Second Regular Session of the 123rd General Assembly (2024)
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 this style type.
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provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
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between statutes enacted by the 2023 Regular Session of the General Assembly.
HOUSE ENROLLED ACT No. 1121
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 6-3.6-2-7.4, AS AMENDED BY P.L.159-2021,
SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 7.4. "County with a single voting bloc" means
a county that has a local income tax council in which one (1) city that
is a member of the local income tax council or one (1) town that is a
member of the local income tax council is allocated more than fifty
percent (50%) of the total one hundred (100) votes allocated under
IC 6-3.6-3-6(d). This section expires May 31, 2024. 2025.
SECTION 2. IC 6-3.6-3-1, AS AMENDED BY P.L.184-2018,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2024]: Sec. 1. (a) The following is the adopting body for a
county:
(1) The local income tax council in a county in which the county
income tax council adopted either:
(A) a county option income tax under IC 6-3.5-6 (repealed)
that was in effect on January 1, 2015; or
(B) a county economic development income tax for the county
under IC 6-3.5-7 (repealed) that was in effect on January 1,
2015.
(2) The county fiscal body in any other county.
(3) The county fiscal body for purposes of adopting a rate
dedicated to paying for a PSAP in the county as permitted by
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IC 6-3.6-6-2.5.
(4) The county fiscal body for purposes of adopting a rate
dedicated to paying for acute care hospitals in the county as
permitted by IC 6-3.6-6-2.6.
(4) (5) The county fiscal body for purposes of adopting a rate
dedicated to paying for correctional facilities and rehabilitation
facilities in the county as permitted by IC 6-3.6-6-2.7.
(b) A local income tax council is established for each county. The
membership of each county's local income tax council consists of the
fiscal body of the county and the fiscal body of each city or town that
lies either partially or entirely within that county.
SECTION 3. IC 6-3.6-3-5, AS AMENDED BY P.L.159-2021,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 5. (a) The auditor of a county shall record all
votes taken on ordinances presented for a vote under this article and
not more than ten (10) days after the vote, send a certified copy of the
results to:
(1) the commissioner of the department of state revenue; and
(2) the commissioner of the department of local government
finance;
in an electronic format approved by the commissioner of the
department of local government finance.
(b) Except as provided in subsection (c), this subsection applies only
to a county that has a local income tax council. The county auditor may
cease sending certified copies after the county auditor sends a certified
copy of results showing that members of the local income tax council
have cast a majority of the votes on the local income tax council for or
against the proposed ordinance.
(c) This subsection applies only to a county with a single voting bloc
that proposes to increase (but not decrease) a tax rate in the county. The
county auditor may cease sending certified copies of the votes on the
local income tax council voting as a whole under section 9.5 of this
chapter after the county auditor sends a certified copy of results
showing that the individuals who sit on the fiscal bodies of the county,
cities, and towns that are members of the local income tax council have
cast a majority of the votes on the local income tax council voting as a
whole under section 9.5 of this chapter for or against the proposed
ordinance. This subsection expires May 31, 2024. 2025.
SECTION 4. IC 6-3.6-3-6, AS AMENDED BY P.L.32-2021,
SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 6. (a) This section applies to a county in
which the county adopting body is a local income tax council.
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(b) In the case of a city or town that lies within more than one (1)
county, the county auditor of each county shall base the allocations
required by subsections (d) and (e) on the population of that part of the
city or town that lies within the county for which the allocations are
being made.
(c) Each local income tax council has a total of one hundred (100)
votes.
(d) Each county, city, or town that is a member of a local income tax
council is allocated a percentage of the total one hundred (100) votes
that may be cast. The percentage that a city or town is allocated for a
year equals the same percentage that the population of the city or town
bears to the population of the county. The percentage that the county
is allocated for a year equals the same percentage that the population
of all areas in the county not located in a city or town bears to the
population of the county.
(e) This subsection applies only to a county with a single voting
bloc. Each individual who sits on the fiscal body of a county, city, or
town that is a member of the local income tax council is allocated for
a year the number of votes equal to the total number of votes allocated
to the particular county, city, or town under subsection (d) divided by
the number of members on the fiscal body of the county, city, or town.
This subsection expires May 31, 2024. 2025.
(f) On or before January 1 of each year, the county auditor shall
certify to each member of the local income tax council the number of
votes, rounded to the nearest one hundredth (0.01), each member has
for that year.
(g) This subsection applies only to a county with a single voting
bloc. On or before January 1 of each year, in addition to the
certification to each member of the local income tax council under
subsection (f), the county auditor shall certify to each individual who
sits on the fiscal body of each county, city, or town that is a member of
the local income tax council the number of votes, rounded to the
nearest one hundredth (0.01), each individual has under subsection (e)
for that year. This subsection expires May 31, 2024. 2025.
SECTION 5. IC 6-3.6-3-8, AS AMENDED BY P.L.159-2021,
SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. (a) This section applies to a county in
which the county adopting body is a local income tax council.
(b) Except as provided in subsection (e), any member of a local
income tax council may present an ordinance for passage. To do so, the
member must adopt a resolution to propose the ordinance to the local
income tax council and distribute a copy of the proposed ordinance to
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the county auditor. The county auditor shall treat any proposed
ordinance distributed to the auditor under this section as a casting of all
that member's votes in favor of the proposed ordinance.
(c) Except as provided in subsection (f), the county auditor shall
deliver copies of a proposed ordinance the auditor receives to all
members of the local income tax council within ten (10) days after
receipt. Subject to subsection (d), once a member receives a proposed
ordinance from the county auditor, the member shall vote on it within
thirty (30) days after receipt.
(d) Except as provided in subsection (h), if, before the elapse of
thirty (30) days after receipt of a proposed ordinance, the county
auditor notifies the member that the members of the local income tax
council have cast a majority of the votes on the local income tax
council for or against the proposed ordinance the member need not
vote on the proposed ordinance.
