CHAPTER 20. PROCEDURES FOR ISSUANCE OF BONDS AND OTHER EVIDENCES OF INDEBTEDNESS BY POLITICAL SUBDIVISIONS
IC 6-1.1-20
Chapter 20. Procedures for Issuance of Bonds and OtherEvidences of Indebtedness by Political Subdivisions
IC 6-1.1-20-1
"Bonds" defined
Sec. 1. For purposes of this chapter, the term "bonds" means anybonds or other evidences of indebtedness payable from propertytaxes, but does not include:
(1) notes representing loans under IC 36-2-6-18, IC 36-3-4-22,IC 36-4-6-20, or IC 36-5-2-11 which are payable within five (5)years after issuance;
(2) warrants representing temporary loans which are payableout of taxes levied and in the course of collection;
(3) a lease;
(4) obligations; or
(5) funding, refunding, or judgment funding bonds of politicalsubdivisions.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.37-1988,SEC.8; P.L.25-1995, SEC.39; P.L.146-2008, SEC.187.
IC 6-1.1-20-1.1
"Controlled project" defined
Sec. 1.1. As used in this chapter, "controlled project" means anyproject financed by bonds or a lease, except for the following:
(1) A project for which the political subdivision reasonablyexpects to pay:
(A) debt service; or
(B) lease rentals;
from funds other than property taxes that are exempt from thelevy limitations of IC 6-1.1-18.5 or (before January 1, 2009)IC 20-45-3. A project is not a controlled project even though thepolitical subdivision has pledged to levy property taxes to paythe debt service or lease rentals if those other funds areinsufficient.
(2) A project that will not cost the political subdivision morethan the lesser of the following:
(A) Two million dollars ($2,000,000).
(B) An amount equal to one percent (1%) of the total grossassessed value of property within the political subdivision onthe last assessment date, if that amount is at least one milliondollars ($1,000,000).
(3) A project that is being refinanced for the purpose ofproviding gross or net present value savings to taxpayers.
(4) A project for which bonds were issued or leases wereentered into before January 1, 1996, or where the state board oftax commissioners has approved the issuance of bonds or theexecution of leases before January 1, 1996.
(5) A project that is required by a court order holding that afederal law mandates the project. (6) A project that:
(A) is in response to:
(i) a natural disaster;
(ii) an accident; or
(iii) an emergency;
in the political subdivision that makes a building or facilityunavailable for its intended use; and
(B) is approved by the county council of each county inwhich the political subdivision is located.
(7) A project that was not a controlled project under this sectionas in effect on June 30, 2008, and for which:
(A) the bonds or lease for the project were issued or enteredinto before July 1, 2008; or
(B) the issuance of the bonds or the execution of the leasefor the project was approved by the department of localgovernment finance before July 1, 2008.
As added by P.L.25-1995, SEC.40. Amended by P.L.178-2002,SEC.30; P.L.2-2006, SEC.51; P.L.146-2008, SEC.188.
IC 6-1.1-20-1.2
"Debt service" defined
Sec. 1.2. As used in this chapter, "debt service" means principalof and interest on bonds. The term includes the repayment of anadvance from the common school fund under IC 20-49-4-8.
As added by P.L.25-1995, SEC.41. Amended by P.L.2-2006, SEC.52.
IC 6-1.1-20-1.3
"Lease" defined
Sec. 1.3. As used in this chapter, "lease" means a lease by apolitical subdivision of any project with lease rentals payable fromproperty taxes that are exempt from the levy limitations ofIC 6-1.1-18.5 or (before January 1, 2009) IC 20-45-3.
As added by P.L.25-1995, SEC.42. Amended by P.L.2-2006, SEC.53;P.L.146-2008, SEC.189.
IC 6-1.1-20-1.4
"Lease rentals" defined
Sec. 1.4. As used in this chapter, "lease rentals" means thepayments required under a lease.
As added by P.L.25-1995, SEC.43.
IC 6-1.1-20-1.5
"Obligations" defined
Sec. 1.5. As used in this chapter, "obligations" refers to a contractor promise to pay of a political subdivision that would be considereda bond or lease under this chapter but for the fact that it is payablesolely from funds other than property taxes.
As added by P.L.25-1995, SEC.44.
IC 6-1.1-20-1.6 "Property taxes" defined
Sec. 1.6. As used in this chapter, "property taxes" means aproperty tax rate or levy to pay debt service or to pay lease rentals,but does not include taxes allocated for an allocation area underIC 6-1.1-39-5, IC 8-22-3.5-9, IC 36-7-14-39, IC 36-7-15.1-26, orIC 36-7-15.1-53.
As added by P.L.25-1995, SEC.45. Amended by P.L.102-1999,SEC.1.
IC 6-1.1-20-1.7
"Project" defined
Sec. 1.7. As used in this chapter, "project" means any project orpurpose for which a political subdivision may issue bonds or enterinto leases, including a sale-lease back of an existing building.
