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DIGEST OF INTRODUCED BILL
Historic courthouse preservation. Provides that for purposes of the county adjusted gross income tax, certified shares may be allocated or appropriated to maintain, rehabilitate, preserve, or restore a historic county courthouse. Provides that, for purposes of the county economic development income tax, a project that maintains, rehabilitates, preserves, or restores a historic county courthouse is an economic development project. Requires the division of historic preservation and archaeology to create a traveling exhibit, in cooperation with the Indiana state museum and historic sites corporation, that describes the role of historic courthouses in the history, architecture, and art of the counties and the state. Establishes the historic courthouse rehabilitation and restoration revolving fund to provide loans to counties for rehabilitation, restoration, preservation, or maintenance of county courthouses that are listed in the National Register of Historic Places. Makes an appropriation.