Indiana 2025 Regular Session

Indiana Senate Bill SB0039 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	Introduced Version
3	3	SENATE BILL No. 39
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 36-10.
7	7	Synopsis: Referendum property tax levy for parks. Allows a municipal
8	8	legislative body to adopt a resolution to place a referendum on the
9	9	ballot to impose a capital projects referendum tax levy (capital projects
10	10	referendum levy) to pay for capital expenditures incurred by the
11	11	municipal park district. Requires a municipal legislative body to certify
12	12	a copy of: (1) the resolution to place a referendum for a capital projects
13	13	referendum levy on the ballot; and (2) the language for the question; to
14	14	the department of local government finance for review and approval.
15	15	Specifies that if the voters approve the capital projects referendum
16	16	levy, the maximum term of the capital projects referendum levy is eight
17	17	years. Allows a capital projects referendum levy to be reimposed or
18	18	extended. Provides that during the period beginning with the adoption
19	19	of a resolution by a municipal legislative body to place a capital
20	20	projects referendum levy question on the ballot and continuing through
21	21	the day on which the referendum is submitted to the voters, neither the
22	22	municipal legislative body nor the municipal park district may promote
23	23	a position on the referendum by taking certain actions. Provides that
24	24	specified elected or appointed municipal officials may discuss and
25	25	personally advocate a position on a capital projects referendum levy
26	26	outside a park's or park facility's regular operating hours as long as
27	27	public funds are not used. Sets forth when a referendum is to be held
28	28	and specifies various duties for the: (1) clerk of the circuit court with
29	29	(Continued next page)
30	30	Effective: July 1, 2025.
31	31	Ford J.D.
32	32	January 8, 2025, read first time and referred to Committee on Local Government.
33	33	2025 IN 39—LS 6198/DI 129 Digest Continued
34	34	respect to the referendum; and (2) county auditor, including: (A)
35	35	determining the estimated average percentage of property tax increase
36	36	on property owners in the municipal park district that must be included
37	37	on the question; and (B) distribution of proceeds attributable to
38	38	property taxes imposed after being approved by the voters in a
39	39	referendum to the municipal park district. Places limitations on: (1)
40	40	holding successive capital projects referendum levies if a referendum
41	41	is approved by the voters in a calendar year; and (2) the simultaneous
42	42	imposition of more than one additional capital projects referendum levy
43	43	approved in a subsequent referendum when a municipal park district
44	44	is already imposing a referendum. Requires the municipal park board
45	45	to establish a capital projects referendum tax levy fund (fund) if the
46	46	voters approve the capital projects referendum levy. Specifies that
47	47	money in the fund may be used only for capital expenditures, including
48	48	the acquisition of land, incurred by the municipal park district.
49	49	2025 IN 39—LS 6198/DI 1292025 IN 39—LS 6198/DI 129 Introduced
50	50	First Regular Session of the 124th General Assembly (2025)
51	51	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
52	52	Constitution) is being amended, the text of the existing provision will appear in this style type,
53	53	additions will appear in this style type, and deletions will appear in this style type.
54	54	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
55	55	provision adopted), the text of the new provision will appear in this style type. Also, the
56	56	word NEW will appear in that style type in the introductory clause of each SECTION that adds
57	57	a new provision to the Indiana Code or the Indiana Constitution.
58	58	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
59	59	between statutes enacted by the 2024 Regular Session of the General Assembly.
60	60	SENATE BILL No. 39
61	61	A BILL FOR AN ACT to amend the Indiana Code concerning
62	62	taxation.
63	63	Be it enacted by the General Assembly of the State of Indiana:
64	64	1 SECTION 1. IC 36-10-5-6 IS ADDED TO THE INDIANA CODE
65	65	2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
66	66	3 1, 2025]: Sec. 6. (a) This section applies to all municipalities
67	67	4 authorized to impose a levy under IC 36-10-5.5 for the municipal
68	68	5 park district.
69	69	6 (b) The following definitions apply throughout this section:
70	70	7 (1) "Fund" refers to a capital projects referendum tax levy
71	71	8 fund established under subsection (c).
72	72	9 (2) "Levy" refers to a property tax levy imposed under
73	73	10 IC 36-10-5.5 for the fund.
