15 | | - | SECTION 1. IC 6-1.1-24-3, AS AMENDED BY P.L.27-2023, |
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| 52 | + | 1 SECTION 1. IC 6-1.1-24-3, AS AMENDED BY P.L.27-2023, |
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| 53 | + | 2 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
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| 54 | + | 3 JULY 1, 2025]: Sec. 3. (a) This section does not apply to vacant or |
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| 55 | + | 4 abandoned real property that is on the list prepared by the county |
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| 56 | + | 5 auditor under section 1.5 of this chapter. |
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| 57 | + | 6 (b) When real property is eligible for sale under this chapter, the |
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| 58 | + | 7 county auditor shall post a copy of the notice required by section 2 of |
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| 59 | + | 8 this chapter at a public place of posting in the county courthouse or in |
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| 60 | + | 9 another public county building at least twenty-one (21) days before the |
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| 61 | + | 10 earliest date of application for judgment. In addition, the county auditor |
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| 62 | + | 11 shall, in accordance with IC 5-3-1-4, publish the notice required in |
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| 63 | + | 12 section 2 of this chapter once each week for three (3) consecutive |
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| 64 | + | 13 weeks before the earliest date on which the application for judgment |
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| 65 | + | 14 may be made. The expenses of this publication shall be paid out of the |
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| 66 | + | 15 county general fund without prior appropriation. |
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| 67 | + | 16 (c) At least twenty-one (21) days before the application for |
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| 68 | + | 17 judgment is made, the county auditor shall mail a copy of the notice |
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| 69 | + | EH 1616—LS 7190/DI 148 2 |
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| 70 | + | 1 required by section 2 of this chapter by certified mail, return receipt |
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| 71 | + | 2 requested, to any: |
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| 72 | + | 3 (1) mortgagee; |
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| 73 | + | 4 (2) purchaser under an installment land contract recorded in the |
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| 74 | + | 5 office of the county recorder; or |
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| 75 | + | 6 (3) person who claims a substantial property interest of public |
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| 76 | + | 7 record; |
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| 77 | + | 8 who annually requests, by certified mail, a copy of the notice. |
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| 78 | + | 9 (d) The notices mailed under this section are considered sufficient |
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| 79 | + | 10 notice of the intended application for judgment and of the sale of real |
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| 80 | + | 11 property under the order of the court. |
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| 81 | + | 12 (e) For properties not sold at their initial tax sale, the county auditor |
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| 82 | + | 13 may omit the descriptions of the tracts or items of real property |
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| 83 | + | 14 specified in section 2(b)(1) and 2(b)(5) of this chapter for those |
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| 84 | + | 15 properties when they come up for sale at subsequent tax sales if: |
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| 85 | + | 16 (1) the county auditor includes in the notice a statement that |
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| 86 | + | 17 descriptions of those tracts or items of real property are available |
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| 87 | + | 18 on the website of the county government or the county |
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| 88 | + | 19 government's contractor and the information may be obtained in |
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| 89 | + | 20 an alternative form from the county auditor upon request; and |
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| 90 | + | 21 (2) the descriptions of those tracts or items of real property |
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| 91 | + | 22 eligible for sale a second or subsequent time are made available |
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| 92 | + | 23 on the website of the county government or the county |
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| 93 | + | 24 government's contractor and may be obtained from the county |
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| 94 | + | 25 auditor in an alternative form upon request in accordance with |
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| 95 | + | 26 section 3.4 of this chapter. |
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| 96 | + | 27 (f) If taxes assessed on a mineral interest (as defined in |
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| 97 | + | 28 IC 32-23-10-1) remain unpaid and the mineral interest is eligible |
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| 98 | + | 29 for sale under this chapter, in addition to the notice requirements |
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| 99 | + | 30 described in subsections (b) and (c), the county auditor shall do the |
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| 100 | + | 31 following at least twenty-one (21) days before the date of |
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| 101 | + | 32 application for judgment: |
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| 102 | + | 33 (1) Post a copy of the notice required in section 2 of this |
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| 103 | + | 34 chapter on the county's website. |
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| 104 | + | 35 (2) Provide a copy of the notice required in section 2 of this |
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| 105 | + | 36 chapter to the department of natural resources. |
