Introduced Version HOUSE BILL No. 1233 _____ DIGEST OF INTRODUCED BILL Citations Affected: IC 3-10; IC 3-11-2-12; IC 6-1.1; IC 12-7-2-46.3; IC 12-20; IC 15-16-7-4; IC 36-2; IC 36-5-1.1; IC 36-6; IC 36-6.1; IC 36-8; IC 36-12-1-15. Synopsis: Local government reorganization. Provides that on January 1, 2027, in all counties except Marion County, the following occur: (1) Township government is dissolved. (2) The county executive assumes the powers and duties of township trustees with regard to fire protection and emergency services (fire services). (3) An elected county trustee assumes the powers and duties of township trustees regarding township assistance. Specifies that, on January 1, 2027, the following occur: (1) All fire protection districts and fire protection territories are dissolved. (2) Fire services are provided in accordance with a county fire protection and emergency medical services plan (county plan). (3) The county emergency management director is responsible for the day to day operations of administering the county plan. Provides that all incorporated towns with a population of less than 1,000 are required: (1) to report not later than November 1, 2025, and every November 1 every four years thereafter as to the services provided to residents, and operating costs; and (2) to be dissolved by the county legislative body if the town's operating costs exceed the expenditures for delivery of services to residents. Effective: July 1, 2025. Engleman January 9, 2025, read first time and referred to Committee on Local Government. 2025 IN 1233—LS 7512/DI 87 Introduced First Regular Session of the 124th General Assembly (2025) 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. Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution. Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2024 Regular Session of the General Assembly. HOUSE BILL No. 1233 A BILL FOR AN ACT to amend the Indiana Code concerning local government. Be it enacted by the General Assembly of the State of Indiana: 1 SECTION 1. IC 3-10-1-19, AS AMENDED BY P.L.227-2023, 2 SECTION 58, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 3 JULY 1, 2025]: Sec. 19. (a) The ballot for a primary election shall be 4 printed in substantially the form described in this section for all the 5 offices for which candidates have qualified under IC 3-8. 6 (b) The following shall be printed as the heading for the ballot for 7 a political party: 8 "OFFICIAL PRIMARY BALLOT 9 _________________ Party (insert the name of the political party)". 10 (c) The following shall be printed immediately below the heading 11 required by subsection (b) or be posted in each voting booth as 12 provided in IC 3-11-2-8(b): 13 (1) For paper ballots, print: To vote for a person, make a voting 14 mark (X or U) on or in the box before the person's name in the 15 proper column. 16 (2) For optical scan ballots, print: To vote for a person, darken or 17 shade in the circle, oval, or square (or draw a line to connect the 2025 IN 1233—LS 7512/DI 87 2 1 arrow) that precedes the person's name in the proper column. 2 (3) For optical scan ballots that do not contain a candidate's name, 3 print: To vote for a person, darken or shade in the oval that 4 precedes the number assigned to the person's name in the proper 5 column. 6 (4) For electronic voting systems, print: To vote for a person, 7 touch the screen (or press the button) in the location indicated. 8 (d) Local public questions shall be placed on the primary election 9 ballot after the heading and the voting instructions described in 10 subsection (c) (if the instructions are printed on the ballot) and before 11 the offices described in subsection (g). 12 (e) The local public questions described in subsection (d) shall be 13 placed as follows: 14 (1) In a separate column on the ballot if voting is by paper ballot. 15 (2) After the heading and the voting instructions described in 16 subsection (c) (if the instructions are printed on the ballot) and 17 before the offices described in subsection (g), in the form 18 specified in IC 3-11-13-11 if voting is by ballot card. 19 (3) As provided by either of the following if voting is by an 20 electronic voting system: 21 (A) On a separate screen for a public question. 22 (B) After the heading and the voting instructions described in 23 subsection (c) (if the instructions are printed on the ballot) and 24 before the offices described in subsection (g), in the form 25 specified in IC 3-11-14-3.5. 26 (f) A public question shall be placed on the primary election ballot 27 in the following form: 28 (The explanatory text for the public question, 29 if required by law.) 30 "Shall (insert public question)?" 31 [] YES 32 [] NO 33 (g) The offices with candidates for nomination shall be placed on 34 the primary election ballot in the following order: 35 (1) Federal and state offices: 36 (A) President of the United States. 37 (B) United States Senator. 38 (C) Governor. 39 (D) United States Representative. 40 (2) Legislative offices: 41 (A) State senator. 42 (B) State representative. 2025 IN 1233—LS 7512/DI 87 3 1 (3) Circuit offices and county judicial offices: 2 (A) Judge of the circuit court, and unless otherwise specified 3 under IC 33, with each division separate if there is more than 4 one (1) judge of the circuit court. 5 (B) Judge of the superior court, and unless otherwise specified 6 under IC 33, with each division separate if there is more than 7 one (1) judge of the superior court. 8 (C) Judge of the probate court. 9 (D) Prosecuting attorney. 10 (E) Circuit court clerk. 11 (4) County offices: 12 (A) County auditor. 13 (B) County recorder. 14 (C) County treasurer. 15 (D) County sheriff. 16 (E) County coroner. 17 (F) County surveyor. 18 (G) County assessor. 19 (H) County commissioner. 20 (I) County council member. 21 (J) County trustee (for elections in 2026 and thereafter). 22 (5) Township offices: 23 (A) Township assessor (only in a township referred to in 24 IC 36-6-5-1(d)). This clause does not apply to elections in 25 2026 and thereafter. 26 (B) Township trustee. This clause does not apply to elections 27 in 2026 and thereafter in a county not having a 28 consolidated city. 29 (C) Township board member. This clause does not apply to 30 elections in 2026 and thereafter in a county not having a 31 consolidated city. 32 (D) Judge of the small claims court. 33 (E) Constable of the small claims court. 34 (6) City offices: 35 (A) Mayor. 36 (B) Clerk or clerk-treasurer. 37 (C) Judge of the city court. 38 (D) City-county council member or common council member. 39 (7) Town offices: 40 (A) Clerk-treasurer. 41 (B) Judge of the town court. 42 (C) Town council member. 2025 IN 1233—LS 7512/DI 87 4 1 (h) The political party offices with candidates for election shall be 2 placed on the primary election ballot in the following order after the 3 offices described in subsection (g): 4 (1) Precinct committeeman. 5 (2) State convention delegate. 6 (i) The local offices to be elected at the primary election shall be 7 placed on the primary election ballot after the offices described in 8 subsection (h). 9 (j) The offices described in subsection (i) shall be placed as follows: 10 (1) In a separate column on the ballot if voting is by paper ballot. 11 (2) After the offices described in subsection (h) in the form 12 specified in IC 3-11-13-11 if voting is by ballot card. 13 (3) Either: 14 (A) on a separate screen for each office or public question; or 15 (B) after the offices described in subsection (h) in the form 16 specified in IC 3-11-14-3.5; 17 if voting is by an electronic voting system. 18 (k) If no candidate has filed to run for an office on the primary ballot 19 then the county election board may print "NO CANDIDATE FILED" 20 in the place on the ballot where a candidate's name would have been 21 printed. 22 SECTION 2. IC 3-10-2-13, AS AMENDED BY P.L.278-2019, 23 SECTION 41, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 24 JULY 1, 2025]: Sec. 13. The following public officials shall be elected 25 at the general election before their terms of office expire and every four 26 (4) years thereafter: 27 (1) Clerk of the circuit court. 28 (2) County auditor. 29 (3) County recorder. 30 (4) County treasurer. 31 (5) County sheriff. 32 (6) County coroner. 33 (7) County surveyor. 34 (8) County assessor. 35 (9) County commissioner. 36 (10) County council member. 37 (11) County trustee (for elections in 2026 and thereafter). 38 (11) (12) Township trustee. This subdivision does not apply to 39 elections in 2026 and thereafter in a county not having a 40 consolidated city. 41 (12) (13) Township board member. This subdivision does not 42 apply to elections in 2026 and thereafter in a county not 2025 IN 1233—LS 7512/DI 87 5 1 having a consolidated city. 2 (13) (14) Township assessor (only in a township referred to in 3 IC 36-6-5-1(d)). This subdivision does not apply to elections in 4 2026 and thereafter. 5 (14) (15) Judge of a small claims court. 6 (15) (16) Constable of a small claims court. 7 SECTION 3. IC 3-11-2-12, AS AMENDED BY P.L.227-2023, 8 SECTION 67, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 9 JULY 1, 2025]: Sec. 12. (a) The following offices shall be placed on 10 the general election ballot in the following order after the public 11 questions described in section 10(a) of this chapter: 12 (1) Federal and state offices: 13 (A) President and Vice President of the United States. 14 (B) United States Senator. 15 (C) Governor and lieutenant governor. 16 (D) Secretary of state. 17 (E) Auditor of state. 18 (F) Treasurer of state. 19 (G) Attorney general. 20 (H) United States Representative. If an election to fill a 21 vacancy in an office of United States Representative under 22 IC 3-10-8 is held on the same day as the election for the next 23 term of the same office, the ballot shall list the election to fill 24 the vacancy in the office immediately after the election for the 25 next term of the office. 26 (2) Legislative offices: 27 (A) State senator. 28 (B) State representative. 29 (3) Circuit offices and county judicial offices: 30 (A) Judge of the circuit court, and unless otherwise specified 31 under IC 33, with each division separate if there is more than 32 one (1) judge of the circuit court. 33 (B) Judge of the superior court, and unless otherwise specified 34 under IC 33, with each division separate if there is more than 35 one (1) judge of the superior court. 36 (C) Judge of the probate court. 37 (D) Prosecuting attorney. 38 (E) Clerk of the circuit court. 39 (4) County offices: 40 (A) County auditor. 41 (B) County recorder. 42 (C) County treasurer. 2025 IN 1233—LS 7512/DI 87 6 1 (D) County sheriff. 2 (E) County coroner. 3 (F) County surveyor. 4 (G) County assessor. 5 (H) County commissioner. 6 (I) County council member. 7 (J) County trustee (for elections in 2026 and thereafter). 8 (5) Township offices: 9 (A) Township assessor (only in a township referred to in 10 IC 36-6-5-1(d)). This clause does not apply to elections in 11 2026 and thereafter. 12 (B) Township trustee. This clause does not apply to elections 13 in 2026 and thereafter in a county not having a 14 consolidated city. 15 (C) Township board member. This clause does not apply to 16 elections in 2026 and thereafter in a county not having a 17 consolidated city. 18 (D) Judge of the small claims court. 19 (E) Constable of the small claims court. 20 (6) City offices: 21 (A) Mayor. 22 (B) Clerk or clerk-treasurer. 23 (C) Judge of the city court. 24 (D) City-county council member or common council member. 25 (7) Town offices: 26 (A) Clerk-treasurer. 27 (B) Judge of the town court. 28 (C) Town council member. 29 (b) If a major political party does not nominate a candidate for an 30 office on a general, municipal, or special election ballot then the county 31 election board may print "NO CANDIDATE FILED" in the place on 32 the ballot where the name of the major political party's nominee would 33 be printed. 34 SECTION 4. IC 6-1.1-17-3, AS AMENDED BY P.L.220-2021, 35 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 36 JULY 1, 2025]: Sec. 3. (a) The proper officers of a political subdivision 37 shall formulate its estimated budget and its proposed tax rate and tax 38 levy on the form prescribed by the department of local government 39 finance and approved by the state board of accounts. In formulating a 40 political subdivision's estimated budget under this section, the proper 41 officers of the political subdivision must consider the net property tax 42 revenue that will be collected by the political subdivision during the 2025 IN 1233—LS 7512/DI 87 7 1 ensuing year, after taking into account the estimate by the department 2 of local government finance under IC 6-1.1-20.6-11.1 of the amount by 3 which the political subdivision's distribution of property taxes will be 4 reduced by credits under IC 6-1.1-20.6-9.5 in the ensuing year, after 5 taking into account the estimate by the department of local government 6 finance under section 0.7 of this chapter of the maximum amount of net 7 property tax revenue and miscellaneous revenue that the political 8 subdivision will receive in the ensuing year, and after taking into 9 account all payments for debt service obligations that are to be made 10 by the political subdivision during the ensuing year. The political 11 subdivision or appropriate fiscal body, if the political subdivision is 12 subject to section 20 of this chapter, shall submit the following 13 information to the department's computer gateway: 14 (1) The estimated budget. 15 (2) The estimated maximum permissible levy, as provided by the 16 department under IC 6-1.1-18.5-24. 17 (3) The current and proposed tax levies of each fund. 18 (4) The percentage change between the current and proposed tax 19 levies of each fund. 20 (5) The amount by which the political subdivision's distribution 21 of property taxes may be reduced by credits granted under 22 IC 6-1.1-20.6, as estimated by the department of local government 23 finance under IC 6-1.1-20.6-11.1. 24 (6) The amounts of excessive levy appeals to be requested. 25 (7) The time and place at which the political subdivision or 26 appropriate fiscal body will hold a public hearing on the items 27 described in subdivisions (1) through (6). 28 (8) The time and place at which the political subdivision or 29 appropriate fiscal body will meet to fix the budget, tax rate, and 30 levy under section 5 of this chapter. 31 (9) The date, time, and place of the final adoption of the budget, 32 tax rate, and levy under section 5 of this chapter. 33 Except as provided in section 5.6(b) of this chapter, the political 34 subdivision or appropriate fiscal body shall submit this information to 35 the department's computer gateway at least ten (10) days before the 36 public hearing required by this subsection in the manner prescribed by 37 the department. If the date, time, or place of the final adoption 38 subsequently changes, the political subdivision shall update the 39 information submitted to the department's computer gateway. The 40 department shall make this information available to taxpayers, at least 41 ten (10) days before the public hearing, through its computer gateway 42 and provide a telephone number through which taxpayers may request 2025 IN 1233—LS 7512/DI 87 8 1 mailed copies of a political subdivision's information under this 2 subsection. The department's computer gateway must allow a taxpayer 3 to search for the information under this subsection by the taxpayer's 4 address. The department shall review only the submission to the 5 department's computer gateway for compliance with this section. 6 (b) The board of directors of a solid waste management district 7 established under IC 13-21 or IC 13-9.5-2 (before its repeal) may 8 conduct the public hearing required under subsection (a): 9 (1) in any county of the solid waste management district; and 10 (2) in accordance with the annual notice of meetings published 11 under IC 13-21-5-2. 12 (c) The trustee of each township in the county shall estimate the 13 amount necessary to meet the cost of township assistance in the 14 township for the ensuing calendar year. The township board shall adopt 15 with the township budget a tax rate sufficient to meet the estimated cost 16 of township assistance. The taxes collected as a result of the tax rate 17 adopted under this subsection are credited to the township assistance 18 fund. After December 31, 2026, this subsection applies only to a 19 township in a county having a consolidated city. 20 (d) A political subdivision for which any of the information under 21 subsection (a) is not submitted to the department's computer gateway 22 in the manner prescribed by the department shall have its most recent 23 annual appropriations and annual tax levy continued for the ensuing 24 budget year. 25 (e) If a political subdivision or appropriate fiscal body timely 26 submits the information under subsection (a) but subsequently 27 discovers the information contains an error, the political subdivision or 28 appropriate fiscal body may submit amended information to the 29 department's computer gateway. However, submission of an 30 amendment to information described in subsection (a)(1) through (a)(7) 31 must occur at least ten (10) days before the public hearing held under 32 subsection (a), and submission of an amendment to information 33 described in subsection (a)(8) must occur at least twenty-four (24) 34 hours before the time in which the meeting to fix the budget, tax rate, 35 and levy was originally advertised to commence. 36 (f) Each year, the governing body of a school corporation that 37 imposes property taxes to pay debt service on bonds or lease rentals on 38 a lease for a controlled project under IC 6-1.1-20, property taxes under 39 an operating referendum tax levy under IC 20-46-1, or property taxes 40 under a school safety referendum tax levy under IC 20-46-9, shall 41 submit the following information at least ten (10) days before the 42 public hearing required by subsection (a) in the manner prescribed by 2025 IN 1233—LS 7512/DI 87 9 1 the department: 2 (1) the purposes specified in the public question submitted to the 3 voters or any revenue spending plans adopted under 4 IC 6-1.1-20-13, IC 20-46-1-8, or IC 20-46-9-6 for: 5 (A) debt service on bonds or lease rentals on a lease for a 6 controlled project under IC 6-1.1-20; 7 (B) an operating referendum tax levy approved by the voters 8 of the school corporation under IC 20-46-1; or 9 (C) a school safety referendum tax levy approved by the voters 10 of the school corporation under IC 20-46-9; 11 as applicable; and 12 (2) the debt service levy fund, operating referendum tax levy 13 fund, or school safety referendum tax levy fund of the school 14 corporation, whichever is applicable; 15 to show whether the school corporation is using revenue collected from 16 the referendum tax levy in the amounts and for the purposes 17 established in the purposes specified in the public question submitted 18 to the voters or the revenue spending plan, as applicable. The 19 department shall make this information available to taxpayers at least 20 ten (10) days before the public hearing. 21 (g) This subsection does not apply to a county having a 22 consolidated city. This subsection applies to budgets for calendar 23 years after 2026 and to property taxes first due and payable after 24 2026. Notwithstanding any other law, in 2026 and each year 25 thereafter, the county trustee shall estimate the amount necessary 26 to meet the cost of township assistance in the county for the 27 ensuing calendar year. The county fiscal body shall adopt with the 28 county budget for property taxes due in 2027 and each year 29 thereafter a uniform tax rate throughout the county sufficient to 30 meet the estimated cost of township assistance in the county. The 31 taxes collected as a result of the tax rate adopted under this 32 subsection shall be credited to the fund established under 33 IC 12-20-21-6. 34 (h) This subsection does not apply to a county having a 35 consolidated city. This subsection applies to budgets for calendar 36 years after 2026 and to property taxes first due and payable after 37 2026. Notwithstanding any other law, in 2026 and each year 38 thereafter, the county fiscal body shall adopt with the county 39 budget for 2027 and thereafter: 40 (1) the budget to carry out the county's firefighting and emergency services powers and duties in the county 41 in 42 accordance with the county fire protection and emergency 2025 IN 1233—LS 7512/DI 87 10 services plan under IC 36-8-13.6; 1 and 2 (2) the property tax levy for the county's firefighting and 3 emergency services fund or the combined property tax levies 4 for the county's firefighting fund and the county's emergency 5 services fund under IC 6-1.1-18.5-18.5 and IC 36-8-13.7. 