CHAPTER 11. BOAT EXCISE TAX
IC 6-6-11
Chapter 11. Boat Excise Tax
IC 6-6-11-1
"Boat" defined
Sec. 1. As used in this chapter, "boat" means any device in whicha person may be transported upon water and includes everymotorboat, sailboat, pontoon boat, rowboat, skiff, dinghy, or canoe,regardless of size.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-2
"Boating equipment" defined
Sec. 2. As used in this chapter, "boating equipment" means motorsused in connection with a boat.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-3
"Boating year" defined
Sec. 3. As used in this chapter, "boating year" means a calendaryear.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-4
"Motorized boat" defined
Sec. 4. As used in this chapter, "motorized boat" means a boat thatis propelled by an internal combustion, steam, or electrical inboardor outboard motor or engine or propelled by any mechanical means,including a sailboat that is equipped with a motor or engine.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-5
"Tax situs" defined
Sec. 5. As used in this chapter, "tax situs" means the taxingdistrict in which a boat is located on March 1 of a boating yearunless:
(1) the boat is acquired after March 1, in which case the boat'stax situs is where the owner intends to have the boat on thefollowing March 1; or
(2) the boat is registered outside Indiana, in which case theboat's tax situs is the taxing district in which the boat isprincipally stored or operated during the boating year.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-6
"Taxing district" defined
Sec. 6. As used in this chapter, "taxing district" has the meaningset forth in IC 6-1.1-1-20.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-7
"Taxing unit" defined
Sec. 7. As used in this chapter, "taxing unit" has the meaning setforth in IC 6-1.1-18.5-1.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-8
Operation, use, docking, and storage of boat in county;prerequisites; ad valorem property tax
Sec. 8. (a) Except as provided in subsections (b) and (d), a boatmay not be operated, used, docked, or stored in a county during anypart of a boating year:
(1) unless:
(A) the boat excise tax;
(B) the department of natural resources fees imposed bysection 12(a) of this chapter; and
(C) the lake and river enhancement fee imposed by section12(b) of this chapter;
for that boat have been paid for that boating year; and
(2) unless valid boat excise tax decals for that boating year areaffixed to the boat.
(b) A boat may be operated, used, docked, or stored in a countywithout the boat excise tax having been paid if:
(1) the boat is exempt from the excise tax under section 9 of thischapter; or
(2) the operator of the boat has in the operator's possession abill of sale from a dealer or private individual that includes thefollowing:
(A) The purchaser's name and address.
(B) A date of purchase that is not more than thirty-one (31)days preceding the date that the operator is required to showthe bill of sale.
(C) The make and type of boat or the hull identificationnumber.
(c) Boats that are subject to the boat excise tax for a boating yearare not subject to assessment and taxation under IC 6-1.1 for advalorem property taxes first due and payable in the following boatingyear, with respect to the taxpayer who must pay the boat excise tax.
(d) A boat may be operated, used, docked, or stored in a countywithout valid boat excise tax decals for that boating year beingaffixed to the boat if the decals do not have to be affixed to the boatunder rules adopted by the department of natural resources.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.16;P.L.70-1991, SEC.1; P.L.80-1993, SEC.1.
IC 6-6-11-9
Exemptions
Sec. 9. A boat is exempt from the boat excise tax imposed for ayear if the boat is:
(1) owned by the United States; (2) owned by the state or one (1) of its political subdivisions (asdefined in IC 36-1-2-13);
(3) owned by an organization exempt from federal incometaxation under 501(c)(3) of the Internal Revenue Code;
(4) a human powered vessel, as determined by the departmentof natural resources;
(5) held by a boat manufacturer, distributor, or dealer for salein the ordinary course of business;
(6) used by a person for the production of income and subjectto assessment under IC 6-1.1;
(7) stored in Indiana for less than twenty-two (22) consecutivedays and not operated, used, or docked in Indiana;
(8) registered outside Indiana and operated, used, or docked inIndiana for a combined total of less than twenty-two (22)consecutive days during the boating year; or
(9) subject to the commercial vessel tonnage tax under IC 6-6-6.
As added by P.L.98-1989, SEC.1. Amended by P.L.81-1993, SEC.1;P.L.146-2008, SEC.356.
IC 6-6-11-10
Amount of tax; computation
Sec. 10. (a) The amount of boat excise tax that a boat owner shallpay for a boating year is based on the boat's class and age.
