Title 6, TAXATION

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.83-1985, SEC.1.

Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 4 of this chapter. (b) If a fiscal body adopts an ordinance under subsection (a), it shall immediately s…

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location, or on equipment, provided by a retail merchant; (2) in the co…

Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income receiv…

Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate ret…

Sec. 7.5. If the county fiscal body has determined to continue the tax to finance improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities or to finance the acquisition, construction, and equipping of an aren…

Sec. 8.5. (a) If the tax imposed under section 3 of this chapter is continued to finance improvements to the county auditorium or auditorium renovation resulting in a new convention center and related parking facilities, the county treasurer shall establish an auditorium fund. (b…

Sec. 8.7. (a) The county may issue bonds, enter into leases, or incur other obligations to: (1) pay any costs associated with the financing, construction, renovation, improvement, and equipping of a county auditorium or auditorium renovation resulting in a new convention center a…

Sec. 8.8. (a) If the tax imposed under section 3 of this chapter is continued to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the county treasurer shall determine whether there is any food and be…

Sec. 8.9. (a) If the tax imposed under section 3 of this chapter is continued to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the most populated municipality in the county may issue bonds, enter …

Sec. 9. With respect to bonds, leases, or other obligations for which a pledge of revenues of the food and beverage tax imposed under this chapter has been made by the county as set forth in section 8.7 or 8.9 of this chapter, and bonds issued by a lessor that are payable from le…

Sec. 9.5. If: (1) the county treasurer has certified to the treasurer of state that: (A) the last of the bonds issued to finance the improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities; and (B) the last …

Sec. 0.3. (a) After March 31, 2026, a school city (as defined in IC 20-25-2-12) may not exercise the powers and duties under this chapter and instead the public education corporation assumes the powers and duties of the school city as set forth in IC 20-25.3-5. (b) Subject to IC …

Sec. 0.5. (a) This section applies to a preliminary determination to issue bonds or enter into a lease made after June 30, 2013. (b) In determining whether a project is a controlled project for purposes of this chapter and whether the petition and remonstrance process under secti…

Sec. 0.7. (a) This section applies only to a preliminary determination made after June 30, 2015, by a political subdivision located in Hamilton County, other than a school corporation, to issue bonds or enter into a lease. (b) In determining whether a project is a controlled proj…

Sec. 1. For purposes of this chapter, the term "bonds" means any bonds or other evidences of indebtedness payable from property taxes, but does not include: (1) notes representing loans under IC 36-2-6-18, IC 36-3-4-22, IC 36-4-6-20, or IC 36-5-2-11 which are payable within five …

Sec. 1.1. (a) As used in this chapter, "controlled project" means any project financed by bonds or a lease, except for the following: (1) A project for which the political subdivision reasonably expects to pay: (A) debt service; or (B) lease rentals; from funds other than propert…

Sec. 1.2. As used in this chapter, "debt service" means principal of and interest on bonds. The term includes the repayment of an advance from the common school fund under IC 20-49-4-8. As added by P.L.25-1995, SEC.41. Amended by P.L.2-2006, SEC.52.

Sec. 1.3. As used in this chapter, "lease" means a lease by a political subdivision of any project with lease rentals payable from property taxes that are exempt from the levy limitations of IC 6-1.1-18.5 or (before January 1, 2009) IC 20-45-3. As added by P.L.25-1995, SEC.42. Am…

Sec. 1.4. As used in this chapter, "lease rentals" means the payments required under a lease. As added by P.L.25-1995, SEC.43.

Sec. 1.5. As used in this chapter, "obligations" refers to a contract or promise to pay of a political subdivision that would be considered a bond or lease under this chapter but for the fact that it is payable solely from funds other than property taxes. As added by P.L.25-1995,…

Sec. 1.6. As used in this chapter, "property taxes" means a property tax rate or levy to pay debt service or to pay lease rentals, but does not include taxes allocated for an allocation area under IC 6-1.1-39-5, IC 8-22-3.5-9, IC 36-7-14-39, IC 36-7-15.1-26, or IC 36-7-15.1-53. A…

Sec. 1.7. As used in this chapter, "project" means any project or purpose for which a political subdivision may issue bonds or enter into leases, including a sale-lease back of an existing building. As added by P.L.25-1995, SEC.46.