(e) This subsection applies only to a county with a single voting bloc
that proposes to increase (but not decrease) a tax rate in the county. The
fiscal body of any county, city, or town that is a member of a local
income tax council may adopt a resolution to propose an ordinance to
increase a tax rate in the county to be voted on by the local income tax
council as a whole as required under section 9.5 of this chapter and
distribute a copy of the proposed ordinance to the county auditor. The
county auditor shall treat the vote tally on the resolution adopted under
this subsection for each individual who is a member of the fiscal body
of the county, city, or town as the voting record for that individual
either for or against the ordinance being proposed for consideration by
the local income tax council as a whole under section 9.5 of this
chapter. This subsection expires May 31, 2024. 2025.
(f) This subsection applies only to a county with a single voting bloc
that proposes to increase (but not decrease) a tax rate in the county. The
county auditor shall deliver copies of a proposed ordinance the auditor
receives under subsection (e) to the fiscal officers of all members of the
local income tax council (other than the member proposing the
ordinance under subsection (e)) within ten (10) days after receipt.
Subject to subsection (h), once a member receives a proposed
ordinance from the county auditor, the member shall vote on it within
thirty (30) days after receipt. This subsection expires May 31, 2024.
2025.
(g) This subsection applies only to a county with a single voting
bloc that proposes to increase (but not decrease) a tax rate in the
county. The fiscal body of each county, city, or town voting on a
resolution to propose an ordinance under subsection (e), or voting on
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a proposed ordinance being considered by the local income tax council
as a whole under section 9.5 of this chapter, must take a roll call vote
on the resolution or the proposed ordinance. If an individual who sits
on the fiscal body is absent from the meeting in which a vote is taken
or abstains from voting on the resolution or proposed ordinance, the
fiscal officer of the county, city, or town shall nevertheless consider
that individual's vote as a "no" vote against the resolution or the
proposed ordinance being considered, whichever is applicable, for
purposes of the vote tally under this section and shall note on the vote
tally that the individual's "no" vote is due to absence or abstention. The
fiscal body of each county, city, or town shall certify the roll call vote
on a resolution or a proposed ordinance, either for or against, to the
county auditor as set forth under this chapter. This subsection expires
May 31, 2024. 2025.
(h) This subsection applies only to a county with a single voting
bloc that proposes to increase (but not decrease) a tax rate in the
county. If, before the elapse of thirty (30) days after receipt of a
proposed ordinance under subsection (e), the county auditor notifies
the member that the individuals who sit on the fiscal bodies of the
county, cities, and towns that are members of the local income tax
council have cast a majority of the votes on the local income tax
council for or against a proposed ordinance voting as a whole under
section 9.5 of this chapter, the member need not vote on the proposed
ordinance under subsection (e). This subsection expires May 31, 2024.
2025.
SECTION 6. IC 6-3.6-3-9.5, AS AMENDED BY P.L.159-2021,
SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9.5. (a) This section applies to a county:
(1) in which the county adopting body is a local income tax
council;
(2) that is a county with a single voting bloc; and
(3) that proposes to increase a tax rate in the county.
However, the provisions under section 9 of this chapter shall apply to
a county described in subdivisions (1) and (2) that proposes to decrease
a tax rate in the county.
(b) A local income tax council described in subsection (a) must vote
as a whole to exercise its authority to increase a tax rate under this
article.
(c) A resolution passed by the fiscal body of a county, city, or town
that is a member of the local income tax council exercises the vote of
each individual who sits on the fiscal body of the county, city, or town
on the proposed ordinance, and the individual's vote may not be
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changed during the year.
(d) This section expires May 31, 2024. 2025.
SECTION 7. IC 6-3.6-6-2.6 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2024]: Sec. 2.6. (a) As used in this section, "acute care hospital"
means an acute care hospital that is:
(1) established and operated under IC 16-22-2, IC 16-22-8, or
IC 16-23; and
(2) licensed under IC 16-21.
(b) A county fiscal body may adopt an ordinance to impose a tax
rate for acute care hospitals located in the county. The tax rate
must be in increments of one-hundredth of one percent (0.01%)
and may not exceed one-tenth of one percent (0.1%).
(c) The revenue generated by a tax rate imposed under this
section must be distributed directly to the county before the
remainder of the expenditure rate revenue is distributed. The
revenue shall be maintained in a separate dedicated county fund
and used only for the operating expenses of the acute care hospital
located in the county.
SECTION 8. IC 6-3.6-6-2.7, AS AMENDED BY P.L.236-2023,
SECTION 79, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2023 (RETROACTIVE)]: Sec. 2.7. (a) A county fiscal body
may adopt an ordinance to impose a tax rate for correctional facilities
and rehabilitation facilities in the county. The tax rate must be in
increments of:
(1) in the case of a county with bonds or lease agreements
outstanding on July 1, 2023, for which a pledge of tax revenue
from revenue received under a tax rate imposed under this section
is made, one-hundredth of one percent (0.01%) and may not
exceed three-tenths of one percent (0.3%); and
(2) in the case of a county with no bonds or lease agreements
outstanding on July 1, 2023, for which a pledge of tax revenue
from revenue received under a tax rate imposed under this section
is made, one-hundredth of one percent (0.01%) and may not
exceed two-tenths of one percent (0.2%).
Not more than an amount equal to the amount of revenue that is
attributable to two-tenths of one percent (0.2%) of a tax rate imposed
under this section may be used for operating expenses for correctional
facilities and rehabilitation facilities in the county.
(b) The tax rate imposed under this section may not be in effect for
more than:
(1) twenty-two (22) years, in the case of a tax rate imposed in an
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ordinance adopted before January 1, 2019; or
(2) twenty-five (25) years, in the case of a tax rate imposed in an
ordinance adopted on or after January 1, 2019.