6 SECTION 5. IC 6-1.1-18-28, AS AMENDED BY P.L.236-2023, 7 SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 8 JULY 1, 2025]: Sec. 28. (a) After December 31, 2026, this section 9 applies only to a township in a county having a consolidated city. 10 (a) (b) The executive of a township may, upon approval by the 11 township fiscal body, submit a petition to the department of local 12 government finance for an increase in the township's maximum 13 permissible ad valorem property tax levy for its township firefighting 14 and emergency services fund under IC 36-8-13-4(a)(1) or the levies for 15 the township firefighting fund and township emergency services fund 16 described in IC 36-8-13-4(a)(2), as applicable, for property taxes for 17 any year for which a petition is submitted under this section. 18 (b) (c) If the township submits a petition as provided in subsection 19 (a) (b) before April 1 of a year, the department of local government 20 finance shall increase the township's maximum permissible ad valorem 21 property tax levy for the township firefighting and emergency services 22 fund under IC 36-8-13-4(a)(1) or the combined levies for the township 23 firefighting fund and township emergency services fund described in 24 IC 36-8-13-4(a)(2), as applicable, for property taxes first due and 25 payable in the immediately succeeding year by using the following 26 formula for purposes of subsection (c)(2): (d)(2): 27 STEP ONE: Determine the percentage increase in the population, 28 as determined by the township fiscal body and as may be 29 prescribed by the department of local government finance, that is 30 within the fire protection and emergency services area of the 31 township during the ten (10) year period immediately preceding 32 the year in which the petition is submitted under subsection (a). 33 (b). The township fiscal body may use the most recently available 34 population data issued by the Bureau of the Census during the ten 35 (10) year period immediately preceding the petition. 36 STEP TWO: Determine the greater of zero (0) or the result of: 37 (A) the STEP ONE percentage; minus 38 (B) six percent (6%); 39 expressed as a decimal. 40 STEP THREE: Determine a rate that is the lesser of: 41 (A) fifteen-hundredths (0.15); or 42 (B) the STEP TWO result. 2025 IN 1233—LS 7512/DI 87 11 1 STEP FOUR: Reduce the STEP THREE rate by any rate increase 2 in the township's property tax rate or rates for its township 3 firefighting and emergency services fund, township firefighting 4 fund, or township emergency services fund, as applicable, within 5 the immediately preceding ten (10) year period that was made 6 based on a petition submitted by the township under this section. 7 (c) (d) The township's maximum permissible ad valorem property 8 tax levy for its township firefighting and emergency services fund 9 under IC 36-8-13-4(a)(1) or the combined levies for the township 10 firefighting fund and township emergency services fund described in 11 IC 36-8-13-4(a)(2) for property taxes first due and payable in a given 12 year, as adjusted under this section, shall be calculated as: 13 (1) the amount of the ad valorem property tax levy increase for 14 the township firefighting and emergency services fund under 15 IC 36-8-13-4(a)(1) or the combined levies for the township 16 firefighting fund and township emergency services fund described 17 in IC 36-8-13-4(a)(2), as applicable, without regard to this 18 section; plus 19 (2) an amount equal to the result of: 20 (A) the rate determined under the formula in subsection (b); 21 (c); multiplied by 22 (B) the net assessed value of the fire protection and emergency 23 services area divided by one hundred (100). 24 The calculation under this subsection shall be used in the determination 25 of the township's maximum permissible ad valorem property tax levy 26 under IC 36-8-13-4 for property taxes first due and payable in the first 27 year of the increase and thereafter. 28 SECTION 6. IC 6-1.1-18.5-10.2 IS AMENDED TO READ AS 29 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 10.2. (a) For purposes 30 of determining the property tax levy limit imposed on a township under 31 section 3 of this chapter, the township ad valorem property tax levy for 32 a particular calendar year does not include the amount, if any, of ad 33 valorem property taxes that would be first due and payable to the 34 township during the ensuing calendar year under the authority of 35 IC 36-8-13-4. The amount of ad valorem property taxes levied by the 36 township under the authority of IC 36-8-13-4 shall, for purposes of the 37 property tax levy limits imposed under section 3 of this chapter, be 38 treated as if that levy were made by a separate civil taxing unit. 39 (b) For purposes of determining the property tax levy limit 40 imposed on a county under section 3 of this chapter, the county ad 41 valorem property tax levy for a particular calendar year does not 42 include the amount, if any, of ad valorem property taxes imposed 2025 IN 1233—LS 7512/DI 87 12 1 under IC 36-8-13.7-8 that would be first due and payable to the 2 county during the ensuing calendar year. The amount of ad 3 valorem property taxes levied by the county under IC 36-8-13.7-8 4 shall, for purposes of the property tax levy limits imposed under 5 section 3 of this chapter, be treated as if that levy were made by a 6 separate civil taxing unit. 7 SECTION 7. IC 6-1.1-18.5-18.5 IS ADDED TO THE INDIANA 8 CODE AS A NEW SECTION TO READ AS FOLLOWS 9 [EFFECTIVE JULY 1, 2025]: Sec. 18.5. (a) This section does not 10 apply to a county having a consolidated city. 11 (b) Subject to subsection (d), the maximum permissible ad 12 valorem property tax levy for the county's firefighting and 13 emergency services fund or the combined property tax levies for 14 the county's firefighting fund and the emergency services fund 15 under IC 36-8-13.7-8 for property taxes first due and payable after 16 December 31, 2026, is the amount determined in STEP TWO of the 17 following STEPS: 18 STEP ONE: Determine: 19 (A) for ad valorem property taxes first due and payable in 20 2027: 21 (i) the combined maximum ad valorem property tax levy 22 under this chapter of all the townships in the county for 23 the townships' firefighting and emergency services funds 24 and the townships' firefighting funds and emergency 25 services funds established under IC 36-8-13-4 for 26 property taxes first due and payable in 2026; plus 27 (ii) the combined maximum ad valorem property tax 28 levy for property taxes first due and payable for all fire 29 protection territories and fire protection districts in the 30 county that are abolished in the first year in which the 31 county is responsible for providing fire protection and 32 emergency services; or 33 (B) for ad valorem property taxes first due and payable 34 after 2027 the maximum permissible ad valorem: 35 (i) property tax levy for the county's firefighting and 36 emergency services fund established under IC 36-8-13-4; 37 or 38 (ii) combined levies for the county's firefighting fund and 39 the county's emergency services fund established under 40 IC 36-8-13-4; 41 as determined under this section for ad valorem property 42 taxes first due and payable in the immediately preceding 2025 IN 1233—LS 7512/DI 87 13 1 calendar year. 2 STEP TWO: Multiply the amount determined in STEP ONE 3 by the amount determined in the last STEP of section 2(b) of 4 this chapter. 5 (c) Notwithstanding any other law, the county fiscal body shall 6 impose the first property tax levy for the county's firefighting and 7 emergency services fund or the combined levies for the county's 8 firefighting fund and the county's emergency services fund under 9 IC 36-8-13.7-8 beginning with property taxes first due and payable 10 in 2027. 11 (d) Notwithstanding any other law, the department of local 12 government finance may adjust the maximum permissible ad 13 valorem property tax levy of any political subdivision as necessary 14 and proper to account for the transfer of fire protection and 15 emergency services powers and duties from townships to counties 16 after December 31, 2026. 17 SECTION 8. IC 6-1.1-18.5-22 IS ADDED TO THE INDIANA 18 CODE AS A NEW SECTION TO READ AS FOLLOWS 19 [EFFECTIVE JULY 1, 2025]: Sec. 22. (a) This section applies only 20 to a county not having a consolidated city. 21 (b) For purposes of determining the property tax levy limit 22 imposed on a county under section 3 of this chapter, the county ad 23 valorem property tax levy for a particular calendar year does not 24 include the amount, if any, of ad valorem property taxes imposed 25 for township assistance. A separate maximum permissible ad 26 valorem property tax levy for township assistance shall be 27 determined as provided in this section for 2027 and thereafter. 28 (c) The county's maximum permissible ad valorem property tax 29 levy for township assistance for property taxes first due and 30 payable in 2027 is equal to the result of: 31 (1) the total amount of property taxes levied for township 32 assistance by all townships in the county for property taxes 33 first due and payable in 2026; multiplied by 34 (2) the maximum levy growth quotient determined under 35 section 2 of this chapter for 2027. 36 (d) The county's maximum permissible ad valorem property tax 37 levy for township assistance for property taxes for an ensuing 38 calendar year after 2027 is equal to: 39 (1) the county's maximum permissible ad valorem property 40 tax levy for township assistance determined under this section 41 for the current calendar year; multiplied by 42 (2) the maximum levy growth quotient determined under 2025 IN 1233—LS 7512/DI 87 14 1 section 2 of this chapter for the ensuing calendar year. 2 SECTION 9. IC 12-7-2-46.3 IS ADDED TO THE INDIANA CODE 3 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 4 1, 2025]: Sec. 46.3. "County trustee" for purposes of IC 12-20 and 5 IC 12-30 means the county trustee elected under IC 3-10-2-13. 6 SECTION 10. IC 12-20-1-2.5 IS ADDED TO THE INDIANA 7 CODE AS A NEW SECTION TO READ AS FOLLOWS 8 [EFFECTIVE JULY 1, 2025]: Sec. 2.5. In a county not having a 9 consolidated city: 10 (1) Before January 1, 2027, township assistance is 11 administered in each township. The township trustee is the 12 administrator of township assistance in the township. 13 (2) After December 31, 2026, township assistance is 14 administered on a county basis by the county trustee elected 15 under IC 3-10-2-13. 16 SECTION 11. IC 12-20-1-6.5 IS ADDED TO THE INDIANA 17 CODE AS A NEW SECTION TO READ AS FOLLOWS 18 [EFFECTIVE JULY 1, 2025]: Sec. 6.5. (a) This section applies only 19 to a county not having a consolidated city. 20 (b) A township assistance advisory group is established in the 21 county. Each member of the county executive shall appoint a 22 township trustee from the member's district to serve on the 23 advisory group as a member. The president of the county executive 24 shall chair the advisory group. The advisory group shall: 25 (1) submit recommendations to the county executive and the 26 county fiscal body regarding the transition from township 27 responsibility for township assistance to county responsibility 28 for township assistance; and 29 (2) take steps as necessary to assist the transition of 30 responsibility for township assistance. 31 (c) The advisory group is abolished January 1, 2027. 32 SECTION 12. IC 12-20-1-7 IS ADDED TO THE INDIANA CODE 33 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 34 1, 2025]: Sec. 7. (a) This section applies only to a county not having 35 a consolidated city. This section applies after December 31, 2026. 36 (b) The county trustee shall administer township assistance in 37 the county on a countywide basis. 38 (c) The following apply to the administration of township 39 assistance in the county: 40 (1) A suit or proceeding in favor of or against the county 41 trustee concerning township assistance shall be conducted in 42 favor of or against the county in the county's corporate name. 2025 IN 1233—LS 7512/DI 87 15 1 (2) The county trustee is subject to the same privileges and 2 immunities as are accorded to a township trustee under 3 IC 12-20-3. 4 (3) The county trustee shall propose uniform standards for 5 the issuance of township assistance throughout the county and 6 the processing of applications for township assistance that 7 meet the requirements of IC 12-20-5.5. The standards shall be 8 adopted by the county executive and filed with the county 9 fiscal body. 10 (4) The county trustee has the same powers in the 11 administration of township assistance for the county as a 12 township trustee has in the administration of township 13 assistance for a township under IC 12-20-4, IC 12-20-5, 14 IC 12-20-15, IC 12-20-16, IC 12-20-17, IC 12-20-18, and 15 IC 12-20-19. 16 (5) The same standards and requirements that: 17 (A) apply to; or 18 (B) may be imposed upon; 19 recipients of and applicants for township assistance under 20 IC 12-20-6, IC 12-20-7, IC 12-20-8, IC 12-20-9, IC 12-20-10, 21 IC 12-20-11, IC 12-20-12, and IC 12-20-13 apply to or may be 22 imposed upon recipients of and applicants for township 23 assistance administered by the county trustee. 24 (6) The county trustee may assert a claim against the estate of 25 an individual who received township assistance from the 26 county to the same extent as a township trustee may assert a 27 claim under IC 12-20-27 against the estate of an individual 28 who received township assistance from a township. 29 (7) The county trustee is subject to the same reporting 30 requirements with respect to township assistance 31 administered on a countywide basis as a township trustee is 32 subject to under IC 12-20-28 with respect to township 33 assistance administered on a township basis. 34 (8) State and local agencies shall provide the county trustee 35 with the information provided to a township trustee under 36 IC 12-20-7. The county trustee or an employee of the county 37 is subject to the criminal penalty set forth in IC 12-20-7-6 for 38 disclosure of information. 39 (9) An applicant for township assistance and the county 40 trustee may appeal a decision regarding township assistance 41 in the same manner that an appeal is taken under 42 IC 12-20-15. 2025 IN 1233—LS 7512/DI 87 16 1 (10) The department of workforce development, the county 2 office of the division of family resources, and any other state 3 or local government agency shall cooperate with and assist the 4 county trustee in carrying out the county trustee's duties 5 under this section and other statutes. 6 (d) Any application for township assistance for which the 7 township has not entered a final decision regarding the granting or 8 denial of township assistance by the close of business December 31, 9 2026, shall be treated as a new application filed with the county as 10 of that date. The county trustee shall make a decision on the 11 application in accordance with the uniform standards adopted 12 under subsection (c)(3). 13 (e) Any application for township assistance that has been 14 granted before January 1, 2027, but for which assistance has not 15 been disbursed by the township, shall be disbursed and 16 administered by the county trustee in accordance with the 17 township's grant of township assistance. 18 (f) The county trustee shall prepare the county's township 19 assistance budget and submit it to the county fiscal body for 20 approval. 21 SECTION 13. IC 12-20-1.5 IS ADDED TO THE INDIANA CODE 22 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE 23 JULY 1, 2025]: 24 Chapter 1.5. Township Assistance Plan in Counties Other Than 25 Marion County 26 Sec. 1. This chapter applies only to a county not having a 27 consolidated city. 28 Sec. 2. The county executive shall prepare a plan for the delivery 29 of township assistance throughout the county. The plan shall take 30 effect January 1, 2027. 31 Sec. 3. (a) In preparing a plan, the county executive shall: 32 (1) consider whether areas are overserved or underserved in 33 the delivery of township assistance; 34 (2) determine whether the county may contract with a service 35 provider to provide some or all township assistance services 36 to the county; and 37 (3) recognize and coordinate with other providers of relief for 38 indigent persons. 39 (b) The plan must meet the requirements of this chapter. 40 Sec. 4. After preparing a plan, the county executive shall review 41 the plan during at least two (2) public meetings at which the public 42 and any interested parties are entitled to the opportunity to 2025 IN 1233—LS 7512/DI 87 17 1 comment on the plan. 2 Sec. 5. A plan adopted under this chapter must include the 3 following: 4 (1) A plan specifying any necessary requirements in the 5 transition to the delivery of township assistance throughout 6 the county. 7 (2) The county's procedures for application and review of 8 township assistance requests. 9 (3) The forms of township assistance. 10 (4) A description of the supervisors, investigators, assistants, 11 or other necessary employees that will be employed in 12 discharging the coordinator's duties concerning the provision 13 of township assistance, and a recommendation concerning the 14 compensation of these employees. 15 (5) A description of the offices that must be maintained in the 16 county to carry out the coordinator's duties concerning the 17 provision of township assistance. 18 (6) A description of the proposed standards for township 19 assistance. 20 (7) In the case of any service, program, limitation, power, or 21 duty that may under this article or IC 12-30-4 be included in 22 the plan, a description of whether or not that service, 23 program, limitation, power, or duty is included in the plan. 24 (8) Any other provisions necessary to address the provision of 25 township assistance under this article. 26 Sec. 6. (a) The definitions in IC 5-11-1-16 apply to this section. 27 (b) A service provider that contracts with a county to provide 28 some or all township assistance services to the county is an entity 29 that is subject to examination by the state board of accounts to the 30 extent required under IC 5-11-1-9. A service provider shall be 31 responsible for the costs of an examination. 32 Sec. 7. After a plan is approved by the county executive, the plan 33 and the transfer of township assistance responsibilities to the 34 county as provided in the plan take effect January 1, 2027. 35 Sec. 8. After January 1, 2027, the county trustee may adopt 36 amendments to the plan. 37 SECTION 14. IC 12-20-20-1, AS AMENDED BY P.L.134-2016, 38 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 39 JULY 1, 2025]: Sec. 1. (a) After December 31, 2026, this subsection 40 applies only to a county having a consolidated city. If a township 41 trustee, as administrator of township assistance, grants township 42 assistance to an indigent individual or to any other person or agency on 2025 IN 1233—LS 7512/DI 87 18 1 a township assistance order as provided by law or obligates the 2 township for an item properly payable from township assistance 3 money, the claim against the township must be: 4 (1) itemized and sworn to as provided by law; 5 (2) accompanied by the original township assistance order, which 6 must be itemized and signed; and 7 (3) checked with the records of the township trustee, as 8 administrator of township assistance, and audited and certified by 9 the township trustee. 10 (b) After December 31, 2026, this subsection applies only to a 11 county having a consolidated city. The township trustee shall pay 12 claims against the township for township assistance in the same manner 13 that other claims against the township are paid. The township trustee, 14 when authorized to pay claims directly to vendors, shall pay a claim 15 within forty-five (45) days. The township trustee shall pay the claim 16 from: 17 (1) any balance standing to the credit of the township against 18 which the claim is filed; or 19 (2) from any other available fund from which advancements can 20 be made to the township for that purpose. 21 (c) A township assistance claim for prepaid electric service shall be 22 paid in accordance with IC 12-20-16-3.5. 23 (d) This subsection applies after December 31, 2026. This 24 subsection applies only to a county not having a consolidated city. 25 A county shall pay claims against the county for township 26 assistance in the same manner that other claims against the county 27 are paid. Notwithstanding IC 5-11-10, the county auditor may 28 make payments for claims payable from the county township 29 assistance fund established by IC 12-20-21-6 in advance of an 30 allowance by the county executive. Each payment of expenses 31 under this section must be supported by a fully itemized invoice or 32 bill and certification by the county auditor. The county executive 33 shall review and allow the claim at its next regular or special 34 meeting following the preapproved payment of the expense. The 35 county trustee when authorized to pay claims directly to vendors, 36 shall pay a claim within forty-five (45) days. 37 SECTION 15. IC 12-20-21-6 IS ADDED TO THE INDIANA 38 CODE AS A NEW SECTION TO READ AS FOLLOWS 39 [EFFECTIVE JULY 1, 2025]: Sec. 6. (a) This section applies only to 40 a county not having a consolidated city. On January 1, 2027, a 41 township assistance fund is established in each county. 