Sec. 1.8. As used in this chapter, "county voter registration office" means the following: (1) A board of registration established under IC 3-7-12 or by a county executive acting under IC 3-7-12. (2) A board of elections and registration (as defined in IC 3-5-2.1-12). (3) The off…

Sec. 1.9. (a) As used in this chapter, "registered voter" means the following: (1) In the case of a petition under section 3.1 of this chapter to initiate a petition and remonstrance process, an individual who is registered to vote in the political subdivision on the date the cou…

Sec. 10. (a) This section applies to: (1) a political subdivision that adopts an ordinance or a resolution making a preliminary determination to issue bonds or enter into a lease; and (2) any other political subdivision that has assessed value within the same taxing district as t…

Sec. 10.1. (a) This section applies only to: (1) a political subdivision that adopts an ordinance or a resolution making a preliminary determination to issue bonds or enter into a lease subject to sections 3.5 and 3.6 of this chapter; and (2) any other political subdivision that …

Sec. 11. (a) This section applies to the determination of the validity of a signature on a document required for a petition and remonstrance procedure under this chapter. (b) If: (1) the validity of a signature is uncertain; and (2) this section does not establish a standard to b…

Sec. 12. (a) This section applies to taxes first due and payable in 2012 or a subsequent year. (b) The county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved b…

Sec. 2. A political subdivision may, subject to the limitations provided by law, issue any bonds, notes, or warrants, or enter into any leases or obligations that it considers necessary. [Pre-1975 Property Tax Recodification Citation: 6-1-1-25 part.] Formerly: Acts 1975, P.L.47, …

Sec. 2.5. For purposes of this chapter, the cost of a project by a school corporation career and technical education school described in IC 20-37-1-1 that is funded through an advance from the common school fund under IC 20-49 shall be allocated among the organizing school corpor…

Sec. 3.1. (a) Subject to section 3.5(a)(1)(C) of this chapter, this section applies only to the following: (1) A controlled project (as defined in section 1.1 of this chapter as in effect June 30, 2008) for which the proper officers of a political subdivision make a preliminary d…

Sec. 3.2. (a) Subject to section 3.5(a)(1)(C) of this chapter, this section applies only to controlled projects described in section 3.1(a) of this chapter. (b) If a sufficient petition requesting the application of a petition and remonstrance process has been filed as set forth …

Sec. 3.3. Notwithstanding any other law, a political subdivision may issue or enter into obligations under any statute that requires or permits the imposition of property taxes to pay debt service or lease rentals without pledging to impose property taxes, if necessary, to pay th…

Sec. 3.5. (a) This section applies only to a controlled project that meets the following conditions: (1) The controlled project is described in one (1) of the following categories: (A) An elementary school building, middle school building, high school building, or other school bu…

Sec. 3.6. (a) Except as provided in sections 3.7 and 3.8 of this chapter, this section applies only to a controlled project described in section 3.5(a) of this chapter. (b) In the case of a controlled project: (1) described in section 3.5(a)(1)(A) through 3.5(a)(1)(C) of this cha…

Sec. 3.7. (a) This section applies to the following: (1) The issuance of bonds or the entering into a lease for a controlled project: (A) to which section 3.5 of this chapter applies; and (B) for which a sufficient petition requesting the application of the local public question …

Sec. 3.8. (a) This section applies to the issuance of bonds or the entering into a lease for a controlled project to which section 3.1 of this chapter applies. (b) If the proper officers of a political subdivision make a preliminary determination to issue bonds or enter into a le…

Sec. 3.9. An individual who changes residence from a location within a school corporation to a location outside the school corporation less than thirty (30) days before an election under this chapter is not an eligible voter and may not vote on a public question. As added by P.L.…

Sec. 4.1. This section applies to all school corporations. During the calendar year immediately succeeding the final calendar year in which a school corporation's previously approved controlled project referendum tax levy is imposed under this chapter, the school corporation may …

Sec. 4.2. (a) This section applies only if, with respect to a particular controlled project that fulfilled the petition and remonstrance process under sections 3.1 and 3.2 of this chapter, the political subdivision subsequently changes the scope of the controlled project beyond t…

Sec. 4.3. (a) This section applies only if, with respect to a particular controlled project that fulfilled the referendum process under sections 3.5 and 3.6 of this chapter, the political subdivision subsequently changes the scope of the controlled project beyond that initially p…

Sec. 4.5. (a) As used in this section, "maintenance emergency" refers to a response to a condition that is not otherwise subject to the application of section 1.1(a)(6) of this chapter and includes: (1) repair of a boiler or chiller system; (2) roof repair; (3) storm damage repai…

Sec. 4.6. Each year, the county auditor, with cooperation from the department of local government finance, shall determine the tax rate needed to raise the maximum amount of the annual levy for the year as described under sections 3.6 and 4.3 of this chapter, as applicable, and d…

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 5. (a) When the proper officers of a political subdivision decide to issue bonds or enter into leases in a total amount which exceeds five thousand dollars…

Sec. 6. (a) Upon receipt of a certified petition filed in the manner prescribed in section 5(b) of this chapter, the department of local government finance shall fix a time and place for a hearing on the matter. The department of local government finance shall hold the hearing no…