Title 36, LOCAL GOVERNMENT

Sec. 13. As used in this chapter, "stadium development district" means the northwest Indiana stadium development district that may be established under this chapter. As added by P.L.44-2026, SEC.27.

Sec. 14. The designating body may, by resolution or ordinance adopted by the designating body, designate a stadium development district in the city. Any such resolution or ordinance adopted by the designating body shall include: (1) a description of the stadium development distri…

Sec. 15. Upon adoption of a resolution or ordinance designating a stadium development district under section 14 of this chapter, the designating body shall submit the resolution or ordinance to the budget committee established by IC 4-12-1-3 for review. As added by P.L.44-2026, S…

Sec. 16. A development within the stadium development district is subject to any zoning ordinance or other zoning law that otherwise applies to territory within the stadium development district. As added by P.L.44-2026, SEC.27.

Sec. 17. The term of the stadium development district as may be designated in section 14 of this chapter may not exceed thirty-five (35) years commencing from the date the budget committee reviews the resolution or ordinance designating a stadium development district pursuant to …

Sec. 18. (a) The city shall establish a plan for the stadium development district which shall be approved by ordinance or resolution of the designating body as provided in section 14 of this chapter. (b) The plan must include the following provisions: (1) A description of the are…

Sec. 19. If the stadium development district is designated under section 14 of this chapter, the executive shall designate the stadium development district as an allocation area for purposes of the allocation and distribution of property taxes. Not later than August 1 of the cale…

Sec. 2. As used in this chapter, "board" refers to the northwest Indiana stadium board created by IC 36-10-9.5. As added by P.L.44-2026, SEC.27.

Sec. 20. (a) The allocation area designated under section 19 of this chapter: (1) applies to the entire stadium development district; and (2) requires that any property tax assessed on taxable real and personal property used for commercial, residential, or industrial purposes sub…

Sec. 21. (a) Not later than April 15 of each year, the executive and board shall submit a report setting out the stadium development district's activities during the preceding calendar year to the: (1) fiscal body of the city; and (2) department of local government finance in an …

Sec. 22. (a) The executive or the board may enter into a written agreement with a taxpayer who owns, or is otherwise obligated to pay property taxes on, tangible property that is or will be located in the allocation area established under this chapter for the stadium development …

Sec. 23. (a) The state board of accounts, the department of state revenue, and the department of local government finance may adopt rules under IC 4-22-2 and prescribe the forms and procedures that the state board of accounts, the department of state revenue, and the department o…

Sec. 24. (a) A contractor that provides tangible personal property incorporated into real property in a project located in the stadium development district shall maintain records of all state gross retail and use tax paid or collected during a state fiscal year for the tangible p…

Sec. 25. (a) Except as provided in subsection (b), if the stadium development district is designated under section 14 of this chapter, the city shall, not later than August 1 of the calendar year immediately following the designation date, send to the department of state revenue:…

Sec. 26. (a) Not later than October 1 of the calendar year immediately following the designation date of the stadium development district, the department of state revenue shall set the gross retail base period amount and the income tax base period amount. The department of state …

Sec. 27. (a) The board or its designee shall establish a stadium development district fund for the stadium development district designated under section 14 of this chapter. (b) The fund consists of: (1) deposits of incremental property tax revenue from the county auditor as provi…

Sec. 28. (a) Notwithstanding any other law, the Indiana economic development corporation is prohibited from designating territory located in the stadium development district under this chapter as an innovation development district under IC 36-7-32.5. (b) Notwithstanding any other…

Sec. 3. As used in this chapter, "city" means the city of Hammond, Indiana. As added by P.L.44-2026, SEC.27.

Sec. 4. As used in this chapter, "contractor" has the meaning set forth in IC 6-2.5-1-14.9. As added by P.L.44-2026, SEC.27.

Sec. 5. As used in this chapter, "designating body" means the legislative body of the city. As added by P.L.44-2026, SEC.27.

Sec. 6. As used in this chapter, "executive" means the executive of the city. As added by P.L.44-2026, SEC.27.

Sec. 7. As used in this chapter, "gross retail base period amount" means the aggregate amount of state gross retail and use taxes remitted under IC 6-2.5: (1) by the businesses operating in the territory comprising the stadium development district; and (2) that is, in the case of…

Sec. 8. As used in this chapter, "gross retail incremental amount" means the remainder of: (1) the aggregate amount of state gross retail and use taxes that are remitted under IC 6-2.5: (A) by businesses operating in the territory comprising the stadium development district; and …

Sec. 9. As used in this chapter, "income tax base period amount" means the aggregate amount of state adjusted gross income taxes paid: (1) by employees employed in the territory comprising the stadium development district with respect to wages and salary earned for work in the st…