Introduced Version
SENATE BILL No. 39
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 36-10.
Synopsis: Referendum property tax levy for parks. Allows a municipal
legislative body to adopt a resolution to place a referendum on the
ballot to impose a capital projects referendum tax levy (capital projects
referendum levy) to pay for capital expenditures incurred by the
municipal park district. Requires a municipal legislative body to certify
a copy of: (1) the resolution to place a referendum for a capital projects
referendum levy on the ballot; and (2) the language for the question; to
the department of local government finance for review and approval.
Specifies that if the voters approve the capital projects referendum
levy, the maximum term of the capital projects referendum levy is eight
years. Allows a capital projects referendum levy to be reimposed or
extended. Provides that during the period beginning with the adoption
of a resolution by a municipal legislative body to place a capital
projects referendum levy question on the ballot and continuing through
the day on which the referendum is submitted to the voters, neither the
municipal legislative body nor the municipal park district may promote
a position on the referendum by taking certain actions. Provides that
specified elected or appointed municipal officials may discuss and
personally advocate a position on a capital projects referendum levy
outside a park's or park facility's regular operating hours as long as
public funds are not used. Sets forth when a referendum is to be held
and specifies various duties for the: (1) clerk of the circuit court with
(Continued next page)
Effective: July 1, 2025.
Ford J.D.
January 8, 2025, read first time and referred to Committee on Local Government.
2025 IN 39—LS 6198/DI 129 Digest Continued
respect to the referendum; and (2) county auditor, including: (A)
determining the estimated average percentage of property tax increase
on property owners in the municipal park district that must be included
on the question; and (B) distribution of proceeds attributable to
property taxes imposed after being approved by the voters in a
referendum to the municipal park district. Places limitations on: (1)
holding successive capital projects referendum levies if a referendum
is approved by the voters in a calendar year; and (2) the simultaneous
imposition of more than one additional capital projects referendum levy
approved in a subsequent referendum when a municipal park district
is already imposing a referendum. Requires the municipal park board
to establish a capital projects referendum tax levy fund (fund) if the
voters approve the capital projects referendum levy. Specifies that
money in the fund may be used only for capital expenditures, including
the acquisition of land, incurred by the municipal park district.
2025 IN 39—LS 6198/DI 1292025 IN 39—LS 6198/DI 129 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.
SENATE BILL No. 39
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 36-10-5-6 IS ADDED TO THE INDIANA CODE
2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
3 1, 2025]: Sec. 6. (a) This section applies to all municipalities
4 authorized to impose a levy under IC 36-10-5.5 for the municipal
5 park district.
6 (b) The following definitions apply throughout this section:
7 (1) "Fund" refers to a capital projects referendum tax levy
8 fund established under subsection (c).
9 (2) "Levy" refers to a property tax levy imposed under
10 IC 36-10-5.5 for the fund.
11 (c) The board of each municipal park district for which a levy
12 is approved under IC 36-10-5.5 shall establish a capital projects
13 referendum tax levy fund.
14 (d) Property tax collections from a levy shall be deposited in the
15 fund.
16 (e) Money in the fund may be used only for capital expenditures,
17 including the acquisition of land, incurred by the municipal park
2025 IN 39—LS 6198/DI 129 2
1 district.
2 SECTION 2. IC 36-10-5.5 IS ADDED TO THE INDIANA CODE
3 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
4 JULY 1, 2025]:
5 Chapter 5.5. Municipal Park District Referendum Tax Levy
6 Sec. 1. This chapter applies to all municipalities.
7 Sec. 2. The following definitions apply throughout this chapter:
8 (1) "Board" means:
9 (A) a municipal park board established under IC 36-10-3;
10 (B) a city park board established under IC 36-10-4;
11 (C) a municipal park authority established under
12 IC 36-10-5; or
13 (D) another municipal park board established under
14 another statute authorizing the establishment of a
15 municipal park board.
16 (2) "Fund" refers to the capital projects referendum tax levy
17 fund.
18 (3) "Levy" refers to the property tax levy imposed under this
19 chapter.
20 (4) "Park department" means a municipal department
21 established under IC 36-10-3, IC 36-10-4, or another statute
22 authorizing the establishment of a municipal park
23 department.
24 (5) "Park district" means the area within the jurisdiction of
25 a park department.
26 (6) "Referendum" refers to a referendum under this chapter.