42 (b) The fund shall be raised by a tax levy that: 2025 IN 1233—LS 7512/DI 87 19 1 (1) is in addition to all other tax levies authorized; and 2 (2) subject to IC 6-1.1-18.5-22, shall be levied annually for 3 property taxes first due and payable in 2027 and thereafter by 4 the county fiscal body on all taxable property in the county in 5 the amount necessary to pay the items, awards, claims, 6 allowances, assistance, and other expenses set forth in the 7 annual county township assistance budget. 8 (c) The tax imposed under this section shall be collected as other 9 state and county ad valorem taxes are collected. 10 (d) The following shall be paid into the fund: 11 (1) All receipts from the tax imposed under this section. 12 (2) Any other money required by law to be placed in the fund. 13 (e) The fund is available to pay township assistance expenses 14 and obligations set forth in the annual budget. 15 (f) Money in the fund at the end of a budget year does not revert 16 to the county general fund. 17 (g) The department of local government finance shall, for 18 property taxes first due and payable after December 31, 2026, 19 adjust the maximum permissible ad valorem property tax levy of 20 the county as necessary and proper to account for the transfer of 21 township assistance budgeting and property tax levies from 22 townships to counties after December 31, 2026. 23 SECTION 16. IC 12-20-24-0.5 IS ADDED TO THE INDIANA 24 CODE AS A NEW SECTION TO READ AS FOLLOWS 25 [EFFECTIVE JULY 1, 2025]: Sec. 0.5. After December 31, 2026, this 26 chapter applies only to a county having a consolidated city. 27 SECTION 17. IC 12-20-24.5 IS ADDED TO THE INDIANA 28 CODE AS A NEW CHAPTER TO READ AS FOLLOWS 29 [EFFECTIVE JULY 1, 2025]: 30 Chapter 24.5. Township Assistance Borrowing for Counties 31 Other Than Marion County 32 Sec. 1. This chapter applies only to a county that does not have 33 a consolidated city. This chapter applies after December 31, 2026. 34 Sec. 2. (a) In addition to the other methods of township 35 assistance financing provided by this article, if the county trustee 36 determines that the county's township assistance fund will be 37 exhausted before the end of a fiscal year, the county trustee shall 38 notify the county fiscal body of that determination. 39 (b) After receiving notice under subsection (a) that the county's 40 township assistance fund will be exhausted before the end of a 41 fiscal year, the county fiscal body may appeal to the department of 42 local government finance for the right to borrow money on a short 2025 IN 1233—LS 7512/DI 87 20 1 term basis to fund township assistance services in the county. In 2 the appeal, the county fiscal body must do the following: 3 (1) Show that the amount of money contained in the township 4 assistance fund will not be sufficient to fund services required 5 to be provided within the county by this article. 6 (2) Show the amount of money that the county fiscal body 7 estimates will be needed to fund the deficit. 8 (3) Indicate a period, not to exceed five (5) years, during 9 which the county would repay the loan. 10 Sec. 3. (a) If upon appeal under section 2 of this chapter the 11 department of local government finance determines that a county 12 fiscal body should be allowed to borrow money under this chapter, 13 the department shall order the county trustee to borrow the money 14 from a financial institution on behalf of the county fiscal body and 15 to deposit the money borrowed in the county's township assistance 16 fund. 17 (b) If upon appeal under section 2 of this chapter, the 18 department of local government finance determines that a county 19 fiscal body should not be allowed to borrow money, the county 20 fiscal body may not borrow money under this chapter for that 21 year. 22 Sec. 4. If a loan is approved under this chapter, the department 23 of local government finance shall determine the period during 24 which the county shall repay the loan. However, the period may 25 not exceed five (5) years. 26 Sec. 5. The department of local government finance may not do 27 any of the following: 28 (1) Approve a request to borrow money made under this 29 chapter unless the county fiscal body determines that the 30 county's township assistance fund will be exhausted before the 31 fund can fund all county obligations incurred under this 32 article. 33 (2) Recommend or approve a loan that will exceed the 34 estimated amount of the deficit. 35 Sec. 6. (a) If a county fiscal body: 36 (1) appeals before August 1 for permission to borrow money; 37 (2) receives permission from the department to borrow money 38 before November 1 of that year; and 39 (3) borrows money under this chapter; 40 the county fiscal body shall levy a property tax beginning in the 41 next succeeding year and continuing for the term of the loan in an 42 amount each year that will be sufficient to pay the principal and 2025 IN 1233—LS 7512/DI 87 21 1 interest due on the loan for the year. 2 (b) If the county fiscal body: 3 (1) appeals after August 1 for permission to borrow money; 4 (2) receives permission from the department of local 5 government finance to borrow money; and 6 (3) borrows money in the year of the appeal under this 7 chapter; 8 the county fiscal body shall levy a property tax beginning in the 9 second succeeding year and continuing for the term of the loan in 10 an amount each year that will be sufficient to pay the principal and 11 interest due on the loan for the year. 12 (c) The property taxes levied under this section shall be retained 13 by the county executive and applied by the county executive to 14 retire the debt. 15 Sec. 7. A county fiscal body must make an additional 16 appropriation before money borrowed under this chapter may be 17 spent. 18 SECTION 18. IC 12-20-26-0.5 IS ADDED TO THE INDIANA 19 CODE AS A NEW SECTION TO READ AS FOLLOWS 20 [EFFECTIVE JULY 1, 2025]: Sec. 0.5. This chapter does not apply 21 after December 31, 2026, to a county not having a consolidated 22 city. 23 SECTION 19. IC 15-16-7-4, AS ADDED BY P.L.2-2008, 24 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 25 JULY 1, 2025]: Sec. 4. (a) The weed control board consists of the 26 following members to be appointed by the authorizing body: 27 (1) One (1) member who is: 28 (A) a township trustee of a township in the county; or 29 (B) after December 31, 2026, in a county that does not have 30 a consolidated city, the county trustee, who is responsible 31 for the destruction of detrimental plants described in this 32 chapter. 33 (2) One (1) soil and water conservation district supervisor. 34 (3) One (1) representative from the agricultural community of the 35 county. 36 (4) One (1) representative from the county highway department 37 or an appointee of the county commissioners. 38 (5) One (1) cooperative extension service agent from the county 39 to serve in a nonvoting advisory capacity. 40 (b) Each board member shall be appointed for a term of four (4) 41 years. All vacancies in the membership of the board shall be filled for 42 the unexpired term in the same manner as initial appointments. 2025 IN 1233—LS 7512/DI 87 22 1 (c) The board shall elect a chairperson and a secretary. The 2 members of the board are not entitled to receive any compensation, but 3 are entitled to any traveling and other expenses that are necessary in the 4 discharge of the members' duties. 5 SECTION 20. IC 36-2-2.9-3, AS ADDED BY P.L.139-2024, 6 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 7 JULY 1, 2025]: Sec. 3. As used in this chapter, "county officer" means 8 the following: 9 (1) Assessor. 10 (2) Auditor. 11 (3) Coroner. 12 (4) Recorder. 13 (5) Sheriff. 14 (6) Surveyor. 15 (7) Treasurer. 16 (8) Clerk of the circuit court. 17 (9) County fiscal body. 18 (10) County trustee. 19 SECTION 21. IC 36-2-6-4.6 IS ADDED TO THE INDIANA CODE 20 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 21 1, 2025]: Sec. 4.6. (a) This section applies only to a county that does 22 not have a consolidated city. 23 (b) Notwithstanding IC 5-11-10, after December 31, 2026, the 24 county auditor may make payments for claims payable from the 25 county township assistance fund under IC 12-20-21-6 in advance 26 of allowance by the county executive. Each payment of expenses 27 under this section must be supported by a fully itemized invoice or 28 bill and certification by the county auditor. The county executive 29 shall review and allow the claim at its next regular or special 30 meeting following the preapproved payment of the expense. 31 SECTION 22. IC 36-2-15.5 IS ADDED TO THE INDIANA CODE 32 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE 33 JULY 1, 2025]: 34 Chapter 15.5. County Trustee 35 Sec. 1. This chapter applies to all counties. 36 Sec. 2. (a) A county trustee shall be elected under IC 3-10-2-13 37 by the voters of each county. 38 (b) The term of office of a county trustee is four (4) years, 39 beginning January 1 after election and continuing until a successor 40 is elected and qualified. 41 Sec. 3. A county trustee must reside within the county as 42 provided in Article 6, Section 6 of the Constitution of the State of 2025 IN 1233—LS 7512/DI 87 23 1 Indiana. The county trustee forfeits office if the county trustee 2 ceases to be a resident of the county. 3 Sec. 4. The county trustee shall do the following: 4 (1) Administer township assistance countywide under 5 IC 12-20 and IC 12-30-4. 6 (2) File an annual personnel report under IC 5-11-13. 7 (3) Provide insulin to the poor under IC 12-20-16. 8 (4) Perform other duties prescribed by statute. 9 Sec. 5. The county trustee may do the following: 10 (1) Administer oaths when necessary in the discharge of 11 official duties. 12 (2) Personally use a county vehicle for the performance of 13 official duties. 14 (3) Exercise other powers granted by statute. 15 SECTION 23. IC 36-2-16-4, AS AMENDED BY P.L.233-2015, 16 SECTION 337, IS AMENDED TO READ AS FOLLOWS 17 [EFFECTIVE JULY 1, 2025]: Sec. 4. Each of the following county 18 officers is entitled to appoint one (1) first or chief deputy, and also may 19 appoint the number of other full-time or part-time deputies and 20 employees authorized by the county fiscal body: 21 (1) The county auditor. 22 (2) The county treasurer. 23 (3) The county recorder. 24 (4) The county sheriff. 25 (5) The county trustee. 26 SECTION 24. IC 36-2-17-2, AS AMENDED BY P.L.233-2015, 27 SECTION 338, IS AMENDED TO READ AS FOLLOWS 28 [EFFECTIVE JULY 1, 2025]: Sec. 2. (a) The county auditor, county 29 treasurer, county surveyor, county trustee, and county sheriff shall 30 keep in their offices all records that they are required to make and shall 31 deliver them to their successors. 32 (b) The clerk of the circuit court, county auditor, and county 33 recorder shall use permanent jet-black, nonfading ink when preparing 34 official records in longhand. A person who violates this subsection 35 commits a Class C infraction. 36 SECTION 25. IC 36-2-21 IS ADDED TO THE INDIANA CODE 37 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE 38 JULY 1, 2025]: 39 Chapter 21. County Fire Protection Duties 40 Sec. 1. This chapter applies only to a county not having a 41 consolidated city. 42 Sec. 2. Beginning January 1, 2027: 2025 IN 1233—LS 7512/DI 87 24 1 (1) the powers and duties of township government and the 2 township trustee related to providing fire protection and 3 emergency services in the unincorporated areas of the county 4 are transferred to the county; and 5 (2) the county is responsible for providing fire protection and 6 emergency services in the unincorporated area of the county. 7 Sec. 3. After December 31, 2026, fire protection and emergency 8 services in a county are governed by and subject to a county fire 9 protection and emergency services plan adopted under 10 IC 36-8-13.6. 11 Sec. 4. In carrying out fire protection and emergency services 12 responsibilities, the county executive shall, as provided in the 13 county's fire protection and emergency services plan adopted 14 under IC 36-8-13.6, provide for fire protection and emergency 15 services in the county through any combination of: 16 (1) operating a county fire department; 17 (2) contracting with or otherwise cooperating with any 18 municipality, county, fire protection district, volunteer fire 19 department, fire protection territory, or other entity; or 20 (3) entering into mutual aid agreements. 21 SECTION 26. IC 36-5-1.1-1 IS AMENDED TO READ AS 22 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 1. This chapter applies 23 to: 24 (1) towns having a population of less than five hundred (500); one 25 thousand (1,000); and 26 (2) included towns (as defined in IC 36-3-1-7). 27 SECTION 27. IC 36-5-1.1-2 IS AMENDED TO READ AS 28 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 2. (a) Proceedings to 29 dissolve a town may be: 30 (1) instituted by the filing of a petition: 31 (A) under section 10.5 or 10.6 of this chapter; or 32 (B) by filing: with the executive of the county containing more 33 than fifty percent (50%) in assessed valuation of the land in 34 the town: 35 (1) (i) a resolution adopted by the town legislative body 36 requesting dissolution; or 37 (2) (ii) a petition signed by at least twenty-five percent 38 (25%) of the town's voters registered at the last general 39 election; 40 with the executive of the county containing more than fifty 41 percent (50%) in assessed valuation of the land in the town; 42 or 2025 IN 1233—LS 7512/DI 87 25 1 (2) under section 2.5 of this chapter. 2 (b) On receipt of a petition or resolution for dissolution under 3 subsection (a), the county executive shall mark the petition or 4 resolution with the date of filing. 5 SECTION 28. IC 36-5-1.1-2.5 IS ADDED TO THE INDIANA 6 CODE AS A NEW SECTION TO READ AS FOLLOWS 7 [EFFECTIVE JULY 1, 2025]: Sec. 2.5. (a) This section applies only 8 to a town that: 9 (1) has a population of not more than one thousand (1,000); 10 and 11 (2) is not an included town. 12 (b) Not later than November 1, 2025, and November 1 every 13 four (4) years thereafter, each incorporated town in the county 14 shall file a written report with the county executive of the county 15 in which the town is primarily located. The report shall include the 16 following information: 17 (1) Whether the town: 18 (A) owns or operates a municipally owned utility (as 19 defined in IC 8-1-2-1); 20 (B) provides to town residents, either directly or by 21 contracting with another political subdivision: 22 (i) solid waste management services; 23 (ii) water services; 24 (iii) sewage services; 25 (iv) stormwater collection and disposal services; 26 (v) electric services; or 27 (vi) gas services; 28 (C) provides street and road maintenance, street 29 construction, street lighting; 30 (D) provides police protection; or 31 (E) provides fire protection and emergency services either 32 directly or by contracting with: 33 (i) another political subdivision; 34 (ii) a volunteer fire department; 35 (iii) a fire protection district; or 36 (iv) a fire protection territory. 37 If the town answers "yes" to clause (A), (B), (C), (D), or (E), 38 the town shall provide a detailed explanation. 39 (2) The following financial information and documentation: 40 (A) Cash balances by fund and overall. 41 (B) Fund deficits and surpluses by fund and overall. 42 (C) Operating deficit or surplus. 2025 IN 1233—LS 7512/DI 87 26 1 (D) Outstanding debt and annual debt service obligations. 2 (E) Total and per capita expenditures. 3 (F) Salaries and benefits of town employees and town 4 officials. 5 (G) The costs for delivery of services under subdivision 6 (1)(A) through (1)(E), excluding personnel costs reported 7 under clause (F) of this subdivision. 8 (c) The county executive shall conduct a public hearing as 9 provided in section 3 of this chapter on each written report filed. 10 The county executive shall approve dissolution of the town if the 11 county executive finds that the town: 12 (1) has a population of less than one thousand (1,000) as 13 determined in the last federal decennial census; and 14 (2) the town's operating costs, including salaries, utilities, 15 maintenance of public facilities, insurance, and administrative 16 costs, exceed the town's costs for delivery of services to the 17 town's residents. 18 SECTION 29. IC 36-5-1.1-3 IS AMENDED TO READ AS 19 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 3. (a) The county 20 executive shall hold a public hearing on a petition or resolution for 21 dissolution filed under section 2 of this chapter not less than sixty (60) 22 nor more than ninety (90) days after the date of the filing of the petition 23 or resolution. The county executive shall publish notice of the hearing 24 in accordance with IC 5-3-1. 25 (b) The county executive shall hold a public hearing on a report 26 filed under section 2.5 of this chapter not less than sixty (60) days 27 nor more than ninety (90) days after the date of the report. The 28 county executive shall publish notice of the hearing in accordance 29 with IC 5-3-1. 30 SECTION 30. IC 36-5-1.1-4 IS AMENDED TO READ AS 31 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 4. (a) This section 32 does not apply to a dissolution under section 2.5 of this chapter. 33 (a) (b) The county executive shall forward one (1) copy of the 34 resolution or petition filed under section 2 of this chapter to the plan 35 commission, if any, having jurisdiction. 36 (b) (c) The plan commission shall submit their written 37 recommendations for approval or disapproval of dissolution to the 38 county executive at least ten (10) days before the hearing required by 39 section 3 of this chapter. 40 SECTION 31. IC 36-5-1.1-6 IS AMENDED TO READ AS 41 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 6. The county executive 42 shall, on the date fixed under section 3 of this chapter, hear and 2025 IN 1233—LS 7512/DI 87 27 1 determine the petition, or resolution, or report, and render a decision 2 on the question of dissolution. 3 SECTION 32. IC 36-5-1.1-7 IS AMENDED TO READ AS 4 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 7. (a) This subsection 5 does not apply to dissolution under section 2.5 of this chapter. At 6 the hearing the county executive shall approve dissolution unless the 7 evidence establishes that: any of the following: 8 (1) The petition requesting dissolution has not been signed by at 9 least twenty-five percent (25%) of the voters. 10 (2) There are enough invalid signatures on the petition requesting 11 dissolution to reduce the number of valid signatures to below 12 twenty-five percent (25%) of the voters. 13 (3) At least twenty-five percent (25%) of the town's voters have 14 signed a petition under section 5 of this chapter remonstrating 15 against the dissolution; or 16 (4) The town legislative body has passed a resolution opposing 17 dissolution. 18 SECTION 33. IC 36-5-1.1-8 IS AMENDED TO READ AS 19 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 8. (a) The county 20 executive shall permit the residents of the town to submit evidence 21 challenging the sufficiency or the validity of: either: 22 (1) a petition or resolution for dissolution; or 23 (2) a petition opposed to dissolution. 24 (b) The county executive shall permit the residents of the town 25 to submit evidence challenging the sufficiency or the validity of any 26 matter asserted under section 2.5 of this chapter. 27 SECTION 34. IC 36-5-1.1-10, AS AMENDED BY P.L.104-2022, 28 SECTION 167, IS AMENDED TO READ AS FOLLOWS 29 [EFFECTIVE JULY 1, 2025]: Sec. 10. (a) If the county executive 30 approves dissolution under section 6 of this chapter, the county 31 executive shall adopt: 32 (1) an ordinance; or 33 (2) an order in a county having a consolidated city; 34 dissolving the town. 35 (b) A dissolution takes effect: 36 (1) at least sixty (60) days after the ordinance or order under 37 subsection (a) is adopted; and 38 (2) when the county auditor files a copy of the ordinance or order 39 with: 40 (A) the circuit court clerk of each county in which the town is 41 located; and 42 (B) the office of the secretary of state. 2025 IN 1233—LS 7512/DI 87 28 1 (c) The property owned by the town after payment of debts and 2 liabilities shall be disposed of by the county executive. Any proceeds 3 remaining shall be deposited in the county general fund. Dissolution of 4 a town does not affect the validity of a contract to which the town is a 5 party. 6 (d) (c) After dissolution, the books and records of the town become 7 the property of the county executive for safekeeping. On the 8 dissolution date, the following occurs: 9 (1) The offices of town board member and town clerk are 10 abolished and the term of office of any individual holding 11 these offices ends. However, the abolition of the offices does 12 not invalidate any actions adopted or taken by the town board 13 or town clerk before the dissolution date. 14 (2) All: 15 (1) assets; 16 (2) debts; 17 (3) property rights; 18 (4) equipment; 19 (5) records; and 20 (6) contracts; 21 connected with the operations of the town government in the 22 county related to town government functions are transferred 23 to the county executive. 