(c) The revenue generated by a tax rate imposed under this section
must be distributed directly to the county before the remainder of the
expenditure rate revenue is distributed. The revenue shall be
maintained in a separate dedicated county fund and used by the county
only for paying for correctional facilities and rehabilitation facilities in
the county.
(d) If a county fiscal body imposes a tax rate:
(1) under subsection (a)(1) or (a)(2) in an increment that does
not exceed two-tenths of one percent (0.2%), one hundred
percent (100%) of the revenue collected from the total tax
rate; or
(2) under subsection (a)(1) in an increment that exceeds
two-tenths of one percent (0.2%):
(A) one hundred percent (100%) of the revenue collected
from that portion of the total tax rate that does not exceed
an increment of two-tenths of one percent (0.2%); and
(B) no revenue collected from that portion of the total tax
rate that exceeds an increment of two-tenths of one percent
(0.2%);
may be used for operating expenses for correctional facilities and
rehabilitation facilities in the county.
SECTION 9. IC 6-3.6-6-3, AS AMENDED BY P.L.95-2022,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2024]: Sec. 3. (a) Revenue raised from a tax imposed under
this chapter shall be treated as follows:
(1) To make the following distributions:
(A) If an ordinance described in section 2.5 of this chapter is
in effect in a county, to make a distribution to the county equal
to the amount of revenue generated by the rate imposed under
section 2.5 of this chapter.
(B) If an ordinance described in section 2.6 of this chapter
is in effect in a county, to make a distribution to the county
equal to the amount of revenue generated by the rate
imposed under section 2.6 of this chapter.
(B) (C) If an ordinance described in section 2.7 of this chapter
is in effect in a county, to make a distribution to the county
equal to the amount of revenue generated by the rate imposed
under section 2.7 of this chapter.
(C) (D) If an ordinance described in section 2.8 of this chapter
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is in effect in a county, to make a distribution to the county
equal to the amount of revenue generated by the rate imposed
under section 2.8 of this chapter.
(2) After making the distributions described in subdivision (1), if
any, to make distributions to school corporations and civil taxing
units in counties that formerly imposed a tax under IC 6-3.5-1.1
(repealed). The revenue categorized from the next twenty-five
hundredths percent (0.25%) of the rate for a former tax adopted
under IC 6-3.5-1.1 (repealed) shall be allocated to school
corporations and civil taxing units. The amount of the allocation
to a school corporation or civil taxing unit shall be determined
using the allocation amounts for civil taxing units and school
corporations in the county.
(3) After making the distributions described in subdivisions (1)
and (2), the remaining revenue shall be treated as additional
revenue (referred to as "additional revenue" in this chapter).
Additional revenue may not be considered by the department of
local government finance in determining:
(A) any taxing unit's maximum permissible property tax levy
limit under IC 6-1.1-18.5; or
(B) the approved property tax rate for any fund.
(b) In the case of a civil taxing unit that has pledged the tax from
additional revenue for the payment of bonds, leases, or other
obligations as reported by the civil taxing unit under IC 5-1-18, the
adopting body may not, under section 4 of this chapter, reduce the
proportional allocation of the additional revenue that was allocated in
the preceding year if the reduction for that year would result in an
amount less than the amount necessary for the payment of bonds,
leases, or other obligations payable or required to be deposited in a
sinking fund or other reserve in that year for the bonds, leases, or other
obligations for which the tax from additional revenue has been pledged.
To inform an adopting body with regard to allocations that affect the
payment of bonds, leases, or other obligations, a taxing unit may
provide the adopting body with information regarding any outstanding
bonds, leases, or other obligations that are secured by additional
revenue. The information must be provided before the date of the
public hearing at which the adopting body may change the allocation
of additional revenue under section 4 of this chapter.
SECTION 10. IC 6-3.6-6-21.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2024]: Sec. 21.3. (a) This section:
(1) does not apply to:
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(A) distributions made under this chapter to a civil taxing
unit for fire protection services within a fire protection
territory established under IC 36-8-19; or
(B) distributions of revenue under section 9 of this chapter;
and
(2) applies only to the following:
(A) Any allocation or distribution of revenue under section
3(a)(2) of this chapter that is made on the basis of property
tax levies in counties that formerly imposed a tax under
IC 6-3.5-1.1 (before its repeal on January 1, 2017).
(B) Any allocation or distribution of revenue under section
3(a)(3) of this chapter that is made on the basis of property
tax levies in counties that formerly imposed a tax under
IC 6-3.5-6 (before its repeal on January 1, 2017).
(b) Subject to subsection (a), if two (2) or more:
(1) school corporations; or
(2) civil taxing units;
of an adopting county merge or consolidate to form a single school
corporation or civil taxing unit, the school corporation or civil
taxing unit that is in existence on January 1 of the current year is
entitled to the combined pro rata distribution of the revenue under
section 3(a)(2) or 3(a)(3) of this chapter (as appropriate) allocated
to each applicable school corporation or civil taxing unit in
existence on January 1 of the immediately preceding calendar year
prior to the merger or consolidation.
(c) The department of local government finance shall make
adjustments to civil taxing units in accordance with
IC 6-1.1-18.5-7.
SECTION 11. IC 6-3.6-7-17, AS AMENDED BY P.L.38-2021,
SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2024]: Sec. 17. (a) This section applies only to Perry County.
(b) Perry County possesses unique governmental and economic
development challenges due to:
(1) underemployment in relation to similarly situated counties and
the loss of a major manufacturing business; and
(2) overcrowding of the county jail, the costs associated with
housing the county's inmates outside the county, and the potential
unavailability of additional housing for inmates outside the
county.
The use of a tax under this section is necessary for the county to
provide adequate jail capacity in the county and to maintain low
property tax rates essential to economic development. The use of a tax
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under this section for the purposes described in this section promotes
these purposes.
(c) The county fiscal body may impose a tax on the adjusted gross
income of local taxpayers at a tax rate that does not exceed the lesser
of the following:
(1) Five-tenths percent (0.5%).