27 (7) "Resolution to extend a referendum levy" refers to a
28 resolution adopted under sections 4 and 5 of this chapter to
29 place a referendum on the ballot requesting authority to
30 continue imposing a tax rate, which is the same as or lower
31 than the tax rate previously approved by the voters of the
32 park district.
33 Sec. 3. A municipal legislative body may impose a capital
34 projects referendum tax levy for the municipal park district's fund
35 in the amount allowed under sections 4 through 17 of this chapter.
36 Sec. 4. (a) Subject to subsection (c) and this chapter, the
37 municipal legislative body may adopt a resolution to place a
38 referendum under this chapter on the ballot for either of the
39 following purposes:
40 (1) The municipal legislative body, in consultation with the
41 park district's board, determines that the park district cannot,
42 in a calendar year, carry out its park purposes unless it
2025 IN 39—LS 6198/DI 129 3
1 imposes a referendum tax levy under this chapter.
2 (2) The municipal legislative body, in consultation with the
3 park district's board, determines that a referendum tax levy
4 under this chapter should be imposed to replace property tax
5 revenue that the park district will not receive because of the
6 application of the credit under IC 6-1.1-20.6.
7 (b) The municipal legislative body shall certify a copy of the
8 resolution to place a referendum on the ballot to the following:
9 (1) The department of local government finance, including:
10 (A) the language for the question required by section 7 of
11 this chapter, or in the case of a resolution to extend a
12 referendum levy certified to the department of local
13 government finance, section 8 of this chapter; and
14 (B) a copy of the revenue spending plan adopted under
15 subsection (c).
16 The language of the public question must include the
17 estimated average percentage increases certified by the
18 county auditor under section 7(d) or 8(f) of this chapter, as
19 applicable. The municipal legislative body shall also provide
20 the county auditor's certification described in section 7(d) or
21 8(f) of this chapter, as applicable. The department of local
22 government finance shall post the values certified by the
23 county auditor to the department's website. The department
24 of local government finance shall review the language for
25 compliance with section 7 or 8 of this chapter, whichever is
26 applicable, and either approve or reject the language. The
27 department of local government finance shall send its decision
28 to the municipal legislative body not more than ten (10) days
29 after both the certification of the county auditor described in
30 section 7(d) or 8(f) of this chapter, as applicable, and the
31 resolution are submitted to the department. If the language is
32 approved, the municipal legislative body shall certify a copy
33 of the resolution, including the language for the question and
34 the department of local government finance's approval.
35 (2) The county fiscal body of each county in which the park
36 district is located, for informational purposes only.
37 (3) The circuit court clerk of each county in which the park
38 district is located.
39 (c) As part of the resolution described in subsection (a), the
40 municipal legislative body, in consultation with the park district's
41 board, shall adopt a revenue spending plan for the proposed
42 referendum tax levy that includes:
2025 IN 39—LS 6198/DI 129 4
1 (1) an estimate of the amount of annual revenue expected to
2 be collected if a levy is imposed under this chapter;
3 (2) the specific purposes for which the revenue collected from
4 a levy imposed under this chapter will be used; and
5 (3) an estimate of the annual dollar amounts that will be
6 expended for each purpose described in subdivision (2).
7 (d) The park district shall specify in its proposed budget the
8 revenue spending plan adopted under subsection (c) and annually
9 present the revenue spending plan at its public hearing on the
10 proposed budget under IC 6-1.1-17-3.
11 Sec. 5. A resolution to extend a referendum levy must be:
12 (1) adopted by the municipal legislative body; and
13 (2) approved in a referendum under this chapter;
14 before December 31 of the final calendar year in which the
15 previously approved referendum levy for the park district is
16 imposed under this chapter.
17 Sec. 6. A capital projects referendum tax levy under this chapter
18 may be put into effect only if a majority of the individuals who vote
19 in a referendum that is conducted in accordance with this section
20 and sections 7 through 17 of this chapter approves the appellant
21 municipal legislative body's making a levy for the park district for
22 the ensuing calendar year.
23 Sec. 7. (a) The question to be submitted to the voters in the
24 referendum must read as follows:
25 "Shall the ____ (insert the name of the municipal park
26 district) increase property taxes paid to the park district by
27 homeowners and businesses for _____ (insert number of
28 years) years immediately following the holding of the
29 referendum for the purpose of funding ______ (insert short
30 description of purposes)? If this public question is approved
31 by the voters, the average property tax paid to parks per year
32 on a residence would increase by ______% (insert the
33 estimated average percentage of property tax increase paid to
34 parks on a residence within the park district as determined
35 under subsection (b)) and the average property tax paid to
36 parks per year on a business property would increase by
37 ______% (insert the estimated average percentage of
38 property tax increase paid to parks on a business property
39 within the park district as determined under subsection (c)).
