CHAPTER 41. CUMULATIVE FUND TAX LEVY PROCEDURES
IC 6-1.1-41
Chapter 41. Cumulative Fund Tax Levy Procedures
IC 6-1.1-41-1
Application of chapter
Sec. 1. This chapter applies to establishing and imposing a taxlevy for cumulative funds under the following:
(1) IC 3-11-6.
(2) IC 8-10-5.
(3) IC 8-16-3.
(4) IC 8-16-3.1.
(5) IC 8-22-3.
(6) IC 14-27-6.
(7) IC 14-33-21.
(8) IC 16-22-4.
(9) IC 16-22-8.
(10) IC 36-8-14.
(11) IC 36-9-4.
(12) IC 36-9-14.
(13) IC 36-9-14.5.
(14) IC 36-9-15.
(15) IC 36-9-15.5.
(16) IC 36-9-16.
(17) IC 36-9-17.
(18) IC 36-9-17.5.
(19) IC 36-9-26.
(20) IC 36-9-27.
(21) IC 36-10-3.
(22) IC 36-10-4.
(23) IC 36-10-7.5.
(24) Any other statute that specifies that a property tax levymay be imposed under this chapter.
As added by P.L.17-1995, SEC.6. Amended by P.L.129-1999, SEC.1.
IC 6-1.1-41-2
Authorization of fund and tax levies
Sec. 2. (a) In addition to complying with the budget, tax rate, andtax levy requirements applicable to other tax levies, a politicalsubdivision may:
(1) establish a cumulative fund and impose a property tax forthe cumulative fund; or
(2) increase the tax rate for a cumulative fund;
only after the proposal is adopted and approved in compliance withthis chapter.
(b) If an action described in this section is not adopted orapproved in conformity with this chapter, the political subdivisionmay not levy a tax for the fund in the ensuing year.
As added by P.L.17-1995, SEC.6.
IC 6-1.1-41-3 Notice of proposal; hearing
Sec. 3. (a) A political subdivision that decides to establish a fundunder this chapter must:
(1) give notice of the proposal to the affected taxpayers; and
(2) hold a public hearing on the proposal;
before presenting the proposal to the department of local governmentfinance for approval.
(b) Notice of the proposal and of the public hearing shall be givenby publication in accordance with IC 5-3-1.
(c) For a cumulative fund authorized under IC 3-11-6 orIC 8-10-5-17, the political subdivision imposing a property tax levyshall post a notice of the proposal and the public hearing in three (3)public places in the political subdivision.
(d) A notice required by this section must describe the tax levythat will be imposed for the fund.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,SEC.274.
IC 6-1.1-41-4
Submission of proposal to department of local government finance
Sec. 4. A political subdivision that in any year adopts a proposalunder this chapter must submit the proposal to the department oflocal government finance before August 2 of that year.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,SEC.275.
IC 6-1.1-41-5
Notice of submission
Sec. 5. The department of local government finance shall requirethat a notice of submission under section 3 of this chapter be givento the taxpayers of the county. The notice shall be published in one(1) publication and posted in the same manner as required by section3 of this chapter.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,SEC.276.
IC 6-1.1-41-6
Objections to establishment of fund or increase in tax rate relatedto fund
Sec. 6. Not later than noon thirty (30) days after the publicationof the notice required by section 3 of this chapter:
(1) at least ten (10) taxpayers in the taxing district, if the fundis authorized under IC 8-10-5-17, IC 8-16-3-1, IC 8-16-3.1-4,IC 14-27-6-48, IC 14-33-21-2, IC 36-8-14-2, IC 36-9-4-48, orIC 36-10-4-36;
(2) at least twenty (20) taxpayers in a county served by ahospital, if the fund is authorized under IC 16-22-4-1;
(3) at least thirty (30) taxpayers in a tax district, if the fund isauthorized under IC 36-10-3-21 or IC 36-10-7.5-19;
(4) at least fifty (50) taxpayers in a municipality, if subdivision
(1), (2), (3), or (5) does not apply; or
(5) at least one hundred (100) taxpayers in the county, if thefund is authorized by IC 3-11-6;
may file a petition with the county auditor stating their objections toan action described in section 2 of this chapter. Upon the filing of thepetition, the county auditor shall immediately certify the petition tothe department of local government finance.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,SEC.277.
IC 6-1.1-41-7
Hearing on objections
Sec. 7. (a) The department of local government finance shallwithin a reasonable time fix a date for a hearing on a petition filedunder section 6 of this chapter.
