Ind. Code ch. 12-29-1

Ind. Code ch. 12-29-1
in effect

Ind. Code § 12-29-1-0.3 Compliance with P.L.78-2004; certification of budgets, tax rates, tax levies; additional shortfall property tax levies and additional budgeted amounts; treatment of shortfall levies

Sec. 0.3. (a) If the department of local government finance determines that compliance with P.L.78-2004 would cause an unreasonable delay in the certification of budgets, tax rates, and tax levies in a county, the department of local government finance may certify budgets, tax rates, and tax levies for the county under IC 6-1.1-18-12, this chapter, and IC 12-29-2 as if P.L.78-2004 had not been enacted. However, if the department of local government finance takes this action, the affected county and the department of local government finance shall provide for an additional shortfall property tax levy and an additional budgeted amount in 2005 to replace the revenue lost in 2004 to community mental health centers as a result of certifying budgets, tax rates, and tax levies for the county under IC 6-1.1-18-12, this chapter, and IC 12-29-2 as if P.L.78-2004 had not been passed. (b) The amount of the shortfall levy under subsection (a) shall be treated as an addition to the amount allowed in 2005 under IC 12-29-2, as amended by P.L.78-2004. The ad valorem property tax levy limits imposed by IC 12-29-2, as amended by P.L.78-2004, do not apply to ad valorem property taxes imposed under subsection (a). The shortfall levy imposed under this section may not be considered in computing ad valorem property tax levies under IC 12-29-2, as amended by P.L.78-2004, for property taxes first due and payable after 2005. As added by P.L.220-2011, SEC.275.

Ind. Code § 12-29-1-1 County financial assistance; purposes; maximum appropriation; authorization

Sec. 1. (a) The county executive of a county may authorize the furnishing of financial assistance to a community intellectual disability and other developmental disabilities center that is located or will be located in the county. (b) Assistance authorized under this section shall be used for the following purposes: (1) Constructing a center. (2) Operating a center. (c) Upon request of the county executive, the county fiscal body may appropriate annually from the county's general fund the money to provide financial assistance for the purposes described in subsection (b). For property taxes first due and payable before January 1, 2017, the appropriation may not exceed the amount that could be collected from an annual tax levy of not more than three and thirty-three hundredths cents ($0.0333) on each one hundred dollars ($100) of taxable property within the county. (d) For property taxes first due and payable after December 31, 2016, the maximum allowable appropriation for the purposes described in subsection (b) is equal to the result of: (1) the maximum allowable appropriation by the county for the preceding year; multiplied by (2) the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the year. (e) For purposes of this subsection, "first calendar year" refers to the first calendar year after 2008 in which the county imposes an ad valorem property tax levy for the county general fund to provide financial assistance under this chapter. If a county did not provide financial assistance under this chapter in 2008, the county for a following calendar year: (1) may propose a financial assistance budget; and (2) shall refer its proposed financial assistance budget for the first calendar year to the department of local government finance before the tax levy is advertised. The ad valorem property tax levy to fund the budget for the first calendar year is subject to review and approval under IC 6-1.1-18.5-10. [Pre-1992 Revision Citation: 16-16-1-2.] As added by P.L.2-1992, SEC.23. Amended by P.L.6-1997, SEC.149; P.L.78-2004, SEC.10; P.L.182-2009(ss), SEC.299; P.L.117-2015, SEC.25; P.L.184-2016, SEC.23; P.L.159-2020, SEC.57.

Ind. Code § 12-29-1-2 Center providing services to at least two counties; maximum appropriation; authorization

Sec. 2. (a) If a community intellectual disability and other developmental disabilities center is organized to provide services to at least two (2) counties, the county executive of each county may authorize the furnishing of financial assistance for the purposes described in section 1(b) of this chapter. (b) Upon the request of the county executive of the county, the county fiscal body of each county may appropriate annually from the county's general fund the money to provide financial assistance for the purposes described in section 1(b) of this chapter. For property taxes first due and payable before January 1, 2017, the appropriation of each county may not exceed the amount that could be collected from an annual tax levy of three and thirty-three hundredths cents ($0.0333) on each one hundred dollars ($100) of taxable property within the county. (c) For property taxes first due and payable after December 31, 2016, the maximum allowable appropriation by each county for the purposes described in section 1(b) of this chapter is equal to the result of: (1) the maximum allowable appropriation by the county for the preceding year; multiplied by (2) the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the year. [Pre-1992 Revision Citation: 16-16-1-3.] As added by P.L.2-1992, SEC.23. Amended by P.L.6-1997, SEC.150; P.L.78-2004, SEC.11; P.L.117-2015, SEC.26; P.L.184-2016, SEC.24; P.L.159-2020, SEC.58.