(2) The rate necessary to carry out the purposes described in this
section.
(d) Revenue from a tax imposed under this section may be used only
for the following purposes:
(1) To finance, construct, acquire, improve, renovate, remodel, or
equip the county jail and related buildings and parking facilities,
including costs related to the demolition of existing buildings, the
acquisition of land, and any other reasonably related costs.
(2) To repay bonds issued or leases entered into for constructing,
acquiring, improving, renovating, remodeling, and equipping the
county jail and related buildings and parking facilities, including
costs related to the demolition of existing buildings, the
acquisition of land, and any other reasonably related costs.
(e) The tax imposed under this section may be imposed only until
the last of the following dates:
(1) The date on which the purposes described in subsection (d)(1)
are completed.
(2) The date on which the last of any bonds issued (including any
refunding bonds) or leases described in subsection (d)(2) are fully
paid.
The term of the bonds issued (including any refunding bonds) or a
lease entered into under subsection (d)(2) may not exceed twenty-five
(25) years.
(f) Funds accumulated from a tax under this section after:
(1) the redemption of the bonds issued; or
(2) the final payment of lease rentals due under a lease entered
into under this section;
shall be transferred to the county jail operations fund to be used for
financing the maintenance and operations of the Perry County
detention center. a county capital project fund to be used to finance
capital projects within Perry County.
SECTION 12. IC 6-3.6-7-28 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 28. (a) This section applies to Grant County
and only if the county council repeals provisions of its local income
tax ordinance providing that under IC 6-3.6-10-2(7) one-hundredth
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of one percent (0.01%) of the county's special purpose rate revenue
is used to fund the Grant County Economic Growth Council, Inc.
(b) The county council may, by ordinance, determine that
additional local income tax revenue is needed in the county to do
the following:
(1) Finance, construct, acquire, improve, renovate, and equip
the county jail, including costs related to the demolition of
existing buildings, the acquisition of land, and any other
reasonably related costs.
(2) Repay bonds issued or leases entered into for the purposes
described in subdivision (1).
(c) If the county council makes the determination set forth in
subsection (b), the county council may impose a tax on the adjusted
gross income of local taxpayers at a tax rate that does not exceed
the lesser of the following:
(1) Five-tenths percent (0.5%).
(2) The rate necessary to carry out the purposes described in
this section.
The tax rate may not be greater than the rate necessary to pay for
the purposes described in subsection (b).
(d) The tax rate used to pay for the purposes described in
subsection (b)(1) and (b)(2) may be imposed only until the latest of
the following dates:
(1) The date on which the financing, construction, acquisition,
improvement, renovation, and equipping of the facilities as
described in subsection (b) are completed.
(2) The date on which the last of any bonds issued (including
refunding bonds) or leases entered into to finance the
construction, acquisition, improvement, renovation, and
equipping of the facilities described in subsection (b) are fully
paid.
(3) The date on which an ordinance adopted under subsection
(c) is rescinded.
(e) The tax rate under this section may be imposed beginning in
the year following the year the ordinance is adopted and until the
date on which the ordinance adopted under this section is
rescinded.
(f) The term of a bond issued (including any refunding bond) or
a lease entered into under subsection (b) may not exceed
twenty-five (25) years.
(g) The county treasurer shall establish a county jail revenue
fund to be used only for the purposes described in this section.
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Local income tax revenues derived from the tax rate imposed
under this section shall be deposited in the county jail revenue
fund.
(h) Local income tax revenues derived from the tax rate
imposed under this section:
(1) may be used only for the purposes described in this
section;
(2) may not be considered by the department of local
government finance in determining the county's maximum
permissible property tax levy limit under IC 6-1.1-18.5; and
(3) may be pledged to the repayment of bonds issued or leases
entered into for the purposes described in subsection (b).
(i) Grant County possesses unique governmental challenges and
opportunities due to deficiencies in the current county jail. The use
of local income tax revenues as provided in this section is necessary
for the county to provide adequate jail capacity in the county and
to maintain low property tax rates essential to economic
development. The use of local income tax revenues as provided in
this section to pay any bonds issued or leases entered into to
finance the construction, acquisition, improvement, renovation,
and equipping of the facilities described in subsection (b), rather
than the use of property taxes, promotes those purposes.
(j) Money accumulated from the local income tax rate imposed
under this section after the termination of the tax under this
section shall be transferred to the county rainy day fund under
IC 36-1-8-5.1.
SECTION 13. IC 6-3.6-9-10, AS AMENDED BY P.L.184-2018,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2024]: Sec. 10. The budget agency shall also certify
information concerning the part of the certified distribution that is
attributable to each of the following:
(1) The tax rate imposed under IC 6-3.6-5.
(2) The tax rate imposed under IC 6-3.6-6, separately stating:
(A) the part of the distribution attributable to a tax rate
imposed under IC 6-3.6-6-2.5; and
(B) the part of the distribution attributable to a tax rate
imposed under IC 6-3.6-6-2.6; and
(B) (C) the part of the distribution attributable to a tax rate
imposed under IC 6-3.6-6-2.7.
(3) Each tax rate imposed under IC 6-3.6-7.
(4) In the case of Marion County, the local income taxes paid by
local taxpayers described in IC 6-3.6-2-13(3).
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The amount certified shall be adjusted to reflect any adjustment in the
certified distribution under this chapter.
SECTION 14. IC 6-5.5-8-2, AS AMENDED BY THE TECHNICAL
CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1,
2025]: Sec. 2. (a) On or before December 1 and June 1 of each year the
auditor of state comptroller shall transfer from the financial
institutions tax fund to each county auditor for distribution to the taxing
units (as defined in IC 6-1.1-1-21) in the county, an amount equal to
fifty percent (50%) of the sum of the distributions under this section for
all the taxing units of the county for the state fiscal year. The amount
of a taxing unit's distribution for the state fiscal year is equal to the
result of:
(1) an amount equal to forty percent (40%) of the total financial
institutions tax revenue collected during the preceding state fiscal
year; multiplied by
(2) a fraction equal to:
(A) the amount of the guaranteed distributions received by the
taxing unit under this chapter during calendar year 2012
(based on the best information available to the department);
divided by
(B) the total amount of all guaranteed distributions received by
all taxing units under this chapter during calendar year 2012
(based on the best information available to the department).