As added by P.L.25-1995, SEC.46.
IC 6-1.1-20-1.8
"County voter registration office" defined
Sec. 1.8. As used in this chapter, "county voter registration office"means the following:
(1) A board of registration established under IC 3-7-12 or by acounty executive acting under IC 3-7-12.
(2) A board of elections and registration established underIC 3-6-5.2 or IC 3-6-5.4.
(3) The office of the circuit court clerk of a county in which aboard has not been established as described in subdivision (1)or (2).
As added by P.L.219-2007, SEC.58.
IC 6-1.1-20-1.9
"Registered voter", "eligible voter", and "owner of property"defined
Sec. 1.9. (a) As used in this chapter, "registered voter" means thefollowing:
(1) In the case of a petition under section 3.1 of this chapter toinitiate a petition and remonstrance process, an individual whois registered to vote in the political subdivision on the date thecounty voter registration board makes the determination undersection 3.1(b)(8) of this chapter regarding whether persons whosigned the petition are registered voters.
(2) In the case of:
(A) a petition under section 3.2 of this chapter in favor of theproposed debt service or lease payments; or
(B) a remonstrance under section 3.2 of this chapter againstthe proposed debt service or lease payments;
an individual who is registered to vote in the politicalsubdivision on the date the county voter registration boardmakes the determination under section 3.2(b)(5) of this chapterregarding whether persons who signed the petition orremonstrance are registered voters. (3) In the case of a petition under section 3.5 of this chapterrequesting the application of the local public question processunder section 3.6 of this chapter concerning proposed debtservice or lease payments, an individual who is registered tovote in the political subdivision on the date the county voterregistration board makes the determination under section3.5(b)(8) of this chapter regarding whether persons who signedthe petition are registered voters.
(b) As used in this chapter, in the case of an election on a publicquestion held under section 3.6 of this chapter, "eligible voter"means an individual who:
(1) is eligible to vote in the election in the political subdivisionin which the public question will be held, as determined underIC 3; and
(2) resides within the boundaries of the political subdivision forwhich the public question is being considered.
(c) As used in this chapter, "owner of property" means a personthat owns:
(1) real property;
(2) a mobile home assessed as personal property, used as aprincipal place of residence, and receiving the standard propertytax deduction under IC 6-1.1-12-37; or
(3) a manufactured home assessed as personal property, used asa principal place of residence, and receiving the standardproperty tax deduction under IC 6-1.1-12-37.
As added by P.L.219-2007, SEC.59. Amended by P.L.146-2008,SEC.190; P.L.182-2009(ss), SEC.142; P.L.41-2010, SEC.1.
IC 6-1.1-20-2
Lease obligations and issuance of instruments authorized
Sec. 2. A political subdivision may, subject to the limitationsprovided by law, issue any bonds, notes, or warrants, or enter intoany leases or obligations that it considers necessary.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.25-1995,SEC.47.
IC 6-1.1-20-3
Repealed
(Repealed by P.L.25-1995, SEC.94.)
IC 6-1.1-20-3.1 Version a
Procedures to be completed by political subdivision beforeimposing property taxes for bonds or lease for certain projects
Note: This version of section amended by P.L.41-2010, SEC.2.See also following version of this section amended by P.L.113-2010,SEC.33.
Sec. 3.1. (a) This section applies only to the following:
(1) A controlled project (as defined in section 1.1 of thischapter as in effect June 30, 2008) for which the proper officersof a political subdivision make a preliminary determination in
the manner described in subsection (b) before July 1, 2008.
(2) An elementary school building, middle school building, orother school building for academic instruction that:
(A) is a controlled project;
(B) will be used for any combination of kindergarten throughgrade 8;
(C) will not be used for any combination of grade 9 throughgrade 12; and
(D) will not cost more than ten million dollars($10,000,000).
(3) A high school building or other school building foracademic instruction that:
(A) is a controlled project;
(B) will be used for any combination of grade 9 throughgrade 12;
(C) will not be used for any combination of kindergartenthrough grade 8; and
(D) will not cost more than twenty million dollars($20,000,000).
(4) Any other controlled project that:
(A) is not a controlled project described in subdivision (1),(2), or (3); and
(B) will not cost the political subdivision more than thelesser of the following:
(i) Twelve million dollars ($12,000,000).
(ii) An amount equal to one percent (1%) of the total grossassessed value of property within the political subdivisionon the last assessment date, if that amount is at least onemillion dollars ($1,000,000).
(b) A political subdivision may not impose property taxes to paydebt service on bonds or lease rentals on a lease for a controlledproject without completing the following procedures:
(1) The proper officers of a political subdivision shall:
(A) publish notice in accordance with IC 5-3-1; and
(B) send notice by first class mail to any organization thatdelivers to the officers, before January 1 of that year, anannual written request for such notices;
of any meeting to consider adoption of a resolution or anordinance making a preliminary determination to issue bonds orenter into a lease and shall conduct a public hearing on apreliminary determination before adoption of the resolution orordinance.
