Title 36, LOCAL GOVERNMENT

Sec. 11. (a) Upon adoption of a resolution establishing a tax area under section 10 of this chapter, the designating body shall submit the resolution to the budget committee for review and recommendation to the budget agency. (b) Upon adoption of a resolution changing the boundar…

Sec. 12. (a) The budget agency must approve the resolution before covered taxes may be allocated under section 10 of this chapter. (b) When considering a resolution, the budget committee and the budget agency must make the following findings: (1) The cost of the facility and faci…

Sec. 13. (a) When the designating body adopts an allocation provision, the county auditor shall notify the department by certified mail of the adoption of the provision and shall include with the notification a complete list of the following: (1) Employers in the tax area. (2) St…

Sec. 13.5. Notwithstanding any other law, if the Indiana economic development corporation subsequently designates territory that is located in an existing allocation area under this chapter as an innovation development district under IC 36-7-32.5, the allocation area may not be r…

Sec. 14. If a tax area is established under section 10 of this chapter, a state fund known as the professional sports and convention development area fund is established for that tax area. The fund shall be administered by the department. Money in the fund does not revert to the …

Sec. 15. Covered taxes attributable to a taxing area under section 10 of this chapter shall be deposited in the professional sports and convention development area fund. As added by P.L.255-1997(ss), SEC.20.

Sec. 16. On or before the twentieth day of each month, all amounts held in the professional sports and convention development area fund shall be distributed to the county treasurer. As added by P.L.255-1997(ss), SEC.20.

Sec. 17. The department shall notify the county auditor of the amount of taxes to be distributed to the county treasurer. For tax areas described in section 8(c) of this chapter, the department shall notify the county auditor of the amount of taxes to be distributed to each party…

Sec. 18. All distributions from the professional sports and convention development area fund for the county shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the county treasurer. As added by P.L.255-1997(ss), SEC.20. A…

Sec. 19. The resolution establishing the tax area must designate the use of the funds. The funds are to be used only for the following: (1) Except in a tax area in: (A) the city of Fort Wayne; or (B) the city of Gary; a capital improvement that will construct or equip a facility …

Sec. 2. As used in this chapter, "budget agency" means the budget agency established by IC 4-12-1. As added by P.L.255-1997(ss), SEC.20.

Sec. 20. The designating body shall repay to the professional sports development area fund any amount that is distributed to the designating body and used for: (1) a purpose that is not described in this chapter; or (2) a facility or facility site other than the facility and faci…

Sec. 21. This chapter expires December 31, 2044. As added by P.L.255-1997(ss), SEC.20. Amended by P.L.100-2014, SEC.4; P.L.79-2021, SEC.3; P.L.183-2023, SEC.4.

Sec. 3. As used in this chapter, "budget committee" has the meaning set forth in IC 4-12-1-3. As added by P.L.255-1997(ss), SEC.20.

Sec. 4. As used in this chapter, "covered taxes" means the part of the following taxes attributable to the operation of a facility designated as part of a tax area under section 8 of this chapter: (1) With respect to a tax area as it existed on June 30, 2026: (A) The state gross …

Sec. 5. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.255-1997(ss), SEC.20.

Sec. 5.5. As used in this chapter, "designating body" means a: (1) city legislative body; or (2) county legislative body; that may establish a tax area under this chapter. As added by P.L.178-2002, SEC.125.

Sec. 6. As used in this chapter, "tax area" means a geographic area established as a professional sports and convention development area under section 10 of this chapter. As added by P.L.255-1997(ss), SEC.20.

Sec. 7. As used in this chapter, "taxpayer" means a person that is liable for a covered tax. As added by P.L.255-1997(ss), SEC.20.

Sec. 8. (a) A designating body may designate as part of a professional sports and convention development area any facility that is: (1) owned by the city, the county, a school corporation, or a board under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11, and used by a profess…

Sec. 9. (a) A tax area must be initially established by resolution: (1) before January 1, 2013, in the case of: (A) a second class city; (B) the city of Marion; or (C) the city of Westfield; (2) before January 1, 2024, in the case of the city of Fishers; or (3) before July 1, 199…

Sec. 9.3. The general assembly finds that the city of Marion is subject to special circumstances that justify special legislation to allow the city of Marion to establish a tax area under section 9 of this chapter, before January 1, 2005. As added by P.L.220-2011, SEC.666.

Sec. 9.7. (a) Except as otherwise provided in this chapter, after a tax area is initially established, a tax area may not be changed and the terms governing the tax area may not be revised. (b) Before May 15, 2005, a tax area established before January 1, 2005, may be changed or …

Sec. 1. (a) A person may not camp on, sleep on, or use for long term shelter land owned by the state or a political subdivision, unless the land has been authorized for that use by law. (b) If a person violates subsection (a), the law enforcement officer who discovers the violati…

Sec. 2. The court may refer a person charged with an offense under section 1 of this chapter for evaluation and treatment under IC 33-23-18-6. As added by P.L.138-2026, SEC.5.