24 (3) Dissolution of a town does not affect the validity of a 25 contract to which the town is a party. 26 (4) The balance in the town's general fund is transferred to 27 the county. IC 36-1-8-5 does not apply to the balance. 28 (5) The county shall assume, defease, pay, or refund all town 29 indebtedness or lease rental obligations incurred by the town 30 before the dissolution date. The balance in a debt service fund 31 of the town is transferred to the county to be used by the 32 county to pay indebtedness or lease rentals for which the fund 33 was established. Any balance remaining in the fund after all 34 payments for indebtedness or lease rentals required under 35 this section have been made is transferred to the appropriate 36 county fund. 37 (6) The county may levy property taxes to pay town 38 indebtedness or lease rental obligations incurred by a town 39 only in the geographic area of the town that originally issued 40 the debt or entered into the lease rental agreement. The 41 former territory of the town comprises a taxing district for 42 the payment of town indebtedness or lease rental obligations 2025 IN 1233—LS 7512/DI 87 29 1 existing at the time the town is dissolved. 2 (7) Indebtedness or any pension obligations incurred by the 3 town before dissolution: 4 (A) may not be imposed on taxpayers that were not 5 responsible for payment of the indebtedness or pension 6 obligations before the dissolution of the town; and 7 (B) must be paid by the taxpayers that were responsible for 8 payment of the indebtedness before the dissolution of the 9 town. 10 (8) The department of local government finance shall adjust 11 maximum permissible property tax levies and property tax 12 rates of units of local government as necessary to account for 13 the dissolution of a town under this chapter. 14 SECTION 35. IC 36-6-1.5-1, AS ADDED BY P.L.240-2005, 15 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 16 JULY 1, 2025]: Sec. 1. (a) This chapter does not apply to a township 17 in a county containing a consolidated city. 18 (b) This chapter expires January 1, 2027. 19 SECTION 36. IC 36-6-1.6-11 IS ADDED TO THE INDIANA 20 CODE AS A NEW SECTION TO READ AS FOLLOWS 21 [EFFECTIVE JULY 1, 2025]: Sec. 11. This chapter expires January 22 1, 2027. 23 SECTION 37. IC 36-6-4-1 IS AMENDED TO READ AS 24 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 1. This chapter applies 25 to all townships. as follows: 26 (1) Before January 1, 2027, this chapter applies to all 27 townships. 28 (2) After December 31, 2026, this chapter applies only to 29 townships in a county having a consolidated city. 30 SECTION 38. IC 36-6-5-1, AS AMENDED BY P.L.167-2015, 31 SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 32 JULY 1, 2025]: Sec. 1. (a) Subject to subsection (g), before 2009, a 33 township assessor shall be elected under IC 3-10-2-13 by the voters of 34 each township: 35 (1) having: 36 (A) a population of more than eight thousand (8,000); or 37 (B) an elected township assessor or the authority to elect a 38 township assessor before January 1, 1979; and 39 (2) in which the number of parcels of real property on January 1, 40 2008, is at least fifteen thousand (15,000). 41 (b) Subject to subsection (g), before 2009, a township assessor shall 42 be elected under IC 3-10-2-14 (repealed effective July 1, 2008) in each 2025 IN 1233—LS 7512/DI 87 30 1 township: 2 (1) having a population of more than five thousand (5,000) but 3 not more than eight thousand (8,000), if: 4 (A) the legislative body of the township, by resolution, 5 declares that the office of township assessor is necessary; and 6 (B) the resolution is filed with the county election board not 7 later than the first date that a declaration of candidacy may be 8 filed under IC 3-8-2; and 9 (2) in which the number of parcels of real property on January 1, 10 2008, is at least fifteen thousand (15,000). 11 (c) Subject to subsection (g), a township government that is created 12 by merger under IC 36-6-1.5 shall elect only one (1) township assessor 13 under this section. This subsection expires on January 1, 2027. 14 (d) Subject to subsection (g), after 2008 a township assessor shall 15 be elected under IC 3-10-2-13 only by the voters of each township in 16 which: 17 (1) the number of parcels of real property on January 1, 2008, is 18 at least fifteen thousand (15,000); and 19 (2) the transfer to the county assessor of the assessment duties 20 prescribed by IC 6-1.1 is disapproved in the referendum under 21 IC 36-2-15. 22 (e) The township assessor must reside within the township as 23 provided in Article 6, Section 6 of the Constitution of the State of 24 Indiana. The assessor forfeits office if the assessor ceases to be a 25 resident of the township. 26 (f) The term of office of a township assessor is four (4) years, 27 beginning January 1 after election and continuing until a successor is 28 elected and qualified. However, the term of office of a township 29 assessor elected at a general election in which no other township 30 officer is elected ends on December 31 after the next election in which 31 any other township officer is elected. 32 (g) To be eligible to serve as a township assessor, an individual 33 must meet the following qualifications before taking office: 34 (1) If the individual has never held the office of township 35 assessor, the individual must have attained a level two 36 assessor-appraiser certification under IC 6-1.1-35.5. 37 (2) If the individual has held the office of township assessor, the 38 individual must have attained a level three assessor-appraiser 39 certification under IC 6-1.1-35.5. 40 (h) After June 30, 2008, the county assessor shall perform the 41 assessment duties prescribed by IC 6-1.1 in a township in which the 42 number of parcels of real property on January 1, 2008, is less than 2025 IN 1233—LS 7512/DI 87 31 1 fifteen thousand (15,000). 2 (i) Notwithstanding any other law, on January 1, 2027, in the 3 case of a county that has a township assessor: 4 (1) the powers and duties of the township assessor are 5 transferred to the county assessor; 6 (2) the office of township assessor is eliminated; and 7 (3) the term of any township assessor is terminated. 8 The transfer of powers and duties under this subsection does not 9 affect any assessment, assessment appeal, or other official action 10 of a township assessor relating to property assessment made before 11 the transfer of powers and duties of the township assessor. Any 12 assessment, assessment appeal, or other official action made by a 13 township assessor within the scope of the township assessor's 14 official duties under IC 6-1.1 or this chapter before the transfer of 15 powers and duties to the county assessor is considered to have been 16 made by the county assessor. 17 (j) Each township assessor whose powers and duties are 18 transferred to the county assessor under subsection (i) shall 19 organize the records of the township assessor's office relating to 20 those duties in a manner prescribed by the department of local 21 government finance and transfer the records to the county assessor 22 in the manner and at the time directed by the department of local 23 government finance. The department of local government finance 24 shall determine a procedure and schedule for the transfer of the 25 records. A township assessor whose powers and duties are 26 transferred to the county assessor under subsection (i) and the 27 county assessor to whom the powers and duties are transferred 28 shall assist each other and coordinate their efforts to ensure an 29 orderly transfer of all township assessor records to the county 30 assessor and to provide for an uninterrupted and professional 31 transition of powers and duties from the township assessor to the 32 county assessor consistent with the directions of the department of 33 local government finance. 34 SECTION 39. IC 36-6-6-1 IS AMENDED TO READ AS 35 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 1. (a) This chapter 36 applies to all townships. 37 (b) After December 31, 2026, this chapter applies only to 38 townships in a county having a consolidated city. 39 SECTION 40. IC 36-6-6-2.1, AS ADDED BY P.L.240-2005, 40 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 41 JULY 1, 2025]: Sec. 2.1. (a) This section applies if township 42 governments merge under IC 36-6-1.5. 2025 IN 1233—LS 7512/DI 87 32 1 (b) If two (2) township governments merge, the resulting merged 2 township government shall elect a three (3) member township board. 3 The voters of the resulting merged township government shall elect all 4 the members of the township board. One (1) member must reside 5 within the boundaries of each of the township governments that 6 merged. 7 (c) If at least three (3) township governments merge, the resulting 8 merged township government shall elect a township board that has the 9 same number of members as the number of township governments that 10 merged. The voters of the resulting merged township shall elect all the 11 members of the township board. One (1) township board member must 12 reside within the boundaries of each of the townships that merged. 13 (d) This section expires January 1, 2027. 14 SECTION 41. IC 36-6-6-3, AS AMENDED BY P.L.240-2005, 15 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 16 JULY 1, 2025]: Sec. 3. (a) This subsection applies to townships in a 17 county containing a consolidated city. One (1) member of the 18 legislative body must reside within each legislative body district. If a 19 member of the legislative body ceases to be a resident of the district 20 from which the member was elected, the office becomes vacant. 21 (b) This subsection applies to townships not included in subsection 22 (a) or (c). A member of the legislative body must reside within the 23 township as provided in Article 6, Section 6 of the Constitution of the 24 State of Indiana. If a member of the legislative body ceases to be a 25 resident of the township, the office becomes vacant. 26 (c) This subsection applies to a township government that: 27 (1) is created by a merger of township governments under 28 IC 36-6-1.5; and 29 (2) elects a township board under section 2.1 of this chapter. 30 One (1) member of the legislative body must reside within the 31 boundaries of each of the former townships that merged. If a member 32 of the legislative body ceases to be a resident of that former township, 33 the office becomes vacant. This subsection expires January 1, 2027. 34 SECTION 42. IC 36-6-6-4, AS AMENDED BY P.L.159-2021, 35 SECTION 41, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 36 JULY 1, 2025]: Sec. 4. (a) Except as provided in subsections (b) and 37 (c), two (2) members of the legislative body constitute a quorum. 38 (b) Before January 1, 2017, four (4) members of the legislative body 39 in a county containing a consolidated city constitute a quorum. After 40 December 31, 2016, three (3) members of the legislative body in a 41 county having a consolidated city constitute a quorum. 42 (c) This subsection applies to a township government that: 2025 IN 1233—LS 7512/DI 87 33 1 (1) is created by a merger of township governments under 2 IC 36-6-1.5; and 3 (2) elects the township legislative body under section 2.1 of this 4 chapter. 5 A majority of the members of the township legislative body constitute 6 a quorum. If a township legislative body has an even number of 7 members, the township executive shall serve by virtue of office as a 8 member of the township legislative body for the purpose of casting the 9 deciding vote to break a tie. This subsection expires January 1, 2027. 10 (d) For townships not described in subsection (c), the township 11 executive shall serve by virtue of office as a member of the township 12 legislative body for the purpose of casting the deciding vote to break a 13 tie. However, the township executive may not vote to break a tie on the 14 adoption of an ordinance to increase the township executive's 15 compensation (as defined in section 10 of this chapter). This 16 subsection expires January 1, 2027. 17 SECTION 43. IC 36-6.1 IS ADDED TO THE INDIANA CODE AS 18 A NEW ARTICLE TO READ AS FOLLOWS [EFFECTIVE JULY 1, 19 2025]: 20 ARTICLE 6.1. DISSOLUTION OF TOWNSHIP 21 GOVERNMENT 22 Chapter 1. Applicability 23 Sec. 1. This article does not apply to a county having a 24 consolidated city. 25 Chapter 2. Definitions 26 Sec. 1. The definitions in this chapter apply throughout this 27 article. 28 Sec. 2. "Township office" refers to any of the following: 29 (1) The office of township trustee elected as provided in 30 IC 36-6-4-2. 31 (2) The office of township assessor elected as provided in 32 IC 36-6-5-1 (if the office exists). 33 (3) The office of a member of the township board elected as 34 provided in IC 36-6-6-2. 35 Chapter 3. Township Offices and Office Holders 36 Sec. 1. This chapter does not apply to the following: 37 (1) A county having a consolidated city. 38 (2) A county or other political subdivision that reorganizes 39 with a township under IC 36-1.5. 40 Sec. 2. Except as provided in section 5 of this chapter, after 41 December 31, 2026, each township office is abolished. Unless 42 otherwise expressly provided, the powers, functions, and duties of 2025 IN 1233—LS 7512/DI 87 34 1 the township offices are transferred as follows: 2 (1) The township trustee's powers, functions, and duties with 3 regard to fire protection and emergency services under 4 IC 36-8, are transferred to the county executive. All other 5 powers, functions, and duties of the township trustee, 6 including township assistance, are transferred to the county 7 trustee. 8 (2) The township board's powers, functions, and duties are 9 transferred to the county fiscal body. 10 (3) The township assessor's powers, functions, and duties are 11 transferred to the county assessor. 12 Sec. 3. The term of office of an individual who holds a township 13 office ends on December 31, 2026. 14 Sec. 4. An election for a township office shall not be held in 15 2026. 16 Sec. 5. (a) Except as provided in subsection (c), until the term of 17 office of an individual who holds a township office ends on 18 December 31, 2026, the individual shall assist in the transition from 19 township government as provided in this article. 20 (b) Until the term of office of an individual who holds a 21 township office ends on December 31, 2026, an individual who 22 assists in the transition from township government under this 23 section is entitled to the same compensation the individual would 24 have received as if the township office the individual holds would 25 not be abolished on the dissolution date. 26 (c) If a township office becomes vacant before January 1, 2027, 27 the vacancy may not be filled, notwithstanding IC 3-13. 28 (d) If a township office becomes vacant before January 1, 2027, 29 the following apply: 30 (1) If the township office is the office of township trustee, the 31 office of township trustee is abolished in the township and the 32 powers, functions, and duties of the township trustee are 33 transferred to the county executive on the date the vacancy 34 occurs. However, the powers, functions, and duties of the 35 township trustee regarding township assistance are 36 transferred to the county trustee upon the county trustee 37 assuming office. 38 (2) If the township office is the office of a member of a 39 township board, the following apply: 40 (A) If the township board continues to have a quorum, the 41 township board continues. 42 (B) If the vacancy causes the township board to lose a 2025 IN 1233—LS 7512/DI 87 35 1 quorum, the following apply on the date the township 2 board loses its quorum: 3 (i) The township board in the township is abolished. 4 (ii) The term of office of the remaining members of the 5 township board end on the date the township board loses 6 its quorum. 7 (iii) The county fiscal body assumes the powers, 8 functions, and duties of the township board in that 9 township. 10 (3) If the township office is the office of township assessor, the 11 office of township assessor is abolished in the township and 12 the county assessor assumes the powers, functions, and duties 13 of the township assessor on the date the vacancy occurs. 14 Sec. 6. (a) The abolition of a township office under this article 15 does not invalidate: 16 (1) any resolutions, fees, schedules, or other actions adopted 17 or taken by the township trustee or township assessor before 18 the dissolution date; or 19 (2) any appointments made by the township trustee or 20 township assessor before the dissolution date. 21 (b) In a county in which a township office is abolished under this 22 chapter, after December 31, 2026, any reference: 23 (1) in the Indiana Code; 24 (2) in the Indiana Administrative Code; or 25 (3) in any resolution; 26 to the township trustee and township board is considered a 27 reference to the county trustee and county fiscal body respectively, 28 and any reference to the township assessor is considered a 29 reference to the county assessor. 30 Chapter 4. Disposition of Township Property, Funds, and 31 Liabilities 32 Sec. 1. (a) On January 1, 2027, all: 33 (1) assets; 34 (2) debts; 35 (3) property rights; 36 (4) equipment; 37 (5) records; 38 (6) personnel; and 39 (7) contracts; 40 connected with the operations of a township government in the 41 county related to township government functions are transferred 42 to the county executive. 2025 IN 1233—LS 7512/DI 87 36 1 (b) Notwithstanding subsection (a)(6), the county executive shall 2 determine which transferring township employees who were 3 employed by the township on December 31, 2026, to perform 4 township functions that were transferred to the county under this 5 article, become county employees responsible for performing 6 township functions that were transferred to the county under this 7 article on January 1, 2027. 8 Sec. 2. (a) Except as provided in subsection (b), on January 1, 9 2027, the balance in a debt service fund related to fire protection 10 of a township located in the county: 11 (1) is transferred to the county in which the township is 12 located; and 13 (2) shall be used by the county to pay indebtedness or lease 14 rentals for which the fund was established. 15 Any balance remaining in the fund after all payments for 16 indebtedness or lease rentals required under this section have been 17 made is transferred to the appropriate county fund for fire 18 protection within the county. 19 (b) On January 1, 2027, the balance in a debt service fund 20 related to fire protection of a township that is wholly contained 21 within a fire protection district as of December 31, 2026: 22 (1) is transferred to the county in which the township is 23 wholly contained; and 24 (2) shall be used by the county to pay indebtedness or lease 25 rentals for which the fund was established. 26 Any balance remaining in the fund after all payments for 27 indebtedness or lease rentals required under this section have been 28 made is transferred to the appropriate county fund for fire 29 protection within the county. 30 (c) On January 1, 2027, the balance in a debt service fund 31 related to township functions other than those specified under 32 subsection (a) or (b): 33 (1) is transferred to the county in which the township is 34 located; and 35 (2) shall be used by the county to pay indebtedness or lease 36 rentals for which the fund was established. 37 Any balance remaining in the fund after all payments for 38 indebtedness or lease rentals required under this section have been 39 made is transferred to the county general fund. 40 Sec. 3. (a) On January 1, 2027, the balance in the general fund 41 of a township is transferred to the county. 42 (b) IC 36-1-8-5 does not apply to a balance referred to in 2025 IN 1233—LS 7512/DI 87 37 1 subsection (a). 2 Sec. 4. (a) On January 1, 2027, the balance in the township 3 assistance fund of a township: 4 (1) is transferred to the county trustee; and 5 (2) shall be deposited in the township assistance fund of the 6 county established by IC 12-20-21-6. 7 (b) IC 36-1-8-5 does not apply to a balance referred to in this 8 section. 9 Sec. 5. Indebtedness that was incurred by a township before 10 January 1, 2027: 11 (1) may not be imposed on taxpayers that were not 12 responsible for payment of the indebtedness before the 13 dissolution of the township government; and 14 (2) must be paid by the taxpayers that were responsible for 15 payment of the indebtedness before the dissolution of the 16 township government. 17 Sec. 6. The department of local government finance shall adjust 18 maximum permissible property tax levies and property tax rates 19 of units of local government as necessary to account for transfers 20 of duties, powers, and obligations under this chapter. 21 Sec. 7. (a) After December 31, 2026, fire protection and 22 emergency services of a county are governed by and subject to a 23 county fire protection and emergency services plan adopted under 24 IC 36-8-13.6. 