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| 106 | + | 37 SECTION 2. IC 6-3.1-22-8, AS AMENDED BY P.L.166-2014, |
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| 107 | + | 38 SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
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| 108 | + | 39 JULY 1, 2025]: Sec. 8. (a) Subject to section 14 of this chapter, and |
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| 109 | + | 40 except as provided in section 15.5 of this chapter, a taxpayer is |
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| 110 | + | 41 entitled to a credit against the taxpayer's state tax liability in the taxable |
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| 111 | + | 42 year in which the taxpayer completes the preservation or rehabilitation |
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| 112 | + | EH 1616—LS 7190/DI 148 3 |
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| 113 | + | 1 of historic property and obtains the certifications required under section |
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| 114 | + | 2 9 of this chapter. |
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| 115 | + | 3 (b) The amount of the credit is equal to the lesser of ten thousand |
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| 116 | + | 4 dollars ($10,000) or twenty percent (20%) of the qualified |
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| 117 | + | 5 expenditures that: |
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| 118 | + | 6 (1) the taxpayer makes for the preservation or rehabilitation of |
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| 119 | + | 7 historic property; and |
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| 120 | + | 8 (2) are approved by the office. |
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| 121 | + | 9 (c) In the case of a husband and wife who: |
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| 122 | + | 10 (1) own and rehabilitate a historic property jointly; and |
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| 123 | + | 11 (2) file separate tax returns; |
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| 124 | + | 12 the husband and wife may take the credit in equal shares or one (1) |
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| 125 | + | 13 spouse may take the whole credit. |
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| 126 | + | 14 SECTION 3. IC 6-3.1-22-15 IS AMENDED TO READ AS |
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| 127 | + | 15 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 15. (a) The amount of |
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| 128 | + | 16 tax credits allowed under this chapter may not exceed two hundred fifty |
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| 129 | + | 17 thousand dollars ($250,000) in a state fiscal year beginning July 1, |
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| 130 | + | 18 2001, or thereafter. |
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| 131 | + | 19 (b) If the total credits approved by the office in a state fiscal |
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| 132 | + | 20 year under this chapter equal the maximum amount allowable in |
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| 133 | + | 21 the state fiscal year under subsection (a), the office shall not |
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| 134 | + | 22 approve an additional application for the credits in that state fiscal |
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| 135 | + | 23 year. |
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| 136 | + | 24 (c) If a credit allowable under section 8 of this chapter results in |
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| 137 | + | 25 credits being granted in excess of the maximum amount allowable |
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| 138 | + | 26 in a state fiscal year under this section, the office shall approve a |
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| 139 | + | 27 credit of the maximum amount allowable under this section for |
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| 140 | + | 28 that state fiscal year minus the previously approved credits for that |
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| 141 | + | 29 state fiscal year. |
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| 142 | + | 30 (d) For purposes of this section, a credit allowed for qualified |
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| 143 | + | 31 expenditures incurred before July 1, 2024, and approved by the |
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| 144 | + | 32 office before March 10, 2025, shall be treated as being allowed for |
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| 145 | + | 33 a state fiscal year beginning before July 1, 2024. |
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| 146 | + | 34 SECTION 4. IC 6-3.1-22-15.5 IS ADDED TO THE INDIANA |
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| 147 | + | 35 CODE AS A NEW SECTION TO READ AS FOLLOWS |
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| 148 | + | 36 [EFFECTIVE JULY 1, 2025]: Sec. 15.5. If: |
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| 149 | + | 37 (1) a taxpayer was granted a credit under this chapter by the |
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| 150 | + | 38 office before March 10, 2025, for a qualified expenditure; and |
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| 151 | + | 39 (2) the expenditure was claimed in a taxable year other than |
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| 152 | + | 40 the year in which the preservation or rehabilitation of the |
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| 153 | + | 41 historic property was performed; |
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| 154 | + | 42 the credit described in this section may be claimed in the first |
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| 155 | + | EH 1616—LS 7190/DI 148 4 |
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| 156 | + | 1 taxable year beginning after December 31, 2024, and may be |
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| 157 | + | 2 carried forward as set forth in section 14 of this chapter. |
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| 158 | + | 3 SECTION 5. IC 14-8-2-1.1 IS ADDED TO THE INDIANA CODE |
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| 159 | + | 4 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY |
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| 160 | + | 5 1, 2025]: Sec. 1.1. "Abandoned property", for purposes of |
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| 161 | + | 6 IC 14-31-4, means: |
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| 162 | + | 7 (1) a submerged aircraft; |