Ind. Code § 12-29-1-3 Furnishing of a share of financial assistance by each county receiving services from a center; conditions; maximum appropriation; authorization

Sec. 3. (a) The county executive of each county whose residents may receive services from a community intellectual disability and other developmental disabilities center may authorize the furnishing of a share of financial assistance for the purposes described in section 1(b) of this chapter if the following conditions are met: (1) The facilities for the center are located in a state adjacent to Indiana. (2) The center is organized to provide services to Indiana residents. (b) Upon the request of the county executive of a county, the county fiscal body of the county may appropriate annually from the county's general fund the money to provide financial assistance for the purposes described in section 1(b) of this chapter. For property taxes first due and payable before January 1, 2017, the appropriations of the county may not exceed the amount that could be collected from an annual tax levy of three and thirty-three hundredths cents ($0.0333) on each one hundred dollars ($100) of taxable property within the county. (c) For property taxes first due and payable after December 31, 2016, the maximum allowable appropriation by the county for the purposes described in section 1(b) of this chapter is equal to the result of: (1) the maximum allowable appropriation by the county for the preceding year; multiplied by (2) the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the year. [Pre-1992 Revision Citation: 16-16-1-4.] As added by P.L.2-1992, SEC.23. Amended by P.L.6-1997, SEC.151; P.L.78-2004, SEC.12; P.L.117-2015, SEC.27; P.L.184-2016, SEC.25; P.L.159-2020, SEC.59.

Ind. Code § 12-29-1-3.5 Estimate of maximum allowable appropriation

Sec. 3.5. Before July 15, 2016, and before July 15 of each year thereafter, the department of local government finance shall provide to counties an estimate of the maximum allowable appropriation under section 1, 2, or 3 of this chapter (as applicable) for the ensuing year. As added by P.L.184-2016, SEC.26.

Ind. Code § 12-29-1-4 County bonds; issuance for constructing, equipping, or improving center buildings; payment of proportionate cost of project

Sec. 4. (a) Bonds of a county may be issued for the construction and equipment or the improvement of a building to house a community intellectual disability and other developmental disabilities center. (b) If services are provided to at least two (2) counties: (1) bonds of the counties involved may be issued to pay the proportionate cost of the project in the proportion determined and agreed upon by the fiscal bodies of the counties involved; or (2) bonds of one (1) county may be issued and the remaining counties may annually appropriate to the county issuing the bonds amounts to be applied to the payment of the bonds and interest on the bonds in the proportion agreed upon by the county fiscal bodies of the counties involved. [Pre-1992 Revision Citation: 16-16-1-5 part.] As added by P.L.2-1992, SEC.23. Amended by P.L.78-2004, SEC.13; P.L.117-2015, SEC.28.

Ind. Code § 12-29-1-5 County bonds; issuance; application of all Indiana statutes

Sec. 5. All general Indiana statutes relating to the following apply to the issuance of county bonds under this chapter: (1) The filing of a petition requesting the issuance of bonds. (2) The giving of notice of the following: (A) The filing of the petition requesting the issuance of the bonds. (B) The determination to issue bonds. (C) A hearing on the appropriation of the proceeds of the bonds. (3) The right of taxpayers to appear and be heard on the proposed appropriation. (4) The approval of the appropriation by the department of local government finance (before January 1, 2009). (5) Before July 1, 2008, the right of taxpayers and voters to remonstrate against the issuance of bonds. (6) After June 30, 2008: (A) the right of taxpayers and voters to remonstrate against the issuance of bonds, in the case of a proposed bond issue described by IC 6-1.1-20-3.1(a); or (B) voters to vote on the issuance of bonds, in the case of a proposed bond issue described by IC 6-1.1-20-3.5(a). [Pre-1992 Revision Citation: 16-16-1-5 part.] As added by P.L.2-1992, SEC.23. Amended by P.L.90-2002, SEC.365; P.L.219-2007, SEC.96; P.L.224-2007, SEC.101; P.L.3-2008, SEC.99; P.L.146-2008, SEC.419.

Ind. Code § 12-29-1-6 Center building the property of county or counties issuing bonds; tax limitations in IC 12-29-1-1 and IC 12-29-1-2 not applicable

Sec. 6. If bonds are issued under this chapter: (1) the building that is constructed, equipped, or improved with proceeds of the bonds is: (A) the property of the county issuing the bonds; or (B) the joint property of the counties involved if the bonds are issued by at least two (2) counties; and (2) the tax limitations in sections 1 and 2 of this chapter do not apply to the levy of taxes to pay the bonds and the interest on the bonds. [Pre-1992 Revision Citation: 16-16-1-5 part.] As added by P.L.2-1992, SEC.23.

Ind. Code § 12-29-1-7 County payments to community centers

Sec. 7. (a) On the first Monday in October, the county auditor shall certify to: (1) the division of disability, aging, and rehabilitative services, for a community intellectual disability and other developmental disabilities center; and (2) the president of the board of directors of each center; the amount of money that will be provided to the center under this chapter. (b) The county payment to the center shall be paid by the county treasurer to the treasurer of each center's board of directors in the following manner: (1) One-half (1/2) of the county payment to the center shall be made on the second Monday in July. (2) One-half (1/2) of the county payment to the center shall be made on the second Monday in December. (c) Payments by the county fiscal body are in place of grants from agencies supported within the county solely by county tax money. [Pre-1992 Revision Citation: 16-16-1-8.] As added by P.L.2-1992, SEC.23. Amended by P.L.4-1993, SEC.218; P.L.5-1993, SEC.231; P.L.126-1998, SEC.20; P.L.113-2000, SEC.20; P.L.215-2001, SEC.78; P.L.78-2004, SEC.14; P.L.141-2006, SEC.78; P.L.117-2015, SEC.29; P.L.122-2026, SEC.84.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/12Fetched: 10/17/2026

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