74	74	11 (c) The board of each municipal park district for which a levy
75	75	12 is approved under IC 36-10-5.5 shall establish a capital projects
76	76	13 referendum tax levy fund.
77	77	14 (d) Property tax collections from a levy shall be deposited in the
78	78	15 fund.
79	79	16 (e) Money in the fund may be used only for capital expenditures,
80	80	17 including the acquisition of land, incurred by the municipal park
81	81	2025 IN 39—LS 6198/DI 129 2
82	82	1 district.
83	83	2 SECTION 2. IC 36-10-5.5 IS ADDED TO THE INDIANA CODE
84	84	3 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
85	85	4 JULY 1, 2025]:
86	86	5 Chapter 5.5. Municipal Park District Referendum Tax Levy
87	87	6 Sec. 1. This chapter applies to all municipalities.
88	88	7 Sec. 2. The following definitions apply throughout this chapter:
89	89	8 (1) "Board" means:
90	90	9 (A) a municipal park board established under IC 36-10-3;
91	91	10 (B) a city park board established under IC 36-10-4;
92	92	11 (C) a municipal park authority established under
93	93	12 IC 36-10-5; or
94	94	13 (D) another municipal park board established under
95	95	14 another statute authorizing the establishment of a
96	96	15 municipal park board.
97	97	16 (2) "Fund" refers to the capital projects referendum tax levy
98	98	17 fund.
99	99	18 (3) "Levy" refers to the property tax levy imposed under this
100	100	19 chapter.
101	101	20 (4) "Park department" means a municipal department
102	102	21 established under IC 36-10-3, IC 36-10-4, or another statute
103	103	22 authorizing the establishment of a municipal park
104	104	23 department.
105	105	24 (5) "Park district" means the area within the jurisdiction of
106	106	25 a park department.
107	107	26 (6) "Referendum" refers to a referendum under this chapter.
108	108	27 (7) "Resolution to extend a referendum levy" refers to a
109	109	28 resolution adopted under sections 4 and 5 of this chapter to
110	110	29 place a referendum on the ballot requesting authority to
111	111	30 continue imposing a tax rate, which is the same as or lower
112	112	31 than the tax rate previously approved by the voters of the
113	113	32 park district.
114	114	33 Sec. 3. A municipal legislative body may impose a capital
115	115	34 projects referendum tax levy for the municipal park district's fund
116	116	35 in the amount allowed under sections 4 through 17 of this chapter.
117	117	36 Sec. 4. (a) Subject to subsection (c) and this chapter, the
118	118	37 municipal legislative body may adopt a resolution to place a
119	119	38 referendum under this chapter on the ballot for either of the
120	120	39 following purposes:
121	121	40 (1) The municipal legislative body, in consultation with the
122	122	41 park district's board, determines that the park district cannot,
123	123	42 in a calendar year, carry out its park purposes unless it
124	124	2025 IN 39—LS 6198/DI 129 3
125	125	1 imposes a referendum tax levy under this chapter.
126	126	2 (2) The municipal legislative body, in consultation with the
127	127	3 park district's board, determines that a referendum tax levy
128	128	4 under this chapter should be imposed to replace property tax
129	129	5 revenue that the park district will not receive because of the
130	130	6 application of the credit under IC 6-1.1-20.6.
131	131	7 (b) The municipal legislative body shall certify a copy of the
132	132	8 resolution to place a referendum on the ballot to the following:
133	133	9 (1) The department of local government finance, including:
134	134	10 (A) the language for the question required by section 7 of
135	135	11 this chapter, or in the case of a resolution to extend a
136	136	12 referendum levy certified to the department of local
137	137	13 government finance, section 8 of this chapter; and
138	138	14 (B) a copy of the revenue spending plan adopted under
139	139	15 subsection (c).
