Title 36, LOCAL GOVERNMENT

Sec. 1. This chapter applies to each county having a consolidated city. As added by P.L.27-1992, SEC.28.

Sec. 10. As used in this chapter, "tax area" means a geographic area established by a commission under section 11 of this chapter in which a qualified economic development tax project is located. As added by P.L.27-1992, SEC.28.

Sec. 11. (a) A commission may establish a tax area according to the procedures set forth for the establishment of economic development areas under IC 36-7-15.1. Notwithstanding any other law, the tax area must be wholly within an airport development zone established under IC 8-22…

Sec. 12. (a) A resolution adopted under section 11 of this chapter must include a provision with respect to the allocation and distribution of covered local income taxes for the purposes and in the manner provided in this section. The allocation provision must apply to the entire…

Sec. 13. (a) The treasurer of state shall establish an incremental income tax financing fund for the county. The fund shall be administered by the treasurer of state. Money in the fund does not revert to the state general fund at the end of a state fiscal year. (b) Before July 2 …

Sec. 14. The commission may issue bonds payable in whole or in part from money distributed from the fund to the commission to finance local public improvements under IC 36-7-15.1-17 or make lease rental payments in whole or in part from money distributed from the fund to the comm…

Sec. 15. The general assembly covenants that this chapter will not be repealed or amended in a manner that will adversely affect the owners of bonds issued under this chapter by the commission or a lessor corporation providing local public improvements to the commission. As added…

Sec. 16. Notwithstanding any other law, a county that expects to receive an economic benefit from a qualified economic development tax project under this chapter, a county contiguous to such a county, or a municipality that expects to receive an economic benefit from a qualified …

Sec. 18. Upon request of the department, employers in the tax area shall provide the department with: (1) the names and addresses of all persons employed by the employer in the tax area; (2) information concerning the wages earned by the persons for work in the tax area; and (3) …

Sec. 2. As used in this chapter, "base period amount" means the aggregate amount of covered local income taxes paid by employees employed in a tax area with respect to wages earned for work in the tax area for the state fiscal year that precedes the date on which the commission c…

Sec. 3. As used in this chapter, "commission" refers to the metropolitan development commission acting as the redevelopment commission of a consolidated city, subject to IC 36-3-4-23. As added by P.L.27-1992, SEC.28.

Sec. 4. (a) As used in this chapter, "county taxpayer" means an individual who: (1) resides in the county; or (2) maintains the individual's principal place of business or employment in the county and who does not reside in another county in which the local income tax is in effec…

Sec. 5. As used in this chapter, "covered local income taxes" means the local income tax imposed on county taxpayers under IC 6-3.6. As added by P.L.27-1992, SEC.28. Amended by P.L.197-2016, SEC.130.

Sec. 6. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.27-1992, SEC.28.

Sec. 7. As used in this chapter, "fund" refers to an incremental income tax financing fund established under section 13 of this chapter. As added by P.L.27-1992, SEC.28.

Sec. 8. As used in this chapter, "incremental income tax" means the remainder of: (1) the aggregate amount of covered local income taxes paid by employees employed in a tax area with respect to wages earned for work in the tax area for a particular state fiscal year; minus (2) th…

Sec. 9. As used in this chapter, "qualified economic development tax project" means a project that is expected to create, retain, or create and retain at least two thousand (2,000) jobs in the county. As added by P.L.27-1992, SEC.28.

Sec. 1. (a) As used in this chapter, "firefighter gear" means any clothing designed, intended, or marketed to be a structural firefighting protective ensemble or ensemble element that includes: (1) coats; (2) trousers; (3) coveralls; (4) helmets; (5) gloves; (6) footwear; (7) int…

Sec. 2. After June 30, 2024, an Indiana fire department may not purchase firefighter gear unless it contains a permanently affixed label indicating whether or not the firefighter gear contains a PFAS chemical. As added by P.L.78-2023, SEC.1.

Sec. 1. This chapter applies to all counties. However, sections 6, 7, 9, 10, 30, 31, and 32 of this chapter do not apply to a county having a consolidated city. [Pre-Local Government Recodification Citation: 19-4-1-3 part.] As added by Acts 1981, P.L.309, SEC.101.

Sec. 10. (a) Each member of the board and each person employed by the board under this chapter shall be paid at a rate equal to that provided by law for state employees for each mile necessarily traveled while performing the duties of the member's or employee's office. (b) The co…

Sec. 100. To provide money for a cumulative drainage fund established under section 99 of this chapter, the fiscal body may levy a tax in compliance with IC 6-1.1-41 not to exceed five cents ($0.05) on each one hundred dollars ($100) of assessed valuation of all taxable personal …

Sec. 102. The taxes collected under section 100 of this chapter shall be held in a special fund to be known as the "(city, town, or county) cumulative drainage fund". [Pre-Local Government Recodification Citation: 19-4-10.1-4 part.] As added by Acts 1981, P.L.309, SEC.101. Amende…

Sec. 103. Notwithstanding any other provision of this chapter, after the establishment of a cumulative drainage fund, a hearing shall be held before the board undertakes any project to construct or reconstruct a regulated drain or to maintain a regulated drain when the total cost…

