To impose a city registration fee, a city fiscal body must, after June 30 but before September 1 of the calendar year preceding the calendar year in which the fee is to take effect, adopt an ordinance. The ordinance must substantially state the following:
"The ________ City Council imposes a city registration fee upon each motor vehicle registered by the residents of ____________. This fee takes effect January 1,_____.".
(d) If a city fiscal body adopts an ordinance to impose a city registration fee under this section, the city fiscal body shall send a copy of the ordinance to the commissioner of the bureau of motor vehicles.
(e) The city registration fees collected by a branch office shall be deposited daily by the branch manager in a separate account in a depository designated by the state board of finance.
(f) On or before the tenth day of the month following the month
in which a city registration fee is collected at a branch office, the
branch office manager shall:
(1) remit the city registration fee to the fiscal officer of the city
that imposed the city registration fee; and
(2) file with the fiscal officer a city registration fee collections
report on a form prescribed by the state board of accounts.
(g) Each branch office manager shall report city registration fee
collections, if any, to the bureau of motor vehicles at the same time
that registration fees are reported to the appropriate fiscal officer
under subsection (f).
(h) If the city registration fee is collected directly by the bureau
of motor vehicles, instead of at a branch office, the commissioner
of the bureau shall remit the city registration fee and file a city
registration fee collections report in the same manner and at the
same time that a branch office manager is required to remit and
report under subsection (f).
(i) The city fiscal officer shall, without appropriation, transfer
city registration fee revenue to the controller of the public
transportation corporation providing public transportation
services within the city. The city fiscal officer shall make the
transfer required by this subsection before the last day of the
calendar month in which the revenue is remitted to the city. A
public transportation corporation must use revenue received under
this subsection to pay operating expenses incurred by the public
transportation corporation.
(1) by issuing bonds under section 43 or 44 of this chapter;
(2) by borrowing money made available for such purposes by any source;
(3) by accepting grants or contributions made available for such purposes by any source;
(4) in the case of a municipality, by appropriation from the general fund of the municipality, or from a special fund that the municipal legislative body includes in the municipality's budget; or
(5) in the case of a public transportation corporation, by levying a tax under section 49 of this chapter or by recommending an
election to use revenue from the county option income taxes, as
provided in subsection (c).
(b) Money may be acquired under this section for the purpose of
exercising any of the powers granted by or incidental to this chapter,
including:
(1) studies under section 4, 9, or 11 of this chapter;
(2) grants in aid;
(3) the purchase of buses or real property by a municipality for
lease to an urban mass transportation system, including the
payment of any amount outstanding under a mortgage, contract of
sale, or other security device that may attach to the buses or real
property;
(4) the acquisition by a public transportation corporation of
property of an urban mass transportation system, including the
payment of any amount outstanding under a mortgage, contract of
sale, or other security device that may attach to the property;
(5) the operation of an urban mass transportation system by a
public transportation corporation, including the acquisition of
additional property for such a system; and
(6) the retirement of bonds issued and outstanding under this
chapter.
(c) This subsection applies only to a public transportation
corporation located in a county having a consolidated city. In order to
provide revenue to a public transportation corporation during a year,
the public transportation corporation board may recommend and the
county or city fiscal body may elect to provide revenue to the
corporation from part of the certified distribution, if any, local option
income tax revenue that the county or city is to receive during that
same year. under IC 6-3.5-6-17. To make the election, the county or
city fiscal body must adopt an ordinance before November 1 of the
preceding year. The county or city fiscal body must specify in the
ordinance the source of the local option income tax revenue and the
amount of the certified distribution that is to be used to provide revenue
to the corporation. If such an ordinance is adopted, the county or city
fiscal body shall immediately send a copy of the ordinance to the
county auditor.
(d) As used in this section, "local option income tax revenue"
refers to revenue distributed to a county or city under one (1) or
more of the following:
(1) IC 6-3.5-1.1-15.
(2) IC 6-3.5-1.1-25.
(3) IC 6-3.5-6-18.
(4) IC 6-3.5-6-19.
(5) IC 6-3.5-6-31.
(6) IC 6-3.5-7-13.1.
Chapter 42. Public Transportation Corporation Referendum Levy
Sec. 1. This chapter applies to a city in which public transportation services are provided by a public transportation corporation under IC 36-9-4.
Sec. 2. (a) If the fiscal body of a city determines that the public transportation corporation providing public transportation services in the city cannot, in a calendar year, carry out its public transportation duty unless the public transportation corporation imposes a referendum tax levy under this chapter, the fiscal body of the city may adopt a resolution to place a referendum under this chapter on the ballot.