(2) When the proper officers of a political subdivision make apreliminary determination to issue bonds or enter into a leasefor a controlled project, the officers shall give notice of thepreliminary determination by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the organizations described insubdivision (1)(B).
(3) A notice under subdivision (2) of the preliminary
determination of the political subdivision to issue bonds orenter into a lease for a controlled project must include thefollowing information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or themaximum lease rental for the lease.
(C) The estimated interest rates that will be paid and thetotal interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that any owners of property within thepolitical subdivision or registered voters residing within thepolitical subdivision who want to initiate a petition andremonstrance process against the proposed debt service orlease payments must file a petition that complies withsubdivisions (4) and (5) not later than thirty (30) days afterpublication in accordance with IC 5-3-1.
(F) With respect to bonds issued or a lease entered into toopen:
(i) a new school facility; or
(ii) an existing facility that has not been used for at leastthree (3) years and that is being reopened to provideadditional classroom space;
the estimated costs the school corporation expects to incurannually to operate the facility.
(G) A statement of whether the school corporation expectsto appeal for a new facility adjustment (as defined inIC 20-45-1-16 before January 1, 2009) for an increasedmaximum permissible tuition support levy to pay theestimated costs described in clause (F).
(H) The political subdivision's current debt service levy andrate and the estimated increase to the political subdivision'sdebt service levy and rate that will result if the politicalsubdivision issues the bonds or enters into the lease.
(4) After notice is given, a petition requesting the application ofa petition and remonstrance process may be filed by the lesserof:
(A) one hundred (100) persons who are either owners ofproperty within the political subdivision or registered votersresiding within the political subdivision; or
(B) five percent (5%) of the registered voters residing withinthe political subdivision.
(5) The state board of accounts shall design and, upon requestby the county voter registration office, deliver to the countyvoter registration office or the county voter registration office'sdesignated printer the petition forms to be used solely in thepetition process described in this section. The county voterregistration office shall issue to an owner or owners of propertywithin the political subdivision or a registered voter residingwithin the political subdivision the number of petition formsrequested by the owner or owners or the registered voter. Each
form must be accompanied by instructions detailing therequirements that:
(A) the carrier and signers must be owners of property orregistered voters;
(B) the carrier must be a signatory on at least one (1)petition;
(C) after the signatures have been collected, the carrier mustswear or affirm before a notary public that the carrierwitnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identifythemselves as owners of property or registered voters and maybe allowed to pick up additional copies to distribute to otherowners of property or registered voters. Each person signing apetition must indicate whether the person is signing the petitionas a registered voter within the political subdivision or issigning the petition as the owner of property within the politicalsubdivision. A person who signs a petition as a registered votermust indicate the address at which the person is registered tovote. A person who signs a petition as an owner of propertymust indicate the address of the property owned by the personin the political subdivision.
(6) Each petition must be verified under oath by at least one (1)qualified petitioner in a manner prescribed by the state board ofaccounts before the petition is filed with the county voterregistration office under subdivision (7).
(7) Each petition must be filed with the county voterregistration office not more than thirty (30) days afterpublication under subdivision (2) of the notice of thepreliminary determination.
(8) The county voter registration office shall determine whethereach person who signed the petition is a registered voter. Thecounty voter registration office shall not more than fifteen (15)business days after receiving a petition forward a copy of thepetition to the county auditor. Not more than ten (10) businessdays after receiving the copy of the petition, the county auditorshall provide to the county voter registration office a statementverifying:
(A) whether a person who signed the petition as a registeredvoter but is not a registered voter, as determined by thecounty voter registration office, is the owner of property inthe political subdivision; and
(B) whether a person who signed the petition as an owner ofproperty within the political subdivision does in fact ownproperty within the political subdivision.
(9) The county voter registration office shall not more than ten(10) business days after receiving the statement from the countyauditor under subdivision (8) make the final determination ofthe number of petitioners that are registered voters in thepolitical subdivision and, based on the statement provided by
the county auditor, the number of petitioners that own propertywithin the political subdivision. Whenever the name of anindividual who signs a petition form as a registered votercontains a minor variation from the name of the registered voteras set forth in the records of the county voter registration office,the signature is presumed to be valid, and there is a presumptionthat the individual is entitled to sign the petition under thissection. Except as otherwise provided in this chapter, indetermining whether an individual is a registered voter, thecounty voter registration office shall apply the requirements andprocedures used under IC 3 to determine whether a person is aregistered voter for purposes of voting in an election governedby IC 3. However, an individual is not required to comply withthe provisions concerning providing proof of identification tobe considered a registered voter for purposes of this chapter. Aperson is entitled to sign a petition only one (1) time in aparticular petition and remonstrance process under this chapter,regardless of whether the person owns more than one (1) parcelof real property, mobile home assessed as personal property, ormanufactured home assessed as personal property or acombination of those types of property within the subdivisionand regardless of whether the person is both a registered voterin the political subdivision and the owner of property within thepolitical subdivision. Notwithstanding any other provision ofthis section, if a petition is presented to the county voterregistration office within forty-five (45) days before an election,the county voter registration office may defer acting on thepetition, and the time requirements under this section for actionby the county voter registration office do not begin to run untilfive (5) days after the date of the election.
