Senate Bill 0405
DIGEST OF SB 405 (Updated February 21, 2011 6:18 pm - DI 87)
Township government. Specifies that in Marion County after December 31, 2011, and in all other counties after December 31, 2012: (1) the county fiscal body is the fiscal body of each township in the county and shall exercise the fiscal powers assigned in the Indiana Code to township boards, including the authority to adopt the township's annual budget and to levy township property taxes for township funds; and (2) the county legislative body is the legislative body of each township in the county and shall exercise the legislative powers assigned in the Indiana Code to township boards. Provides that on January 1, 2013 in Marion County, and on January 1, 2015 in all other counties, township boards are abolished. Provides that after December 31, 2011 in Marion County, and after December 31, 2012 in all other counties: (1) the township board's only responsibility is to formulate a proposed annual budget, levies, and rate for submission to the county fiscal body; and (2) the county fiscal body may reduce and modify but not increase the budget submitted by the township board in formulating the final proposed township budget, levies, and rate. Requires in formulating an annual township budget that consideration be given to the ending balance that will remain in each township fund relative to: (1) the budgeted expenditures from the fund; (2) the fund balance that must be maintained by the township due to delayed property tax collections; and (3) the amount of tax anticipation notes or warrants or other obligations incurred by the township due to delayed property tax collections. Provides in: (1) Marion County if the township board (before January 1, 2012) or the county fiscal body (after December 31, 2011); or (2) in all other counties if the township board (before January 1, 2013) or the county fiscal body (after December 31, 2012); determines that the ending balance in a township fund is excessive (after considering certain specified factors), the township board or county fiscal body shall transfer the excessive amount to the township's levy excess fund. Specifies that for township budgets adopted for 2012 for Marion County, and 2012 and 2013 for all other counties, the total amount appropriated for a particular year may not exceed the result of: (1) the total amount appropriated for the previous year; multiplied by (2) the assessed value growth quotient applicable to the township for the particular year. Provides that: (1) in Marion County if a township board (before January 1, 2012) or a county fiscal body (after December 31, 2011); or (2) in all other counties if a township board (before January 1, 2013) or a county fiscal body (after December 31, 2012); determines after a public hearing that the township cannot carry out its governmental functions for a year under these appropriation limitations, the county fiscal body may appeal to the department of local government finance for relief from the appropriation limitations for the year. After December 31, 2011 in Marion County and after December 31, 2012 in all other counties, requires the county fiscal body to consider with regard to a cumulative building fund or capital improvement fund, the township's capital improvement plan. Requires the department of local government finance to consider those issues when reviewing a township's budget, tax rate, and tax levy. Provides that after December 31, 2011 in Marion County and after December 31, 2012 in all other counties, a township may only collect property taxes for a capital improvement fund in a particular year, if the township trustee prepares and the county fiscal body approves a proposed or amended capital improvement plan in the immediately preceding year. Provides that if a township reorganizes with at least one other township, and the resulting new political subdivision is not a city or town, after December 31, 2012, the county fiscal body is the fiscal body of the new political subdivision. Establishes a township assistance planning board (board) in each county to prepare a county plan (plan) for creating countywide township assistance standards. Provides that the board annually reviews and updates the county's township assistance standards. Requires the plan and township assistance standards to be adopted by the county legislative body. Provides that the county executive has the authority to allow and pay township claims in the same manner that county claims are allowed and paid. Requires the office of management and budget to annually prepare a report that includes certain information regarding each township. Requires the report to be submitted to the executive director of the legislative services agency and to county councils. Specifies that each township office must include the address, phone number, and regular office hours (if any) of the township office in at least one local telephone directory. Requires the county legislative body after December 31, 2012, to adopt township assistance standards for all townships in the county. Requires a public meeting or a public hearing of a township official or governing body to be held in a public place. Requires a township trustee's annual report to list separately each expenditure that is made to reimburse the township trustee for the township trustee's use of tangible property (real and personal property) for public business, including any reimbursements made for the use of a private residence, personal telephone, or personal vehicle for public business. Provides that if a trustee does not: (1) accept a completed application for township assistance; or (2) grant or deny a completed application for township assistance within the period required by statute; the application is considered denied, and the denial may be appealed to the board of county commissioners. Provides that the department of local government finance may not approve the budget or any additional appropriations of a township that fails to file: (1) an annual fiscal report; or (2) a personnel report; for the preceding year.
Latest Printing (PDF)
Conference Committee Reports
- Filed: >0405-1, >0405-1(PDF), >0405-2, >0405-2(PDF), >0405-3, >0405-3(PDF), >0405-4, >0405-4(PDF), >0405-5, >0405-5(PDF)
- Passed: >0405-1, >0405-1(PDF), >0405-3, >0405-3(PDF)