40 The most recent property tax referendum proposed by the
41 municipal legislative body for the park district was held in
42 ______ (insert year) and ________ (insert whether the
2025 IN 39—LS 6198/DI 129 5
1 measure passed or failed).".
2 (b) At the request of the municipal legislative body that
3 proposes to impose property taxes for the park district under this
4 chapter, the county auditor of the county in which the park district
5 is located shall determine the estimated average percentage of
6 property tax increase on a homestead to be paid to parks that must
7 be included in the public question under subsection (a) as follows:
8 STEP ONE: Determine the average assessed value of a
9 homestead located within the park district.
10 STEP TWO: For purposes of determining the net assessed
11 value of the average homestead located within the park
12 district subtract:
13 (A) an amount for the homestead standard deduction
14 under IC 6-1.1-12-37 as if the homestead described in
15 STEP ONE was eligible for the deduction; and
16 (B) an amount for the supplemental homestead deduction
17 under IC 6-1.1-12-37.5 as if the homestead described in
18 STEP ONE was eligible for the deduction;
19 from the result of STEP ONE.
20 STEP THREE: Divide the result of STEP TWO by one
21 hundred (100).
22 STEP FOUR: Determine the overall average tax rate per one
23 hundred dollars ($100) of assessed valuation for the current
24 year imposed on property located within the park district.
25 STEP FIVE: For purposes of determining net property tax
26 liability of the average homestead located within the park
27 district:
28 (A) multiply the result of STEP THREE by the result of
29 STEP FOUR; and
30 (B) as appropriate, apply any currently applicable county
31 property tax credit rates and the credit for excessive
32 property taxes under IC 6-1.1-20.6-7.5(a)(1).
33 STEP SIX: Determine the amount of the park district's part
34 of the result determined in STEP FIVE.
35 STEP SEVEN: Multiply:
36 (A) the tax rate that will be imposed if the public question
37 is approved by the voters; by
38 (B) the result of STEP THREE.
39 STEP EIGHT: Divide the result of STEP SEVEN by the result
40 of STEP SIX, expressed as a percentage.
41 (c) At the request of the municipal legislative body that proposes
42 to impose property taxes for the park district under this chapter,
2025 IN 39—LS 6198/DI 129 6
1 the county auditor of the county in which the park district is
2 located shall determine the estimated average percentage of
3 property tax increase on a business property to be paid to parks
4 that must be included in the public question under subsection (a)
5 as follows:
6 STEP ONE: Determine the average assessed value of business
7 property located within the park district.
8 STEP TWO: Divide the result of STEP ONE by one hundred
9 (100).
10 STEP THREE: Determine the overall average tax rate per
11 one hundred dollars ($100) of assessed valuation for the
12 current year imposed on property located within the park
13 district.
14 STEP FOUR: For purposes of determining net property tax
15 liability of the average business property located within the
16 park district:
17 (A) multiply the result of STEP TWO by the result of
18 STEP THREE; and
19 (B) as appropriate, apply any currently applicable county
20 property tax credit rates and the credit for excessive
21 property taxes under IC 6-1.1-20.6-7.5 as if the applicable
22 percentage were three percent (3%).
23 STEP FIVE: Determine the amount of the park district's part
24 of the result determined in STEP FOUR.
25 STEP SIX: Multiply:
26 (A) the result of STEP TWO; by
27 (B) the tax rate that will be imposed if the public question
28 is approved by the voters.
29 STEP SEVEN: Divide the result of STEP SIX by the result of
30 STEP FIVE, expressed as a percentage.
31 (d) The county auditor shall certify the estimated average
32 percentage of property tax increase on a homestead to be paid to
33 parks determined under subsection (b), and the estimated average
34 percentage of property tax increase on a business property to be
35 paid to parks determined under subsection (c), in a manner
36 prescribed by the department of local government finance, and
37 provide the certification to the municipal legislative body that
38 proposes to impose property taxes for the park district.
39 Sec. 8. (a) This section applies only to a referendum to allow a
40 municipal legislative body to extend a referendum levy.