Sec. 3. (a) A political subdivision shall not adopt or enforce any policy under which the political subdivision prohibits or discourages the enforcement of any order or ordinance prohibiting public camping, sleeping, or other obstruction of a sidewalk. (b) In compliance with subs…

Sec. 4. Not later than March 1 of each year, each local law enforcement agency shall provide to the state police department the number of citations issued and arrests made for violations of section 1 of this chapter by the law enforcement agency during the preceding calendar year…

Sec. 5. (a) Subject to subsection (b), this chapter does not prohibit a policy, program, or order of a political subdivision that: (1) encourages a diversion program; or (2) encourages or requires providing housing or shelter services in lieu of a citation or arrest. (b) A policy…

Sec. 1. (a) This chapter applies only to a county having a consolidated city. (b) The authority for the creation of a professional sports development area under this chapter is in addition to the authority for the creation of a professional sports development area under IC 36-7-3…

Sec. 10. An additional professional sports development area fund for the county is established. The fund shall be administered by the department. Money in the fund does not revert to the state general fund at the end of a state fiscal year. As added by P.L.109-2019, SEC.16.

Sec. 11. Covered taxes attributable to a tax area approved under section 8 of this chapter shall be deposited in the additional professional sports development area fund for the county. As added by P.L.109-2019, SEC.16.

Sec. 12. On or before the twentieth day of each month, all amounts on deposit in the additional professional sports development area fund for the county are appropriated for and shall be distributed to the capital improvement board. As added by P.L.109-2019, SEC.16.

Sec. 13. The state comptroller, in cooperation with the department, shall notify the county auditor of the amount of taxes to be distributed to the capital improvement board. As added by P.L.109-2019, SEC.16. Amended by P.L.9-2024, SEC.553.

Sec. 14. All distributions from the additional professional sports development area fund for the county shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the capital improvement board. As added by P.L.109-2019, SEC.16. …

Sec. 15. The capital improvement board may use money distributed from the additional professional sports development area fund to pay any costs related to a capital improvement described in section 4(a)(1) of this chapter, including the following: (1) Any costs related to the ope…

Sec. 16. All capital improvements financed under this chapter are subject to the provisions of 25 IAC 5 concerning equal opportunities for minority business enterprises, women's business enterprises, and veteran or disabled business enterprises to participate in procurement and c…

Sec. 17. The capital improvement board shall repay to the additional professional sports development area fund any amount that is distributed to the capital improvement board and used for a purpose that is not described in section 15 of this chapter. As added by P.L.109-2019, SEC…

Sec. 2. The following definitions apply throughout this chapter: (1) "Bonds" means bonds, notes, or other evidence of indebtedness. (2) "Budget agency" means the budget agency created by IC 4-12-1. (3) "Budget committee" means the budget committee established by IC 4-12-1-3. (4) …

Sec. 3. (a) The general assembly finds the following: (1) Marion County and municipalities located in Marion County face unique and distinct challenges and opportunities related to economic development issues associated with the construction of facilities that would host professi…

Sec. 4. (a) A commission may establish as part of an additional professional sports development area any facility or complex of facilities that is: (1) used to hold a professional sporting event, and which in addition, may be used to hold other entertainment events, including any…

Sec. 5. (a) A tax area must be initially established not later than July 1, 2024, according to the procedures set forth for the establishment of an economic development area under IC 36-7-15.1. A tax area may be changed or the terms governing the tax area revised in the same mann…

Sec. 6. (a) Upon adoption of a resolution establishing a tax area under section 8 of this chapter, the commission shall submit the resolution to the budget committee for review. (b) Upon adoption of a resolution changing the boundaries of a tax area under section 8 of this chapte…

Sec. 7. (a) The budget agency must approve the resolution before the covered taxes may be allocated under section 8 of this chapter. (b) When considering a resolution, the budget committee and the budget agency must make the following findings: (1) The project specified in the re…

Sec. 8. (a) A tax area must be established by resolution. A resolution establishing a tax area may provide for the allocation of covered taxes attributable to a taxable event or covered taxes earned in the tax area to the additional professional sports development area fund estab…

Sec. 8.5. Notwithstanding any other law, if the Indiana economic development corporation subsequently designates territory that is located in an existing allocation area under this chapter as an innovation development district under IC 36-7-32.5, the allocation area may not be re…

Sec. 9. (a) When the commission adopts an allocation provision, the commission shall, in cooperation with the department and the Indiana office of technology, develop geographic information system (GIS) codes for the properties in the tax area, in accordance with guidelines issue…