(10) The county voter registration office must file a certificateand each petition with:
(A) the township trustee, if the political subdivision is atownship, who shall present the petition or petitions to thetownship board; or
(B) the body that has the authority to authorize the issuanceof the bonds or the execution of a lease, if the politicalsubdivision is not a township;
within thirty-five (35) business days of the filing of the petitionrequesting a petition and remonstrance process. The certificatemust state the number of petitioners that are owners of propertywithin the political subdivision and the number of petitionerswho are registered voters residing within the politicalsubdivision.
If a sufficient petition requesting a petition and remonstrance processis not filed by owners of property or registered voters as set forth inthis section, the political subdivision may issue bonds or enter intoa lease by following the provisions of law relating to the bonds to beissued or lease to be entered into.
As added by P.L.25-1995, SEC.48. Amended by P.L.53-1996, SEC.2;
P.L.56-1997, SEC.1; P.L.178-2002, SEC.31; P.L.1-2004, SEC.30and P.L.23-2004, SEC.33; P.L.2-2006, SEC.54; P.L.219-2007,SEC.60; P.L.146-2008, SEC.191; P.L.182-2009(ss), SEC.143;P.L.41-2010, SEC.2.
IC 6-1.1-20-3.1 Version b
Procedures required before imposing property taxes for bonds orlease for certain projects; petition requesting initiation of petitionand remonstrance process
Note: This version of section amended by P.L.113-2010, SEC.33.See also preceding version of this section amended by P.L.41-2010,SEC.2.
Sec. 3.1. (a) This section applies only to the following:
(1) A controlled project (as defined in section 1.1 of thischapter as in effect June 30, 2008) for which the proper officersof a political subdivision make a preliminary determination inthe manner described in subsection (b) before July 1, 2008.
(2) An elementary school building, middle school building, orother school building for academic instruction that:
(A) is a controlled project;
(B) will be used for any combination of kindergarten throughgrade 8;
(C) will not be used for any combination of grade 9 throughgrade 12; and
(D) will not cost more than ten million dollars($10,000,000).
(3) A high school building or other school building foracademic instruction that:
(A) is a controlled project;
(B) will be used for any combination of grade 9 throughgrade 12;
(C) will not be used for any combination of kindergartenthrough grade 8; and
(D) will not cost more than twenty million dollars($20,000,000).
(4) Any other controlled project that:
(A) is not a controlled project described in subdivision (1),(2), or (3); and
(B) will not cost the political subdivision more than thelesser of the following:
(i) Twelve million dollars ($12,000,000).
(ii) An amount equal to one percent (1%) of the total grossassessed value of property within the political subdivisionon the last assessment date, if that amount is at least onemillion dollars ($1,000,000).
(b) A political subdivision may not impose property taxes to paydebt service on bonds or lease rentals on a lease for a controlledproject without completing the following procedures:
(1) The proper officers of a political subdivision shall:
(A) publish notice in accordance with IC 5-3-1; and (B) send notice by first class mail to the circuit court clerkand to any organization that delivers to the officers, beforeJanuary 1 of that year, an annual written request for suchnotices;
of any meeting to consider adoption of a resolution or anordinance making a preliminary determination to issue bonds orenter into a lease and shall conduct a public hearing on apreliminary determination before adoption of the resolution orordinance.
(2) When the proper officers of a political subdivision make apreliminary determination to issue bonds or enter into a leasefor a controlled project, the officers shall give notice of thepreliminary determination by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the circuit court clerk and to theorganizations described in subdivision (1)(B).
(3) A notice under subdivision (2) of the preliminarydetermination of the political subdivision to issue bonds orenter into a lease for a controlled project must include thefollowing information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or themaximum lease rental for the lease.
(C) The estimated interest rates that will be paid and thetotal interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that any owners of real property within thepolitical subdivision or registered voters residing within thepolitical subdivision who want to initiate a petition andremonstrance process against the proposed debt service orlease payments must file a petition that complies withsubdivisions (4) and (5) not later than thirty (30) days afterpublication in accordance with IC 5-3-1.
(F) With respect to bonds issued or a lease entered into toopen:
(i) a new school facility; or
(ii) an existing facility that has not been used for at leastthree (3) years and that is being reopened to provideadditional classroom space;
the estimated costs the school corporation expects to incurannually to operate the facility.
(G) A statement of whether the school corporation expectsto appeal for a new facility adjustment (as defined inIC 20-45-1-16 before January 1, 2009) for an increasedmaximum permissible tuition support levy to pay theestimated costs described in clause (F).