(b) The county auditor shall distribute the distributions received
under subsection (a) to the taxing units in the county at the same time
that the county auditor makes the semiannual distribution of real
property taxes to the taxing units.
(c) The distributions received under subsection (a) may be used for
any legal purpose.
(d) This subsection applies to a taxing unit that did not receive
a guaranteed distribution under this chapter during calendar year
2012 because the taxing unit was subsequently established as a
result of a merger or consolidation of two (2) or more taxing units
that received a guaranteed distribution under this chapter during
calendar year 2012. The amount of the guaranteed distribution
used in the numerator of the fraction described in subsection (a)(2)
equals the combined guaranteed distributions received during
calendar year 2012 by each taxing unit that was subsequently
merged or consolidated into the current taxing unit.
SECTION 15. IC 6-6-5-10, AS AMENDED BY THE TECHNICAL
CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
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AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
Sec. 10. (a) The bureau shall establish procedures necessary for the
collection of the tax imposed by this chapter and for the proper
accounting for the same. The necessary forms and records shall be
subject to approval by the state board of accounts.
(b) The county treasurer, upon receiving the excise tax collections,
shall receipt such collections into a separate account for settlement
thereof at the same time as property taxes are accounted for and settled
in June and December of each year, with the right and duty of the
treasurer and auditor to make advances prior to the time of final
settlement of such property taxes in the same manner as provided in
IC 5-13-6-3.
(c) As used in this subsection, "taxing district" has the meaning set
forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in
IC 6-1.1-1-21, and "tuition support levy" refers to a school
corporation's tuition support property tax levy under IC 20-45-3-11
(repealed) for the school corporation's general fund. The county auditor
shall determine the total amount of excise taxes collected for each
taxing district in the county and the amount so collected (and the
distributions received under section 9.5 of this chapter) shall be
apportioned and distributed among the respective funds of the taxing
units in the same manner and at the same time as property taxes are
apportioned and distributed (subject to adjustment as provided in
IC 36-8-19-7.5). In the event a taxing unit merges or consolidates
with one (1) or more taxing units in the county, the county auditor
shall include adjustments to the current taxing unit's
apportionment and distributions, if necessary, so that the
apportionment and distributions accurately reflect the merger or
consolidation of the taxing units. However, for purposes of
determining distributions under this section for 2009 and each year
thereafter, a state welfare and tuition support allocation shall be
deducted from the total amount available for apportionment and
distribution to taxing units under this section before any apportionment
and distribution is made. The county auditor shall remit the state
welfare and tuition support allocation to the treasurer of state for
deposit, as directed by the budget agency. The amount of the state
welfare and tuition support allocation for a county for a particular year
is equal to the result determined under STEP FOUR of the following
formula:
STEP ONE: Determine the result of the following:
(A) Separately for 1997, 1998, and 1999 for each taxing
district in the county, determine the result of:
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(i) the amount appropriated in the year by the county from
the county's county welfare fund and county welfare
administration fund; divided by
(ii) the total amounts appropriated by all taxing units in the
county for the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing district
that would otherwise be available for distribution to taxing
units in the taxing district; multiplied by
(ii) the clause (C) amount.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tax rate imposed in the taxing district 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,
children with special health care needs county fund, plus, in
the case of Marion County, the tax rate imposed by the
health and hospital corporation that was necessary to raise
thirty-five million dollars ($35,000,000) from all taxing
districts in the county; divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing district
that would otherwise be available for distribution to taxing
units in the taxing district after subtracting the STEP ONE
(D) amount for the same taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all taxing
districts in the county.
STEP THREE: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxing
district plus the tax rate imposed by the school corporation
for the school corporation's special education preschool fund
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in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing district
that would otherwise be available for distribution to taxing
units in the taxing district after subtracting the STEP ONE
(D) amount for the same taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all taxing
districts in the county.
STEP FOUR: Determine the sum of the STEP ONE, STEP TWO,
and STEP THREE amounts for the county.
If the boundaries of a taxing district change after the years for which a
ratio is calculated under STEP ONE, STEP TWO, or STEP THREE,
the auditor of state comptroller shall establish a ratio for the new
taxing district that reflects the tax rates imposed in the predecessor
taxing districts. If a new taxing district is established after the years for
which a ratio is calculated under STEP ONE, STEP TWO, or STEP
THREE, the auditor of state comptroller shall establish a ratio for the
new taxing district and adjust the ratio for other taxing districts in the
county.
(d) Such determination shall be made from copies of vehicle
registration forms furnished by the bureau of motor vehicles. Prior to
such determination, the county assessor of each county shall, from
copies of registration forms, cause information pertaining to legal
residence of persons owning taxable vehicles to be verified from the
assessor's records, to the extent such verification can be so made. The
assessor shall further identify and verify from the assessor's records the
several taxing units within which such persons reside.
(e) Such verifications shall be done by not later than thirty (30) days
after receipt of vehicle registration forms by the county assessor, and
the assessor shall certify such information to the county auditor for the
auditor's use as soon as it is checked and completed.
SECTION 16. IC 6-6-5.5-19, AS AMENDED BY THE
TECHNICAL CORRECTIONS BILL OF THE 2024 GENERAL
ASSEMBLY, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2024]: Sec. 19. (a) As used in this section, "assessed value"
means an amount equal to the true tax value of commercial vehicles
that:
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(1) are subject to the commercial vehicle excise tax under this
chapter; and
(2) would have been subject to assessment as personal property
on March 1, 2000, under the law in effect before January 1, 2000.
