Recent Developments in Indiana Taxation - I.U. School of Law ...

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1128 INDIANA LAW REVIEW [Vol. 40:1103 The GA added I.C. § 36-9-39.1 (effective July 1, 2006) to allow a municipality to create a sewer improvement and extension fund and finance it through special assessments. 255 Non-code provisions repealed the following: County having a consolidated city; metropolitan development (1) commission list; affidavit of owner (I.C. § 6-1.1-24-4.1); (2) Second offer for sale of property (I.C. § 6-1.1-24-5.5); and, (3) Distribution of proceeds of sale of certificates of sale; tax sale surplus fund; county auditor duty on assignment of certificate (I.C.§ 6-1.1-24- 6.5). 256 Non-code provisions also repealed the following: Insufficient funds; county general fund appropriation (I.C. § 12-20- (1) 21-4); (2) County Borrowing for Township Assistance (I.C. § 12-20-23); (3) Transmittal of appeal; determination by county commissioners on township borrowing for assistance (I.C. § 12-20-24-2); (4) Decision of county commissioners; further determination by county council on township borrowing for assistance (I.C. § 12-20-24-3); and (5) Decision of county council; notification of township board; appeal to department on township borrowing for assistance (I.C. § 12-20-24-4). 257 The GA added I.C. § 6-1.1-18.5-21 (effective March 20, 2006) to allow a civil taxing unit to determine the property tax levy limits imposed do not apply to all or part of levies imposed to repay a rainy day loan. 258 The GA added I.C. § 6-1.1-19-13 (effective March 20, 2006) to allow a school corporation to determine whether the property tax levy limits imposed do not apply to all or part of levies imposed to repay a rainy day loan. 259 The GA added I.C. § 6-1.1-21.9 (effective March 24, 2006) to establish a loan from the state rainy day fund to a taxing unit whose property tax collections are affected by the bankruptcy of a taxpayer that manufactures microelectronics. 260 The GA broadened definition of “clerk,” “fiscal body,” and “legislative body” under I.C. §§ 36-1-2-4, 36-1-2-6, and 36-1-2-9, respectively. 261 The GA added I.C. § 36-1.5-1-1 (effective March 24, 2006) evidencing intent to grant broad powers to enable political subdivisions to operate more efficiently 255. Id. § 82. 256. Id. § 83. 257. Id. § 84. 258. 2006 Ind. Legis. Serv. P.L. 114-2006 (H.E.A. 1124) § 1 (West). 259. Id. § 2. 260. Id. § 3. 261. 2006 Ind. Legis. Serv. P.L. 186-2006 (H.E.A. 1362) §§ 1-3 (West).
2007] TAX LAW 1129 by reorganizing and cooperating. 262 The GA added I.C. §§ 36-1.5-1-2, -3, -4, and -5 (effective March 24, 2006) which state that the complete authority for reorganization, cooperation, and 263 transfer of duties between units is contained in I.C. § 36-1.5. This addition also provides that no law, procedure, proceedings, publications, notices, consents, approvals, or acts outside of I.C. § 36-1.5 are required for reorganization, cooperation, or transfer. 264 The GA added I.C. § 36-1.5-1-7 (effective March 24, 2006) which states that I.C. § 36-1.5 does not prohibit reorganization, cooperation, or transfer of duties under any other statute. 265 The GA added I.C. § 36-1.5-3 (effective March 24, 2006) which requires 266 submission of any ordinance for resolution to DLGF. This change also requires DLGF to adjust the maximum permissible levies, rates, and budgets of 267 reorganizing subdivisions. The GA allowed judicial review of DLGF determinations under this chapter. 268 The GA added I.C. § 36-1.5-4 (effective March 24, 2006) which provides procedure for reorganization by referendum. 269 The GA added I.C. § 36-1.5-5 (effective March 24, 2006) which provides procedure for cooperative agreements and transfer of responsibilities. 270 C. Local Taxation The GA passed legislation that allowed certain counties to use funds from CAGIT to operate and maintain jail facilities; juvenile court, detention, and probation facilities; other criminal justice facilities; and related buildings and 271 parking facilities. The only counties that meet the criteria are Elkhart and Marshall. The same legislation prevents Marshall County from using the CAGIT to pay for jail maintenance and operations once the bonds issued to pay jail construction are paid off. 272 The GA extended Jackson County’s authorization to impose an additional CAGIT to generate revenue for a jail and juvenile detention center until June 30, 273 2011. Scott County may impose an additional COIT of up to 0.25% to finance 262. Id. § 4. 263. Id. 264. Id. 265. Id. 266. Id. 267. Id. 268. Id. 269. Id. 270. Id. 271. IND. CODE § 6-3.5-1.1-2.8 (2006) (as amended by 2006 Ind. Legis. Serv. P.L. 147-2006 (S.E.A. 148) § 1 (West)). 272. Id. 273. Id. § 6-3.5-1.1-2.5 (as amended by 2006 Ind. Legis. Serv. P.L. 184-2006 (H.E.A. 1327)
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Page 3 and 4: 2007] TAX LAW 1105 at the end of mo
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Page 7 and 8: 2007] TAX LAW 1109 41 levy so that
Page 9 and 10: 2007] TAX LAW 1111 I.C. § 6-1.1-12
Page 11 and 12: 2007] TAX LAW 1113 86 to change a b
Page 13 and 14: 2007] TAX LAW 1115 I.C. § 36-7-30-
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Page 17 and 18: 2007] TAX LAW 1119 a county auditor
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Page 21 and 22: 2007] TAX LAW 1123 damages caused b
Page 23 and 24: 2007] TAX LAW 1125 219 sale or tran
Page 25: 2007] TAX LAW 1127 political subdiv
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Page 33 and 34: 2007] TAX LAW 1135 324 325 uses the
Page 35 and 36: 2007] TAX LAW 1137 Interest accrues
Page 37 and 38: 2007] TAX LAW 1139 A county sheriff
Page 39 and 40: 2007] TAX LAW 1141 386 years 2006 a
Page 41 and 42: 2007] TAX LAW 1143 I.C. § 6-2.5-6-
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Page 47 and 48: 2007] TAX LAW 1149 A. Wayne County
Page 49 and 50: 2007] TAX LAW 1151 C. Bonney v. Ind
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Page 57 and 58: 2007] TAX LAW 1159 603 the assessed
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Page 67 and 68: 2007] TAX LAW 1169 752 spouse. The
Page 69 and 70: 2007] TAX LAW 1171 784 taxing abili
Page 71: 2007] TAX LAW 1173 814 adjusted gro

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