(b) Motorized boats and sailboats are classified for excise taxpurposes according to the value of the boat when the boat was new.The amount of excise tax for a boating year that is imposed for amotorized boat or a sailboat and owed by the boat owner isprescribed in the following table:
MOTORIZED BOAT'S or SAILBOAT'S VALUE
CLASS WHEN NEW TAX DUE
AT LEAST but LESS THAN
1 $ 0.01 $ 500 $ 2
2 500 1,000 6
3 1,000 1,500 20
4 1,500 2,000 30
5 2,000 3,000 42
6 3,000 5,000 55
7 5,000 7,500 70
8 7,500 10,000 88
9 10,000 15,000 110
10 15,000 22,500 150
11 22,500 35,000 200
12 35,000 50,000 275
13 50,000 75,000 375
14 75,000 or more 500
The bureau of motor vehicles shall adopt rules under IC 4-22-2 fordetermining the value of new boats. A tax paid under subsection (c)may be used as a credit against the taxes owed for the same boatingyear under this subsection.
(c) Notwithstanding subsection (b), the amount of excise tax
imposed and owed by a boat owner is twelve dollars ($12) for amotorized boat or a sailboat that is stored in Indiana for sixty (60)consecutive days or more but not operated, used, or docked inIndiana waters, except to facilitate storage of the boat.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.17;P.L.71-1991, SEC.1; P.L.81-1993, SEC.2; P.L.64-1996, SEC.1.
IC 6-6-11-11
Reductions in tax; age of boat
Sec. 11. The boat excise tax due under section 10 of this chapteris reduced by ten percent (10%) for each year since the year the boatwas manufactured, but not to exceed fifty percent (50%). Thereduced excise tax liability shall be rounded upward to the next fulldollar amount. However, the boat excise tax due for a year may notbe reduced to less than six dollars ($6) for Class 2 through Class 14boats or two dollars ($2) for a Class 1 boat.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.18;P.L.71-1991, SEC.2.
IC 6-6-11-12
Department of natural resources fee; lake and river enhancementfee
Sec. 12. (a) In addition to paying the boat excise tax, a boat ownershall complete a form and pay a department of natural resources feefor each boat required to have boat excise decals. The fee is fivedollars ($5) for each boating year. However, the fee is waived for theboating year in which the registration fee prescribed by IC 9-29-15is paid for that boat. The revenue from the fees collected under thischapter shall be transferred to the department of natural resources, asprovided in section 29 of this chapter.
(b) In addition to the boat excise tax and the department of naturalresources fee, a boat owner shall pay to the department of naturalresources a lake and river enhancement fee for each boat required tohave boat excise decals in the amount set forth in the following table:
Value of the Boat Amount of the Fee
Less than $1,000 $ 5
At least $1,000, but less than $3,000 $10
At least $3,000, but less than $5,000 $15
At least $5,000, but less than $10,000 $20
At least $10,000 $25
(c) The revenue from the lake and river enhancement fee imposedunder subsection (b) shall be deposited in the following manner:
(1) Two-thirds (2/3) of the money shall be deposited in the lakeand river enhancement fund established by section 12.5 of thischapter.
(2) One-third (1/3) of the money shall be deposited in theconservation officers marine enforcement fund established byIC 14-9-8-21.5.
As added by P.L.98-1989, SEC.1. Amended by P.L.70-1991, SEC.2;P.L.71-1991, SEC.3; P.L.1-1992, SEC.23; P.L.80-1993, SEC.2;
P.L.233-2003, SEC.1.
IC 6-6-11-12.5
Lake and river enhancement fund
Sec. 12.5. (a) The lake and river enhancement fund is establishedand allocated for the following purposes:
(1) One-half (1/2) of the fund shall be used to pay costsincurred by the department of natural resources in implementingthe lake and river enhancement projects required byIC 14-32-7-12(b)(7).
(2) One-half (1/2) of the fund shall be used by the departmentof natural resources to pay for lake projects, including projectsto:
(A) remove sediment; or
(B) control exotic or invasive plants or animals.
(b) The fund shall be administered by the director of thedepartment of natural resources.
(c) Expenses of administering the fund shall be paid from moneyin the fund.
(d) The fund consists of the revenue from the lake and riverenhancement fee paid by boat owners and deposited under section12(c)(1) of this chapter.
(e) Money in the fund at the end of a state fiscal year does notrevert to the state general fund.
(f) With the approval of the governor and the budget agency, themoney in the fund allocated under subsection (a)(1) may be used toaugment and supplement the funds appropriated for theimplementation of lake and river enhancement projects required byIC 14-32-7-12(b)(7).
