CHAPTER 9. BUDGET AND TAX LEVY PROCEDURES
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 a
district:
(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 by
municipalities; 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 be
certified to the auditor of the county in which is located the
court that had exclusive jurisdiction over the establishment of
the district; and
(2) notice must be published in each county having land in the
district. Any taxpayer in the district is entitled to be heard
before the county board of tax adjustment and, after December
31, 2008, the fiscal body of each county having jurisdiction.
(c) If one (1) of the counties in a district contains either a first or
second class city located in whole or in part in the district, the
budget:
(1) shall be certified to the auditor of that county; and
(2) is subject to review at the county level only by the county
board of tax adjustment and, after December 31, 2008, the fiscal
body 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 money
to meet the probable expenses of operation and maintenance of the
district, 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 this
chapter, 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 and
maintenance expenses estimated under section 2 of this chapter the
following:
(1) Any revenue actually received during the current year.
(2) Other money not obligated to paying or protecting the bonds
or notes of the district.
(b) The board shall carry forward the balance after making the
deduction required by subsection (a).
(c) The board shall next determine the amount of interest due and
the principal amount of bonds maturing the second year after the year
in which the board is meeting. To this amount the board shall add
five percent (5%) in the first year the board meets with bonds
outstanding to provide for contingencies. After that time and until all
bonds are retired, the board shall add the necessary amount to
maintain a five percent (5%) contingency reserve.
(d) If the board has been forced to borrow money for a short term
for a legitimate purpose, the board shall also determine the amount
of 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 the
amount of unpaid installments due in the next year on assessments
that have been made and deduct this from the total. The board shall
then determine the necessary levy of the special benefits tax to
provide money to meet the expenses thus calculated.
(g) After review by the department of local government finance
as provided in section 1 of this chapter, the board of directors shall
certify to the auditor of each county for collection the levy of the tax
and 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 to
400,000
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 of
more than three hundred thousand (300,000) but less than four
hundred thousand (400,000).
(b) Each year the board shall submit two (2) copies of the
estimated budget formulated by the district for the next budget year
to the fiscal body of the county described in subsection (a) at least
ten (10) days before the board holds the public hearing on the
estimated 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 estimated
budget.
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 the
hearing date.
(d) The county fiscal body shall deliver two (2) copies of the
budget approved under subsection (c) to the board at least two (2)
days before the date fixed for the public hearing on the budget held
by the board under IC 6-1.1-17-3. The board may not approve a total
budget 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 government
finance, the board of directors shall certify the tax levy to the auditor
of each county having land in the district.
(b) The auditor of each county shall have the levy entered on the
tax records of the county treasurer for collection.
(c) The county treasurer shall collect the tax at the same time as
other property taxes are collected.
(d) After collection, in June and December, the auditor of each
county shall issue a warrant on the county treasurer to transfer the
money 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 primary
lien on real property in the district equal to other taxes imposed on
real property. The same provisions of other taxes regarding
collections, penalties, and sale of property for delinquencies apply to
this 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 with
respect to limitations on the amount of the district's indebtedness
irrespective of how that indebtedness is secured in a pledge of the
district.
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 statement
processing charge on a special benefits tax statement. A special
benefits tax liability assessed under this chapter of less than ten
dollars ($10) on a parcel may be increased to not more than ten
dollars ($10). The difference between the actual liability and the
amount that appears on the statement is a statement processing
charge. The statement processing charge is considered a part of the
tax liability.
As added by P.L.6-1997, SEC.243.