(H) The political subdivision's current debt service levy andrate and the estimated increase to the political subdivision'sdebt service levy and rate that will result if the politicalsubdivision issues the bonds or enters into the lease. (4) After notice is given, a petition requesting the application ofa petition and remonstrance process may be filed by the lesserof:
(A) one hundred (100) persons who are either owners of realproperty within the political subdivision or registered votersresiding within the political subdivision; or
(B) five percent (5%) of the registered voters residing withinthe political subdivision.
(5) The state board of accounts shall design and, upon requestby the county voter registration office, deliver to the countyvoter registration office or the county voter registration office'sdesignated printer the petition forms to be used solely in thepetition process described in this section. The county voterregistration office shall issue to an owner or owners of realproperty within the political subdivision or a registered voterresiding within the political subdivision the number of petitionforms requested by the owner or owners or the registered voter.Each form must be accompanied by instructions detailing therequirements that:
(A) the carrier and signers must be owners of real propertyor registered voters;
(B) the carrier must be a signatory on at least one (1)petition;
(C) after the signatures have been collected, the carrier mustswear or affirm before a notary public that the carrierwitnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identifythemselves as owners of real property or registered voters andmay be allowed to pick up additional copies to distribute toother property owners or registered voters. Each person signinga petition must indicate whether the person is signing thepetition as a registered voter within the political subdivision oris signing the petition as the owner of real property within thepolitical subdivision. A person who signs a petition as aregistered voter must indicate the address at which the personis registered to vote. A person who signs a petition as a realproperty owner must indicate the address of the real propertyowned by the person in the political subdivision.
(6) Each petition must be verified under oath by at least one (1)qualified petitioner in a manner prescribed by the state board ofaccounts before the petition is filed with the county voterregistration office under subdivision (7).
(7) Each petition must be filed with the county voterregistration office not more than thirty (30) days afterpublication under subdivision (2) of the notice of thepreliminary determination.
(8) The county voter registration office shall determine whethereach person who signed the petition is a registered voter. Thecounty voter registration office shall not more than fifteen (15)
business days after receiving a petition forward a copy of thepetition to the county auditor. Not more than ten (10) businessdays after receiving the copy of the petition, the county auditorshall provide to the county voter registration office a statementverifying:
(A) whether a person who signed the petition as a registeredvoter but is not a registered voter, as determined by thecounty voter registration office, is the owner of real propertyin the political subdivision; and
(B) whether a person who signed the petition as an owner ofreal property within the political subdivision does in factown real property within the political subdivision.
(9) The county voter registration office shall not more than ten(10) business days after receiving the statement from the countyauditor under subdivision (8) make the final determination ofthe number of petitioners that are registered voters in thepolitical subdivision and, based on the statement provided bythe county auditor, the number of petitioners that own realproperty within the political subdivision. Whenever the name ofan individual who signs a petition form as a registered votercontains a minor variation from the name of the registered voteras set forth in the records of the county voter registration office,the signature is presumed to be valid, and there is a presumptionthat the individual is entitled to sign the petition under thissection. Except as otherwise provided in this chapter, indetermining whether an individual is a registered voter, thecounty voter registration office shall apply the requirements andprocedures used under IC 3 to determine whether a person is aregistered voter for purposes of voting in an election governedby IC 3. However, an individual is not required to comply withthe provisions concerning providing proof of identification tobe considered a registered voter for purposes of this chapter. Aperson is entitled to sign a petition only one (1) time in aparticular petition and remonstrance process under this chapter,regardless of whether the person owns more than one (1) parcelof real property within the subdivision and regardless ofwhether the person is both a registered voter in the politicalsubdivision and the owner of real property within the politicalsubdivision. Notwithstanding any other provision of thissection, if a petition is presented to the county voter registrationoffice within forty-five (45) days before an election, the countyvoter registration office may defer acting on the petition, andthe time requirements under this section for action by thecounty voter registration office do not begin to run until five (5)days after the date of the election.
(10) The county voter registration office must file a certificateand each petition with:
(A) the township trustee, if the political subdivision is atownship, who shall present the petition or petitions to thetownship board; or (B) the body that has the authority to authorize the issuanceof the bonds or the execution of a lease, if the politicalsubdivision is not a township;
within thirty-five (35) business days of the filing of the petitionrequesting a petition and remonstrance process. The certificatemust state the number of petitioners that are owners of realproperty within the political subdivision and the number ofpetitioners who are registered voters residing within thepolitical subdivision.
If a sufficient petition requesting a petition and remonstrance processis not filed by owners of real property or registered voters as set forthin this section, the political subdivision may issue bonds or enter intoa lease by following the provisions of law relating to the bonds to beissued or lease to be entered into.
As added by P.L.25-1995, SEC.48. Amended by P.L.53-1996, SEC.2;P.L.56-1997, SEC.1; P.L.178-2002, SEC.31; P.L.1-2004, SEC.30and P.L.23-2004, SEC.33; P.L.2-2006, SEC.54; P.L.219-2007,SEC.60; P.L.146-2008, SEC.191; P.L.182-2009(ss), SEC.143;P.L.113-2010, SEC.33.