(b) For a cumulative fund authorized under IC 3-11-6 orIC 36-9-4-48, the hearing must be held in the county affected by theproposed action.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,SEC.278.
IC 6-1.1-41-8
Notice of hearing
Sec. 8. The department of local government finance shall givenotice of the hearing required by section 7 of this chapter to:
(1) the county auditor; and
(2) the first ten (10) taxpayers whose names appear on thepetition.
The notice must be given by letter signed by the commissioner ordeputy commissioner of the department of local government financeand sent by mail with prepaid postage to the auditor and thetaxpayers at their usual place of residence at least five (5) daysbefore the date fixed for the hearing.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,SEC.279.
IC 6-1.1-41-9
Department of local government finance action on proposal;appeal
Sec. 9. (a) After a hearing upon a proposal, the department oflocal government finance shall certify approval, disapproval, ormodification of the proposal to the county auditor.
(b) A:
(1) taxpayer who signed a petition filed under section 6 of thischapter; or
(2) political subdivision against which a petition under section6 of this chapter is filed;
may petition for judicial review of the final determination of thedepartment of local government finance under subsection (a). Thepetition must be filed in the tax court not more than forty-five (45)
days after the department certifies its action under subsection (a).
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,SEC.280; P.L.256-2003, SEC.30.
IC 6-1.1-41-10
Imposition of tax levy to provide for fund
Sec. 10. To provide for a fund, a political subdivision may levy atax on all taxable property within the jurisdiction authorized toestablish the fund. The tax may not exceed the tax rate specified inthe statute authorizing the fund.
As added by P.L.17-1995, SEC.6.
IC 6-1.1-41-11
Reduction or rescission of annual levy
Sec. 11. If a political subdivision considers it advisable after thelevy has been approved, the governing body imposing the levy forthe political subdivision may reduce or rescind the annual levy.
As added by P.L.17-1995, SEC.6.
IC 6-1.1-41-12
Petition for reduction or revision of fund levy
Sec. 12. At least:
(1) ten (10) taxpayers in the tax district, if the fund is authorizedunder IC 8-10-5-17, IC 8-16-3-1, IC 8-16-3.1-4, IC 14-27-6-48,IC 14-33-21-2, IC 36-8-14-2, IC 36-9-4-48, or IC 36-10-4-36; or
(2) fifty (50) taxpayers in the area where a property tax for afund is imposed, if subdivision (1) does not apply;
may file with the county auditor, by noon August 1 of a year, apetition for reduction or revision of the levy approved under thischapter. The petition must state the taxpayers' objections to the levy.The county auditor shall certify the petition to the department oflocal government finance, and the same procedure for notice andhearing must be followed that was required for the original levy.After a hearing on the petition, the department of local governmentfinance may confirm, reduce, or rescind the levy. The department oflocal government finance's action is final and conclusive.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,SEC.281; P.L.1-2010, SEC.34.
IC 6-1.1-41-13
Property tax levy
Sec. 13. After a political subdivision complies with this chapter,a property tax may be levied annually at the tax rate approved underthis chapter without further action under this chapter. The tax levymust be advertised annually as other tax levies are advertised.
As added by P.L.17-1995, SEC.6.
IC 6-1.1-41-14
Earmarking of levied tax funds; expenditures
Sec. 14. The tax collected for a fund must be held in the fund for
which the tax was levied. The fund may not be expended for anypurpose other than the purposes specified by statute authorizing thefund. Except to the extent that IC 8-16-3-3(c), IC 14-27-6-48(c),IC 36-9-14.5-8(c), IC 36-9-15.5-8(c), or another statute specificallyprovides a different procedure, expenditures may be made from thefund only after an appropriation has been made in the mannerprovided by law for making other appropriations.
As added by P.L.17-1995, SEC.6.
IC 6-1.1-41-15
Transfer of fund balance; revision
Sec. 15. If the political subdivision establishing a fund:
(1) decides that the purposes for which the fund was establishedhave been accomplished or no longer exist; or
(2) rescinds the tax levy for the fund;
the governing body establishing the fund for the political subdivisionmay transfer the balance in the fund to the general fund of thepolitical subdivision. The money in a fund does not otherwise revertto the general fund of a political subdivision at the end of thepolitical subdivision's fiscal year.
As added by P.L.17-1995, SEC.6.