25 (b) If, as of December 31, 2026, a township has a local board for 26 the 1937 firefighters' pension fund or the 1977 police officers' and 27 firefighters' pension and disability fund, the local board is 28 dissolved on January 1, 2027, and the powers, duties, and 29 responsibilities of the local board under IC 36-8-7 or IC 36-8-8, 30 respectively, are assumed by the county's local board for the 1937 31 firefighters' pension fund and local board for the 1977 police 32 officers' and firefighters' pension and disability fund, respectively. 33 Notwithstanding any other provision, the legislative body of the 34 county may adopt an ordinance to adjust the membership of the 35 county's local board to reflect the dissolution of the township's 36 local board. 37 (c) As necessary, a county shall levy taxes (within the county's 38 maximum permissible ad valorem property tax levy limit) as 39 necessary to provide for the payment of pension benefits: 40 (1) to members of the 1937 firefighters' pension fund; and 41 (2) for which, before the transfer of fire protection 42 responsibilities to counties under IC 36-2-21 and IC 36-8-13.7 2025 IN 1233—LS 7512/DI 87 38 1 (effective January 1, 2027), the local board of a township in 2 the county was responsible. 3 Sec. 8. (a) Effective January 1, 2027, the county shall assume, 4 defease, pay, or refund all township indebtedness or lease rental 5 obligations related to a power or duty transferred to the county. 6 The county may levy property taxes to pay township indebtedness 7 or lease rental obligations incurred by a township only in the 8 geographic area of the township that originally issued the debt or 9 entered into the lease rental agreement. The former territory of the 10 township comprises a taxing district for the payment of township 11 indebtedness or lease rental obligations existing at the time of the 12 abolition or alteration. 13 (b) Notwithstanding any other law, to assume, defease, pay, or 14 refund all or a part of the indebtedness or lease rental obligations 15 described in subsection (a), the county is not required to comply 16 with any other statutory procedures or approvals that apply when 17 a unit incurs indebtedness or lease rental obligations. 18 (c) The rights of a trustee, bondholder, or leaseholder with 19 respect to any: 20 (1) indebtedness or lease rental obligations described in 21 subsection (a); or 22 (2) bond resolution, trust agreement or indenture, security 23 agreement, purchase agreement, or other undertaking with 24 respect to indebtedness described in subsection (a); 25 remain the same, although the powers, duties, agreements, and 26 liabilities of the townships have been transferred to the county, and 27 the county shall be considered to have assumed all those powers, 28 duties, agreements, and liabilities. 29 Chapter 5. Transitional Measures 30 Sec. 1. Subject to section 2 of this chapter, the county executive 31 and the county fiscal body may adopt appropriate measures, 32 including ordinances and resolutions, necessary to accomplish a 33 transition in the county from township government to assumption 34 of the powers, functions, and duties of township government by 35 county government. 36 Sec. 2. A measure adopted under section 1 of this chapter may 37 not be inconsistent with any law. 38 SECTION 44. IC 36-8-3-1 IS AMENDED TO READ AS 39 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 1. This chapter applies 40 to: 41 (1) second and third class cities; and 42 (2) after December 31, 2026, counties not having a 2025 IN 1233—LS 7512/DI 87 39 1 consolidated city (for purposes of the county fire department). 2 It also applies to other units, where specifically indicated. 3 SECTION 45. IC 36-8-3-1.5 IS ADDED TO THE INDIANA CODE 4 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 5 1, 2025]: Sec. 1.5. (a) This section does not apply to a county having 6 a consolidated city. This section applies after December 31, 2026. 7 (b) If a county establishes a county fire department, the county 8 legislative body may by ordinance establish a safety board for 9 purposes of the county fire department, with the members to be 10 appointed by the county executive. 11 (c) A safety board described in this section has the same powers 12 and duties under this chapter for purposes of the county fire 13 department as a municipal safety board has under this chapter for 14 purposes of a municipal fire department. 15 SECTION 46. IC 36-8-3.5-1.5 IS ADDED TO THE INDIANA 16 CODE AS A NEW SECTION TO READ AS FOLLOWS 17 [EFFECTIVE JULY 1, 2025]: Sec. 1.5. (a) This section does not 18 apply to a county having a consolidated city. 19 (b) After December 31, 2026, the county may establish a merit 20 system under this chapter for the county fire department. 21 SECTION 47. IC 36-8-7-1, AS AMENDED BY P.L.227-2005, 22 SECTION 39, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 23 JULY 1, 2025]: Sec. 1. (a) This chapter applies to pension benefits for 24 members of fire departments hired before May 1, 1977, in units for 25 which a 1937 fund was established before May 1, 1977. 26 (b) A firefighter with twenty (20) years of service is covered by this 27 chapter and not by IC 36-8-8 if the firefighter: 28 (1) was hired before May 1, 1977; 29 (2) did not convert under IC 19-1-36.5-7 (repealed September 1, 30 1981); and 31 (3) is rehired after April 30, 1977, by the same employer. 32 (c) A firefighter is covered by this chapter and not by IC 36-8-8 if 33 the firefighter: 34 (1) was hired before May 1, 1977; 35 (2) did not convert under IC 19-1-36.5-7 (repealed September 1, 36 1981); 37 (3) was rehired after April 30, 1977, but before February 1, 1979; 38 and 39 (4) was made, before February 1, 1979, a member of a 1937 fund. 40 (d) A firefighter who: 41 (1) is covered by this chapter before a consolidation under 42 IC 36-3-1-6.1; and 2025 IN 1233—LS 7512/DI 87 40 1 (2) becomes a member of a fire department of a consolidated city 2 under IC 36-3-1-6.1; 3 is covered by this chapter after the effective date of the consolidation, 4 and the firefighter's service as a member of a fire department of a 5 consolidated city is considered active service under this chapter. 6 (e) A firefighter who: 7 (1) as of December 31, 2026, is a member of the 1937 fund as 8 a firefighter with a township fire department, fire protection 9 territory, or fire protection district within a county; and 10 (2) after the transfer of fire protection responsibilities to 11 counties under IC 36-2-21 and IC 36-8-13.7 (effective January 12 1, 2027) becomes a member of the county fire department; 13 is covered by this chapter after the firefighter becomes a member 14 of the county fire department, and the firefighter's service as a 15 member of a township fire department, fire protection territory, or 16 fire protection district that was covered under this chapter before 17 January 1, 2027, is considered active service under this chapter. 18 SECTION 48. IC 36-8-8-1, AS AMENDED BY P.L.135-2024, 19 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 20 JULY 1, 2025]: Sec. 1. This chapter applies to: 21 (1) full-time police officers hired or rehired after April 30, 1977, 22 in all municipalities, or who converted their benefits under 23 IC 19-1-17.8-7 (repealed September 1, 1981); 24 (2) full-time fully paid firefighters hired or rehired after April 30, 25 1977, or who converted their benefits under IC 19-1-36.5-7 26 (repealed September 1, 1981); 27 (3) a police matron hired or rehired after April 30, 1977, and 28 before July 1, 1996, who is a member of a police department in a 29 second or third class city on March 31, 1996; 30 (4) a park ranger who: 31 (A) completed at least the number of weeks of training at the 32 Indiana law enforcement academy or a comparable law 33 enforcement academy in another state that were required at the 34 time the park ranger attended the Indiana law enforcement 35 academy or the law enforcement academy in another state; 36 (B) graduated from the Indiana law enforcement academy or 37 a comparable law enforcement academy in another state; and 38 (C) is employed by the parks department of a city having a 39 population of more than one hundred ten thousand (110,000) 40 and less than one hundred fifty thousand (150,000); 41 (5) a full-time fully paid firefighter who is covered by this chapter 42 before the effective date of consolidation and becomes a member 2025 IN 1233—LS 7512/DI 87 41 1 of the fire department of a consolidated city under IC 36-3-1-6.1, 2 provided that the firefighter's service as a member of the fire 3 department of a consolidated city is considered active service 4 under this chapter; 5 (6) except as otherwise provided, a full-time fully paid firefighter 6 who is hired or rehired after the effective date of the consolidation 7 by a consolidated fire department established under 8 IC 36-3-1-6.1; 9 (7) a full-time police officer who is covered by this chapter before 10 the effective date of consolidation and becomes a member of the 11 consolidated law enforcement department as part of the 12 consolidation under IC 36-3-1-5.1, provided that the officer's 13 service as a member of the consolidated law enforcement 14 department is considered active service under this chapter; 15 (8) except as otherwise provided, a full-time police officer who is 16 hired or rehired after the effective date of the consolidation by a 17 consolidated law enforcement department established under 18 IC 36-3-1-5.1; 19 (9) a veteran described in IC 36-8-4.7; 20 (10) a full-time police officer or full-time fully paid firefighter 21 who is employed by an airport authority; and 22 (11) a full-time school resource officer; and 23 (12) a full-time fully paid firefighter who: 24 (A) as of December 31, 2026, is a member of the 1977 fund 25 as a firefighter with a township fire department, fire 26 protection territory, or fire protection district within a 27 county; and 28 (B) after the transfer of fire protection responsibilities to 29 counties under IC 36-2-21 and IC 36-8-13.7 (effective 30 January 1, 2027) becomes a member of the county fire 31 department; 32 except as provided by section 7 of this chapter. 33 SECTION 49. IC 36-8-8-2.1, AS AMENDED BY P.L.135-2024, 34 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 35 JULY 1, 2025]: Sec. 2.1. (a) As used in this chapter, "local board" 36 means the following: 37 (1) For a unit that established a 1925 fund for its police officers, 38 the local board described in IC 36-8-6-2. 39 (2) Except as provided in subdivision (3), for a unit that 40 established a 1937 fund for its firefighters, the local board 41 described in IC 36-8-7-3. 42 (3) This subdivision does not apply to a township in a county 2025 IN 1233—LS 7512/DI 87 42 1 having a consolidated city. For a township that established a 2 1937 fund for its firefighters, "local board", after December 3 31, 2026, means the local board of the county. 4 (3) (4) For a consolidated city that established a 1953 fund for its 5 police officers, the local board described in IC 36-8-7.5-2. 6 (4) (5) For a unit, other than a consolidated city, that did not 7 establish a 1925 fund for its police officers or a 1937 fund for its 8 firefighters, the local board described in subsection (b) or (c). 9 (5) (6) For an airport authority, the board of an airport authority. 10 (6) (7) For a school resource officer, the local board described in 11 subdivisions (1) through (4) (5) that manages the fund established 12 in the unit or the consolidated city in which the: 13 (A) territory of the school corporation; or 14 (B) charter school; 15 is located. However, if more than one (1) local board is applicable 16 under this subdivision, the governing body of the school 17 corporation or the equivalent authority for the charter school that 18 employs or contracts to employ the school resource officer may 19 choose the applicable local board with respect to the school 20 resource officer. 21 (b) If a unit did not establish a 1925 fund for its police officers, a 22 local board shall be composed in the same manner described in 23 IC 36-8-6-2(b). However, if there is not a retired member of the 24 department, no one shall be appointed to that position until such time 25 as there is a retired member. 26 (c) If a unit did not establish a 1937 fund for its firefighters, a local 27 board shall be composed in the same manner described in 28 IC 36-8-7-3(b). However, if there is not a retired member of the 29 department, no one shall be appointed to that position until such time 30 as there is a retired member. 31 SECTION 50. IC 36-8-8-7, AS AMENDED BY P.L.102-2023, 32 SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 33 JULY 1, 2025]: Sec. 7. (a) Subject to IC 36-8-4.7 and except as 34 provided in subsections (d), (e), (f), (g), (h), (k), (l), and (m), (n), a 35 police officer or a firefighter who: 36 (1) is less than forty (40) years of age; and 37 (2) passes the baseline statewide physical and mental 38 examinations required under section 19 of this chapter; 39 shall be a member of the 1977 fund and is not a member of the 1925 40 fund, the 1937 fund, or the 1953 fund. 41 (b) A police officer or firefighter with service before May 1, 1977, 42 who is hired or rehired after April 30, 1977, may receive credit under 2025 IN 1233—LS 7512/DI 87 43 1 this chapter for service as a police officer or firefighter prior to entry 2 into the 1977 fund if the employer who rehires the police officer or 3 firefighter chooses to contribute to the 1977 fund the amount necessary 4 to amortize the police officer's or firefighter's prior service liability over 5 a period of not more than thirty (30) years, the amount and the period 6 to be determined by the system board. If the employer chooses to make 7 the contributions, the police officer or firefighter is entitled to receive 8 credit for the police officer's or firefighter's prior years of service 9 without making contributions to the 1977 fund for that prior service. In 10 no event may a police officer or firefighter receive credit for prior years 11 of service if the police officer or firefighter is receiving a benefit or is 12 entitled to receive a benefit in the future from any other public pension 13 plan with respect to the prior years of service. 14 (c) Except as provided in section 18 of this chapter, a police officer 15 or firefighter is entitled to credit for all years of service after April 30, 16 1977, with the police or fire department of an employer covered by this 17 chapter. 18 (d) A police officer or firefighter with twenty (20) years of service 19 does not become a member of the 1977 fund and is not covered by this 20 chapter, if the police officer or firefighter: 21 (1) was hired before May 1, 1977; 22 (2) did not convert under IC 19-1-17.8-7 or IC 19-1-36.5-7 (both 23 of which were repealed September 1, 1981); and 24 (3) is rehired after April 30, 1977, by the same employer. 25 (e) A police officer or firefighter does not become a member of the 26 1977 fund and is not covered by this chapter if the police officer or 27 firefighter: 28 (1) was hired before May 1, 1977; 29 (2) did not convert under IC 19-1-17.8-7 or IC 19-1-36.5-7 (both 30 of which were repealed September 1, 1981); 31 (3) was rehired after April 30, 1977, but before February 1, 1979; 32 and 33 (4) was made, before February 1, 1979, a member of a 1925, 34 1937, or 1953 fund. 35 (f) A police officer or firefighter does not become a member of the 36 1977 fund and is not covered by this chapter if the police officer or 37 firefighter: 38 (1) was hired by the police or fire department of a unit before May 39 1, 1977; 40 (2) did not convert under IC 19-1-17.8-7 or IC 19-1-36.5-7 (both 41 of which were repealed September 1, 1981); 42 (3) is rehired by the police or fire department of another unit after 2025 IN 1233—LS 7512/DI 87 44 1 December 31, 1981; and 2 (4) is made, by the fiscal body of the other unit after December 3 31, 1981, a member of a 1925, 1937, or 1953 fund of the other 4 unit. 5 If the police officer or firefighter is made a member of a 1925, 1937, or 6 1953 fund, the police officer or firefighter is entitled to receive credit 7 for all the police officer's or firefighter's years of service, including 8 years before January 1, 1982. 9 (g) As used in this subsection, "emergency medical services" and 10 "emergency medical technician" have the meanings set forth in 11 IC 16-18-2-110 and IC 16-18-2-112. A firefighter who: 12 (1) is employed by a unit that is participating in the 1977 fund; 13 (2) was employed as an emergency medical technician by a 14 political subdivision wholly or partially within the department's 15 jurisdiction; 16 (3) was a member of the public employees' retirement fund during 17 the employment described in subdivision (2); and 18 (4) ceased employment with the political subdivision and was 19 hired by the unit's fire department due to the reorganization of 20 emergency medical services within the department's jurisdiction; 21 shall participate in the 1977 fund. A firefighter who participates in the 22 1977 fund under this subsection is subject to sections 18 and 21 of this 23 chapter. 24 (h) A police officer or firefighter does not become a member of the 25 1977 fund and is not covered by this chapter if the individual was 26 appointed as: 27 (1) a fire chief under a waiver under IC 36-8-4-6(c); or 28 (2) a police chief under a waiver under IC 36-8-4-6.5(c); 29 unless the executive of the unit requests that the 1977 fund accept the 30 individual in the 1977 fund and the individual previously was a 31 member of the 1977 fund. 32 (i) A police matron hired or rehired after April 30, 1977, and before 33 July 1, 1996, who is a member of a police department in a second or 34 third class city on March 31, 1996, is a member of the 1977 fund. 35 (j) A park ranger who: 36 (1) completed at least the number of weeks of training at the 37 Indiana law enforcement academy or a comparable law 38 enforcement academy in another state that were required at the 39 time the park ranger attended the Indiana law enforcement 40 academy or the law enforcement academy in another state; 41 (2) graduated from the Indiana law enforcement academy or a 42 comparable law enforcement academy in another state; and 2025 IN 1233—LS 7512/DI 87 45 1 (3) is employed by the parks department of a city having a 2 population of more than one hundred ten thousand (110,000) and 3 less than one hundred fifty thousand (150,000); 4 is a member of the fund. 5 (k) Notwithstanding any other provision of this chapter, a police 6 officer or firefighter: 7 (1) who is a member of the 1977 fund before a consolidation 8 under IC 36-3-1-5.1 or IC 36-3-1-6.1; 9 (2) whose employer is consolidated into the consolidated law 10 enforcement department or the fire department of a consolidated 11 city under IC 36-3-1-5.1 or IC 36-3-1-6.1; and 12 (3) who, after the consolidation, becomes an employee of the 13 consolidated law enforcement department or the consolidated fire 14 department under IC 36-3-1-5.1 or IC 36-3-1-6.1; 15 is a member of the 1977 fund without meeting the requirements under 16 sections 19 and 21 of this chapter. 17 (l) Notwithstanding any other provision of this chapter, if: 18 (1) before a consolidation under IC 8-22-3-11.6, a police officer 19 or firefighter provides law enforcement services or fire protection 20 services for an entity in a consolidated city; 21 (2) the provision of those services is consolidated into the law 22 enforcement department or fire department of a consolidated city; 23 and 24 (3) after the consolidation, the police officer or firefighter 25 becomes an employee of the consolidated law enforcement 26 department or the consolidated fire department under 27 IC 8-22-3-11.6; 28 the police officer or firefighter is a member of the 1977 fund without 29 meeting the requirements under sections 19 and 21 of this chapter. 30 (m) Notwithstanding any other provision of this chapter, a 31 firefighter who: 32 (1) as of December 31, 2026, is a member of the 1977 fund as 33 a firefighter with a township fire department, fire protection 34 territory, or fire protection district within a county; and 35 (2) after the transfer of fire protection responsibilities to 36 counties under IC 36-2-21 and IC 36-8-13.7 (effective January 37 1, 2027) becomes a member of the county fire department; 38 is a member of the 1977 fund without meeting the requirements 39 under sections 19 and 21 of this chapter. A firefighter described in 40 this subsection is entitled to receive credit for all years of service as 41 a member of the 1977 fund before becoming a member of the 42 county fire department. 2025 IN 1233—LS 7512/DI 87 46 1 (m) (n) A police officer or firefighter who is a member of the 1977 2 fund under subsection (k) or (l) may not be: 3 (1) retired for purposes of section 10 of this chapter; or 4 (2) disabled for purposes of section 12 of this chapter; 5 solely because of a change in employer under the consolidation. 