140	140	16 The language of the public question must include the
141	141	17 estimated average percentage increases certified by the
142	142	18 county auditor under section 7(d) or 8(f) of this chapter, as
143	143	19 applicable. The municipal legislative body shall also provide
144	144	20 the county auditor's certification described in section 7(d) or
145	145	21 8(f) of this chapter, as applicable. The department of local
146	146	22 government finance shall post the values certified by the
147	147	23 county auditor to the department's website. The department
148	148	24 of local government finance shall review the language for
149	149	25 compliance with section 7 or 8 of this chapter, whichever is
150	150	26 applicable, and either approve or reject the language. The
151	151	27 department of local government finance shall send its decision
152	152	28 to the municipal legislative body not more than ten (10) days
153	153	29 after both the certification of the county auditor described in
154	154	30 section 7(d) or 8(f) of this chapter, as applicable, and the
155	155	31 resolution are submitted to the department. If the language is
156	156	32 approved, the municipal legislative body shall certify a copy
157	157	33 of the resolution, including the language for the question and
158	158	34 the department of local government finance's approval.
159	159	35 (2) The county fiscal body of each county in which the park
160	160	36 district is located, for informational purposes only.
161	161	37 (3) The circuit court clerk of each county in which the park
162	162	38 district is located.
163	163	39 (c) As part of the resolution described in subsection (a), the
164	164	40 municipal legislative body, in consultation with the park district's
165	165	41 board, shall adopt a revenue spending plan for the proposed
166	166	42 referendum tax levy that includes:
167	167	2025 IN 39—LS 6198/DI 129 4
168	168	1 (1) an estimate of the amount of annual revenue expected to
169	169	2 be collected if a levy is imposed under this chapter;
170	170	3 (2) the specific purposes for which the revenue collected from
171	171	4 a levy imposed under this chapter will be used; and
172	172	5 (3) an estimate of the annual dollar amounts that will be
173	173	6 expended for each purpose described in subdivision (2).
174	174	7 (d) The park district shall specify in its proposed budget the
175	175	8 revenue spending plan adopted under subsection (c) and annually
176	176	9 present the revenue spending plan at its public hearing on the
177	177	10 proposed budget under IC 6-1.1-17-3.
178	178	11 Sec. 5. A resolution to extend a referendum levy must be:
179	179	12 (1) adopted by the municipal legislative body; and
180	180	13 (2) approved in a referendum under this chapter;
181	181	14 before December 31 of the final calendar year in which the
182	182	15 previously approved referendum levy for the park district is
183	183	16 imposed under this chapter.
184	184	17 Sec. 6. A capital projects referendum tax levy under this chapter
185	185	18 may be put into effect only if a majority of the individuals who vote
186	186	19 in a referendum that is conducted in accordance with this section
187	187	20 and sections 7 through 17 of this chapter approves the appellant
188	188	21 municipal legislative body's making a levy for the park district for
189	189	22 the ensuing calendar year.
190	190	23 Sec. 7. (a) The question to be submitted to the voters in the
191	191	24 referendum must read as follows:
192	192	25 "Shall the ____ (insert the name of the municipal park
193	193	26 district) increase property taxes paid to the park district by
194	194	27 homeowners and businesses for _____ (insert number of
195	195	28 years) years immediately following the holding of the
196	196	29 referendum for the purpose of funding ______ (insert short
197	197	30 description of purposes)? If this public question is approved
198	198	31 by the voters, the average property tax paid to parks per year
199	199	32 on a residence would increase by ______% (insert the
200	200	33 estimated average percentage of property tax increase paid to
201	201	34 parks on a residence within the park district as determined
202	202	35 under subsection (b)) and the average property tax paid to
203	203	36 parks per year on a business property would increase by
204	204	37 ______% (insert the estimated average percentage of
205	205	38 property tax increase paid to parks on a business property
206	206	39 within the park district as determined under subsection (c)).
207	207	40 The most recent property tax referendum proposed by the
208	208	41 municipal legislative body for the park district was held in
209	209	42 ______ (insert year) and ________ (insert whether the
210	210	2025 IN 39—LS 6198/DI 129 5
211	211	1 measure passed or failed).".
212	212	2 (b) At the request of the municipal legislative body that
213	213	3 proposes to impose property taxes for the park district under this
214	214	4 chapter, the county auditor of the county in which the park district
215	215	5 is located shall determine the estimated average percentage of
216	216	6 property tax increase on a homestead to be paid to parks that must
217	217	7 be included in the public question under subsection (a) as follows:
218	218	8 STEP ONE: Determine the average assessed value of a
219	219	9 homestead located within the park district.
