Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-20.3-1 "Distressed unit appeal board"
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Sec. 1. As used in this chapter, "board" refers to the distressed unit appeal board established by section 4 of this chapter. As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.201.
Ind. Code § 6-1.1-20.3-10 Petition for judicial review
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Sec. 10. A distressed political subdivision may petition the tax court for judicial review of a determination of the board under section 6.5 or 6.7 of this chapter. A school corporation may also petition the tax court for judicial review of a determination of the board under sect…
Ind. Code § 6-1.1-20.3-11 Court rules; procedure
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Sec. 11. The tax court shall adopt rules and procedures under which proceedings are heard and decided. As added by P.L.146-2008, SEC.210.
Ind. Code § 6-1.1-20.3-12 Burden of proof; findings of fact; grounds for relief
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Sec. 12. (a) The burden of demonstrating the invalidity of an action taken by the board is on the party to the judicial review proceeding asserting the invalidity. (b) The validity of an action taken by the distressed unit appeal board shall be determined in accordance with the s…
Ind. Code § 6-1.1-20.3-13 Petition for termination of distressed status; conditions for
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termination Sec. 13. (a) If an emergency manager of a distressed political subdivision files a petition with the board for termination of the political subdivision's status as a distressed political subdivision, the board shall conduct a public hearing on the question of whether …
Ind. Code § 6-1.1-20.3-14 Repealed
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As added by P.L.84-2014, SEC.7. Repealed by P.L.121-2016, SEC.16.
Ind. Code § 6-1.1-20.3-15 Requests for technical assistance from the board
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Sec. 15. (a) The executive of a political subdivision or a majority of the members of the fiscal body of a political subdivision may request technical assistance from the board in helping prevent the political subdivision from becoming a distressed political subdivision. The boar…
Ind. Code § 6-1.1-20.3-16 Distressed school corporations; governing body; employee
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reductions Sec. 16. (a) This section applies to a school corporation during the time the school corporation is a distressed political subdivision. (b) The governing body of the distressed political subdivision may not meet more often than once every six (6) months. This limit on …
Ind. Code § 6-1.1-20.3-17 Loans or advances from the common school fund; extension of
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term; establishment of a school improvement fund; expenditures; levy Sec. 17. (a) If the distressed unit appeal board delays or suspends, for a period determined by the board, any payments on loans or advances from the common school fund under section 6.8 of this chapter, the dis…
Ind. Code § 6-1.1-20.3-2 "Distressed political subdivision"
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Sec. 2. As used in this chapter, "distressed political subdivision" means a political subdivision designated as a distressed political subdivision under this chapter. As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.202; P.L.145-2012, SEC.3; P.L.234-2013, SEC.2; P.L…
Ind. Code § 6-1.1-20.3-3 "Political subdivision"
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Sec. 3. As used in this chapter, "political subdivision" has the meaning set forth in IC 36-1-2-13. As added by P.L.224-2007, SEC.36.
Ind. Code § 6-1.1-20.3-4 Board established; members
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Sec. 4. (a) The distressed unit appeal board is established. (b) The distressed unit appeal board consists of the following members: (1) The director of the office of management and budget or the director's designee. The director or the director's designee shall serve as chairper…
Ind. Code § 6-1.1-20.3-5 Staff duties; rules; funding; contracts
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Sec. 5. (a) The board may employ staff who shall serve at the pleasure of the board and carry out the administrative responsibilities assigned by the board. The board may delegate a specific duty, authority, or responsibility assigned to the board under this chapter to the staff.…
Ind. Code § 6-1.1-20.3-6 Petitions to the board; petition by treasurer of state
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Sec. 6. (a) The fiscal body and the executive of a political subdivision may jointly file a petition with the board seeking to have the political subdivision designated as a distressed political subdivision under this chapter. (b) The governing body or the superintendent of a sch…
Ind. Code § 6-1.1-20.3-6.5 Designation of distressed political subdivisions; annual review;
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notice Sec. 6.5. (a) After the board receives a petition concerning a political subdivision under section 6(a), 6(b)(2), or 6(c) of this chapter, the board may designate the political subdivision as a distressed political subdivision if at least one (1) of the following condition…
Ind. Code § 6-1.1-20.3-6.7 "Township assistance property tax rate"; designation of
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certain townships as distressed political subdivisions Sec. 6.7. (a) As used in this chapter, "township assistance property tax rate" means the property tax rate imposed for the payment of township assistance. In the case of a township that has a separately calculated maximum per…
Ind. Code § 6-1.1-20.3-6.8 Designation of Gary Community School Corporation as a
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distressed political subdivision; powers and duties Sec. 6.8. (a) This section applies only to the Gary Community School Corporation. (b) The general assembly finds that the provisions of this section: (1) are necessary to address the unique issues faced by the Gary Community Sch…
Ind. Code § 6-1.1-20.3-6.9 Repealed
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As added by P.L.213-2015, SEC.81. Amended by P.L.127-2016, SEC.1. Repealed by P.L.213-2018(ss), SEC.6. IC 6-1.1-20.3-7 Repealed As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.206; P.L.1-2009, SEC.43. Repealed by P.L.145-2012, SEC.7.
Ind. Code § 6-1.1-20.3-7.1 Repealed
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As added by P.L.241-2017, SEC.9. Amended by P.L.213-2018(ss), SEC.7. Repealed by P.L.184-2023, SEC.7 and P.L.236-2023, SEC.37.
Ind. Code § 6-1.1-20.3-7.5 Appointment of emergency manager; representation by
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attorney general and immunity from civil liability for emergency manager, chief financial officer, and chief academic officer Sec. 7.5. (a) This section does not apply to a school corporation designated before July 1, 2013, as a distressed political subdivision. (b) If a politica…
Ind. Code § 6-1.1-20.3-8 Repealed
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As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.207. Repealed by P.L.145-2012, SEC.9.
Ind. Code § 6-1.1-20.3-8.3 Review of school corporation petition for a loan
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Sec. 8.3. After the board receives a petition concerning a school corporation under section 6(b)(1) of this chapter, the board shall review the school corporation's request for a loan from the counter-cyclical revenue and economic stabilization fund under IC 6-1.1-21.4-3(b). The …
Ind. Code § 6-1.1-20.3-8.4 Expired
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As added by P.L.257-2013, SEC.24. Expired 7-1-2015 by P.L.257-2013, SEC.24.
Ind. Code § 6-1.1-20.3-8.5 Powers and duties of emergency manager
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Sec. 8.5. (a) This section does not apply to a school corporation designated before July 1, 2013, as a distressed political subdivision. (b) Notwithstanding any other law, an emergency manager of a distressed political subdivision appointed under this chapter shall assume and exe…
Ind. Code § 6-1.1-20.3-8.7 Restrictions on school corporations designated as distressed
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Sec. 8.7. A school corporation that is designated a distressed political subdivision may not do any of the following without the approval of the board during the period before the board terminates the school corporation's status as a distressed political subdivision: (1) Acquire …
Ind. Code § 6-1.1-20.3-9 Record of proceedings; open door law
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Sec. 9. The board shall keep a record of its proceedings and its orders. IC 5-14-1.5 (the open door law) applies to the board's meetings. As added by P.L.146-2008, SEC.208. Amended by P.L.241-2017, SEC.13.
Ind. Code § 6-1.1-20.3-9.9 Petition to board appealing decision by emergency manager
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Sec. 9.9. (a) A petition may be filed with the board to appeal a decision by the emergency manager. (b) Two hundred fifty (250) or more individuals residing within the distressed political subdivision who are of the opinion that the decision by the emergency manager is not fair o…