IC 6-1.1-20-3.2 Version a
Petition and remonstrance process for bonds or lease for certainprojects
Note: This version of section amended by P.L.41-2010, SEC.3.See also following version of this section amended by P.L.113-2010,SEC.34.
Sec. 3.2. (a) This section applies only to controlled projectsdescribed in section 3.1(a) of this chapter.
(b) If a sufficient petition requesting the application of a petitionand remonstrance process has been filed as set forth in section 3.1 ofthis chapter, a political subdivision may not impose property taxes topay debt service on bonds or lease rentals on a lease for a controlledproject without completing the following procedures:
(1) The proper officers of the political subdivision shall givenotice of the applicability of the petition and remonstranceprocess by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the organizations described in section3.1(b)(1)(B) of this chapter.
A notice under this subdivision must include a statement thatany owners of property within the political subdivision orregistered voters residing within the political subdivision whowant to petition in favor of or remonstrate against the proposeddebt service or lease payments must file petitions andremonstrances in compliance with subdivisions (2) through (4)not earlier than thirty (30) days or later than sixty (60) daysafter publication in accordance with IC 5-3-1.
(2) Not earlier than thirty (30) days or later than sixty (60) daysafter the notice under subdivision (1) is given:
(A) petitions (described in subdivision (3)) in favor of the
bonds or lease; and
(B) remonstrances (described in subdivision (3)) against thebonds or lease;
may be filed by an owner or owners of property within thepolitical subdivision or a registered voter residing within thepolitical subdivision. Each signature on a petition must bedated, and the date of signature may not be before the date onwhich the petition and remonstrance forms may be issued undersubdivision (3). A petition described in clause (A) or aremonstrance described in clause (B) must be verified incompliance with subdivision (4) before the petition orremonstrance is filed with the county voter registration officeunder subdivision (4).
(3) The state board of accounts shall design and, upon requestby the county voter registration office, deliver to the countyvoter registration office or the county voter registration office'sdesignated printer the petition and remonstrance forms to beused solely in the petition and remonstrance process describedin this section. The county voter registration office shall issueto an owner or owners of property within the politicalsubdivision or a registered voter residing within the politicalsubdivision the number of petition or remonstrance formsrequested by the owner or owners or the registered voter. Eachform must be accompanied by instructions detailing therequirements that:
(A) the carrier and signers must be owners of property orregistered voters;
(B) the carrier must be a signatory on at least one (1)petition;
(C) after the signatures have been collected, the carrier mustswear or affirm before a notary public that the carrierwitnessed each signature;
(D) govern the closing date for the petition and remonstranceperiod; and
(E) apply to the carrier under section 10 of this chapter.
Persons requesting forms may be required to identifythemselves as owners of property or registered voters and maybe allowed to pick up additional copies to distribute to otherowners of property or registered voters. Each person signing apetition or remonstrance must indicate whether the person issigning the petition or remonstrance as a registered voter withinthe political subdivision or is signing the petition orremonstrance as the owner of property within the politicalsubdivision. A person who signs a petition or remonstrance asa registered voter must indicate the address at which the personis registered to vote. A person who signs a petition orremonstrance as an owner of property must indicate the addressof the property owned by the person in the political subdivision.The county voter registration office may not issue a petition orremonstrance form earlier than twenty-nine (29) days after the
notice is given under subdivision (1). The county voterregistration office shall certify the date of issuance on eachpetition or remonstrance form that is distributed under thissubdivision.
(4) The petitions and remonstrances must be verified in themanner prescribed by the state board of accounts and filed withthe county voter registration office within the sixty (60) dayperiod described in subdivision (2) in the manner set forth insection 3.1 of this chapter relating to requests for a petition andremonstrance process.
(5) The county voter registration office shall determine whethereach person who signed the petition or remonstrance is aregistered voter. The county voter registration office shall notmore than fifteen (15) business days after receiving a petitionor remonstrance forward a copy of the petition or remonstranceto the county auditor. Not more than ten (10) business daysafter receiving the copy of the petition or remonstrance, thecounty auditor shall provide to the county voter registrationoffice a statement verifying:
(A) whether a person who signed the petition orremonstrance as a registered voter but is not a registeredvoter, as determined by the county voter registration office,is the owner of property in the political subdivision; and
(B) whether a person who signed the petition orremonstrance as an owner of property within the politicalsubdivision does in fact own property within the politicalsubdivision.
(6) The county voter registration office shall not more than ten(10) business days after receiving the statement from the countyauditor under subdivision (5) make the final determination of:
(A) the number of registered voters in the politicalsubdivision that signed a petition and, based on thestatement provided by the county auditor, the number ofowners of property within the political subdivision thatsigned a petition; and
(B) the number of registered voters in the politicalsubdivision that signed a remonstrance and, based on thestatement provided by the county auditor, the number ofowners of property within the political subdivision thatsigned a remonstrance.