(b) The fiscal body of the city shall certify a copy of the resolution to the department of local government finance.
Sec. 3. A referendum tax levy under this chapter may be put into effect only if a majority of the individuals who vote in a referendum that is conducted in accordance with this chapter approves the city's public transportation corporation making a levy for the ensuing calendar year.
Sec. 4. The question to be submitted to the voters in the referendum under this chapter must read as follows:
"For the __ (insert number) calendar year or years immediately following the holding of this referendum, shall the public transportation corporation impose a property tax rate that does not exceed _____________ (insert amount) cents ($0.__) (insert amount) on each one hundred dollars ($100) of assessed valuation and that is in addition to all other property tax levies imposed by the public transportation corporation?".
Sec. 5. The voters in a referendum under this chapter may not approve a levy that is imposed for more than seven (7) years. However, a levy may be reimposed or extended under this chapter.
Sec. 6. If a city fiscal body adopts a resolution under section 2 of this chapter, the city fiscal body must under IC 3-10-9-3 certify the question to be voted on at the referendum to the county election board of each county in which any part of the taxing district of the
public transportation corporation is located.
Sec. 7. Each county clerk, upon receiving a question certified by
the city fiscal body under this chapter, shall call a meeting of the
county election board to make arrangements for the referendum.
Sec. 8. (a) A referendum under this chapter shall be held in the
next primary election, general election, or municipal election in
which all the registered voters who are residents of the taxing
district of the public transportation corporation are entitled to vote
after certification of the question under IC 3-10-9-3. The
certification of the question must occur not later than noon:
(1) sixty (60) days before a primary election if the question is
to be placed on the primary or municipal primary election
ballot; or
(2) August 1 if the question is to be placed on the general or
municipal election ballot.
However, if a primary election, general election, or municipal
election will not be held during the first year in which the public
question is eligible to be placed on the ballot under this chapter and
if the public transportation corporation requests that the public
question be placed on the ballot at a special election, the public
question shall be placed on the ballot at a special election to be held
on the first Tuesday after the first Monday in May or November of
the year. The certification of the question must occur not later than
noon sixty (60) days before a special election to be held in May (if
the special election is to be held in May) or noon on August 1 (if the
special election is to be held in November).
(b) If the referendum is not conducted at a primary election,
general election, or municipal election, the public transportation
corporation in which the referendum is to be held shall pay all the
costs of holding the referendum.
Sec. 9. For purposes of a referendum under this chapter, each
county election board shall cause:
(1) the question certified to the circuit court clerk by the city
fiscal body to be placed on the ballot in the form prescribed
by IC 3-10-9-4; and
(2) an adequate supply of ballots and voting equipment to be
delivered to the precinct election board of each precinct in
which the referendum is to be held.
Sec. 10. The individuals entitled to vote in a referendum under
this chapter are all of the registered voters residing in the taxing
district of the public transportation corporation.
Sec. 11. For purposes of a referendum under this chapter, each
precinct election board shall count the affirmative votes and the
negative votes cast in the referendum and shall certify those two (2)
totals to the county election board of each county in which the
referendum is held. The circuit court clerk of each county shall,
immediately after the votes cast in the referendum have been
counted, certify the results of the referendum to the city fiscal
body. Upon receiving the certification of all the votes cast in the
referendum, the city fiscal body shall promptly certify the result of
the referendum to the department of local government finance. If
a majority of the individuals who voted in the referendum voted
"yes" on the referendum question:
(1) the city fiscal body shall promptly notify the public
transportation corporation that the public transportation
corporation is authorized to collect, for the calendar year that
next follows the calendar year in which the referendum is
held, a levy not greater than the amount approved in the
referendum; and
(2) the levy may be imposed for the number of calendar years
approved by the voters following the referendum for the
public transportation corporation in which the referendum is
held.
Sec. 12. A public transportation corporation's referendum levy
imposed under this chapter may not be considered in the
determination of any other property tax levy imposed by the public
transportation corporation.
Sec. 13. If a majority of the persons who vote in a referendum
under this chapter do not vote "yes" on the referendum question:
(1) the public transportation corporation may not impose a
referendum tax levy; and
(2) another referendum under this chapter may not be held
for one (1) year after the date of the referendum.
Sec. 14. IC 6-1.1-20.6-7.5(b) applies to a referendum tax levy
imposed under this chapter.
Sec. 15. A referendum tax levy imposed under this chapter may
be used to pay any operating expense incurred by a public
transportation corporation.