As added by P.L.80-1993, SEC.3. Amended by P.L.1-1995, SEC.51;P.L.233-2003, SEC.2.
IC 6-6-11-13
Payments; bureau of motor vehicles
Sec. 13. A boat owner shall pay:
(1) the boat excise tax;
(2) the department of natural resources fee imposed by section12(a) of this chapter;
(3) the lake and river enhancement fee imposed by section 12(b)of this chapter; and
(4) if:
(A) the motorboat is legally registered in another state; and
(B) the boat owner pays the excise tax and fees undersubdivisions (1), (2), and (3);
the fee imposed by IC 9-29-15-9;
for a boating year to the bureau of motor vehicles. The tax and feesmust be paid at the same time that the boat owner pays or would paythe registration fee and motor vehicle excise taxes on motor vehiclesunder IC 9-18 and IC 6-6-5. When the boat owner pays the tax andfees, the owner is entitled to receive the excise tax decals.As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.19;P.L.70-1991, SEC.3; P.L.2-1991, SEC.49; P.L.1-1992, SEC.24;P.L.80-1993, SEC.4; P.L.62-1996, SEC.2; P.L.46-2006, SEC.1.
IC 6-6-11-14
Boats subject to tax after the regular annual tax payment date;payment; amount
Sec. 14. (a) For a boat which has been acquired, or brought intoIndiana, or for any other reason becomes subject to the excise taxafter the regular annual tax payment date in the boating year on orbefore which the owner is required to pay the tax on boats under thischapter, the tax imposed by this chapter shall become due andpayable no later than:
(1) the thirty-second day after the boat is operated in Indiana, ifthe boat is registered in Indiana; or
(2) the twenty-second consecutive day during the boating yearthat the boat is:
(A) stored in Indiana; or
(B) operated, used, or docked in Indiana waters if the boat isregistered outside Indiana.
(b) The amount of excise tax to be paid by the owner for theremainder of the year shall be reduced by ten percent (10%) for eachfull calendar month which has elapsed since the regular annual taxpayment date in the year fixed by the bureau of motor vehicles fortax payment by the owner.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.20;P.L.81-1993, SEC.3.
IC 6-6-11-15
Boats subject to taxation after January 1 of boating year;payments
Sec. 15. For a boat which is acquired, or brought into Indiana, orfor any other reason becomes subject to taxation under this chapterafter January 1 of a boating year, the owner may pay the fees and theexcise tax due on the boat as provided in this chapter and any excisetax due on the boat for the remainder of the boating year andsimultaneously pay the fees and the excise tax due for the followingboating year.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.21.
IC 6-6-11-16
Reduction in tax; exception
Sec. 16. Except as provided in sections 11 and 19 of this chapter,a reduction in the excise tax is not allowed to Indiana residents if theboat was owned by the person on or before the person's tax paymentdate.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22.
IC 6-6-11-17
Sale of boat; tax credit Sec. 17. (a) Every owner of a boat who sells the boat in a year inwhich the boat owner has paid the excise tax is entitled to receive acredit equal to the remainder of the tax paid for the boat reduced byten percent (10%) for each full or partial calendar month that haselapsed in the tax payment year before the date of the sale. The creditshall be applied to the owner's tax due on any other boat of the ownerin the same year or may be carried over and used in the followingyear if the credit was not fully used in the preceding year. The creditexpires at the end of the year that follows the year in which the creditoriginally accrued.
(b) A cash refund may not be made on a credit issued undersubsection (a) on the sale of a boat. A tax credit is transferable fromone (1) member of the same immediate family to another member ofthe same family with no consideration involved or received as anoutright gift or inheritance.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-18
Destruction of boat; tax refund
Sec. 18. (a) Every owner of a boat that:
(1) is destroyed in a year in which the owner paid the excise taximposed by this chapter; and
(2) is not replaced by a replacement boat for which a credit isissued under this chapter;
is entitled to a refund in an amount equal to ten percent (10%) of theexcise tax paid for each full calendar month remaining in theregistrant's tax payment year after the date of destruction.
(b) To receive a refund under subsection (a), a boat owner mustpresent and return to the bureau of motor vehicles the following:
(1) A request for refund on a form furnished by the bureau.
(2) A statement of proof of destruction on an affidavit furnishedby the bureau.
(3) The tax payment form for the boat.
(c) A refund under this section may not exceed ninety percent(90%) of the excise tax paid on the destroyed boat. The amount shallbe refunded by a warrant issued by the auditor of the county thatreceived the excise tax revenue and shall be drawn on the county'sboat excise tax fund.