220	220	10 STEP TWO: For purposes of determining the net assessed
221	221	11 value of the average homestead located within the park
222	222	12 district subtract:
223	223	13 (A) an amount for the homestead standard deduction
224	224	14 under IC 6-1.1-12-37 as if the homestead described in
225	225	15 STEP ONE was eligible for the deduction; and
226	226	16 (B) an amount for the supplemental homestead deduction
227	227	17 under IC 6-1.1-12-37.5 as if the homestead described in
228	228	18 STEP ONE was eligible for the deduction;
229	229	19 from the result of STEP ONE.
230	230	20 STEP THREE: Divide the result of STEP TWO by one
231	231	21 hundred (100).
232	232	22 STEP FOUR: Determine the overall average tax rate per one
233	233	23 hundred dollars ($100) of assessed valuation for the current
234	234	24 year imposed on property located within the park district.
235	235	25 STEP FIVE: For purposes of determining net property tax
236	236	26 liability of the average homestead located within the park
237	237	27 district:
238	238	28 (A) multiply the result of STEP THREE by the result of
239	239	29 STEP FOUR; and
240	240	30 (B) as appropriate, apply any currently applicable county
241	241	31 property tax credit rates and the credit for excessive
242	242	32 property taxes under IC 6-1.1-20.6-7.5(a)(1).
243	243	33 STEP SIX: Determine the amount of the park district's part
244	244	34 of the result determined in STEP FIVE.
245	245	35 STEP SEVEN: Multiply:
246	246	36 (A) the tax rate that will be imposed if the public question
247	247	37 is approved by the voters; by
248	248	38 (B) the result of STEP THREE.
249	249	39 STEP EIGHT: Divide the result of STEP SEVEN by the result
250	250	40 of STEP SIX, expressed as a percentage.
251	251	41 (c) At the request of the municipal legislative body that proposes
252	252	42 to impose property taxes for the park district under this chapter,
253	253	2025 IN 39—LS 6198/DI 129 6
254	254	1 the county auditor of the county in which the park district is
255	255	2 located shall determine the estimated average percentage of
256	256	3 property tax increase on a business property to be paid to parks
257	257	4 that must be included in the public question under subsection (a)
258	258	5 as follows:
259	259	6 STEP ONE: Determine the average assessed value of business
260	260	7 property located within the park district.
261	261	8 STEP TWO: Divide the result of STEP ONE by one hundred
262	262	9 (100).
263	263	10 STEP THREE: Determine the overall average tax rate per
264	264	11 one hundred dollars ($100) of assessed valuation for the
265	265	12 current year imposed on property located within the park
266	266	13 district.
267	267	14 STEP FOUR: For purposes of determining net property tax
268	268	15 liability of the average business property located within the
269	269	16 park district:
270	270	17 (A) multiply the result of STEP TWO by the result of
271	271	18 STEP THREE; and
272	272	19 (B) as appropriate, apply any currently applicable county
273	273	20 property tax credit rates and the credit for excessive
274	274	21 property taxes under IC 6-1.1-20.6-7.5 as if the applicable
275	275	22 percentage were three percent (3%).
276	276	23 STEP FIVE: Determine the amount of the park district's part
277	277	24 of the result determined in STEP FOUR.
278	278	25 STEP SIX: Multiply:
279	279	26 (A) the result of STEP TWO; by
280	280	27 (B) the tax rate that will be imposed if the public question
281	281	28 is approved by the voters.
282	282	29 STEP SEVEN: Divide the result of STEP SIX by the result of
283	283	30 STEP FIVE, expressed as a percentage.
284	284	31 (d) The county auditor shall certify the estimated average
285	285	32 percentage of property tax increase on a homestead to be paid to
286	286	33 parks determined under subsection (b), and the estimated average
287	287	34 percentage of property tax increase on a business property to be
288	288	35 paid to parks determined under subsection (c), in a manner
289	289	36 prescribed by the department of local government finance, and
290	290	37 provide the certification to the municipal legislative body that
291	291	38 proposes to impose property taxes for the park district.