41 (b) The question to be submitted to the voters in the referendum
42 must read as follows:
2025 IN 39—LS 6198/DI 129 7
1 "Shall the municipal park district continue to impose
2 increased property taxes paid to the park district by
3 homeowners and businesses for _____ (insert number of
4 years) years immediately following the holding of the
5 referendum for the purpose of funding ______ (insert short
6 description of purposes)? The property tax increase requested
7 in this referendum was originally approved by the voters in
8 _______ (insert the year in which the referendum tax levy was
9 approved) and if extended will increase the average property
10 tax paid to the park district per year on a residence within the
11 park district by ______% (insert the estimated average
12 percentage of property tax increase on a residence within the
13 park district) and if extended will increase the average
14 property tax paid to the park district per year on a business
15 property within the park district by ______% (insert the
16 estimated average percentage of property tax increase on a
17 business within the park district.".
18 (c) The number of years for which a referendum tax levy may
19 be extended if the public question under this section is approved
20 may not exceed eight (8) years.
21 (d) At the request of the municipal legislative body that
22 proposes to impose property taxes for the park district under this
23 chapter, the county auditor of the county in which the park district
24 is located shall determine the estimated average percentage of
25 property tax increase on a homestead to be paid to the park district
26 that must be included in the public question under subsection (b)
27 as follows:
28 STEP ONE: Determine the average assessed value of a
29 homestead located within the park district.
30 STEP TWO: For purposes of determining the net assessed
31 value of the average homestead located within the park
32 district, subtract:
33 (A) an amount for the homestead standard deduction
34 under IC 6-1.1-12-37 as if the homestead described in
35 STEP ONE was eligible for the deduction; and
36 (B) an amount for the supplemental homestead deduction
37 under IC 6-1.1-12-37.5 as if the homestead described in
38 STEP ONE was eligible for the deduction;
39 from the result of STEP ONE.
40 STEP THREE: Divide the result of STEP TWO by one
41 hundred (100).
42 STEP FOUR: Determine the overall average tax rate per one
2025 IN 39—LS 6198/DI 129 8
1 hundred dollars ($100) of assessed valuation for the current
2 year imposed on property located within the park district.
3 STEP FIVE: For purposes of determining net property tax
4 liability of the average homestead located within the park
5 district:
6 (A) multiply the result of STEP THREE by the result of
7 STEP FOUR; and
8 (B) as appropriate, apply any currently applicable county
9 property tax credit rates and the credit for excessive
10 property taxes under IC 6-1.1-20.6-7.5(a)(1).
11 STEP SIX: Determine the amount of the park district's part
12 of the result determined in STEP FIVE.
13 STEP SEVEN: Multiply:
14 (A) the tax rate that will be imposed if the public question
15 is approved by the voters; by
16 (B) the result of STEP THREE.
17 STEP EIGHT: Divide the result of STEP SEVEN by the result
18 of STEP SIX, expressed as a percentage.
19 (e) At the request of the municipal legislative body that proposes
20 to impose property taxes for the park district under this chapter,
21 the county auditor of the county in which the park district is
22 located shall determine the estimated average percentage of
23 property tax increase on a business property to be paid to the park
24 district that must be included in the public question under
25 subsection (b) as follows:
26 STEP ONE: Determine the average assessed value of business
27 property located within the park district.
28 STEP TWO: Divide the result of STEP ONE by one hundred
29 (100).
30 STEP THREE: Determine the overall average tax rate per
31 one hundred dollars ($100) of assessed valuation for the
32 current year imposed on property located within the park
33 district.
34 STEP FOUR: For purposes of determining net property tax
35 liability of the average business property located within the
36 park district:
37 (A) multiply the result of STEP TWO by the result of
38 STEP THREE; and
39 (B) as appropriate, apply any currently applicable county
40 property tax credit rates and the credit for excessive
41 property taxes under IC 6-1.1-20.6-7.5 as if the applicable
42 percentage was three percent (3%).
2025 IN 39—LS 6198/DI 129 9
1 STEP FIVE: Determine the amount of the park district's part
2 of the result determined in STEP FOUR.
3 STEP SIX: Multiply:
4 (A) the result of STEP TWO; by
5 (B) the tax rate that will be imposed if the public question
6 is approved by the voters.
7 STEP SEVEN: Divide the result of STEP SIX by the result of
8 STEP FIVE, expressed as a percentage.
9 (f) The county auditor shall certify the estimated average
10 percentage of property tax increase on a homestead to be paid to
11 the park district determined under subsection (d), and the
12 estimated average percentage of property tax increase on a
13 business property to be paid to the park district determined under
14 subsection (e), in a manner prescribed by the department of local
15 government finance, and provide the certification to the municipal
16 legislative body that proposes to impose property taxes for the
17 park district.