(b) For calendar year 2001, a taxing unit's base revenue shall be
determined as provided in subsection (f). For calendar years that begin
after December 31, 2001, and before January 1, 2009, a taxing unit's
base revenue shall be determined by multiplying the previous year's
base revenue by one hundred five percent (105%). For calendar years
that begin after December 31, 2008, a taxing unit's base revenue is
equal to:
(1) the amount of commercial vehicle excise tax collected during
the previous state fiscal year; multiplied by
(2) the taxing unit's percentage as determined in subsection (f) for
calendar year 2001.
(c) The amount of commercial vehicle excise tax distributed to the
taxing units of Indiana from the commercial vehicle excise tax fund
shall be determined in the manner provided in this section.
(d) On or before July 1, 2000, each county assessor shall certify to
the county auditor the assessed value of commercial vehicles in every
taxing district.
(e) On or before August 1, 2000, the county auditor shall certify the
following to the department of local government finance:
(1) The total assessed value of commercial vehicles in the county.
(2) The total assessed value of commercial vehicles in each taxing
district of the county.
(f) The department of local government finance shall determine
each taxing unit's base revenue by applying the current tax rate for each
taxing district to the certified assessed value from each taxing district.
The department of local government finance shall also determine the
following:
(1) The total amount of base revenue to be distributed from the
commercial vehicle excise tax fund in 2001 to all taxing units in
Indiana.
(2) The total amount of base revenue to be distributed from the
commercial vehicle excise tax fund in 2001 to all taxing units in
each county.
(3) Each county's total distribution percentage. A county's total
distribution percentage shall be determined by dividing the total
amount of base revenue to be distributed in 2001 to all taxing
units in the county by the total base revenue to be distributed
statewide.
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(4) Each taxing unit's distribution percentage. A taxing unit's
distribution percentage shall be determined by dividing each
taxing unit's base revenue by the total amount of base revenue to
be distributed in 2001 to all taxing units in the county. However,
in the event a taxing unit subsequently merges or consolidates
with another taxing unit in the county, the amount of the base
revenue used to calculate the distribution percentage of the
taxing unit resulting from the consolidation or merger under
this subdivision is the combined base revenue distributed in
2001 to each taxing unit that was subsequently merged or
consolidated to establish the currently existing taxing unit.
(g) The department of local government finance shall certify each
taxing unit's base revenue and distribution percentage for calendar year
2001 to the auditor of state on or before September 1, 2000.
(h) The auditor of state comptroller shall keep permanent records
of each taxing unit's base revenue and distribution percentage for
calendar year 2001 for purposes of determining the amount of money
each taxing unit in Indiana is entitled to receive in calendar years that
begin after December 31, 2001.
SECTION 17. IC 6-9-53-3, AS ADDED BY P.L.290-2019,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) The fiscal body of the county may levy
a tax on every person engaged in the business of renting or furnishing,
for periods of less than thirty (30) days, any room or rooms, lodgings,
or accommodations in any:
(1) hotel;
(2) motel;
(3) boat motel;
(4) inn;
(5) college or university memorial union;
(6) college or university residence hall or dormitory; or
(7) tourist cabin;
located in the county.
(b) The tax does not apply to gross income received in a transaction
in which:
(1) a student rents lodgings in a college or university residence
hall while that student participates in a course of study for which
the student receives college credit from a college or university
located in the county; or
(2) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(c) Subject to subsection (d), the tax may not exceed the rate of six
HEA 1121 — Concur 19
eight percent (6%) (8%) on the gross retail income derived from
lodging income only and is in addition to the state gross retail tax
imposed under IC 6-2.5. However, if the county fiscal body increases
the tax rate to more than six percent (6%), the portion of the tax
rate that exceeds six percent (6%) shall expire on December 31,
2045.
(d) Notwithstanding subsection (c), the tax rate imposed by the
fiscal body of Knox County under this chapter may not exceed five
percent (5%), or, if the county fiscal body increases the tax rate to
more than six percent (6%) under subsection (c), may not exceed
seven percent (7%), if either of the following apply:
(1) The Grouseland Foundation, Inc., is dissolved.
(2) Tours of the territorial mansion and presidential site of
William Henry Harrison are no longer provided.
(e) The tax shall be imposed, paid, and collected in the same manner
as the state gross retail tax is imposed, paid, and collected under
IC 6-2.5.
SECTION 18. IC 6-9-53-5, AS AMENDED BY THE TECHNICAL
CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON
PASSAGE]: Sec. 5. The amounts received from the tax imposed under
this chapter shall be paid monthly by the treasurer of state upon
warrants issued by the auditor of state comptroller as follows:
(1) If the tax rate imposed under section 3 of this chapter is:
(A) five percent (5%) or less; or
(B) during the period that an increase under section 3(c) of
this chapter is in effect, seven percent (7%) or less;
all amounts received from the tax shall be paid to the county
treasurer.
(2) If the tax rate imposed under section 3 of this chapter is more
than five percent (5%), or, during the period that an increase
under section 3(c) of this chapter is in effect, more than seven
percent (7%), amounts received from the tax shall be allocated
and paid as follows:
(A) The amount received from the tax as a result of a five
percent (5%) rate, or, during the period that an increase
under section 3(c) of this chapter is in effect, as a result of
a seven percent (7%) rate, shall be allocated and paid to the
county treasurer.
(B) The amount received from the tax that exceeds the amount
under clause (A) shall be allocated and paid to the Grouseland
Foundation, Inc.
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SECTION 19. IC 6-9-58 IS ADDED TO THE INDIANA CODE AS
A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2024]:
Chapter 58. Hammond Food and Beverage Tax
Sec. 1. This chapter applies to the city of Hammond.
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter.