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| 163 | + | 8 (2) a submerged watercraft, including a ship, boat, canoe, |
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| 164 | + | 9 skiff, raft, or barge; |
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| 165 | + | 10 (3) the rigging, gear, fittings, trappings, and equipment of a |
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| 166 | + | 11 submerged aircraft or watercraft; |
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| 167 | + | 12 (4) the personal property of the officers, crew, and passengers |
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| 168 | + | 13 of a submerged aircraft or watercraft; or |
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| 169 | + | 14 (5) the cargo of a submerged aircraft or watercraft that has |
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| 170 | + | 15 been deserted, relinquished, cast away, or left behind; |
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| 171 | + | 16 for which attempts at reclamation have been abandoned by the |
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| 172 | + | 17 owners and insurers. |
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| 173 | + | 18 SECTION 6. IC 14-8-2-126.5 IS ADDED TO THE INDIANA |
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| 174 | + | 19 CODE AS A NEW SECTION TO READ AS FOLLOWS |
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| 175 | + | 20 [EFFECTIVE JULY 1, 2025]: Sec. 126.5. "Historical value", for |
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| 176 | + | 21 purposes of IC 14-31-4, means the quality of significance |
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| 177 | + | 22 exemplified by: |
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| 178 | + | 23 (1) an object; |
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| 179 | + | 24 (2) a structure; |
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| 180 | + | 25 (3) a site; or |
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| 181 | + | 26 (4) a district; |
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| 182 | + | 27 that is included in or eligible for inclusion in the National Register |
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| 183 | + | 28 of Historic Places. |
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| 184 | + | 29 SECTION 7. IC 14-31-4 IS ADDED TO THE INDIANA CODE AS |
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| 185 | + | 30 A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY |
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| 186 | + | 31 1, 2025]: |
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| 187 | + | 32 Chapter 4. Submerged Lands Preserves |
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| 188 | + | 33 Sec. 1. The purposes of this chapter are to: |
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| 189 | + | 34 (1) fulfill the requirements to be met by the state under the |
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| 190 | + | 35 federal Abandoned Shipwreck Act of 1987; and |
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| 191 | + | 36 (2) provide special protection in perpetuity for abandoned |
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| 192 | + | 37 property and features and formations in: |
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| 193 | + | 38 (A) Lake Michigan; or |
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| 194 | + | 39 (B) the Ohio River; |
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| 195 | + | 40 that have historical, archeological, recreational, ecological, |
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| 196 | + | 41 geological, environmental, educational, scenic, or scientific |
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| 197 | + | 42 value. |
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| 198 | + | EH 1616—LS 7190/DI 148 5 |
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| 199 | + | 1 Sec. 2. (a) The department may establish a submerged lands |
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| 200 | + | 2 preserve for any area of submerged lands in Lake Michigan or the |
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| 201 | + | 3 Ohio River that: |
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| 202 | + | 4 (1) contains: |
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| 203 | + | 5 (A) a watercraft; or |
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| 204 | + | 6 (B) an aircraft; |
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| 205 | + | 7 of historical value; |
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| 206 | + | 8 (2) contains: |
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| 207 | + | 9 (A) a watercraft; or |
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| 208 | + | 10 (B) an aircraft; |
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| 209 | + | 11 constituting abandoned property; or |
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| 210 | + | 12 (3) contains other features of historical, archeological, |
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| 211 | + | 13 recreational, ecological, geological, environmental, |
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| 212 | + | 14 educational, scenic, or scientific value. |
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| 213 | + | 15 (b) When establishing a submerged lands preserve, the |
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| 214 | + | 16 department shall consider whether creating the preserve is |
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| 215 | + | 17 necessary to: |
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| 216 | + | 18 (1) protect either abandoned property possessing historical or |
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| 217 | + | 19 recreational value; or |
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| 218 | + | 20 (2) protect significant underwater geological or |
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| 219 | + | 21 environmental features. |
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| 220 | + | 22 (c) Each submerged lands preserve established must encompass |
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| 221 | + | 23 the designated submerged land area and extend upward to include |
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| 222 | + | 24 the surface of the water. |
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| 223 | + | 25 (d) Within each submerged lands preserve established, the |
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| 224 | + | 26 department shall govern access to and use of the submerged lands |
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| 225 | + | 27 preserve, including regulating or prohibiting the alteration, |