292	292	39 Sec. 8. (a) This section applies only to a referendum to allow a
293	293	40 municipal legislative body to extend a referendum levy.
294	294	41 (b) The question to be submitted to the voters in the referendum
295	295	42 must read as follows:
296	296	2025 IN 39—LS 6198/DI 129 7
297	297	1 "Shall the municipal park district continue to impose
298	298	2 increased property taxes paid to the park district by
299	299	3 homeowners and businesses for _____ (insert number of
300	300	4 years) years immediately following the holding of the
301	301	5 referendum for the purpose of funding ______ (insert short
302	302	6 description of purposes)? The property tax increase requested
303	303	7 in this referendum was originally approved by the voters in
304	304	8 _______ (insert the year in which the referendum tax levy was
305	305	9 approved) and if extended will increase the average property
306	306	10 tax paid to the park district per year on a residence within the
307	307	11 park district by ______% (insert the estimated average
308	308	12 percentage of property tax increase on a residence within the
309	309	13 park district) and if extended will increase the average
310	310	14 property tax paid to the park district per year on a business
311	311	15 property within the park district by ______% (insert the
312	312	16 estimated average percentage of property tax increase on a
313	313	17 business within the park district.".
314	314	18 (c) The number of years for which a referendum tax levy may
315	315	19 be extended if the public question under this section is approved
316	316	20 may not exceed eight (8) years.
317	317	21 (d) At the request of the municipal legislative body that
318	318	22 proposes to impose property taxes for the park district under this
319	319	23 chapter, the county auditor of the county in which the park district
320	320	24 is located shall determine the estimated average percentage of
321	321	25 property tax increase on a homestead to be paid to the park district
322	322	26 that must be included in the public question under subsection (b)
323	323	27 as follows:
324	324	28 STEP ONE: Determine the average assessed value of a
325	325	29 homestead located within the park district.
326	326	30 STEP TWO: For purposes of determining the net assessed
327	327	31 value of the average homestead located within the park
328	328	32 district, subtract:
329	329	33 (A) an amount for the homestead standard deduction
330	330	34 under IC 6-1.1-12-37 as if the homestead described in
331	331	35 STEP ONE was eligible for the deduction; and
332	332	36 (B) an amount for the supplemental homestead deduction
333	333	37 under IC 6-1.1-12-37.5 as if the homestead described in
334	334	38 STEP ONE was eligible for the deduction;
335	335	39 from the result of STEP ONE.
336	336	40 STEP THREE: Divide the result of STEP TWO by one
337	337	41 hundred (100).
338	338	42 STEP FOUR: Determine the overall average tax rate per one
339	339	2025 IN 39—LS 6198/DI 129 8
340	340	1 hundred dollars ($100) of assessed valuation for the current
341	341	2 year imposed on property located within the park district.
342	342	3 STEP FIVE: For purposes of determining net property tax
343	343	4 liability of the average homestead located within the park
344	344	5 district:
345	345	6 (A) multiply the result of STEP THREE by the result of
346	346	7 STEP FOUR; and
347	347	8 (B) as appropriate, apply any currently applicable county
348	348	9 property tax credit rates and the credit for excessive
349	349	10 property taxes under IC 6-1.1-20.6-7.5(a)(1).
350	350	11 STEP SIX: Determine the amount of the park district's part
351	351	12 of the result determined in STEP FIVE.
352	352	13 STEP SEVEN: Multiply:
353	353	14 (A) the tax rate that will be imposed if the public question
354	354	15 is approved by the voters; by
355	355	16 (B) the result of STEP THREE.
356	356	17 STEP EIGHT: Divide the result of STEP SEVEN by the result
357	357	18 of STEP SIX, expressed as a percentage.
358	358	19 (e) At the request of the municipal legislative body that proposes
359	359	20 to impose property taxes for the park district under this chapter,
360	360	21 the county auditor of the county in which the park district is
361	361	22 located shall determine the estimated average percentage of
362	362	23 property tax increase on a business property to be paid to the park
363	363	24 district that must be included in the public question under
364	364	25 subsection (b) as follows:
365	365	26 STEP ONE: Determine the average assessed value of business
366	366	27 property located within the park district.
367	367	28 STEP TWO: Divide the result of STEP ONE by one hundred
368	368	29 (100).