Sec. 3. (a) The fiscal body of the city may adopt an ordinance to
impose an excise tax, known as the city food and beverage tax, on
transactions described in section 4 of this chapter. The fiscal body
of the city may adopt an ordinance under this subsection only after
the fiscal body has previously held at least one (1) separate public
hearing in which a discussion of the proposed ordinance to impose
the city food and beverage tax is the only substantive issue on the
agenda for the public hearing.
(b) If the city fiscal body adopts an ordinance under subsection
(a), the city fiscal body shall immediately send a certified copy of
the ordinance to the department of state revenue.
(c) If the city fiscal body adopts an ordinance under subsection
(a), the city food and beverage tax applies to transactions that
occur after the later of the following:
(1) The day specified in the ordinance.
(2) The last day of the month that succeeds the month in
which the ordinance is adopted.
Sec. 4. (a) Except as provided in subsection (c), a tax imposed
under section 3 of this chapter applies to a transaction in which
food or beverage is furnished, prepared, or served:
(1) for consumption at a location or on equipment provided by
a retail merchant;
(2) in the city; and
(3) by a retail merchant for consideration.
(b) Transactions described in subsection (a)(1) include
transactions in which food or beverage is:
(1) served by a retail merchant off the merchant's premises;
(2) sold in a heated state or heated by a retail merchant;
(3) made of two (2) or more food ingredients, mixed or
combined by a retail merchant for sale as a single item (other
than food that is only cut, repackaged, or pasteurized by the
seller, and eggs, fish, meat, poultry, and foods containing these
raw animal foods requiring cooking by the consumer as
recommended by the federal Food and Drug Administration
in chapter 3, subpart 3-401.11 of its Food Code so as to
HEA 1121 — Concur 21
prevent food borne illnesses); or
(4) sold with eating utensils provided by a retail merchant,
including plates, knives, forks, spoons, glasses, cups, napkins,
or straws (for purposes of this subdivision, a plate does not
include a container or package used to transport food).
(c) The city food and beverage tax does not apply to the
furnishing, preparing, or serving of a food or beverage in a
transaction that is exempt, or to the extent the transaction is
exempt, from the state gross retail tax imposed by IC 6-2.5.
Sec. 5. The city food and beverage tax rate:
(1) must be imposed in an increment of twenty-five
hundredths percent (0.25%); and
(2) may not exceed one percent (1%);
of the gross retail income received by the merchant from the food
or beverage transaction described in section 4 of this chapter. For
purposes of this chapter, the gross retail income received by the
retail merchant from a transaction does not include the amount of
tax imposed on the transaction under IC 6-2.5.
Sec. 6. A tax imposed under this chapter is imposed, paid, and
collected in the same manner that the state gross retail tax is
imposed, paid, and collected under IC 6-2.5. However, the return
to be filed with the payment of the tax imposed under this chapter
may be made on a separate return or may be combined with the
return filed for the payment of the state gross retail tax, as
prescribed by the department of state revenue.
Sec. 7. The amounts received from the tax imposed under this
chapter shall be paid monthly by the treasurer of state to the city
fiscal officer upon warrants issued by the state comptroller.
Sec. 8. (a) If a tax is imposed under section 3 of this chapter by
the city, the city fiscal officer shall establish a food and beverage
tax receipts fund.
(b) The city fiscal officer shall deposit in the fund all amounts
received under this chapter.
(c) Money earned from the investment of money in the fund
becomes a part of the fund.
Sec. 9. Money in the food and beverage tax receipts fund must
be used by the city only for the following purposes:
(1) Development related to the northern Indiana commuter
transportation district's construction of the West Lake
Corridor Commuter Rail Project.
(2) Development in the city's downtown area, including the
purchase of land for development in the city's downtown area.
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(3) The expansion and improvement of the Hammond
Sportsplex and Community Center, including the purchase of
land for the expansion and improvement of the Hammond
Sportsplex and Community Center.
(4) The expansion and improvement of the Pavilion at Wolf
Lake Memorial Park, including the purchase of land for the
expansion and improvement of the Pavilion at Wolf Lake
Memorial Park.
(5) The pledge of money under IC 5-1-14-4 for bonds, leases,
or other obligations incurred for a purpose described in
subdivisions (1) through (4).
Revenue derived from the imposition of a tax under this chapter
may be treated by the city as additional revenue for the purpose of
fixing its budget for the budget year during which the revenues are
to be distributed to the city.
Sec. 10. With respect to obligations for which a pledge has been
made under section 9 of this chapter, the general assembly
covenants with the holders of the obligations that this chapter will
not be repealed or amended in a manner that will adversely affect
the imposition or collection of the tax imposed under this chapter
if the payment of any of the obligations is outstanding.
Sec. 11. (a) If the city imposes the tax authorized by this chapter,
the tax terminates on July 1, 2047.
(b) This chapter expires July 1, 2047.
SECTION 20. IC 6-9-59 IS ADDED TO THE INDIANA CODE AS
A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2024]:
Chapter 59. Cicero Food and Beverage Tax
Sec. 1. This chapter applies to the town of Cicero.
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter.
Sec. 3. (a) The fiscal body of the town may adopt an ordinance
to impose an excise tax, known as the town food and beverage tax,
on transactions described in section 4 of this chapter. The fiscal
body of the town may adopt an ordinance under this subsection
only after the fiscal body has previously held at least one (1)
separate public hearing in which a discussion of the proposed
ordinance to impose the town food and beverage tax is the only
substantive issue on the agenda for the public hearing.
(b) If the town fiscal body adopts an ordinance under subsection
(a), the town fiscal body shall immediately send a certified copy of
the ordinance to the department of state revenue.
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(c) If the town fiscal body adopts an ordinance under subsection
(a), the town food and beverage tax applies to transactions that
occur after the later of the following:
(1) The day specified in the ordinance.
(2) The last day of the month that succeeds the month in
which the ordinance is adopted.