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| 226 | + | 28 destruction, or removal of abandoned property, features, or |
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| 227 | + | 29 formations within a preserve. |
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| 228 | + | 30 (e) The department may adopt rules under IC 4-22-2 to |
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| 229 | + | 31 implement this chapter. |
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| 230 | + | 32 Sec. 3. If a nature preserve dedicated under IC 14-31-1 includes |
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| 231 | + | 33 abandoned property, the department shall reclassify the nature |
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| 232 | + | 34 preserve as a submerged lands preserve. |
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| 233 | + | 35 SECTION 8. [EFFECTIVE JULY 1, 2025] (a) IC 6-3.1-22-15(b) |
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| 234 | + | 36 and IC 6-3.1-22-15(c), both as added by this act, apply to credits |
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| 235 | + | 37 first awardable after March 9, 2025. |
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| 236 | + | 38 (b) This SECTION expires July 1, 2028. |
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| 237 | + | 39 SECTION 9. [EFFECTIVE JULY 1, 2025] (a) The legislative |
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| 238 | + | 40 council is urged to assign to an appropriate interim study |
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| 239 | + | 41 committee the topic of studying the economic value of public land |
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| 240 | + | 42 for recreation in Indiana. |
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| 241 | + | EH 1616—LS 7190/DI 148 6 |
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| 242 | + | 1 (b) The study described in subsection (a) must include all of the |
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| 243 | + | 2 following: |
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| 244 | + | 3 (1) The direct and indirect economic impacts of public |
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| 245 | + | 4 recreational lands on local and regional economies. |
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| 246 | + | 5 (2) Tourism, employment, and small business development |
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| 247 | + | 6 associated with recreational use of public lands. |
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| 248 | + | 7 (3) The value of ecosystem services and health benefits |
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| 249 | + | 8 provided through recreational access to public lands. |
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| 250 | + | 9 (4) Best practices from other states in valuing public land |
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| 251 | + | 10 used for outdoor recreation. |
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| 252 | + | 11 (c) This SECTION expires December 31, 2025. |
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| 253 | + | EH 1616—LS 7190/DI 148 7 |
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| 254 | + | COMMITTEE REPORT |
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| 255 | + | Mr. Speaker: Your Committee on Natural Resources, to which was |
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| 256 | + | referred House Bill 1616, has had the same under consideration and |
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| 257 | + | begs leave to report the same back to the House with the |
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| 258 | + | recommendation that said bill do pass. |
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| 259 | + | (Reference is to HB 1616 as introduced.) |
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| 260 | + | LINDAUER |
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| 261 | + | Committee Vote: Yeas 10, Nays 0 |
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| 262 | + | _____ |
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| 263 | + | HOUSE MOTION |
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| 264 | + | Mr. Speaker: I move that House Bill 1616 be amended to read as |
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| 265 | + | follows: |
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| 266 | + | Page 1, delete lines 1 through 17, begin a new paragraph and insert: |
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| 267 | + | "SECTION 1. IC 6-1.1-24-3, AS AMENDED BY P.L.27-2023, |
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119 | | - | carried forward as set forth in section 14 of this chapter. |
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120 | | - | SECTION 5. IC 14-8-2-1.1 IS ADDED TO THE INDIANA CODE |
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121 | | - | AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY |
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122 | | - | HEA 1616 — Concur 4 |
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123 | | - | 1, 2025]: Sec. 1.1. "Abandoned property", for purposes of |
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124 | | - | IC 14-31-4, means: |
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125 | | - | (1) a submerged aircraft; |
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126 | | - | (2) a submerged watercraft, including a ship, boat, canoe, |
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127 | | - | skiff, raft, or barge; |
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128 | | - | (3) the rigging, gear, fittings, trappings, and equipment of a |
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129 | | - | submerged aircraft or watercraft; |
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130 | | - | (4) the personal property of the officers, crew, and passengers |
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131 | | - | of a submerged aircraft or watercraft; or |
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132 | | - | (5) the cargo of a submerged aircraft or watercraft that has |
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133 | | - | been deserted, relinquished, cast away, or left behind; |
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134 | | - | for which attempts at reclamation have been abandoned by the |
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135 | | - | owners and insurers. |
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136 | | - | SECTION 6. IC 14-8-2-126.5 IS ADDED TO THE INDIANA |
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137 | | - | CODE AS A NEW SECTION TO READ AS FOLLOWS |