369	369	30 STEP THREE: Determine the overall average tax rate per
370	370	31 one hundred dollars ($100) of assessed valuation for the
371	371	32 current year imposed on property located within the park
372	372	33 district.
373	373	34 STEP FOUR: For purposes of determining net property tax
374	374	35 liability of the average business property located within the
375	375	36 park district:
376	376	37 (A) multiply the result of STEP TWO by the result of
377	377	38 STEP THREE; and
378	378	39 (B) as appropriate, apply any currently applicable county
379	379	40 property tax credit rates and the credit for excessive
380	380	41 property taxes under IC 6-1.1-20.6-7.5 as if the applicable
381	381	42 percentage was three percent (3%).
382	382	2025 IN 39—LS 6198/DI 129 9
383	383	1 STEP FIVE: Determine the amount of the park district's part
384	384	2 of the result determined in STEP FOUR.
385	385	3 STEP SIX: Multiply:
386	386	4 (A) the result of STEP TWO; by
387	387	5 (B) the tax rate that will be imposed if the public question
388	388	6 is approved by the voters.
389	389	7 STEP SEVEN: Divide the result of STEP SIX by the result of
390	390	8 STEP FIVE, expressed as a percentage.
391	391	9 (f) The county auditor shall certify the estimated average
392	392	10 percentage of property tax increase on a homestead to be paid to
393	393	11 the park district determined under subsection (d), and the
394	394	12 estimated average percentage of property tax increase on a
395	395	13 business property to be paid to the park district determined under
396	396	14 subsection (e), in a manner prescribed by the department of local
397	397	15 government finance, and provide the certification to the municipal
398	398	16 legislative body that proposes to impose property taxes for the
399	399	17 park district.
400	400	18 Sec. 9. Except as provided in section 8(c) of this chapter, the
401	401	19 voters in a referendum may not approve a levy that is imposed for
402	402	20 more than eight (8) years. However, a levy may be reimposed or
403	403	21 extended under this chapter.
404	404	22 Sec. 10. Each circuit court clerk shall, upon receiving the
405	405	23 question certified by the municipal legislative body under this
406	406	24 chapter, call a meeting of the county election board to make
407	407	25 arrangements for the referendum.
408	408	26 Sec. 11. The county auditor shall distribute proceeds collected
409	409	27 from an allocation area (as defined in IC 6-1.1-21.2-3) that are
410	410	28 attributable to property taxes imposed after being approved by the
411	411	29 voters in a referendum to the park district for which the
412	412	30 referendum was conducted. The amount to be distributed to the
413	413	31 park district shall be treated as part of the referendum levy for
414	414	32 purposes of setting the park district's tax rates.
415	415	33 Sec. 12. (a) The referendum shall be held in the next primary
416	416	34 election, general election, or municipal election in which all the
417	417	35 registered voters who are residents of the appellant park district
418	418	36 are entitled to vote after certification of the question under
419	419	37 IC 3-10-9-3. The certification of the question must occur not later
420	420	38 than noon:
421	421	39 (1) seventy-four (74) days before a primary election if the
422	422	40 question is to be placed on the primary or municipal primary
423	423	41 election ballot; or
424	424	42 (2) August 1 if the question is to be placed on the general or
425	425	2025 IN 39—LS 6198/DI 129 10
426	426	1 municipal election ballot.
427	427	2 (b) If a primary election, general election, or municipal election
428	428	3 will not be held during the first year in which the public question
429	429	4 is eligible to be placed on the ballot under this chapter and if the
430	430	5 municipal legislative body requests the public question to be placed
431	431	6 on the ballot at a special election, the public question shall be
432	432	7 placed on the ballot at a special election to be held on the first
433	433	8 Tuesday after the first Monday in May or November of the year.
434	434	9 The certification must occur not later than noon:
435	435	10 (1) seventy-four (74) days before a special election to be held
436	436	11 in May (if the special election is to be held in May); or
437	437	12 (2) on August 1 (if the special election is to be held in
438	438	13 November).
439	439	14 (c) If the referendum is not conducted at a primary election,
440	440	15 general election, or municipal election, the appellant park district
441	441	16 in which the referendum is to be held shall pay all the costs of
442	442	17 holding the referendum.