Whenever the name of an individual who signs a petition orremonstrance as a registered voter contains a minor variationfrom the name of the registered voter as set forth in the recordsof the county voter registration office, the signature is presumedto be valid, and there is a presumption that the individual isentitled to sign the petition or remonstrance under this section.Except as otherwise provided in this chapter, in determiningwhether an individual is a registered voter, the county voterregistration office shall apply the requirements and proceduresused under IC 3 to determine whether a person is a registered
voter for purposes of voting in an election governed by IC 3.However, an individual is not required to comply with theprovisions concerning providing proof of identification to beconsidered a registered voter for purposes of this chapter. Aperson is entitled to sign a petition or remonstrance only one (1)time in a particular petition and remonstrance process under thischapter, regardless of whether the person owns more than one(1) parcel of real property, mobile home assessed as personalproperty, or manufactured home assessed as personal propertyor a combination of those types of property within thesubdivision and regardless of whether the person is both aregistered voter in the political subdivision and the owner ofproperty within the political subdivision. Notwithstanding anyother provision of this section, if a petition or remonstrance ispresented to the county voter registration office withinforty-five (45) days before an election, the county voterregistration office may defer acting on the petition orremonstrance, and the time requirements under this section foraction by the county voter registration office do not begin to rununtil five (5) days after the date of the election.
(7) The county voter registration office must file a certificateand the petition or remonstrance with the body of the politicalsubdivision charged with issuing bonds or entering into leaseswithin thirty-five (35) business days of the filing of a petitionor remonstrance under subdivision (4), whichever applies,containing ten thousand (10,000) signatures or less. The countyvoter registration office may take an additional five (5) days toreview and certify the petition or remonstrance for eachadditional five thousand (5,000) signatures up to a maximum ofsixty (60) days. The certificate must state the number ofpetitioners and remonstrators that are owners of property withinthe political subdivision and the number of petitioners who areregistered voters residing within the political subdivision.
(8) If a greater number of persons who are either owners ofproperty within the political subdivision or registered votersresiding within the political subdivision sign a remonstrancethan the number that signed a petition, the bonds petitioned formay not be issued or the lease petitioned for may not be enteredinto. The proper officers of the political subdivision may notmake a preliminary determination to issue bonds or enter intoa lease for the controlled project defeated by the petition andremonstrance process under this section or any other controlledproject that is not substantially different within one (1) yearafter the date of the county voter registration office's certificateunder subdivision (7). Withdrawal of a petition carries the sameconsequences as a defeat of the petition.
(9) After a political subdivision has gone through the petitionand remonstrance process set forth in this section, the politicalsubdivision is not required to follow any other remonstrance orobjection procedures under any other law (including section 5
of this chapter) relating to bonds or leases designed to protectowners of property within the political subdivision from theimposition of property taxes to pay debt service or lease rentals.However, the political subdivision must still receive theapproval of the department of local government finance ifrequired by:
(A) IC 6-1.1-18.5-8; or
(B) IC 20-46-7-8, IC 20-46-7-9, and IC 20-46-7-10.
As added by P.L.25-1995, SEC.49. Amended by P.L.53-1996, SEC.3;P.L.54-1996, SEC.1; P.L.2-1997, SEC.20; P.L.56-1997, SEC.2;P.L.2-1998, SEC.20; P.L.90-2002, SEC.192; P.L.178-2002, SEC.32;P.L.1-2004, SEC.31 and P.L.23-2004, SEC.34; P.L.2-2006, SEC.55;P.L.219-2007, SEC.61; P.L.224-2007, SEC.31; P.L.3-2008, SEC.47;P.L.146-2008, SEC.192; P.L.182-2009(ss), SEC.144; P.L.41-2010,SEC.3.
IC 6-1.1-20-3.2 Version b
Petition and remonstrance process for bonds or lease for certainprojects
Note: This version of section amended by P.L.113-2010, SEC.34.See also preceding version of this section amended by P.L.41-2010,SEC.3.
Sec. 3.2. (a) This section applies only to controlled projectsdescribed in section 3.1(a) of this chapter.
(b) If a sufficient petition requesting the application of a petitionand remonstrance process has been filed as set forth in section 3.1 ofthis chapter, a political subdivision may not impose property taxes topay debt service on bonds or lease rentals on a lease for a controlledproject without completing the following procedures:
(1) The proper officers of the political subdivision shall givenotice of the applicability of the petition and remonstranceprocess by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the circuit court clerk and to theorganizations described in section 3.1(b)(1)(B) of thischapter.
A notice under this subdivision must include a statement thatany owners of real property within the political subdivision orregistered voters residing within the political subdivision whowant to petition in favor of or remonstrate against the proposeddebt service or lease payments must file petitions andremonstrances in compliance with subdivisions (2) through (4)not earlier than thirty (30) days or later than sixty (60) daysafter publication in accordance with IC 5-3-1.