6 (n) (o) Notwithstanding any other provision of this chapter and 7 subject to subsection (o), (p), a police officer or firefighter who: 8 (1) is an active member of the 1977 fund with an employer that 9 participates in the 1977 fund; 10 (2) separates from that employer; and 11 (3) not later than one hundred eighty (180) days after the date of 12 the separation described in subdivision (2), becomes employed as 13 a full-time police officer or firefighter with the same or a second 14 employer that participates in the 1977 fund; 15 is a member of the 1977 fund without meeting for a second time the 16 age limitation under subsection (a) and the requirements under sections 17 19 and 21 of this chapter. A police officer or firefighter to whom this 18 subsection applies is entitled to receive credit for all years of 1977 fund 19 covered service as a police officer or firefighter with all employers that 20 participate in the 1977 fund. 21 (o) (p) The one hundred eighty (180) day limitation described in 22 subsection (n)(3) (o)(3) does not apply to a member of the 1977 fund 23 who is eligible for reinstatement under IC 36-8-4-11. 24 (p) (q) Notwithstanding any other provision of this chapter, a 25 veteran who is: 26 (1) described in IC 36-8-4.7; and 27 (2) employed as a firefighter or police officer; 28 is a member of the 1977 fund. 29 (q) (r) Notwithstanding any other provision of this chapter and 30 except as provided in subsection (o), (p), a police officer or firefighter 31 who: 32 (1) is an active member of the 1977 fund with an employer that 33 participates in the 1977 fund; 34 (2) separates from that employer; and 35 (3) more than one hundred eighty (180) days after the date of the 36 separation described in subdivision (2), becomes employed as a 37 full-time police officer or firefighter with the same or a second 38 employer that participates in the 1977 fund; 39 is a member of the 1977 fund without meeting the age limitation under 40 subsection (a) provided the member can accrue twenty (20) years of 41 service credit in the 1977 fund by the time the firefighter becomes sixty 42 (60) years of age. A police officer or firefighter who participates in the 2025 IN 1233—LS 7512/DI 87 47 1 1977 fund under this subsection must pass the baseline statewide 2 physical and mental examination under section 19 of this chapter. A 3 police officer or firefighter to whom this subsection applies is entitled 4 to receive credit for all years of 1977 fund covered service as a police 5 officer or firefighter with all employers that participate in the 1977 6 fund. 7 SECTION 51. IC 36-8-8-8, AS AMENDED BY P.L.92-2021, 8 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 9 JULY 1, 2025]: Sec. 8. (a) Each fund member shall contribute during 10 the period of the fund member's employment or for thirty-two (32) 11 years, whichever is shorter, an amount equal to six percent (6%) of the 12 salary of a first class patrolman or firefighter. However, the employer 13 may pay all or a part of the contribution for the member. The amount 14 of the contribution, other than contributions paid on behalf of a 15 member, shall be deducted each pay period from each fund member's 16 salary by the disbursing officer of the employer. The employer shall 17 send to the system board each year on March 31, June 30, September 18 30, and December 31, for the calendar quarters ending on those dates, 19 or an alternate date established by the rules of the system board, a 20 certified list of fund members and a warrant issued by the employer for 21 the total amount deducted for fund members' contributions. 22 (b) After December 31, 2011, an employer shall submit: 23 (1) the list described in subsection (a) in a uniform format through 24 a secure connection over the Internet or through other electronic 25 means specified by the system board; and 26 (2) the contributions paid by or on behalf of a member under 27 subsection (a) by electronic funds transfer. 28 (c) Except as provided in section 7(n) 7(o) or 7.2 of this chapter, if 29 a fund member ends the fund member's employment other than by 30 death or disability before the fund member completes twenty (20) years 31 of active service, the system board shall return to the fund member in 32 a lump sum the fund member's contributions plus interest at a rate 33 specified by rule by the system board. If the fund member returns to 34 service, the fund member is entitled to credit for the years of service for 35 which the fund member's contributions were refunded if the fund 36 member repays the amount refunded to the fund member plus interest 37 at a rate specified by rule by the system board in either a lump sum or 38 a series of payments determined by the system board. 39 SECTION 52. IC 36-8-11-4 IS AMENDED TO READ AS 40 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 4. (a) A county 41 legislative body may establish fire protection districts for any of the 42 following purposes: 2025 IN 1233—LS 7512/DI 87 48 1 (1) Fire protection, including the capability for extinguishing all 2 fires that might be reasonably expected because of the types of 3 improvements, personal property, and real property within the 4 boundaries of the district. 5 (2) Fire prevention, including identification and elimination of all 6 potential and actual sources of fire hazard. 7 (3) Other purposes or functions related to fire protection and fire 8 prevention. 9 (b) Any area may be established as a fire protection district, but one 10 (1) part of a district may not be completely separate from another part. 11 A municipality may be included in a district, but only if it consents by 12 ordinance, unless a majority of the freeholders of the municipality have 13 petitioned to be included in the district. 14 (c) Except as provided in subsection (d), the territory of a district 15 may consist of: 16 (1) one (1) or more townships and parts of one (1) or more 17 townships in the same county; or 18 (2) all of the townships in the same county. 19 The boundaries of a district need not coincide with those of other 20 political subdivisions. 21 (d) The territory of a district may consist of a municipality that is 22 located in more than one (1) county. 23 (e) On January 1, 2027, the following occurs in a county not 24 having a consolidated city: 25 (1) Subject to subdivision (2), the county shall assume the 26 powers, duties, rights, responsibilities, and obligations under 27 this chapter of each township participating in the district. 28 (2) A county legislative body may withdraw any part of the 29 unincorporated area of the county from participation in the 30 fire protection district, as specified in the county fire 31 protection and emergency services plan. 32 (3) The department of local government finance shall make 33 any necessary adjustments to the maximum permissible ad 34 valorem property tax levy for the county firefighting fund to 35 account for any transfer of powers, duties, rights, 36 responsibilities, and obligations under this section. 37 SECTION 53. IC 36-8-11-15, AS AMENDED BY P.L.236-2023, 38 SECTION 199, IS AMENDED TO READ AS FOLLOWS 39 [EFFECTIVE JULY 1, 2025]: Sec. 15. (a) The board: 40 (1) has the same powers and duties as a township executive with 41 respect to fire protection functions, including those duties and 42 powers prescribed by IC 36-8-13 and (after December 31, 2026) 2025 IN 1233—LS 7512/DI 87 49 1 IC 36-8-13.7, although all cooperative and joint actions permitted 2 by that chapter those chapters must be undertaken according to 3 this chapter; 4 (2) has the same powers and duties as a township executive 5 relative to contracting with volunteer firefighting companies, as 6 prescribed by IC 36-8-12, and IC 36-8-13 and (after December 7 31, 2026) IC 36-8-13.7; 8 (3) shall appoint, fix the compensation, and prescribe the duties 9 of a fiscal officer, secretarial staff, persons performing special and 10 temporary services or providing legal counsel, and other 11 personnel considered necessary for the proper functioning of the 12 district; however, a person appointed as fiscal officer must be 13 bonded by good and sufficient sureties in an amount ordered by 14 the county legislative body to protect the district from financial 15 loss; 16 (4) shall exercise general supervision of and make regulations for 17 the administration of the district's affairs; 18 (5) shall prescribe uniform rules pertaining to investigations and 19 hearings; 20 (6) shall supervise the fiscal affairs and responsibilities of the 21 district; 22 (7) may delegate to employees of the district the authority to 23 perform ministerial acts, except in cases in which final action of 24 the board is necessary; 25 (8) shall keep accurate and complete records of all departmental 26 proceedings, record and file all bonds and contracts, and assume 27 responsibility for the custody and preservation of all papers and 28 documents of the district; 29 (9) shall make an annual report to the executive and the fiscal 30 body of the county that at least lists the financial transactions of 31 the district and a statement of the progress in accomplishing the 32 purposes for which the district has been established; 33 (10) shall adopt a seal and certify all official acts; 34 (11) may sue and be sued collectively by its legal name: 35 (A) ("Board of Fire Trustees, __________ Fire Protection 36 District"); or 37 (B) ("Governing Board of __________ Fire Protection 38 District"), if a governing board for the district is appointed 39 under section 12.5 of this chapter; 40 with service of process made on the chair of the board, but costs 41 may not be taxed against the members individually in an action; 42 (12) may invoke any legal, equitable, or special remedy for the 2025 IN 1233—LS 7512/DI 87 50 1 enforcement of this chapter or of proper action of the board taken 2 in a court; 3 (13) shall prepare and submit to the fiscal body of the county an 4 annual budget for operation and maintenance expenses and for the 5 retirement of obligations of the district, subject to review and 6 approval by the fiscal body; 7 (14) may, if advisable, establish one (1) or more advisory 8 committees, however in a county that adopts an ordinance under 9 section 12.5 of this chapter, the board of fire trustees shall be an 10 advisory body to the governing board; 11 (15) may enter into agreements with and accept money from a 12 federal or state agency and enter into agreements with a 13 municipality located within or outside the district, whether or not 14 the municipality is a part of the district, for a purpose compatible 15 with the purposes for which the district exists and with the 16 interests of the municipality; 17 (16) may accept gifts of money or other property to be used for 18 the purposes for which the district is established; 19 (17) may levy taxes at a uniform rate on the real and personal 20 property within the district; 21 (18) may issue bonds and tax anticipation warrants; 22 (19) may incur other debts and liabilities; 23 (20) may purchase or rent property; 24 (21) may sell services or property that are produced incident to 25 the operations of the district making a fair and reasonable charge 26 for it; 27 (22) may make contracts or otherwise enter into agreements with 28 public or private persons and federal or state agencies for 29 construction, maintenance, or operations of or in part of the 30 district; 31 (23) may receive and disburse money; 32 (24) may impose a false alarm fee or service charge under 33 IC 36-8-13-4 or (after December 31, 2026) IC 36-8-13.7-8; 34 (25) may, subject to the approval of the active members of the fire 35 department in a referendum, adopt a merit system under 36 IC 36-8-3.5; and 37 (26) shall serve as merit commissioners if a merit system is 38 adopted under IC 36-8-3.5. 39 (b) Powers granted by this chapter may be used only to accomplish 40 the purpose or purposes as stated in the ordinance or resolution 41 establishing the district. However, an act of the board necessary and 42 proper to accomplish the purposes for which the district is established 2025 IN 1233—LS 7512/DI 87 51 1 is not invalid because it incidentally accomplishes a purpose other than 2 one for which the district is established. 3 SECTION 54. IC 36-8-11-19 IS AMENDED TO READ AS 4 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 19. The department of 5 local government finance, when approving a rate and levy fixed by the 6 board, shall verify that a duplication of tax levies does not exist 7 between a fire protection district and a municipality, or township, or 8 (after December 31, 2026) county, in the case of a county not 9 having a consolidated city, within the boundaries of the district, so 10 that taxpayers do not bear two (2) levies for the same service, except 11 as provided by section 20 of this chapter. 12 SECTION 55. IC 36-8-11-21 IS AMENDED TO READ AS 13 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 21. This chapter does 14 not require a municipality, or township, or (after December 31, 2026) 15 county, in the case of a county not having a consolidated city, to 16 disband its fire department unless its legislative body consents by 17 ordinance. 18 SECTION 56. IC 36-8-12-1 IS AMENDED TO READ AS 19 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 1. (a) Except as 20 provided in subsection (b) and section 10 of this chapter, this chapter 21 applies to all units except counties. 22 (b) After December 31, 2026: 23 (1) this chapter also applies to counties not having a 24 consolidated city; and 25 (2) a county not having a consolidated city assumes the 26 powers, duties, rights, and obligations under this chapter of 27 each township in the county. 28 SECTION 57. IC 36-8-12-13, AS AMENDED BY P.L.236-2023, 29 SECTION 200, IS AMENDED TO READ AS FOLLOWS 30 [EFFECTIVE JULY 1, 2025]: Sec. 13. (a) Except as provided in 31 subsection (b), the volunteer fire department that responds first to an 32 incident may impose a charge on the owner of property, the owner of 33 a vehicle, or a responsible party (as defined in IC 13-11-2-191(d)) that 34 is involved in a hazardous material or fuel spill or chemical or 35 hazardous material related fire (as defined in IC 13-11-2-96(b)): 36 (1) that is responded to by the volunteer fire department; and 37 (2) that members of that volunteer fire department assisted in 38 extinguishing, containing, or cleaning up. 39 A second or subsequently responding volunteer fire department may 40 not impose a charge on an owner or responsible party under this 41 section, although it may be entitled to reimbursement from the first 42 responding volunteer fire department in accordance with an interlocal 2025 IN 1233—LS 7512/DI 87 52 1 or other agreement. 2 (b) A volunteer fire department that is funded, in whole or in part: 3 (1) by taxes imposed by a unit; or 4 (2) by a contract with a unit; 5 may not impose a charge under subsection (a) on a natural person who 6 resides or pays property taxes within the boundaries of the unit 7 described in subdivision (1) or (2), unless the spill or the chemical or 8 hazardous material fire poses an imminent threat to persons or 9 property. 10 (c) The volunteer fire department shall bill the owner or responsible 11 party of the vehicle for the total dollar value of the assistance that was 12 provided, with that value determined by a method that the state fire 13 marshal shall establish under section 16 of this chapter. A copy of the 14 fire incident report to the state fire marshal must accompany the bill. 15 This billing must take place within thirty (30) days after the assistance 16 was provided. The owner or responsible party shall remit payment 17 directly to the governmental unit providing the service. Any money that 18 is collected under this section may be: 19 (1) deposited in the: 20 (A) township firefighting and emergency services fund 21 established in IC 36-8-13-4(a)(1) or the township firefighting 22 fund established in IC 36-8-13-4(a)(2)(A); or 23 (B) county firefighting and emergency services fund 24 established under IC 36-8-13.7-8(a)(1) or county 25 firefighting fund established under 26 IC 36-8-13.7-8(a)(2)(A); 27 (2) used to pay principal and interest on a loan made by the 28 department of homeland security established by IC 10-19-2-1 or 29 a division of the department for the purchase of new or used 30 firefighting and other emergency equipment or apparatus; or 31 (3) used for the purchase of equipment, buildings, and property 32 for firefighting, fire protection, and other emergency services. 33 (d) Any administrative fees charged by a fire department's agent 34 must be paid only from fees that are collected and allowed by Indiana 35 law and the fire marshal's schedule of fees. 36 (e) An agent who processes fees on behalf of a fire department shall 37 send all bills, notices, and other related materials to both the fire 38 department and the person being billed for services. 39 (f) All fees allowed by Indiana law and the fire marshal's fee 40 schedule must be itemized separately from any other charges. 41 (g) The volunteer fire department may maintain a civil action to 42 recover an unpaid charge that is imposed under subsection (a) and may, 2025 IN 1233—LS 7512/DI 87 53 1 if it prevails, recover all costs of the action, including reasonable 2 attorney's fees. 3 SECTION 58. IC 36-8-12-16, AS AMENDED BY P.L.236-2023, 4 SECTION 201, IS AMENDED TO READ AS FOLLOWS 5 [EFFECTIVE JULY 1, 2025]: Sec. 16. (a) A volunteer fire department 6 that provides service within a jurisdiction served by the department 7 may establish a schedule of charges for the services that the department 8 provides not to exceed the state fire marshal's recommended schedule 9 for services. The volunteer fire department or its agent may collect a 10 service charge according to this schedule from the owner of property 11 that receives service if the following conditions are met: 12 (1) At the following times, the department gives notice under 13 IC 5-3-1-4(d) in each political subdivision served by the 14 department of the amount of the service charge for each service 15 that the department provides: 16 (A) Before the schedule of service charges is initiated. 17 (B) When there is a change in the amount of a service charge. 18 (2) The property owner has not sent written notice to the 19 department to refuse service by the department to the owner's 20 property. 21 (3) The bill for payment of the service charge: 22 (A) is submitted to the property owner in writing within thirty 23 (30) days after the services are provided; 24 (B) includes a copy of a fire incident report in the form 25 prescribed by the state fire marshal, if the service was 26 provided for an event that requires a fire incident report; 27 (C) must contain verification that the bill has been approved 28 by the chief of the volunteer fire department; and 29 (D) must contain language indicating that correspondence 30 from the property owner and any question from the property 31 owner regarding the bill should be directed to the department. 32 (4) Payment is remitted directly to the governmental unit 33 providing the service. 34 (b) A volunteer fire department shall use the revenue collected from 35 the fire service charges under this section: 36 (1) for the purchase of equipment, buildings, and property for 37 firefighting, fire protection, or other emergency services; 38 (2) for deposit in the: 39 (A) township firefighting and emergency services fund 40 established under IC 36-8-13-4(a)(1) or the township 41 firefighting fund established under IC 36-8-13-4(a)(2)(A); or 42 (B) county firefighting and emergency services fund 2025 IN 1233—LS 7512/DI 87 54 1 established under IC 36-8-13.7-8(a)(1) or county 2 firefighting fund established under 3 IC 36-8-13.7-8(a)(2)(A); or 4 (3) to pay principal and interest on a loan made by the department 5 of homeland security established by IC 10-19-2-1 or a division of 6 the department for the purchase of new or used firefighting and 7 other emergency equipment or apparatus. 8 (c) Any administrative fees charged by a fire department's agent 9 must be paid only from fees that are collected and allowed by Indiana 10 law and the fire marshal's schedule of fees. 11 (d) An agent who processes fees on behalf of a fire department shall 12 send all bills, notices, and other related materials to both the fire 13 department and the person being billed for services. 14 (e) All fees allowed by Indiana law and the fire marshal's fee 15 schedule must be itemized separately from any other charges. 16 (f) If at least twenty-five percent (25%) of the money received by a 17 volunteer fire department for providing fire protection or emergency 18 services is received under one (1) or more contracts with one (1) or 19 more political subdivisions (as defined in IC 34-6-2-110), the 20 legislative body of a contracting political subdivision must approve the 21 schedule of service charges established under subsection (a) before the 22 schedule of service charges is initiated in that political subdivision. 23 (g) A volunteer fire department that: 24 (1) has contracted with a political subdivision to provide fire 25 protection or emergency services; and 26 (2) charges for services under this section; 27 must submit a report to the legislative body of the political subdivision 28 before April 1 of each year indicating the amount of service charges 29 collected during the previous calendar year and how those funds have 30 been expended. 