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House Bill 1086

House Bill 1086

ARCHIVE (2010)

Latest Information

DIGEST OF HB 1086 (Updated March 13, 2010 12:56 am - DI 51)

Makes changes related to the youth advisory council. Provides contract terms for certain SNG contracts. Provides for electronic signatures on public contracts. Transfers regulation of boxing, wrestling, and martial arts to the gaming commission. Reduces the tax from 5% to 3% of the gross receipts received from providing a professional public boxing, sparring, or unarmed combat match or exhibition for viewing in Indiana on a closed circuit telecast, pay per view telecast, or subscription television. Limits the tax to $50,000 for each event. Provides that interest earned on the athletic commission fund be deposited in the state general fund. Provides that revenue from the tax must be deposited in the state general fund. Permits the budget agency to augment appropriations from the athletic commission fund to the gaming commission to regulate boxing, sparring, unarmed combat, and any other form of mixed martial arts. Provides that the gaming commission may waive the tax on complimentary admissions for actual attendance to a match or exhibition. Deletes the exemption for showings at a private residence. Makes changes in property tax assessment procedures, petition and remonstrance and referenda procedures, calculation of maximum permissible levies, and deductions, including changes in the method of calculating the solar heating and cooling equipment deduction and establishing a deduction for personal property used in a certified technology park. Requires notice of a decertification of a technology park to be sent to the department of local government and the department of state revenue. Requires payment of all delinquent taxes before platting land, consolidating parcels, or removing property from a tax sale list. Provides for the department of local government finance to review and make recommendations concerning the language of proposed public questions on controlled projects. Requires the board of tax review to provide dispute resolution and appeal filing guidance to property taxpayers. Makes changes in the administration of libraries. Makes changes in the gross retail and use tax related to implementation of the Streamlined Sales and Use Tax Agreement. Exempts sales to a city or town for a municipal golf course from sales taxation and certain aircraft brought into Indiana from use tax. Indicates that references in state law to the Internal Revenue Code refer to the version in effect on January 1, 2010. Restricts state net operating loss carrybacks. Changes certain electronic tax reporting procedures. Changes the deadline for adopting a local income tax. Permits a city or town to establish a cumulative capital improvement fund for any purpose. Corrects a technical conflict between laws. Makes changes to the eligibility criteria for admittance to the Indiana veterans' home. Eliminates and reorganizes certain boards and commissions. Indicates that interest on delinquent assessments is calculated under the statute under which interest on delinquent property taxes is computed. Extends the period in which certain public bids may be received. Requires fiscal information on a proposed local reorganization to be publicly available and specifies when officials will be elected after a local reorganization. Changes from January 2 to January 1 the date certain local annexations, election boundary changes, and reorganizations take effect. Permits a third class city to reduce the number of members on its legislative body. Requires weed assessments and delinquent utility bill lien statements to be sent by certified mail, return receipt requested, or its equivalent. Corrects a reference to a budget deadline. Provides for an additional community revitalization enhancement district (CRED) in Delaware County. Makes changes to procedures related to economic improvement districts. Requires sellers of prepaid wireless services to remit fees to the department of state revenue. Repeals provisions related to boards and commissions that are reorganized. Grants additional time to certain property owners to file for a property tax exemption. Restricts previously enacted law governing late exemption applications to nonprofit entities. Establishes an interim study committee on economic development and provides for the preparation of certain corrective legislation. Specifies the ballot language for the submission of the proposed amendment to the Constitution of the State of Indiana concerning circuit breakers and other property tax matters. Provides a procedure to correct an error in the certified Indianapolis Public Schools capital project fund levy rate for 2010.
Current Status:
Law Enacted
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