House Bill 1107
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DIGEST OF INTRODUCED BILL
Recreational vehicle excise tax. Provides that a recreational vehicle is considered to be permanently located in Indiana if the county assessor determines that the recreational vehicle has remained parked on the same campground space for at least six months as of March 1 of a particular year. Specifies that the recreational vehicle and truck camper excise tax applies to recreational vehicles that are not registered in any state but are permanently located in Indiana. Requires the county assessor to determine which recreational vehicles are not registered but are permanently located in Indiana. Requires campground owners to submit certain information to the county assessor. Requires the county treasurer to bill the owners of recreational vehicles that are not registered but are permanently located in Indiana. Requires the county assessor to assist in identifying the taxing units entitled to receive a portion of the taxes collected with respect to unregistered recreational vehicles that are permanently located in Indiana. |
House Bill 1109
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DIGEST OF INTRODUCED BILL
Controlled projects. Adds a definition of "amount financed" to the controlled projects statute. Defines the term as meaning, for purposes of a preliminary determination to issue bonds or enter into a lease made by a political subdivision after June 30, 2013, the cost of a project minus the sum of the cash committed to payment for the project by the political subdivision itself, by the federal government, and by any other entity contributing to the project. Restates the thresholds in current law differentiating between controlled projects that are subject to the petition and remonstrance process and those that are subject to the referendum process in terms of the controlled project's amount financed instead of the controlled project's cost. Changes the waiting period required for subsequent referenda for controlled projects and for a school's referendum fund to provide that if the first referendum is held on a May or November election date, a subsequent referendum may be held at the next comparable (May or November) election date even though it may be a few days less than one full year later. Retains the one year rule if a special election is used. Makes a technical correction. |
House Bill 1113
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DIGEST OF INTRODUCED BILL
Property tax deduction for mortise and tenon barn. Permits a person to receive a 100% deduction against the assessed value of certain mortise and tenon barns. |
House Bill 1114
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DIGEST OF INTRODUCED BILL
Soil productivity factors. Specifies that the soil productivity factors used for the March 1, 2011, assessment of agricultural land must continue to be used for subsequent assessment dates. Requires the department of local government finance to submit the following in 2013 to the commission on state tax and financing policy and to any interim study committee established to study agriculture issues or assigned the topic of studying agriculture issues: (1) Proposed soil productivity factors to be used in the assessment of agricultural land. (2) An explanation of the methodology used to determine the proposed soil productivity factors. (3) Data, from each county, that was used to determine the proposed soil productivity factors. (4) Testimony and comments provided to the department of local government finance by taxpayers and other stakeholders concerning the proposed soil productivity factors. |
House Bill 1116
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DIGEST OF INTRODUCED BILL
Property taxes. Makes numerous changes concerning the administration of property taxes. Repeals a statute requiring a public library that is governed by an appointed board and located in a county other than Marion County to obtain, from the appropriate county, city, or town fiscal body, the approval of its budget or an additional appropriation only if the budget is increased by more than the assessed value growth quotient. Provides that libraries are subject to the current law requiring other taxing units governed by appointed boards to have all budgets and additional appropriations approved by the appropriate county, city, or town fiscal body. |
House Bill 1117
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DIGEST OF INTRODUCED BILL
County excise surtax and wheel tax. Permits a county income tax council to impose a motor vehicle excise surtax and a wheel tax for a county. (Current law permits only the county council to impose these taxes.) Specifies that the body that initially imposes the excise surtax and wheel tax is the body that is empowered to increase, decrease, or rescind the excise surtax and wheel tax. |