443	443	18 Sec. 13. Each county election board shall cause:
444	444	19 (1) the question certified to the circuit court clerk by the
445	445	20 municipal legislative body to be placed on the ballot in the
446	446	21 form prescribed by IC 3-10-9-4; and
447	447	22 (2) an adequate supply of ballots and voting equipment to be
448	448	23 delivered to the precinct election board of each precinct in
449	449	24 which the referendum is to be held.
450	450	25 Sec. 14. (a) The individuals entitled to vote in the referendum
451	451	26 are all of the registered voters resident in the appellant park
452	452	27 district.
453	453	28 (b) An individual who changes residence from a location within
454	454	29 a park district to a location outside of the park district less than
455	455	30 thirty (30) days before an election under this chapter may not vote
456	456	31 on the public question.
457	457	32 Sec. 15. Each precinct election board shall count the affirmative
458	458	33 votes and the negative votes cast in the referendum and shall
459	459	34 certify those two (2) totals to the county election board of each
460	460	35 county in which the referendum is held. The circuit court clerk of
461	461	36 each county shall, immediately after the votes cast in the
462	462	37 referendum have been counted, certify the results of the
463	463	38 referendum to the department of local government finance. If a
464	464	39 majority of the individuals who voted in the referendum voted
465	465	40 "yes" on the referendum question:
466	466	41 (1) the department of local government finance shall promptly
467	467	42 notify the municipal legislative body that the park district is
468	468	2025 IN 39—LS 6198/DI 129 11
469	469	1 authorized to collect, for the calendar year that next follows
470	470	2 the calendar year in which the referendum is held, a levy not
471	471	3 greater than the amount approved in the referendum;
472	472	4 (2) the levy may be imposed for the number of calendar years
473	473	5 approved by the voters following the referendum for the park
474	474	6 district in which the referendum is held; and
475	475	7 (3) the board shall establish a fund under IC 36-10-5-6.
476	476	8 Sec. 16. A levy authorized under this chapter may not be
477	477	9 considered in the determination of any other property tax levy
478	478	10 imposed by the park district.
479	479	11 Sec. 17. (a) If a majority of the persons who voted in the
480	480	12 referendum did not vote "yes" on the referendum question:
481	481	13 (1) the municipal legislative body may not make any levy for
482	482	14 the park district's capital projects referendum tax levy fund;
483	483	15 and
484	484	16 (2) another referendum under this chapter may not be held
485	485	17 earlier than:
486	486	18 (A) except as provided in clause (B), seven hundred (700)
487	487	19 days after the date of the referendum; or
488	488	20 (B) three hundred fifty (350) days after the date of the
489	489	21 referendum, if a petition that meets the requirements of
490	490	22 subsection (b) is submitted to the county auditor.
491	491	23 (b) If a majority of the persons who voted in the referendum did
492	492	24 not vote "yes" on the referendum question, a petition may be
493	493	25 submitted to the county auditor to request that the limit under
494	494	26 subsection (a)(2)(B) apply to the holding of a subsequent
495	495	27 referendum by the municipal legislative body for the park district.
496	496	28 If such a petition is submitted to the county auditor and is signed
497	497	29 by the lesser of:
498	498	30 (1) five hundred (500) persons who are either owners of
499	499	31 property within the park district or registered voters residing
500	500	32 within the park district; or
501	501	33 (2) five percent (5%) of the registered voters residing within
502	502	34 the municipality;
503	503	35 the limit under subsection (a)(2)(B) applies to the holding of a
504	504	36 second referendum by the municipal legislative body for the park
505	505	37 district, and the limit under subsection (a)(2)(A) does not apply to
506	506	38 the holding of a second referendum by the municipal legislative
507	507	39 body for the park district.
508	508	40 Sec. 18. (a) If a referendum is approved by the voters in a park
509	509	41 district under this chapter in a calendar year, the municipal
510	510	42 legislative body may not place another referendum for the park
511	511	2025 IN 39—LS 6198/DI 129 12
512	512	1 district on the ballot under this chapter in the following calendar
513	513	2 year.