Sec. 104. (a) Whenever: (1) a petition to construct a new drain is filed under sections 54 through 65 of this chapter, a board initiates proceedings to reconstruct a drain under sections 49 through 52 of this chapter, or proceedings are initiated in Illinois, Kentucky, Michigan, …

Sec. 105. (a) The county surveyor representing a board from Indiana that is part of an interstate board shall work with the surveyor or engineer representing the officials of the other state in the performance of the duties required of the county surveyor by this chapter. The int…

Sec. 106. (a) Any owner of land affected by a final order or determination of a board is entitled to judicial review of that order or determination in the circuit or superior court of the county in which the board is located. The owner must file in the court a petition: (1) setti…

Sec. 107. (a) Whenever a petition for judicial review is filed on the ground that: (1) the board found that the petitioner's land would be benefited by the construction, reconstruction, or maintenance of a drain, and the benefits assessed were excessive; or (2) the petitioner's l…

Sec. 108. (a) Whenever: (1) a petition for judicial review of a board's final order for construction, reconstruction, or maintenance of a drain is filed in the circuit or superior court; and (2) the petition presents an issue or issues that may not be heard de novo by the court; …

Sec. 109. (a) All petitions, evidence, requests, and other documents required to be filed with the board under this chapter, including all material and documents of every kind prepared by the county surveyor or on the surveyor's behalf, shall be filed in the office of the surveyo…

Sec. 11. All expenses of the board shall be paid from money appropriated from the county general fund. Claims for expense reimbursements and per diem must be: (1) accompanied by an itemized written statement; (2) approved by a recorded motion of the board; and (3) allowed as prov…

Sec. 110. (a) Whenever this chapter provides for the mailing of a notice to owners of affected land, the notice shall be addressed to the owner at the owner's home address as last entered by the county auditor for property tax purposes. If the owner is a railroad company or utili…

Sec. 111. Whenever the last day for filing any document under this chapter falls on a legal holiday, the time for the filing shall be extended to the next day that is not a legal holiday. [Pre-Local Government Recodification Citation: 19-4-1-12 part.] As added by Acts 1981, P.L.3…

Sec. 112. (a) In determining benefits to land under sections 39, 50, and 62 of this chapter, the board may consider: (1) the watershed affected by the drain to be constructed, reconstructed, or maintained; (2) the number of acres in each tract; (3) the total volume of water drain…

Sec. 113. (a) For the purpose of investment, the county treasurer may consolidate part or all of the money in any fund established under this chapter with the money in any other fund established under this chapter or other money held by the county treasurer. (b) Unless the invest…

Sec. 114. (a) This section applies to a county that: (1) receives notification from the department of environmental management that the county will be subject to regulation under 327 IAC 15-13; and (2) has not adopted an ordinance to adopt the provisions of IC 8-1.5-5. (b) As use…

Sec. 12. (a) This section does not apply to a joint board that includes three (3) or more counties in a drainage basin of more than one hundred thousand (100,000) acres. (b) Whenever it appears, in any proceeding for the construction, reconstruction, or maintenance of a regulated…

Sec. 13. (a) This section applies to a county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000). (b) There is established a county drainage advisory committee. The executive of each township in the county shall appoint…

Sec. 14. (a) Whenever it appears to the county surveyor that any proceedings instituted under this chapter may affect land in more than one (1) county, the county surveyor shall immediately forward notification of that fact to the chair of the board of each county in which the la…

Sec. 15. Each regulated drain in a county is under the jurisdiction of the board and subject to this chapter, except as otherwise provided by this chapter. [Pre-Local Government Recodification Citation: 19-4-5-1.] As added by Acts 1981, P.L.309, SEC.101.

Sec. 16. (a) Private and mutual drains are not subject to this chapter. (b) Land drained by a private or mutual drain is subject to assessment for the construction, or reconstruction, or maintenance of a regulated drain if the land is also drained by the regulated drain. [Pre-Loc…

Sec. 17. (a) Whenever: (1) an owner wants to construct or extend a private or mutual drain, and outlet that drain into a regulated drain that is subject to this chapter; and (2) the construction or extension will not go through land owned by other persons; the owner shall file wi…

Sec. 18. (a) Whenever all of the owners affected by a private or mutual drain request the board in writing to assume jurisdiction over the private or mutual drain, the board shall refer the request to the county surveyor, who shall determine whether the private or mutual drain me…

Sec. 19. (a) Any owner affected by a mutual drain may file a written request with the board to make the mutual drain a regulated drain under this chapter. Upon receipt of such a request, the board shall fix the date, time, and place for a hearing, which may not be less than thirt…

Sec. 2. As used in this chapter: "Affected land" means land within a watershed that is affected by the construction, reconstruction, or maintenance of a regulated drain. "Board" refers to the drainage board of a county. "Crossing" means a drainage structure that passes over, unde…

Sec. 2.5. (a) For the purposes of this chapter, a reference to "drain", "drainage", or "ditch" is deemed to include a "dam". However, sections 16(b), 17, 21, 22, 23, 24, 26, 27, 28, 54, and sections 56 through 66 of this chapter do not apply to a dam. (b) Any owner may petition a…