31 (h) The state fire marshal shall annually prepare and publish a 32 recommended schedule of service charges for fire protection services. 33 (i) The volunteer fire department or its agent may maintain a civil 34 action to recover an unpaid service charge under this section and may, 35 if it prevails, recover all costs of the action, including reasonable 36 attorney's fees. 37 SECTION 59. IC 36-8-12-17, AS AMENDED BY P.L.236-2023, 38 SECTION 202, IS AMENDED TO READ AS FOLLOWS 39 [EFFECTIVE JULY 1, 2025]: Sec. 17. (a) If a political subdivision has 40 not imposed its own false alarm fee or service charge, a volunteer fire 41 department that provides service within the jurisdiction may establish 42 a service charge for responding to false alarms. The volunteer fire 2025 IN 1233—LS 7512/DI 87 55 1 department may collect the false alarm service charge from the owner 2 of the property if the volunteer fire department dispatches firefighting 3 apparatus or personnel to a building or premises in the township 4 political subdivision in response to: 5 (1) an alarm caused by improper installation or improper 6 maintenance; or 7 (2) a drill or test, if the fire department is not previously notified 8 that the alarm is a drill or test. 9 However, if the owner of property that constitutes the owner's residence 10 establishes that the alarm is under a maintenance contract with an 11 alarm company and that the alarm company has been notified of the 12 improper installation or maintenance of the alarm, the alarm company 13 is liable for the payment of the fee or service charge. 14 (b) Before establishing a false alarm service charge, the volunteer 15 fire department must provide notice under IC 5-3-1-4(d) in each 16 political subdivision served by the department of the amount of the 17 false alarm service charge. The notice required by this subsection must 18 be given: 19 (1) before the false alarm service charge is initiated; and 20 (2) before a change in the amount of the false alarm service 21 charge. 22 (c) A volunteer fire department may not collect a false alarm service 23 charge from a property owner or alarm company unless the 24 department's bill for payment of the service charge: 25 (1) is submitted to the property owner in writing within thirty (30) 26 days after the false alarm; and 27 (2) includes a copy of a fire incident report in the form prescribed 28 by the state fire marshal. 29 (d) A volunteer fire department shall use the money collected from 30 the false alarm service charge imposed under this section: 31 (1) for the purchase of equipment, buildings, and property for fire 32 fighting, fire protection, or other emergency services; 33 (2) for deposit in the: 34 (A) township firefighting and emergency services fund 35 established under IC 36-8-13-4(a)(1) or the township 36 firefighting fund established under IC 36-8-13-4(a)(2)(A); or 37 (B) county firefighting and emergency services fund 38 established under IC 36-8-13.7-8(a)(1) or county 39 firefighting fund established under 40 IC 36-8-13.7-8(a)(2)(A); or 41 (3) to pay principal and interest on a loan made by the department 42 of homeland security established by IC 10-19-2-1 or a division of 2025 IN 1233—LS 7512/DI 87 56 1 the department for the purchase of new or used firefighting and 2 other emergency equipment or apparatus. 3 (e) If at least twenty-five percent (25%) of the money received by a 4 volunteer fire department for providing fire protection or emergency 5 services is received under one (1) or more contracts with one (1) or 6 more political subdivisions (as defined in IC 34-6-2-110), the 7 legislative body of a contracting political subdivision must approve the 8 false alarm service charge established under subsection (a) before the 9 service charge is initiated in that political subdivision. 10 (f) A volunteer fire department that: 11 (1) has contracted with a political subdivision to provide fire 12 protection or emergency services; and 13 (2) imposes a false alarm service charge under this section; 14 must submit a report to the legislative body of the political subdivision 15 before April 1 of each year indicating the amount of false alarm 16 charges collected during the previous calendar year and how those 17 funds have been expended. 18 (g) The volunteer fire department may maintain a civil action to 19 recover unpaid false alarm service charges imposed under this section 20 and may, if it prevails, recover all costs of the action, including 21 reasonable attorney's fees. 22 SECTION 60. IC 36-8-12.2-2 IS AMENDED TO READ AS 23 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 2. As used in this 24 chapter, "fire department" means a fire department that: 25 (1) is established under IC 36-8-2-3, or IC 36-8-13-3(a)(1), or 26 IC 36-8-13.7; and 27 (2) employs: 28 (A) both full-time paid members and volunteer members; or 29 (B) only full-time paid members. 30 SECTION 61. IC 36-8-12.2-8 IS AMENDED TO READ AS 31 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 8. (a) Money collected 32 under this chapter must be deposited in one (1) of the following: 33 (1) The general fund of the unit that established the fire 34 department under IC 36-8-2-3, or IC 36-8-13-3(a)(1), or 35 IC 36-8-13.7. 36 (2) A hazardous materials response fund established under section 37 8.1 of this chapter by a city or town having a fire department 38 established under IC 36-8-2-3. 39 (b) Money collected under this chapter may be used only for the 40 following: 41 (1) Purchase of supplies and equipment used in providing 42 hazardous materials emergency assistance under this chapter. 2025 IN 1233—LS 7512/DI 87 57 1 (2) Training for members of the fire department in skills 2 necessary for providing hazardous materials emergency assistance 3 under this chapter. 4 (3) Payment to persons with which the fire department contracts 5 to provide services related to the hazardous materials emergency 6 assistance provided by the fire department under this chapter. 7 SECTION 62. IC 36-8-13.6 IS ADDED TO THE INDIANA CODE 8 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE 9 JULY 1, 2025]: 10 Chapter 13.6. County Fire Protection and Emergency Services 11 Plan 12 Sec. 1. This chapter does not apply to a county having a 13 consolidated city. 14 Sec. 2. As used in this chapter, "county plan" means a county 15 fire protection and emergency services plan. 16 Sec. 3. The county legislative body shall propose a county plan. 17 The director of the county emergency management department 18 shall assist the county legislative body in the preparation of the 19 plan. After the county legislative body proposes a county plan, the 20 county legislative body shall review the county plan during at least 21 two (2) public meetings at which the public and any interested 22 parties shall have the opportunity to comment on the county plan. Sec. 4. (a) A county legislative body shall before May 1, 2026,23 24 adopt an ordinance finally approving the county plan. 25 (b) If a county legislative body does not adopt an ordinance 26 finally approving a county plan under subsection (a) before May 27 1, 2026, the division of fire and building safety shall instead adopt 28 the county plan for that county. 29 (c) The director of the county emergency management agency 30 is the administrator of the county plan and is responsible for the 31 day to day operations. All contracts and bids must be approved 32 and signed by the county executive. 33 Sec. 5. A county legislative body may periodically amend the 34 ordinance setting forth the county plan. 35 Sec. 6. (a) A county plan must provide that after December 31, 36 2026, the county is responsible for fire protection and emergency 37 services in the unincorporated areas of the county. 38 (b) A county plan must include the following: 39 (1) A comprehensive plan providing for fire protection, 40 emergency medical services, and hazardous materials 41 response in the county in an efficient and cost effective 42 manner. The plan must describe the facilities, equipment, and 2025 IN 1233—LS 7512/DI 87 58 1 personnel that will be used to provide fire protection and 2 emergency services in the county. 3 (2) A description of the standards of service and protocols for 4 fire protection and emergency services. 5 (3) A plan specifying the transition of fire protection and 6 emergency services from existing township fire departments 7 and other providers of fire protection and emergency services 8 to county administered fire protection and emergency 9 services. 10 (4) A description of: 11 (A) the organization of the county fire department; and 12 (B) any residency requirements that apply to members of 13 the county fire department. 14 (5) A description of any fire protection districts, fire 15 protection territories, volunteer fire departments, or other 16 units of government that will be established or used to provide 17 fire protection service or with which the county will contract 18 or otherwise enter into an agreement for fire protection and 19 emergency services. The county plan must provide that the 20 executive of the county will provide for fire protection and 21 emergency services in the county through any combination of 22 the following: 23 (A) The operation of a county fire department. 24 (B) Contracting with or otherwise cooperating with any 25 municipality, county, fire protection district, volunteer fire 26 department, fire protection territory, or other entity. 27 (c) A municipality or volunteer fire department may provide 28 fire protection and emergency services to an unincorporated area 29 of the county, if the municipality or volunteer fire department and 30 county enter into an interlocal cooperation agreement under 31 IC 36-1-7 as provided in IC 36-8-13.7-6. 32 SECTION 63. IC 36-8-13.7 IS ADDED TO THE INDIANA CODE 33 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE 34 JULY 1, 2025]: 35 Chapter 13.7. County Fire Protection and Emergency Services 36 Sec. 1. This chapter does not apply to a county having a 37 consolidated city. 38 Sec. 2. As used in this chapter, "county plan" means a county 39 fire protection and emergency services plan approved under 40 IC 36-8-13.6. 41 Sec. 3. As used in this chapter, "director" means the director of 42 the county emergency management agency. 2025 IN 1233—LS 7512/DI 87 59 1 Sec. 4. (a) On January 1, 2027, all fire protection districts under 2 IC 36-8-11 are dissolved. 3 (b) Indebtedness that was incurred by a district before January 4 1, 2027: 5 (1) may not be imposed on taxpayers that were not 6 responsible for payment of the indebtedness before the 7 dissolution of the district; and 8 (2) must be paid by the taxpayers that were responsible for 9 payment of the indebtedness before the dissolution of the 10 district. 11 (c) The territory within the dissolved district constitutes a 12 special taxing district only for the purposes of the county imposing 13 and collecting a property tax levy for payment of any outstanding 14 indebtedness of the dissolved district, including any indebtedness 15 of a district attributed to participation in a fire protection 16 territory. The county shall each year impose and collect the 17 property tax levy in the special taxing district in an amount 18 determined by the department of local government finance to be 19 used only for payment of the dissolved district's outstanding 20 indebtedness including any indebtedness of a district attributed to 21 participation in a fire protection territory. The special taxing 22 district terminates upon payment of the dissolved district's debts 23 and liabilities. Dissolution of a district does not affect the validity 24 of any contract to which the district is a party. 25 (d) The property owned by the district shall be transferred to 26 the county. After payment of debts and liabilities the property shall 27 be disposed of in the manner chosen by the county legislative body. 28 (e) After December 31, 2026, a fire protection district may not 29 be established under IC 36-8-11. 30 Sec. 5. (a) On January 1, 2027, all fire protection territories 31 under IC 36-8-19 are dissolved. 32 (b) Any unit or fire protection district participating in the 33 territory remains liable for the unit's or fire protection district's 34 share of any debt incurred under IC 36-8-19-8.5. 35 (c) The department of local government finance shall adjust a 36 participating unit's maximum permissible property tax levies, 37 maximum permissible property tax rates, and budgets to reflect the 38 dissolution of the territory. 39 (d) After December 31, 2026, a fire protection territory may not 40 be established under IC 36-8-19. 41 Sec. 6. (a) Beginning January 1, 2027, the executive of a county 42 is responsible for providing fire protection and emergency services 2025 IN 1233—LS 7512/DI 87 60 1 in the unincorporated areas of the county in the manner specified 2 in the county plan. The director shall be responsible for the day to 3 day operations in administering the plan. 4 (b) As provided in IC 36-2-21, in carrying out fire protection 5 and emergency services responsibilities, the county executive shall, 6 as provided in the county plan, provide for fire protection and 7 emergency services in the unincorporated areas of the county 8 through any combination of: 9 (1) operating a county fire department; 10 (2) contracting with or otherwise cooperating with any 11 municipality, county, or other entity; or 12 (3) entering into mutual aid agreements. 13 (c) A municipality may provide fire protection and emergency 14 services to an unincorporated area of the county, if the 15 municipality and county enter into an interlocal cooperation 16 agreement under IC 36-1-7. The agreement must be in writing and 17 clearly define the boundaries of the area in which the municipality 18 will be providing fire protection services, or emergency services, or 19 both. Payment to the municipality shall be from property taxes 20 levied by the county under section 8(c) of this chapter and 21 transferred to the municipality under the terms of the agreement. 22 Notwithstanding any other law, the municipality may not assess 23 any additional charges or fees of service to recipients for providing 24 the services to the area. 25 (d) The county may provide fire protection or emergency 26 services, or both, inside the corporate boundaries of a municipality 27 whose municipal territory is completely within a county and that 28 does not have a full-time paid fire department. 29 Sec. 7. (a) The county executive may, consistent with the county 30 plan, and with the approval of the county fiscal body, do the 31 following in carrying out the county's responsibility to provide fire 32 protection and emergency services in the unincorporated areas of 33 the county after December 31, 2026: 34 (1) Purchase firefighting and emergency services apparatus 35 and equipment for the county, provide for the housing, care, 36 maintenance, operation, and use of the apparatus and 37 equipment to provide services within the unincorporated 38 areas of the county, and employ full-time or part-time 39 personnel to operate the apparatus and equipment and to 40 provide services in that area. Preference in employment under 41 this section shall be given according to the following priority: 42 (A) A war veteran who has been honorably discharged 2025 IN 1233—LS 7512/DI 87 61 1 from the United States armed forces. 2 (B) A person whose mother or father was a: 3 (i) firefighter of a unit; 4 (ii) municipal police officer; or 5 (iii) county police officer; 6 who died in the line of duty (as defined in IC 5-10-10-2). 7 A person described in this subdivision may not receive a 8 preference for employment unless the person applies for 9 employment and meets all employment requirements 10 prescribed by law, including physical and age requirements, 11 and all employment requirements prescribed by the fire 12 department. 13 (2) Contract in accordance with IC 36-1-7 and section 6(c) of 14 this chapter with a municipality in the county or in a 15 contiguous county that maintains adequate firefighting or 16 emergency services apparatus and equipment to provide fire 17 protection or emergency services. 18 (3) Cooperate in accordance with IC 36-1-7 and section 6(c) 19 of this chapter with a municipality in the county or in a 20 contiguous county in the purchase, maintenance, and upkeep 21 of firefighting or emergency services apparatus and 22 equipment for use in the municipality and county. 23 (4) Contract with a volunteer fire department for the use and 24 operation of firefighting apparatus and equipment that has 25 been purchased by the county in order to save the private and 26 public property of the county from destruction by fire, 27 including use of the apparatus and equipment in an adjoining 28 county by the volunteer fire department if the volunteer fire 29 department has made a contract with the executive of the 30 adjoining county to furnish firefighting service within the 31 county. 32 (5) Contract with a volunteer fire department that maintains 33 adequate firefighting service in accordance with IC 36-1-7, 34 IC 36-8-12, and section 6(c) of this chapter. 35 (6) Use money in the county's rainy day fund to pay costs 36 attributable to providing fire protection or emergency 37 services consistent with the county plan. 38 (b) The county director shall be responsible for the day to day 39 operations in administering the county plan. The county director 40 shall: 41 (1) prepare the county's budget for fire protection and 42 emergency services; and 2025 IN 1233—LS 7512/DI 87 62 1 (2) not later than July 1, 2026, and before July 1 of every year 2 thereafter, submit the budget to the county executive. 3 The county executive may adopt a resolution that assigns any 4 duties under subsection (a) and any other powers and duties 5 regarding county fire protection and emergency services that are 6 determined to be advisable by the county executive to the county 7 director. However, the director may not be authorized to issue or 8 execute bonds, notes, or warrants of the county and the county 9 executive shall be responsible for approving and signing all 10 contracts and bids. The county director must act in compliance 11 with the county plan, and under the supervision and approval of 12 the county fiscal body. The county executive may, by resolution, 13 withdraw any of the duties assigned. 14 Sec. 8. (a) Each county shall establish either: 15 (1) a county firefighting and emergency services fund which 16 is to be used by the county for the payment of costs 17 attributable to providing fire protection or emergency 18 services by the methods provided in this chapter and for no 19 other purposes; or 20 (2) two (2) separate funds consisting of: 21 (A) a county firefighting fund that is to be used by the 22 county for the payment of costs attributable to providing 23 fire protection under the methods prescribed in this 24 chapter and for no other purposes; and 25 (B) a county emergency services fund that is to be used by 26 the county for the payment of costs attributable to 27 providing emergency services under the methods 28 prescribed in this chapter and for no other purposes. 29 The money in the funds described in either subdivision (1) or (2) 30 may be paid out by the county executive upon appropriation by the 31 county fiscal body. 32 (b) If a county transitions from a single county firefighting and 33 emergency services fund under subsection (a)(1) to two (2) separate 34 funds as allowed under subsection (a)(2), the county fiscal body 35 shall approve a transfer of the remaining cash balance in the 36 county firefighting and emergency services fund to the two (2) new 37 separate funds. As part of the transfer under this subsection, the 38 county fiscal body shall determine the amounts of the remaining 39 cash balance that will be attributable to the county firefighting 40 fund and the county emergency services fund. 41 (c) Each county may levy, for property taxes due in 2027 and 42 thereafter, a tax for either: 2025 IN 1233—LS 7512/DI 87 63 1 (1) the county firefighting and emergency services fund 2 described in subsection (a)(1); or 3 (2) both: 4 (A) the county firefighting fund; and 5 (B) the county emergency services fund; 6 described in subsection (a)(2). 7 Other than a county providing fire protection or emergency 8 services or both to municipalities in the county under section 6(d) 9 of this chapter, the tax levy is on all taxable real and personal 10 property in the county outside the corporate boundaries of 11 municipalities. Subject to the levy limitations contained in 12 IC 6-1.1-18.5, the county firefighting and emergency services levy 13 is to be in an amount sufficient to pay costs attributable to fire 14 protection and emergency services that are not paid from other 15 revenues available to the fund. If a county establishes a county 16 firefighting fund and a county emergency services fund described 17 in subdivision (2), the combined levies are to be an amount 18 sufficient to pay costs attributable to fire protection and emergency 19 services. However, fire protection services may be paid only from 20 the county firefighting fund and emergency services may be paid 21 only from the county emergency services fund, and each fund may 22 pay costs attributable to the respective fund for services that are 23 not paid from other revenues available to either applicable fund. 24 The tax rate and levy for a levy described in this subsection shall 25 be established in accordance with the procedures set forth in 26 IC 6-1.1-17. 