(d) For purposes of this section, a boat is considered destroyed ifthe cost of repair of damages suffered by the boat exceeds the boat'sfair market value.
As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.2;P.L.33-1990, SEC.23.
IC 6-6-11-19
Name change causing change in payment date; adjustment of taxliability
Sec. 19. If the name of the owner of a boat is legally changed andthe change has caused a change in the owner's annual tax paymentdate, the excise tax liability of the owner shall be adjusted as
follows:
(1) If the name change requires the owner to pay the excise taxsooner than the owner would have been required to pay if therehad been no name change, the owner shall, at the time the namechange is reported, be authorized a refund from the countytreasurer in the amount of the product of:
(A) ten percent (10%) of the owner's last preceding annualexcise tax liability; multiplied by
(B) the number of full calendar months between the owner'snew tax payment month and the tax payment month that isbased on the owner's former name.
(2) If the name change requires the owner to pay the excise taxlater than the owner would have been required to pay if therehad been no name change, the boat is subject to excise tax forthe period between the month in which the owner would havebeen required to pay if there had been no name change and thenew tax payment month. The tax is the product of:
(A) ten percent (10%) of the owner's excise tax liabilitycomputed as of the time the owner would have been requiredto pay the excise tax if there had been no name change;multiplied by
(B) the number of full calendar months between the monthin which the owner would have been required to pay if therehad been no name change and the owner's new tax paymentmonth.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-20
Bureau of motor vehicles; utilization of license branches forcollection and administration
Sec. 20. The bureau of motor vehicles, in the administration andcollection of the boat excise tax imposed by this chapter, may utilizethe services and facilities of license branches operated under IC 9-16.The license branches may be utilized in accordance with theprocedures, in the manner, and to the extent that the bureaudetermines to be necessary and proper to implement and effectuatethe administration and collection of the excise tax imposed by thischapter. However, if the bureau utilizes the license branches in thecollection of the boat excise tax, the following apply:
(1) The excise taxes and fees collected by each license branchshall be deposited daily by the license branch in a separateaccount in a depository duly designated by the state board offinance. Before the eleventh day of the month following themonth in which the collections are made, the bureau of motorvehicles shall report the excise taxes collected to the countytreasurer of the county to which the collections are due.
(2) The bureau shall forward a copy of the excise tax report tothe county auditor of the county.
(3) Each license branch shall report to the bureau all boat excisetaxes and fees collected under this chapter in the same manner
and at the same time as registration fees are reported for motorvehicle registrations.
(4) A bond in an amount to be set by the bureau shall be postedby each license branch to cover the activities of the licensebranch in connection with the administration and collection ofthe excise tax and fees imposed by this chapter. The premiumsfor the bonds and for insurance to protect the funds collected bythe branches against theft shall be paid by the bureau, exceptthat the bureau may issue blanket coverage for all branches atits discretion. This bond does not have to be a separate bondfrom the bond required by IC 6-6-5-9.
(5) An additional charge may not be imposed for the services ofthe license branches.
As added by P.L.98-1989, SEC.1. Amended by P.L.2-1991, SEC.50.
IC 6-6-11-21
Tax payment form
Sec. 21. The state board of accounts shall prescribe the taxpayment form to be used by the bureau of motor vehicles. The boardshall prescribe one (1) document to serve as the form. The form musthave a sufficient number of copies for distribution and includeappropriate spaces for the following information:
(1) The owner's name and address.
(2) The name of the county and the address of the locationwhere the boat has its tax situs for the boating year.
(3) A description of the boat, including the manufacturer'sspecified length for the boat.
(4) The age of the boat.
(5) The class prescribed for the boat under this chapter.
(6) The excise tax imposed on the boat for the boating yearunder this chapter.
(7) The boat's state registration or Coast Guard documentationnumber, if any, and any other information reasonably requiredby the department of natural resources.
(8) The signature of the boat owner on the owner's copy of theform verifying that the information is true and correct andacknowledging that the boat owner will be subject to penaltiesfor perjury for providing false information.
(9) Any other information prescribed by the state board ofaccounts.
As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.3.
