IC 14-33-9
    Chapter 9. Budget and Tax Levy Procedures

IC 14-33-9-1
District budget
    Sec. 1. (a) Except as provided in IC 6-1.1-17-20, the budget of adistrict:
        (1) must be prepared and submitted:
            (A) at the same time;
            (B) in the same manner; and
            (C) with notice;
        as is required by statute for the preparation of budgets bymunicipalities; and
        (2) is subject to the same review by:
            (A) the county board of tax adjustment; and
            (B) the department of local government finance;
        as is required by statute for the budgets of municipalities.
    (b) If a district is established in more than one (1) county:
        (1) except as provided in subsection (c), the budget shall becertified to the auditor of the county in which is located thecourt that had exclusive jurisdiction over the establishment ofthe district; and
        (2) notice must be published in each county having land in thedistrict. Any taxpayer in the district is entitled to be heardbefore the county board of tax adjustment and, after December31, 2008, the fiscal body of each county having jurisdiction.
    (c) If one (1) of the counties in a district contains either a first orsecond class city located in whole or in part in the district, thebudget:
        (1) shall be certified to the auditor of that county; and
        (2) is subject to review at the county level only by the countyboard of tax adjustment and, after December 31, 2008, the fiscalbody of that county.
As added by P.L.1-1995, SEC.26. Amended by P.L.90-2002,SEC.374; P.L.224-2007, SEC.106; P.L.146-2008, SEC.428;P.L.182-2009(ss), SEC.301.

IC 14-33-9-2
Operation and maintenance expenses
    Sec. 2. (a) The board shall budget annually the necessary moneyto meet the probable expenses of operation and maintenance of thedistrict, including the following:
        (1) Repairs.
        (2) Fees.
        (3) Salaries.
        (4) Depreciation on all depreciable assets.
        (5) Rents.
        (6) Supplies.
    (b) Subject to any budget review and approval required under thischapter, the board may add not more than ten percent (10%) of the

total for contingencies.
As added by P.L.1-1995, SEC.26. Amended by P.L.182-2009(ss),SEC.302.

IC 14-33-9-3
Deductions from operation and maintenance expenses
    Sec. 3. (a) The board shall deduct from the operation andmaintenance expenses estimated under section 2 of this chapter thefollowing:
        (1) Any revenue actually received during the current year.
        (2) Other money not obligated to paying or protecting the bondsor notes of the district.
    (b) The board shall carry forward the balance after making thededuction required by subsection (a).
    (c) The board shall next determine the amount of interest due andthe principal amount of bonds maturing the second year after the yearin which the board is meeting. To this amount the board shall addfive percent (5%) in the first year the board meets with bondsoutstanding to provide for contingencies. After that time and until allbonds are retired, the board shall add the necessary amount tomaintain a five percent (5%) contingency reserve.
    (d) If the board has been forced to borrow money for a short termfor a legitimate purpose, the board shall also determine the amountof principal and interest due on the loan.
    (e) The board shall then total the balance.
    (f) From the assessment roll, the board shall then determine theamount of unpaid installments due in the next year on assessmentsthat have been made and deduct this from the total. The board shallthen determine the necessary levy of the special benefits tax toprovide money to meet the expenses thus calculated.
    (g) After review by the department of local government financeas provided in section 1 of this chapter, the board of directors shallcertify to the auditor of each county for collection the levy of the taxand the installment of any assessment.
As added by P.L.1-1995, SEC.26. Amended by P.L.90-2002,SEC.375.

IC 14-33-9-4
Hearing on budget for counties with a population of 300,000 to400,000
    Sec. 4. (a) This section applies to districts:
        (1) established after July 1, 1983; and
        (2) containing all or part of a county having a population ofmore than three hundred thousand (300,000) but less than fourhundred thousand (400,000).
    (b) Each year the board shall submit two (2) copies of theestimated budget formulated by the district for the next budget yearto the fiscal body of the county described in subsection (a) at leastten (10) days before the board holds the public hearing on theestimated budget under IC 6-1.1-17-3.    (c) The fiscal body:
        (1) shall hold a public hearing on the budget; and
        (2) may lower but may not increase any item in the estimatedbudget.
Notice of the hearing shall be published in accordance with IC 5-3-1,except that notice must be published at least five (5) days before thehearing date.
    (d) The county fiscal body shall deliver two (2) copies of thebudget approved under subsection (c) to the board at least two (2)days before the date fixed for the public hearing on the budget heldby the board under IC 6-1.1-17-3. The board may not approve a totalbudget in excess of the amount approved by the county fiscal body.
As added by P.L.1-1995, SEC.26.

IC 14-33-9-5
Treatment of tax levy
    Sec. 5. (a) Upon approval by the department of local governmentfinance, the board of directors shall certify the tax levy to the auditorof each county having land in the district.
    (b) The auditor of each county shall have the levy entered on thetax records of the county treasurer for collection.
    (c) The county treasurer shall collect the tax at the same time asother property taxes are collected.
    (d) After collection, in June and December, the auditor of eachcounty shall issue a warrant on the county treasurer to transfer themoney collected to the board of directors.
As added by P.L.1-1995, SEC.26. Amended by P.L.90-2002,SEC.376.

IC 14-33-9-6
Application of chapter
    Sec. 6. Sections 1 and 5 of this chapter apply to:
        (1) budgets;
        (2) levy of taxes; and
        (3) collection of taxes;
both before and after a district plan is approved.
As added by P.L.1-1995, SEC.26.

IC 14-33-9-7
Special benefits tax
    Sec. 7. The special benefits tax levied by a district is a primarylien on real property in the district equal to other taxes imposed onreal property. The same provisions of other taxes regardingcollections, penalties, and sale of property for delinquencies apply tothis tax.
As added by P.L.1-1995, SEC.26.

IC 14-33-9-8
District's property and income exempt
    Sec. 8. A district's property and income are exempt from taxation

by the state and political subdivisions of the state.
As added by P.L.1-1995, SEC.26.

IC 14-33-9-9
District not considered municipal corporation
    Sec. 9. A district is not considered a municipal corporation withrespect to limitations on the amount of the district's indebtednessirrespective of how that indebtedness is secured in a pledge of thedistrict.
As added by P.L.1-1995, SEC.26.

IC 14-33-9-10
Special benefits tax; statement processing charge
    Sec. 10. A conservancy district may require a statementprocessing charge on a special benefits tax statement. A specialbenefits tax liability assessed under this chapter of less than tendollars ($10) on a parcel may be increased to not more than tendollars ($10). The difference between the actual liability and theamount that appears on the statement is a statement processingcharge. The statement processing charge is considered a part of thetax liability.
As added by P.L.6-1997, SEC.243.