27 (d) In addition to the tax levy and service charges received 28 under IC 36-8-12-13 and IC 36-8-12-16, the county executive may 29 accept donations to the county for the purpose of firefighting and 30 other emergency services and shall place them in the county 31 firefighting and emergency services fund established under 32 subsection (a)(1), or if applicable, the county firefighting fund 33 established under subsection (a)(2)(A) if the purpose of the 34 donation is for firefighting, or in the county emergency services 35 fund established under subsection (a)(2)(B) if the purpose of the 36 donation is for emergency services, keeping an accurate record of 37 the sums received. A person may also donate partial payment of 38 any purchase of firefighting or other emergency services 39 equipment made by the county. 40 (e) If a fire department serving the county dispatches fire 41 apparatus or personnel to a building or premises in the county in 42 response to: 2025 IN 1233—LS 7512/DI 87 64 1 (1) an alarm caused by improper installation or improper 2 maintenance; or 3 (2) a drill or test, if the fire department is not previously 4 notified that the alarm is a drill or test; 5 the county may impose a fee or service charge upon the owner of 6 the property. However, if the owner of property that constitutes 7 the owner's residence establishes that the alarm is under a 8 maintenance contract with an alarm company and that the alarm 9 company has been notified of the improper installation or 10 maintenance of the alarm, the alarm company is liable for the 11 payment of the fee or service charge. 12 (f) The amount of a fee or service charge imposed under 13 subsection (e) shall be determined by the county fiscal body. All 14 money received by the county from the fee or service charge must 15 be deposited in the county's firefighting and emergency services 16 fund or the county's firefighting fund. 17 Sec. 9. (a) This section applies to a county that provides fire 18 protection or emergency services or both to a municipality in the 19 county under section 6(d) of this chapter. 20 (b) Except as provided in subsection (c), with the consent of the 21 county fiscal body, the county executive may pay the expenses for 22 fire protection and emergency services in the county, both inside 23 and outside the corporate boundaries of participating 24 municipalities, from any combination of the following county 25 funds, regardless of when the funds were established: 26 (1) The county firefighting and emergency services fund 27 under section 8(a)(1) of this chapter. 28 (2) The cumulative building and equipment fund under 29 IC 36-8-14. 30 (3) The debt fund for taxes levied under section 12 of this 31 chapter. 32 (4) The rainy day fund established under IC 36-1-8-5.1. 33 (c) If a county establishes a county firefighting fund and a 34 county emergency services fund described in section 8(a)(2)(B) of 35 this chapter, and with the consent of the county fiscal body, the 36 county executive may pay the expenses for fire protection from the 37 county firefighting fund and emergency services from the county 38 emergency services fund, both inside and outside the corporate 39 boundaries of participating municipalities. 40 (d) Subject to the levy limitations contained in IC 6-1.1-18.5, the 41 tax rate and levy for the county firefighting and emergency 42 services fund or the combined levies for the county firefighting 2025 IN 1233—LS 7512/DI 87 65 1 fund and the county emergency services fund (as applicable), the 2 cumulative building and equipment fund, or the debt fund is to be 3 in an amount sufficient to pay all costs attributable to fire 4 protection or emergency services that are provided to the county 5 and the participating municipalities that are not paid from other 6 available revenues. The tax rate and levy for each fund shall be 7 established in accordance with the procedures set forth in 8 IC 6-1.1-17 and apply both inside and outside the corporate 9 boundaries of participating municipalities. 10 (e) The county executive may accept donations for the purpose 11 of firefighting and emergency services. The county executive shall 12 place donations in the county firefighting and emergency services 13 fund established under section 8(a)(1) of this chapter, or if 14 applicable, the county firefighting fund established under section 15 8(a)(2)(A) of this chapter if the purpose of the donation is for 16 firefighting, or the township emergency services fund established 17 under section 8(a)(2)(B) of this chapter if the purpose of the 18 donation is for emergency services. A person may donate partial 19 payment of a purchase of firefighting or emergency services 20 equipment made by the county. 21 Sec. 10. (a) For counties and municipalities that elect to have the 22 county provide fire protection and emergency services under 23 section 6(d) of this chapter, the department of local government 24 finance shall adjust each county's and each municipality's 25 maximum permissible levy in the year following the year in which 26 the change is elected, as determined under IC 6-1.1-18.5-3, to 27 reflect the change from providing fire protection or emergency 28 services under a contract between the municipality and the county 29 to allowing the county to impose a property tax levy on the taxable 30 property located within the corporate boundaries of each 31 municipality. Each municipality's maximum permissible property 32 tax levy shall be reduced by the amount of the municipality's 33 property tax levy that was imposed by the municipality to meet the 34 obligations to the county under the fire protection or emergency 35 services contract. The county's maximum permissible property tax 36 levy shall be increased by the product of: 37 (1) one and five-hundredths (1.05); multiplied by 38 (2) the amount the county received: 39 (A) in the year in which the change is elected; and 40 (B) as fire protection or emergency services contract 41 payments from all municipalities whose levy is decreased 42 under this section. 2025 IN 1233—LS 7512/DI 87 66 1 (b) For purposes of determining a county's or municipality's 2 maximum permissible ad valorem property tax levy under 3 IC 6-1.1-18.5-3 for years following the first year after the year in 4 which the change is elected, a county's or municipality's maximum 5 permissible ad valorem property tax levy is the levy after the 6 adjustment made under subsection (a). 7 Sec. 11. After a sufficient appropriation has been made and 8 approved and is available for the purchase of firefighting 9 apparatus and equipment, including housing, the county executive, 10 with the approval of the county fiscal body, may purchase 11 firefighting apparatus and equipment for the county on an 12 installment conditional sale or mortgage contract running for a 13 period not exceeding: 14 (1) six (6) years; or 15 (2) fifteen (15) years for a county that is purchasing the 16 firefighting equipment with funding from the: 17 (A) state or its instrumentalities; or 18 (B) federal government or its instrumentalities. 19 The purchase must be amortized in equal or approximately equal 20 installments payable on January 1 and July 1 each year. 21 Sec. 12. (a) Subject to section 13 of this chapter and subject to 22 approval of the county fiscal body, the county executive, on behalf 23 of the county, also may borrow the money necessary to make a 24 purchase of firefighting apparatus and equipment from a financial 25 institution in Indiana on the terms described in section 11 of this 26 chapter. The county executive shall, on behalf of the county, 27 execute and deliver to the institution the negotiable note or bond of 28 the county for the sum borrowed. The note or bond must bear 29 interest, with both principal and interest payable in equal or 30 approximately equal installments on January 1 and July 1 each 31 year over a period not exceeding six (6) years. 32 (b) The first installment of principal and interest on a contract, 33 chattel mortgage, note, or bond is due on the next January 1 or 34 July 1 following the first tax collection for which it is possible for 35 the county to levy a tax. The county fiscal body shall levy a tax each 36 year sufficient to pay the obligation according to its terms and shall 37 appropriate the proceeds of the tax for this purpose. An obligation 38 of the county executed under this chapter is a valid and binding 39 obligation of the county. 40 Sec. 13. (a) If the county executive determines that money 41 should be borrowed under section 12 of this chapter, not less than 42 ten (10) taxpayers in the county who disagree with the 2025 IN 1233—LS 7512/DI 87 67 1 determination may file a petition in the office of the county auditor 2 not more than thirty (30) days after notice of the determination is 3 given. The petition must state the taxpayers' objections and the 4 reasons why the taxpayers believe the borrowing to be unnecessary 5 or unwise. 6 (b) The county auditor shall immediately certify a copy of the 7 petition, together with other data necessary to present the 8 questions involved, to the department of local government finance. 9 Upon receipt of the certified petition and other data, the 10 department of local government finance shall fix a date, time, and 11 place for the hearing of the matter. The hearing shall be held not 12 less than five (5) days and not more than thirty (30) days after the 13 receipt of the certified documents. 14 (c) The hearing may be held in the county where the petition 15 arose or through electronic means. 16 (d) Notice of the hearing shall be given by the department of 17 local government finance to the county and to the first ten (10) 18 petitioners listed on the petition by letter. The letter shall be sent 19 to each of the first ten (10) petitioners at the petitioner's usual 20 place of residence at least five (5) days before the date of the 21 hearing. 22 (e) A: 23 (1) taxpayer who signed a petition filed under subsection (a); 24 or 25 (2) county against which a petition under subsection (a) is 26 filed; 27 may petition for judicial review of the final determination of the 28 department of local government finance under this section. The 29 petition must be filed in the tax court not more than forty-five (45) 30 days after the date of the department's final determination. 31 Sec. 14. (a) All purchases of firefighting apparatus and 32 equipment under this chapter shall be made in the manner 33 provided by statute for the purchase of county supplies. If the 34 amount involved is sufficient to require notice under statutes for 35 bids in connection with the purchase of apparatus or equipment, 36 the notice must offer all bidders the opportunity of proposing to 37 sell the apparatus or equipment to the county upon a conditional 38 sale or mortgage contract. 39 (b) A bidder proposing to sell on a conditional sale or mortgage 40 contract shall state in the bidder's bid the proposed interest rate 41 and terms of the conditional sale or contract, to be considered by 42 the county executive and legislative body in determining the best 2025 IN 1233—LS 7512/DI 87 68 1 bid received. 2 (c) All bids submitted must specify the cash price at which the 3 bidder proposes to sell the apparatus or equipment to the county 4 so that the executive and legislative body may determine whether 5 it is in the best interest of the county to purchase the apparatus or 6 equipment on the terms of a conditional sale or mortgage contract 7 proposed by the bidder or to purchase the apparatus or equipment 8 for cash if sufficient funds are available or can be raised by 9 negotiating a loan with a financial institution in accordance with 10 section 12 of this chapter. 11 Sec. 15. A county having a regularly organized fire department 12 employing full-time firefighters may procure at the county's 13 expense: 14 (1) an insurance policy for each member of the fire 15 department insuring the member against loss of life or 16 dismemberment while in the performance of regularly 17 assigned duties; and 18 (2) group insurance providing supplemental income 19 protection for a member of the fire department who has been 20 injured during the course of employment. 21 The insurance coverage shall be selected with the consent of the 22 members and is supplemental to other benefits provided to an 23 injured member by law. 24 Sec. 16. (a) A county shall pay for the care of a full-time, paid 25 firefighter who suffers: 26 (1) an injury; or 27 (2) contracts an illness; 28 during the performance of the firefighter's duty. 29 (b) The county shall pay for the following expenses incurred by 30 a firefighter described in subsection (a): 31 (1) Medical and surgical care. 32 (2) Medicines and laboratory, curative, and palliative agents 33 and means. 34 (3) X-ray, diagnostic, and therapeutic service, including 35 during the recovery period. 36 (4) Hospital and special nursing care if the physician or 37 surgeon in charge considers it necessary for proper recovery. 38 (c) Expenditures required by subsection (a) shall be paid from 39 the county firefighting and emergency services fund established by 40 section 8(a)(1) of this chapter or the county firefighting fund 41 established in section 8(a)(2)(A) of this chapter, as applicable. 42 (d) A county that has paid for the care of a firefighter under 2025 IN 1233—LS 7512/DI 87 69 1 subsection (a) has a cause of action for reimbursement of the 2 amount paid under subsection (a) against any third party against 3 whom the firefighter has a cause of action for an injury sustained 4 because of, or an illness caused by, the third party. The county's 5 cause of action under this subsection is in addition to, and not in 6 lieu of, the cause of action of the firefighter against the third party. 7 Sec. 17. Notwithstanding any other law, a county fiscal body 8 may after December 31, 2026, authorize the county executive to 9 borrow a specified sum from a county fund other than: 10 (1) the county firefighting and emergency services fund 11 established by section 8(a)(1) of this chapter; or 12 (2) the county firefighting fund established in section 13 8(a)(2)(A) of this chapter and county emergency services fund 14 established under section 8(a)(2)(B) of this chapter; 15 as applicable, if the county fiscal body finds that an emergency 16 requiring the expenditure of money is related to paying the 17 operating expenses of a county fire department or a volunteer fire 18 department. The county fiscal body shall provide for payment of 19 the debt by imposing a levy to the credit of the fund from which the 20 amount was borrowed under this subsection. 21 SECTION 64. IC 36-8-14-1 IS AMENDED TO READ AS 22 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 1. (a) Except as 23 provided in subsection (b), this chapter applies to all units except 24 counties. 25 (b) After December 31, 2026, this chapter also applies to 26 counties not having a consolidated city. However, a county may, 27 before January 1, 2027, take any action required under this 28 chapter that is necessary to provide for the cumulative building 29 and equipment fund to be established in 2027 and to impose the 30 property tax levy under this chapter beginning in 2027. 31 SECTION 65. IC 36-8-14-2 IS AMENDED TO READ AS 32 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 2. (a) As used in this 33 section, "emergency medical services" has the meaning set forth in 34 IC 16-18-2-110. 35 (b) As used in this section, "volunteer fire department" has the 36 meaning set forth in IC 36-8-12-2. 37 (c) The legislative body of a unit or the board of fire trustees of a 38 fire protection district may provide a cumulative building and 39 equipment fund under IC 6-1.1-41 for the following purposes: 40 (1) The: 41 (A) purchase, construction, renovation, or addition to 42 buildings; or 2025 IN 1233—LS 7512/DI 87 70 1 (B) purchase of land; 2 used by the fire department or a volunteer fire department serving 3 the unit. 4 (2) The purchase of firefighting equipment for use of the fire 5 department or a volunteer fire department serving the unit, 6 including making the required payments under a lease rental with 7 option to purchase agreement made to acquire the equipment. 8 (3) In a municipality, the purchase of police radio equipment. 9 (4) The: 10 (A) purchase, construction, renovation, or addition to a 11 building; 12 (B) purchase of land; or 13 (C) purchase of equipment; 14 for use of a provider of emergency medical services under 15 IC 16-31-5 to the unit establishing the fund. 16 (d) In addition to the requirements of IC 6-1.1-41, before a 17 cumulative fund may be established by a township fire protection 18 district, the county legislative body which appoints the trustees of the 19 fire protection district must approve the establishment of the fund. 20 (e) This subsection does not apply to a county having a 21 consolidated city. The following apply on January 1, 2027: 22 (1) A cumulative building and equipment fund is established 23 for each county. The adoption and approval provisions of 24 IC 6-1.1-41 do not apply to the establishment of the fund 25 under this subsection. The provisions of IC 6-1.1-41 26 concerning the adoption of a tax levy apply to the fund. 27 However, a county may before January 1, 2027, take any 28 action required under this chapter that is necessary to provide 29 for the cumulative building and equipment fund to be 30 established in 2027 and to impose the property tax levy under 31 this chapter beginning in 2027. 32 (2) Each cumulative building and equipment fund established 33 by a township in the county is abolished, and the balance in 34 the township's cumulative building and equipment fund shall 35 be transferred to the county's cumulative building and 36 equipment fund established under subdivision (1). 37 SECTION 66. IC 36-8-14-4 IS AMENDED TO READ AS 38 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 4. (a) To provide for 39 the cumulative building and equipment fund established under this 40 chapter, the legislative body may levy a tax on all taxable property 41 within the taxing district in compliance with IC 6-1.1-41. The tax rate 42 may not exceed three and thirty-three hundredths cents ($0.0333) on 2025 IN 1233—LS 7512/DI 87 71 1 each one hundred dollars ($100) of assessed valuation of property in 2 the taxing district. 3 (b) As the tax is collected, it shall be deposited in a qualified public 4 depository or depositories and held in a special fund to be known as: 5 (1) the "building or remodeling, firefighting, and police radio 6 equipment fund" in the case of a municipality; or as 7 (2) the "building or remodeling and fire equipment fund" in the 8 case of a township, a county (after December 31, 2026, in the 9 case of a county not having a consolidated city), or a fire 10 protection district. 11 SECTION 67. IC 36-8-19-4.5 IS ADDED TO THE INDIANA 12 CODE AS A NEW SECTION TO READ AS FOLLOWS 13 [EFFECTIVE JULY 1, 2025]: Sec. 4.5. (a) This section does not 14 apply to townships in a county having a consolidated city. 15 (b) On January 1, 2027, all fire protection territories in the 16 county are dissolved as provided in IC 36-8-13.7. 17 SECTION 68. IC 36-12-1-15 IS ADDED TO THE INDIANA 18 CODE AS A NEW SECTION TO READ AS FOLLOWS 19 [EFFECTIVE JULY 1, 2025]: Sec. 15. The following occurs after 20 December 31, 2026, in a county not having a consolidated city: 21 (1) The powers and duties of a township trustee concerning 22 public libraries, library districts, or provision or receipt of 23 library services by contract under this article are transferred 24 to the county trustee. 25 (2) All responsibilities and obligations of a township 26 government with respect to a public library, a library district, 27 or provision or receipt of library services by contract are 28 assumed by the county. 29 (3) The dissolution of township government under IC 36-6.1 30 does not automatically terminate a public library, library 31 district, or contract for provision or receipt of library services 32 in existence on December 31, 2026. However, after December 33 31, 2026, a county legislative body may withdraw as otherwise 34 provided in this chapter from a library district. 35 SECTION 69. [EFFECTIVE JULY 1, 2025] (a) The legislative 36 services agency shall prepare, as directed by the legislative council, 37 legislation for introduction in the 2026 regular session of the 38 general assembly to organize and correct statutes affected by this 39 act, if necessary. 40 (b) This SECTION expires July 1, 2027. 2025 IN 1233—LS 7512/DI 87