(2) Not earlier than thirty (30) days or later than sixty (60) daysafter the notice under subdivision (1) is given:
(A) petitions (described in subdivision (3)) in favor of thebonds or lease; and
(B) remonstrances (described in subdivision (3)) against thebonds or lease; may be filed by an owner or owners of real property within thepolitical subdivision or a registered voter residing within thepolitical subdivision. Each signature on a petition must bedated, and the date of signature may not be before the date onwhich the petition and remonstrance forms may be issued undersubdivision (3). A petition described in clause (A) or aremonstrance described in clause (B) must be verified incompliance with subdivision (4) before the petition orremonstrance is filed with the county voter registration officeunder subdivision (4).
(3) The state board of accounts shall design and, upon requestby the county voter registration office, deliver to the countyvoter registration office or the county voter registration office'sdesignated printer the petition and remonstrance forms to beused solely in the petition and remonstrance process describedin this section. The county voter registration office shall issueto an owner or owners of real property within the politicalsubdivision or a registered voter residing within the politicalsubdivision the number of petition or remonstrance formsrequested by the owner or owners or the registered voter. Eachform must be accompanied by instructions detailing therequirements that:
(A) the carrier and signers must be owners of real propertyor registered voters;
(B) the carrier must be a signatory on at least one (1)petition;
(C) after the signatures have been collected, the carrier mustswear or affirm before a notary public that the carrierwitnessed each signature;
(D) govern the closing date for the petition and remonstranceperiod; and
(E) apply to the carrier under section 10 of this chapter.
Persons requesting forms may be required to identifythemselves as owners of real property or registered voters andmay be allowed to pick up additional copies to distribute toother property owners or registered voters. Each person signinga petition or remonstrance must indicate whether the person issigning the petition or remonstrance as a registered voter withinthe political subdivision or is signing the petition orremonstrance as the owner of real property within the politicalsubdivision. A person who signs a petition or remonstrance asa registered voter must indicate the address at which the personis registered to vote. A person who signs a petition orremonstrance as a real property owner must indicate the addressof the real property owned by the person in the politicalsubdivision. The county voter registration office may not issuea petition or remonstrance form earlier than twenty-nine (29)days after the notice is given under subdivision (1). The countyvoter registration office shall certify the date of issuance oneach petition or remonstrance form that is distributed under this
subdivision.
(4) The petitions and remonstrances must be verified in themanner prescribed by the state board of accounts and filed withthe county voter registration office within the sixty (60) dayperiod described in subdivision (2) in the manner set forth insection 3.1 of this chapter relating to requests for a petition andremonstrance process.
(5) The county voter registration office shall determine whethereach person who signed the petition or remonstrance is aregistered voter. The county voter registration office shall notmore than fifteen (15) business days after receiving a petitionor remonstrance forward a copy of the petition or remonstranceto the county auditor. Not more than ten (10) business daysafter receiving the copy of the petition or remonstrance, thecounty auditor shall provide to the county voter registrationoffice a statement verifying:
(A) whether a person who signed the petition orremonstrance as a registered voter but is not a registeredvoter, as determined by the county voter registration office,is the owner of real property in the political subdivision; and
(B) whether a person who signed the petition orremonstrance as an owner of real property within thepolitical subdivision does in fact own real property withinthe political subdivision.
(6) The county voter registration office shall not more than ten(10) business days after receiving the statement from the countyauditor under subdivision (5) make the final determination of:
(A) the number of registered voters in the politicalsubdivision that signed a petition and, based on thestatement provided by the county auditor, the number ofowners of real property within the political subdivision thatsigned a petition; and
(B) the number of registered voters in the politicalsubdivision that signed a remonstrance and, based on thestatement provided by the county auditor, the number ofowners of real property within the political subdivision thatsigned a remonstrance.
Whenever the name of an individual who signs a petition orremonstrance as a registered voter contains a minor variationfrom the name of the registered voter as set forth in the recordsof the county voter registration office, the signature is presumedto be valid, and there is a presumption that the individual isentitled to sign the petition or remonstrance under this section.Except as otherwise provided in this chapter, in determiningwhether an individual is a registered voter, the county voterregistration office shall apply the requirements and proceduresused under IC 3 to determine whether a person is a registeredvoter for purposes of voting in an election governed by IC 3.However, an individual is not required to comply with theprovisions concerning providing proof of identification to be
considered a registered voter for purposes of this chapter. Aperson is entitled to sign a petition or remonstrance only one (1)time in a particular petition and remonstrance process under thischapter, regardless of whether the person owns more than one(1) parcel of real property within the subdivision and regardlessof whether the person is both a registered voter in the politicalsubdivision and the owner of real property within the politicalsubdivision. Notwithstanding any other provision of thissection, if a petition or remonstrance is presented to the countyvoter registration office within forty-five (45) days before anelection, the county voter registration office may defer acting onthe petition or remonstrance, and the time requirements underthis section for action by the county voter registration office donot begin to run until five (5) days after the date of the election.
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