Sec. 4. (a) Except as provided in subsection (c), a tax imposed
under section 3 of this chapter applies to a transaction in which
food or beverage is furnished, prepared, or served:
(1) for consumption at a location or on equipment provided by
a retail merchant;
(2) in the town; and
(3) by a retail merchant for consideration.
(b) Transactions described in subsection (a)(1) include
transactions in which food or beverage is:
(1) served by a retail merchant off the merchant's premises;
(2) sold in a heated state or heated by a retail merchant;
(3) made of two (2) or more food ingredients, mixed or
combined by a retail merchant for sale as a single item (other
than food that is only cut, repackaged, or pasteurized by the
seller, and eggs, fish, meat, poultry, and foods containing these
raw animal foods requiring cooking by the consumer as
recommended by the federal Food and Drug Administration
in chapter 3, subpart 3-401.11 of its Food Code so as to
prevent food borne illnesses); or
(4) sold with eating utensils provided by a retail merchant,
including plates, knives, forks, spoons, glasses, cups, napkins,
or straws (for purposes of this subdivision, a plate does not
include a container or package used to transport food).
(c) The town food and beverage tax does not apply to the
furnishing, preparing, or serving of a food or beverage in a
transaction that is exempt, or to the extent the transaction is
exempt, from the state gross retail tax imposed by IC 6-2.5.
Sec. 5. The town food and beverage tax rate:
(1) must be imposed in an increment of twenty-five
hundredths percent (0.25%); and
(2) may not exceed one percent (1%);
of the gross retail income received by the merchant from the food
or beverage transaction described in section 4 of this chapter. For
purposes of this chapter, the gross retail income received by the
retail merchant from a transaction does not include the amount of
tax imposed on the transaction under IC 6-2.5.
HEA 1121 — Concur 24
Sec. 6. A tax imposed under this chapter is imposed, paid, and
collected in the same manner that the state gross retail tax is
imposed, paid, and collected under IC 6-2.5. However, the return
to be filed with the payment of the tax imposed under this chapter
may be made on a separate return or may be combined with the
return filed for the payment of the state gross retail tax, as
prescribed by the department of state revenue.
Sec. 7. The amounts received from the tax imposed under this
chapter shall be paid monthly by the treasurer of state to the town
fiscal officer upon warrants issued by the state comptroller.
Sec. 8. (a) If a tax is imposed under section 3 of this chapter by
the town, the town fiscal officer shall establish a food and beverage
tax receipts fund.
(b) The town fiscal officer shall deposit in the fund all amounts
received under this chapter.
(c) Money earned from the investment of money in the fund
becomes a part of the fund.
Sec. 9. Money in the food and beverage tax receipts fund must
be used by the town only for the following purposes:
(1) To reduce the town's property tax levy for a particular
year at the discretion of the town, but this use does not reduce
the maximum permissible ad valorem property tax levy under
IC 6-1.1-18.5 for the town.
(2) For economic development purposes, including the pledge
of money under IC 5-1-14-4 for bonds, leases, or other
obligations for economic development purposes.
(3) To create new parks and amenities, and to expand and
enhance existing parks and amenities.
(4) To upgrade, expand, and otherwise improve the town's
water, sanitary sewer, and storm water utilities.
Revenue derived from the imposition of a tax under this chapter
may be treated by the town as additional revenue for the purpose
of fixing its budget for the budget year during which the revenues
are to be distributed to the town.
Sec. 10. With respect to obligations for which a pledge has been
made under section 9 of this chapter, the general assembly
covenants with the holders of the obligations that this chapter will
not be repealed or amended in a manner that will adversely affect
the imposition or collection of the tax imposed under this chapter
if the payment of any of the obligations is outstanding.
Sec. 11. (a) If the town imposes the tax authorized by this
chapter, the tax terminates on July 1, 2046.
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(b) This chapter expires July 1, 2046.
SECTION 21. [EFFECTIVE JULY 1, 2024] (a) The definitions
used in IC 6-3.6-2 apply throughout this SECTION.
(b) As used in this SECTION, "district" refers to the
Highlander Fire Protection District located in Floyd County
established by an ordinance adopted by the Floyd County
commissioners on December 30, 2022.
(c) As used in this SECTION, "Greenville FPD" refers to the
Greenville Township Fire Protection District located in Floyd
County as it existed prior to its merger with the Lafayette FPD.
(d) As used in this SECTION, "Lafayette FPD" refers to the
Lafayette Township Fire Protection District located in Floyd
County as it existed prior to its merger with the Greenville FPD.
(e) Notwithstanding IC 6-3.6-6, as amended by this act, and
IC 6-3.6-9-15, the department of local government finance shall
include with its distribution under IC 6-3.6-9-5 for Floyd County
in 2025 and for the calculations of any potential supplemental
distribution under IC 6-3.6-9-15 for 2026 the following
adjustments:
(1) An amount equal to the combined distribution that would
have been distributed to the Greenville FPD and the Lafayette
FPD in 2024, but for their elimination resulting from the
merger to establish the district, shall be added to the
distribution to the district.
(2) The distribution for each applicable civil taxing unit and
school corporation in Floyd County, excluding the district,
shall be reduced by an amount in accordance with
IC 6-3.6-9-6 that equals the proportionate share of the
amount of local income tax received in 2024 under IC 6-3.6-6,
before its amendment by this act, of the combined distribution
that would have been distributed to the Greenville FPD and
the Lafayette FPD in 2024, but for their elimination resulting
from the merger to establish the district.
(f) Notwithstanding IC 6-1.1-18.5, the department of local
government finance shall make a one (1) time temporary
adjustment to the maximum levies in accordance with the
adjustments described in subsection (e) that may not be included
in the calculation of a maximum levy in a subsequent year of the
applicable taxing units.
(g) This SECTION expires January 1, 2027.
SECTION 22. An emergency is declared for this act.
HEA 1121 — Concur Speaker of the House of Representatives
President of the Senate
President Pro Tempore
Governor of the State of Indiana
Date: Time:
HEA 1121 — Concur