§ 36-7-30-31 — PILOTS

Indiana § 36-7-30-31

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 7: PLANNING AND DEVELOPMENT
• Ch. 30: Reuse of Federal Military Bases

Text

(a) As used in this section, the following
terms have the meanings set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Owner.
(3) Person.
(4) Personal property.
(5) Property taxation.
(6) Tangible property.
(7) Township assessor.
(b) As used in this section, "PILOTS" means payments in lieu of
taxes.
(c) The general assembly finds the following:
(1) That the closing of a military base in a unit results in an
increased cost to the unit of providing governmental services to
the area formerly occupied by the military base.
(2) That military base property held by a reuse authority is exempt
from property taxation, resulting in the lack of an adequate tax
base to support the increased governmental services.
(3) That to restore this tax base and provide a proper allocation of
the cost of providing governmental services the fiscal body of the
unit should be authorized to collect PILOTS from the reuse
authority.
(4) That the appropriate maximum PILOTS would be the amount
of the property taxes that would be paid if the tangible property
were not exempt.
(d) The fiscal body of the unit may adopt an ordinance to require a
reuse authority to pay PILOTS at times set forth in the ordinance with
respect to tangible property of which the reuse authority is the owner
or the lessee and that is exempt from property taxes. The ordinance
remains in full force and effect until repealed or modified by the fiscal
body.
(e) The PILOTS must be calculated so that the PILOTS do not
exceed the amount of property taxes that would have been levied by the
fiscal body for the unit upon the tangible property described in
subsection (d) if the property were not exempt from property taxation.
(f) PILOTS shall be imposed as are property taxes and shall be
based on the assessed value of the tangible property described in
subsection (d). Except as provided in subsection (j), the township
assessor, or the county assessor if there is no township assessor for the
township, shall assess the tangible property described in subsection (d)
as though the property were not exempt. The reuse authority shall
report the value of personal property in a manner consistent with IC 6-1.1-3.
(g) Notwithstanding any other law, a reuse authority is authorized
to pay PILOTS imposed under this section from any legally available
source of revenues. The reuse authority may consider these payments
to be operating expenses for all purposes.
(h) PILOTS shall be deposited in the general fund of the unit and
used for any purpose for which the general fund may be used.
(i) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as property taxes for purposes of
all procedural and substantive provisions of law.
(j) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.

Legislative History

As added by P.L.26-1995, SEC.14. Amended by P.L.219-2007, SEC.136; P.L.146-2008, SEC.771.