514	514	3 (b) Notwithstanding any other provision of this chapter and in
515	515	4 addition to the restriction specified in subsection (a), if a park
516	516	5 district imposes in a calendar year a referendum levy approved in
517	517	6 a referendum under this chapter, the municipal legislative body
518	518	7 may not simultaneously impose for the park district in that
519	519	8 calendar year more than one (1) additional referendum levy
520	520	9 approved in a subsequent referendum under this chapter.
521	521	10 Sec. 19. (a) Except as otherwise provided in this section, during
522	522	11 the period beginning with the adoption of a resolution by the
523	523	12 municipal legislative body to place a referendum under this
524	524	13 chapter on the ballot and continuing through the day on which the
525	525	14 referendum is submitted to the voters, neither the municipal
526	526	15 legislative body nor the park district's board may promote a
527	527	16 position on the referendum by doing any of the following:
528	528	17 (1) Using facilities or equipment, including mail and
529	529	18 messaging systems, owned by the municipality or park district
530	530	19 to promote a position on the referendum, unless equal access
531	531	20 to the facilities or equipment is given to persons with a
532	532	21 position opposite to that of the municipality or park district.
533	533	22 (2) Making an expenditure of money from a fund controlled
534	534	23 by the municipality or park district to promote a position on
535	535	24 the referendum.
536	536	25 (3) Using an employee to promote a position on the
537	537	26 referendum during the employee's normal working hours or
538	538	27 paid overtime, or otherwise compelling an employee to
539	539	28 promote a position on the referendum at any time. However,
540	540	29 if a person described in subsection (c) is advocating for or
541	541	30 against a position on the referendum or discussing the
542	542	31 referendum as authorized under subsection (c), an employee
543	543	32 of the municipality or park district may assist the person in
544	544	33 presenting information on the referendum, if requested to do
545	545	34 so by the person described in subsection (c).
546	546	35 However, this section does not prohibit an official or employee of
547	547	36 the municipality or park district from carrying out duties with
548	548	37 respect to a referendum that are part of the normal and regular
549	549	38 conduct of the official's or employee's office or agency, including
550	550	39 the furnishing of factual information regarding the referendum in
551	551	40 response to inquiries from any person.
552	552	41 (b) This subsection does not apply to:
553	553	42 (1) a personal expenditure to promote a position on a local
554	554	2025 IN 39—LS 6198/DI 129 13
555	555	1 public question by an employee of a municipality or park
556	556	2 district whose employment is governed by a collective
557	557	3 bargaining contract or an employment contract; or
558	558	4 (2) an expenditure to promote a position on a local public
559	559	5 question by a person or an organization that has a contract or
560	560	6 an arrangement, whether formal or informal, with the
561	561	7 municipality or park district solely for the use of the
562	562	8 municipality's or park district's facilities.
563	563	9 A person or an organization that has a contract or arrangement,
564	564	10 whether formal or informal, with a municipality or park district to
565	565	11 provide goods or services to the municipality or park district may
566	566	12 not spend any money to promote a position on the referendum. A
567	567	13 person or an organization that violates this subsection commits a
568	568	14 Class A infraction.
569	569	15 (c) Notwithstanding any other law, a member of the municipal
570	570	16 legislative body, board member, parks and recreation
571	571	17 superintendent, parks and recreation assistant superintendent, or
572	572	18 fiscal officer for the municipality or park district may at any time:
573	573	19 (1) personally advocate for or against a position on a
574	574	20 referendum; or
575	575	21 (2) discuss the referendum with any individual, group, or
576	576	22 organization or personally advocate for or against a position
577	577	23 on a referendum before any individual, group, or
578	578	24 organization;
579	579	25 so long as it is not done by using public funds. Advocacy or
580	580	26 discussion allowed under this subsection is not considered a use of
581	581	27 public funds. However, this subsection does not authorize or apply
582	582	28 to advocacy or discussion by a member of the municipal legislative
583	583	29 body, board member, parks and recreation superintendent, parks
584	584	30 and recreation assistant superintendent, or fiscal officer for the
585	585	31 municipality or park district to or with park patrons that occurs
586	586	32 during a park's or park facility's regular operating hours.
587	587	2025 IN 39—LS 6198/DI 129