18 Sec. 9. Except as provided in section 8(c) of this chapter, the
19 voters in a referendum may not approve a levy that is imposed for
20 more than eight (8) years. However, a levy may be reimposed or
21 extended under this chapter.
22 Sec. 10. Each circuit court clerk shall, upon receiving the
23 question certified by the municipal legislative body under this
24 chapter, call a meeting of the county election board to make
25 arrangements for the referendum.
26 Sec. 11. The county auditor shall distribute proceeds collected
27 from an allocation area (as defined in IC 6-1.1-21.2-3) that are
28 attributable to property taxes imposed after being approved by the
29 voters in a referendum to the park district for which the
30 referendum was conducted. The amount to be distributed to the
31 park district shall be treated as part of the referendum levy for
32 purposes of setting the park district's tax rates.
33 Sec. 12. (a) The referendum shall be held in the next primary
34 election, general election, or municipal election in which all the
35 registered voters who are residents of the appellant park district
36 are entitled to vote after certification of the question under
37 IC 3-10-9-3. The certification of the question must occur not later
38 than noon:
39 (1) seventy-four (74) days before a primary election if the
40 question is to be placed on the primary or municipal primary
41 election ballot; or
42 (2) August 1 if the question is to be placed on the general or
2025 IN 39—LS 6198/DI 129 10
1 municipal election ballot.
2 (b) If a primary election, general election, or municipal election
3 will not be held during the first year in which the public question
4 is eligible to be placed on the ballot under this chapter and if the
5 municipal legislative body requests the public question to be placed
6 on the ballot at a special election, the public question shall be
7 placed on the ballot at a special election to be held on the first
8 Tuesday after the first Monday in May or November of the year.
9 The certification must occur not later than noon:
10 (1) seventy-four (74) days before a special election to be held
11 in May (if the special election is to be held in May); or
12 (2) on August 1 (if the special election is to be held in
13 November).
14 (c) If the referendum is not conducted at a primary election,
15 general election, or municipal election, the appellant park district
16 in which the referendum is to be held shall pay all the costs of
17 holding the referendum.
18 Sec. 13. Each county election board shall cause:
19 (1) the question certified to the circuit court clerk by the
20 municipal legislative body to be placed on the ballot in the
21 form prescribed by IC 3-10-9-4; and
22 (2) an adequate supply of ballots and voting equipment to be
23 delivered to the precinct election board of each precinct in
24 which the referendum is to be held.
25 Sec. 14. (a) The individuals entitled to vote in the referendum
26 are all of the registered voters resident in the appellant park
27 district.
28 (b) An individual who changes residence from a location within
29 a park district to a location outside of the park district less than
30 thirty (30) days before an election under this chapter may not vote
31 on the public question.
32 Sec. 15. Each precinct election board shall count the affirmative
33 votes and the negative votes cast in the referendum and shall
34 certify those two (2) totals to the county election board of each
35 county in which the referendum is held. The circuit court clerk of
36 each county shall, immediately after the votes cast in the
37 referendum have been counted, certify the results of the
38 referendum to the department of local government finance. If a
39 majority of the individuals who voted in the referendum voted
40 "yes" on the referendum question:
41 (1) the department of local government finance shall promptly
42 notify the municipal legislative body that the park district is
2025 IN 39—LS 6198/DI 129 11
1 authorized to collect, for the calendar year that next follows
2 the calendar year in which the referendum is held, a levy not
3 greater than the amount approved in the referendum;
4 (2) the levy may be imposed for the number of calendar years
5 approved by the voters following the referendum for the park
6 district in which the referendum is held; and
7 (3) the board shall establish a fund under IC 36-10-5-6.
8 Sec. 16. A levy authorized under this chapter may not be
9 considered in the determination of any other property tax levy
10 imposed by the park district.
11 Sec. 17. (a) If a majority of the persons who voted in the
12 referendum did not vote "yes" on the referendum question:
13 (1) the municipal legislative body may not make any levy for
14 the park district's capital projects referendum tax levy fund;
15 and
16 (2) another referendum under this chapter may not be held
17 earlier than:
18 (A) except as provided in clause (B), seven hundred (700)
19 days after the date of the referendum; or
20 (B) three hundred fifty (350) days after the date of the
21 referendum, if a petition that meets the requirements of
22 subsection (b) is submitted to the county auditor.