IC 6-6-11-22
Excise tax decals
Sec. 22. The department of natural resources shall prescribe thedesign of the boat excise tax decals in sufficient time for the bureauof motor vehicles to procure a sufficient number of boat excise taxdecals for each class of boat. Each decal must:
(1) state the boating year to which the decal applies;
(2) have a unique identification number; (3) be a different color than the colors used for the previousboating year; and
(4) be designed so that law enforcement officers can easilyidentify whether the decal is valid.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-23
Replacement of lost, stolen, or damaged decals
Sec. 23. The bureau of motor vehicles shall establish a procedurefor replacing lost, stolen, and damaged decals. A fee of three dollars($3) shall be charged by the bureau to defray the cost of issuingreplacement decals.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-23.5
Issuance of decal to tax exempt organization
Sec. 23.5. The bureau of motor vehicles may issue a decal to aboat owned by an organization exempt from Federal income taxationunder 501(c)(3) of the Internal Revenue Code.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-24
Affixing boat decals
Sec. 24. The taxpayer shall affix the boat excise tax decals:
(1) to the bow of each side of the boat, within three (3) inchesto the right of the boat's registration number; or
(2) on each side of the forward half of the bow above the waterline of the boat if a registration number is not required to bedisplayed.
However, the department of natural resources may adopt rules underIC 4-22-2 providing that decals do not have to be affixed to certaintypes of boats.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-25
Failure to pay tax; penalty
Sec. 25. A boat owner who operates, uses, docks, or stores a boatwithout paying the full amount of boat excise tax due under thischapter commits a Class C infraction.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-26
Judgment; transmission of copy; delinquent fee
Sec. 26. If a boat owner has a judgment entered against the ownerfor violating section 25 of this chapter, the court shall transmit acopy of the judgment to the bureau of motor vehicles. A boat ownerwho does not pay the boat excise tax on or before the due date shallpay a delinquent fee equal to one hundred percent (100%) of the boatexcise tax due. The bureau of motor vehicles shall collect thisdelinquent fee along with the excise taxes due for the boat. The
amount collected in delinquent fees shall be credited to a specialaccount within the state general fund to be used as provided insection 35 of this chapter.
As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.4.
IC 6-6-11-27
Tampering with decal; penalty
Sec. 27. A person who falsifies, predates, changes, or counterfeitsa boat excise tax decal commits a Class C misdemeanor.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-28
Enforcement; lessors of dockage space, slips, or storage space;information
Sec. 28. (a) The law enforcement officers of Indiana, includingany enforcement officer of the department of natural resources, shallenforce this chapter.
(b) A person who leases to others dockage space, slips, or storagespace for boats shall supply information relating to the person'sleasing business to any law enforcement officer who requests theinformation for purposes of enforcing this chapter.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-29
Transfer of money collected
Sec. 29. (a) The auditor of state shall transfer the department ofnatural resources fee, the lake and river enhancement fee, thedelinquent excise taxes, and the delinquent fees collected under thischapter during the preceding month as follows:
(1) On or before the eleventh day of each month, the auditor ofstate shall transfer to the state license branch fund an amountequal to five percent (5%) of each excise tax transactioncompleted by the bureau. The money is to be used to cover theexpenses incurred by the bureau of motor vehicles and thelicense branches for returns, decals, collecting the fees andexcise taxes and to cover any service charges by thecommission under IC 9-29-3. An additional charge may not beimposed for the services of the license branches under thischapter.
(2) At least quarterly, the auditor of state shall set aside for thedepartment of natural resources the fees and the delinquent feescollected under this chapter to use as provided in section 35 ofthis chapter.
(3) On or before the tenth day of each month, the auditor ofstate shall distribute to each county the excise tax collections,including delinquent tax collections, for the county for thepreceding month. The auditor shall include a report with eachdistribution showing the information necessary for the countyauditor to allocate the revenue among the taxing units of thecounty. (4) The auditor of state shall deposit the revenue from the lakeand river enhancement fee imposed by section 12(b) of thischapter in the lake and river enhancement fund established bysection 12.5 of this chapter.
(b) Money credited to each county's account in the state generalfund is appropriated to make the distributions and the transfersrequired by subsection (a). The distributions shall be made uponwarrants drawn from the state general fund.
As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.4;P.L.33-1990, SEC.24; P.L.70-1991, SEC.4; P.L.2-1991, SEC.51;P.L.1-1992, SEC.25; P.L.44-1992, SEC.5; P.L.80-1993, SEC.5.
IC 6-6-11-30
Excise tax summary
Sec. 30. Before March 1 of each year the bureau of motor vehiclesshall prepare a boat excise tax summary covering the previousboating year. The summary must include the following:
(1) The number of boats by county.
(2) The number of boats by class.
(3) The amount of excise tax collected by class.
