(a)A designating body may designate as part
of a professional sports and convention development area any facility
that is:
(1)owned by the city, the county, a school corporation, or a board
under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11, and
used by a professional sports franchise for practice or competitive
sporting events;
(2)owned by the city, the county, or a board under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11, and used as one (1) of the
following:
(A)A facility used principally for convention or tourism related
events serving national or regional markets.
(E)A facility used for public attractions of national
significance.
(F)A performing arts venue.
(G)A county courthouse registered on the National Register of
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(a) A designating body may designate as part
of a professional sports and convention development area any facility
that is:
(1) owned by the city, the county, a school corporation, or a board
under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11, and
used by a professional sports franchise for practice or competitive
sporting events;
(2) owned by the city, the county, or a board under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11, and used as one (1) of the
following:
(A) A facility used principally for convention or tourism related
events serving national or regional markets.
(B) An airport.
(C) A museum.
(D) A zoo.
(E) A facility used for public attractions of national
significance.
(F) A performing arts venue.
(G) A county courthouse registered on the National Register of
Historic Places; or
(3) a hotel.
Notwithstanding section 9 of this chapter or any other law, a
designating body may by resolution approve the expansion of a
professional sports and convention development area after June 30,
2009, to include a hotel designated by the designating body. A
resolution for such an expansion must be reviewed by the budget
committee and approved by the budget agency in the same manner as
a resolution establishing a professional sports and convention
development area is reviewed and approved. A facility may not include
a private golf course or related improvements. The tax area may
include only facilities described in this section and any parcel of land
on which a facility is located. An area may contain noncontiguous
tracts of land within the city, county, or school corporation.
(b) Except for a tax area that is located in:
(1) the city of Fort Wayne; or
(2) the city of Gary;
a tax area must include at least one (1) facility described in subsection
(a)(1).
(c) A tax area may contain other facilities not owned by the
designating body if:
(1) the facility is owned by a city, the county, a school
corporation, or a board established under IC 36-9-13, IC 36-10-8,
IC 36-10-10, or IC 36-10-11; and
(2) an agreement exists between the designating body and the
owner of the facility specifying the distribution and uses of the
covered taxes to be allocated under this chapter.
(d) This subsection applies to all tax areas located in Allen County.
The facilities located at an Indiana University Fort Wayne and Purdue
University Fort Wayne campus are added to the tax area designated by
the county. For state fiscal years:
(1) beginning before July 1, 2021, the maximum amount of
covered taxes that may be captured in all tax areas located in the
county is three million dollars ($3,000,000) per year; and
(2) beginning after June 30, 2021, the maximum amount of
covered taxes that may be captured in all tax areas located in the
county is five million dollars ($5,000,000) per year;
regardless of the designating body that established the tax area. The
revenue from the local income tax imposed under IC 6-3.6 that is
captured must be counted first toward this maximum.
(e) This subsection applies to a tax area located in the city of
Evansville. Notwithstanding any other provision of this chapter, the tax
area shall include each facility or complex of facilities as follows:
(1) For state fiscal years beginning after July 1, 2021, any facility
in the city of Evansville that:
(A) consists of a hotel; and
(B) is located in the north part of an area bounded on the
northwest by Walnut Street, on the northeast by SE Martin
Luther King Jr. Boulevard, on the southwest by SE 6th Street,
and on the southeast by Cherry Street, as those streets were
located on July 1, 2021.
(2) For state fiscal years beginning after June 30, 2026, any
facility or complex of facilities located in the city of Evansville as
follows:
(A) Any facility or complex of facilities that consists of a
sports, recreational, and event facility or complex of facilities
bounded on the north by Main Street, on the west by SE 6th
Street, on the east by SE Martin Luther King Jr. Boulevard, and
on the south by Walnut Street, as those streets were located on
July 1, 2026.
(B) Any facility or complex of facilities that consists of a zoo
bounded on the north by W Summit Drive and Buchanan Road,
on the west by Meskar Park Drive, on the east by N St. Joseph
Avenue, and on the south by Bement Avenue, as those streets
were located on July 1, 2026.
(C) Any facility or complex of facilities that consists of a hotel
bounded on the north by Walnut Street, on the west by SE 2nd
Street, on the east by SE 3rd Street, and on the south by Cherry
Street, as those streets were located on July 1, 2026.
(D) Any facility or complex of facilities that is:
(i) owned by the city of Evansville through a board
established under IC 36-9-6;
(ii) titled in the name of the city of Evansville or an entity
established to assist the city of Evansville to exercise its
corporate powers;
(iii) occupied by the city of Evansville; and
(iv) used to exercise power under IC 36-1-4 to provide
services pursuant to IC 36-4-4-3, IC 36-4-4-4, IC 36-8-2, and
IC 36-9-2.
The provisions in sections 11 and 12 of this chapter are not applicable
to the area described in this subsection.
(f) This subsection applies to a tax area located in the city of South
Bend. Notwithstanding any other provision of this chapter, for state
fiscal years in which the tax area is renewed under section 10(e) of this
chapter after June 30, 2021, the tax area shall also include any facility
or complex of facilities as follows:
(1) That consists of hotels located in the following areas in the
city of South Bend:
(A) In the east quadrant of an area bounded on the north by
Columbus Court, on the east by North Main Street, and on the
south by West Washington Street, as those streets were located
on July 1, 2021.
(B) An area bounded on the north by East Colfax Avenue, on
the east by Doctor Martin Luther King, Jr. Boulevard, on the
south by East Washington Street, and on the west by North
Michigan Street, as those streets were located on July 1, 2021.
(C) In the southeast quadrant of an area bounded on the north
by East Washington Street, on the east by Doctor Martin Luther
King, Jr. Boulevard, and on the south by East Jefferson
Boulevard, as those streets were located on July 1, 2021.
(2) That consists of a sports, recreational and event facility or
complex of facilities located in the city of South Bend, in the
northeast quadrant of an area bounded on the north by East
Jefferson Boulevard, on the east by South St. Louis Boulevard, as
those streets were located on July 1, 2021, and on the west by the
St. Joseph River.
(3) Located at an Indiana University South Bend campus.
(4) That is within the boundaries of the city of South Bend and:
(A) owned by the city of South Bend through a board
established under IC 36-9-6;
(B) titled in the name of the city of South Bend or an entity
established to assist the city of South Bend to exercise its
corporate powers;
(C) occupied by the city of South Bend; and
(D) used to exercise power under IC 36-1-4 to provide services
pursuant to IC 36-4-4-3, IC 36-4-4-4, IC 36-8-2, and IC 36-9-2.
The provisions in sections 11 and 12 of this chapter are not applicable
to the renewal of the tax areas described in this subsection.