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138 | | - | [EFFECTIVE JULY 1, 2025]: Sec. 126.5. "Historical value", for |
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139 | | - | purposes of IC 14-31-4, means the quality of significance |
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140 | | - | exemplified by: |
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141 | | - | (1) an object; |
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142 | | - | (2) a structure; |
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143 | | - | (3) a site; or |
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144 | | - | (4) a district; |
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145 | | - | that is included in or eligible for inclusion in the National Register |
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146 | | - | of Historic Places. |
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147 | | - | SECTION 7. IC 14-31-4 IS ADDED TO THE INDIANA CODE AS |
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148 | | - | A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY |
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149 | | - | 1, 2025]: |
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150 | | - | Chapter 4. Submerged Lands Preserves |
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151 | | - | Sec. 1. The purposes of this chapter are to: |
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152 | | - | (1) fulfill the requirements to be met by the state under the |
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153 | | - | federal Abandoned Shipwreck Act of 1987; and |
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154 | | - | (2) provide special protection in perpetuity for abandoned |
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155 | | - | property and features and formations in: |
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156 | | - | (A) Lake Michigan; or |
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157 | | - | (B) the Ohio River; |
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158 | | - | that have historical, archeological, recreational, ecological, |
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159 | | - | geological, environmental, educational, scenic, or scientific |
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160 | | - | value. |
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161 | | - | Sec. 2. (a) The department may establish a submerged lands |
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162 | | - | preserve for any area of submerged lands in Lake Michigan or the |
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163 | | - | Ohio River that: |
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164 | | - | (1) contains: |
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165 | | - | HEA 1616 — Concur 5 |
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166 | | - | (A) a watercraft; or |
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167 | | - | (B) an aircraft; |
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168 | | - | of historical value; |
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169 | | - | (2) contains: |
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170 | | - | (A) a watercraft; or |
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171 | | - | (B) an aircraft; |
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172 | | - | constituting abandoned property; or |
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173 | | - | (3) contains other features of historical, archeological, |
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174 | | - | recreational, ecological, geological, environmental, |
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175 | | - | educational, scenic, or scientific value. |
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176 | | - | (b) When establishing a submerged lands preserve, the |
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177 | | - | department shall consider whether creating the preserve is |
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178 | | - | necessary to: |
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179 | | - | (1) protect either abandoned property possessing historical or |
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180 | | - | recreational value; or |
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181 | | - | (2) protect significant underwater geological or |
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182 | | - | environmental features. |
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183 | | - | (c) Each submerged lands preserve established must encompass |
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184 | | - | the designated submerged land area and extend upward to include |
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185 | | - | the surface of the water. |
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186 | | - | (d) Within each submerged lands preserve established, the |
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187 | | - | department shall govern access to and use of the submerged lands |
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188 | | - | preserve, including regulating or prohibiting the alteration, |
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189 | | - | destruction, or removal of abandoned property, features, or |
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190 | | - | formations within a preserve. |
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191 | | - | (e) The department may adopt rules under IC 4-22-2 to |
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192 | | - | implement this chapter. |
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193 | | - | Sec. 3. If a nature preserve dedicated under IC 14-31-1 includes |
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194 | | - | abandoned property, the department shall reclassify the nature |
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195 | | - | preserve as a submerged lands preserve. |
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196 | | - | SECTION 8. [EFFECTIVE JULY 1, 2025] (a) IC 6-3.1-22-15(b) |
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| 404 | + | carried forward as set forth in section 14 of this chapter.". |
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| 405 | + | Page 2, delete lines 40 through 42. |
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| 406 | + | Page 3, delete lines 1 through 15. |
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| 407 | + | Page 5, after line 5, begin a new paragraph and insert: |
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| 408 | + | "SECTION 6. [EFFECTIVE JULY 1, 2025] (a) IC 6-3.1-22-15(b) |
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