23 (b) If a majority of the persons who voted in the referendum did
24 not vote "yes" on the referendum question, a petition may be
25 submitted to the county auditor to request that the limit under
26 subsection (a)(2)(B) apply to the holding of a subsequent
27 referendum by the municipal legislative body for the park district.
28 If such a petition is submitted to the county auditor and is signed
29 by the lesser of:
30 (1) five hundred (500) persons who are either owners of
31 property within the park district or registered voters residing
32 within the park district; or
33 (2) five percent (5%) of the registered voters residing within
34 the municipality;
35 the limit under subsection (a)(2)(B) applies to the holding of a
36 second referendum by the municipal legislative body for the park
37 district, and the limit under subsection (a)(2)(A) does not apply to
38 the holding of a second referendum by the municipal legislative
39 body for the park district.
40 Sec. 18. (a) If a referendum is approved by the voters in a park
41 district under this chapter in a calendar year, the municipal
42 legislative body may not place another referendum for the park
2025 IN 39—LS 6198/DI 129 12
1 district on the ballot under this chapter in the following calendar
2 year.
3 (b) Notwithstanding any other provision of this chapter and in
4 addition to the restriction specified in subsection (a), if a park
5 district imposes in a calendar year a referendum levy approved in
6 a referendum under this chapter, the municipal legislative body
7 may not simultaneously impose for the park district in that
8 calendar year more than one (1) additional referendum levy
9 approved in a subsequent referendum under this chapter.
10 Sec. 19. (a) Except as otherwise provided in this section, during
11 the period beginning with the adoption of a resolution by the
12 municipal legislative body to place a referendum under this
13 chapter on the ballot and continuing through the day on which the
14 referendum is submitted to the voters, neither the municipal
15 legislative body nor the park district's board may promote a
16 position on the referendum by doing any of the following:
17 (1) Using facilities or equipment, including mail and
18 messaging systems, owned by the municipality or park district
19 to promote a position on the referendum, unless equal access
20 to the facilities or equipment is given to persons with a
21 position opposite to that of the municipality or park district.
22 (2) Making an expenditure of money from a fund controlled
23 by the municipality or park district to promote a position on
24 the referendum.
25 (3) Using an employee to promote a position on the
26 referendum during the employee's normal working hours or
27 paid overtime, or otherwise compelling an employee to
28 promote a position on the referendum at any time. However,
29 if a person described in subsection (c) is advocating for or
30 against a position on the referendum or discussing the
31 referendum as authorized under subsection (c), an employee
32 of the municipality or park district may assist the person in
33 presenting information on the referendum, if requested to do
34 so by the person described in subsection (c).
35 However, this section does not prohibit an official or employee of
36 the municipality or park district from carrying out duties with
37 respect to a referendum that are part of the normal and regular
38 conduct of the official's or employee's office or agency, including
39 the furnishing of factual information regarding the referendum in
40 response to inquiries from any person.
41 (b) This subsection does not apply to:
42 (1) a personal expenditure to promote a position on a local
2025 IN 39—LS 6198/DI 129 13
1 public question by an employee of a municipality or park
2 district whose employment is governed by a collective
3 bargaining contract or an employment contract; or
4 (2) an expenditure to promote a position on a local public
5 question by a person or an organization that has a contract or
6 an arrangement, whether formal or informal, with the
7 municipality or park district solely for the use of the
8 municipality's or park district's facilities.
9 A person or an organization that has a contract or arrangement,
10 whether formal or informal, with a municipality or park district to
11 provide goods or services to the municipality or park district may
12 not spend any money to promote a position on the referendum. A
13 person or an organization that violates this subsection commits a
14 Class A infraction.
15 (c) Notwithstanding any other law, a member of the municipal
16 legislative body, board member, parks and recreation
17 superintendent, parks and recreation assistant superintendent, or
18 fiscal officer for the municipality or park district may at any time:
19 (1) personally advocate for or against a position on a
20 referendum; or
21 (2) discuss the referendum with any individual, group, or
22 organization or personally advocate for or against a position
23 on a referendum before any individual, group, or
24 organization;
25 so long as it is not done by using public funds. Advocacy or
26 discussion allowed under this subsection is not considered a use of
27 public funds. However, this subsection does not authorize or apply
28 to advocacy or discussion by a member of the municipal legislative
29 body, board member, parks and recreation superintendent, parks
30 and recreation assistant superintendent, or fiscal officer for the
31 municipality or park district to or with park patrons that occurs
32 during a park's or park facility's regular operating hours.
2025 IN 39—LS 6198/DI 129