The bureau shall send a copy of the summary to the auditor of state,the department of natural resources, and the county assessors.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-31
Boat excise tax fund; state welfare and tuition support allocationamount
Sec. 31. (a) A boat excise tax fund is established in each county.Each county treasurer shall deposit in the fund the taxes receivedunder this chapter.
(b) As used in this subsection, "taxing district" has the meaningset forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth inIC 6-1.1-1-21, and "tuition support levy" refers to a schoolcorporation's tuition support property tax levy under IC 20-45-3-11(repealed) for the school corporation's general fund. The excise taxmoney in the county boat excise tax fund shall be distributed to thetaxing units of the county. The county auditor shall allocate themoney in the fund among the taxing districts of the county based onthe tax situs of each boat. Subject to this subsection, the moneyallocated to the taxing units shall be apportioned and distributedamong the funds of the taxing units in the same manner and at thesame time that property taxes are apportioned and distributed(subject to adjustment as provided in IC 36-8-19-7.5). For purposesof determining the distribution for a year under this section for ataxing unit, a state welfare and tuition support allocation shall bededucted from the total amount available for apportionment anddistribution to taxing units under this section before anyapportionment and distribution is made. The county auditor shallremit the state welfare and tuition support allocation to the treasurerof state for deposit as directed by the budget agency. The amount of
the state welfare and tuition support allocation for a county for aparticular year is equal to the result determined under STEP THREEof the following formula:
STEP ONE: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxingdistrict in the county, determine the result of:
(i) the tax rate imposed in the taxing district for thecounty's county medical assistance to wards fund, familyand children's fund, children's psychiatric residentialtreatment services fund, county hospital care for theindigent fund, children with special health care needscounty fund, plus, in the case of Marion County, the taxrate imposed by the health and hospital corporation thatwas necessary to raise thirty-five million dollars($35,000,000) from all taxing districts in the county;divided by
(ii) the aggregate tax rate imposed in the taxing district forthe same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxingdistrict that would otherwise be available for distributionto taxing units in the taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for alltaxing districts in the county.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxingdistrict in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxingdistrict plus the tax rate imposed by the school corporationfor the school corporation's special education preschoolfund in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district forthe same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxingdistrict that would otherwise be available for distributionto taxing units in the taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for alltaxing districts in the county.
STEP THREE: Determine the sum of the STEP ONE and STEPTWO amounts for the county.
If the boundaries of a taxing district change after the years for whicha ratio is calculated under STEP ONE or STEP TWO, the budgetagency shall establish a ratio for the new taxing district that reflects
the tax rates imposed in the predecessor taxing districts.
As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.6;P.L.146-2008, SEC.357; P.L.182-2009(ss), SEC.245.
IC 6-6-11-32
Repealed
(Repealed by P.L.44-1992, SEC.8.)
IC 6-6-11-33
County treasurer; duties
Sec. 33. The county treasurer shall do the following:
(1) At the same time a settlement is made with the countyauditor under IC 6-1.1-27, file a report, on a form prescribed bythe state board of accounts, with the county auditor concerningthe boat excise taxes received during the preceding six (6)month period.
(2) In the manner and at the times prescribed in IC 6-1.1-27,make a settlement with the county auditor for the boat excisetaxes received under this chapter.
(3) In the manner prescribed by the state board of accounts,maintain records concerning the boat excise taxes received anddistributed.
As added by P.L.98-1989, SEC.1.
IC 6-6-11-34
Repealed
(Repealed by P.L.44-1992, SEC.8.)
IC 6-6-11-35
Department of natural resources; use of funds
Sec. 35. The money set aside from the department of naturalresources fees for the department of natural resources under section29 of this chapter is annually appropriated and shall be usedexclusively for the following:
(1) The enforcement of laws pertaining to watercraft.
(2) The state's share of the cost of retirement benefits for thedepartment's conservation officers.
(3) Improving the navigable waters of Indiana.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.25.
IC 6-6-11-36
Indebtedness of political or municipal corporations; assessedvaluation
Sec. 36. For the purpose of the limitations on indebtedness ofpolitical or municipal corporations imposed by Article 13, Section 1of the Constitution of the State of Indiana, a boat subject to taxationunder this chapter is considered taxable property within the politicalor municipal corporation in which the boat has its tax situs. For thatpurpose, the assessed valuation of the boat is the quotient of:
(1) the excise tax collected in the county multiplied by one
hundred (100); divided by
(2) the gross property tax rate for the political subdivision ormunicipal corporation.
As added by P.L.98-1989, SEC.1.