Indiana § 36-7-31.3-9 Establishment of area; time; findings; special taxing district

Indiana Statutes

§ 36-7-31.3-9 — Establishment of area; time; findings; special taxing district

Indiana § 36-7-31.3-9

Title 36LOCAL GOVERNMENT

Art. 7PLANNING AND DEVELOPMENT

Ch. 31.3Professional Sports Development Area

This text of Indiana § 36-7-31.3-9 (Establishment of area; time; findings; special taxing district) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 36-7-31.3-9 (2026).

Text

(a)A tax area must be initially established by resolution:

(1)before January 1, 2013, in the case of:

(A)a second class city;

(B)the city of Marion; or

(C)the city of Westfield;

(2)before January 1, 2024, in the case of the city of Fishers; or

(3)before July 1, 1999, if subdivision (1) or (2) does not apply; according to the procedures set forth for the establishment of an economic development area under IC 36-7-14. Only one (1) tax area may be created in each county.

(b)In establishing the tax area, the designating body must make the following findings instead of the findings required for the establishment of economic development areas:

(1)Except for a tax area in:

(A)the city of Fort Wayne; or

(B)the city of Gary; there is a capital improvement that will be undertaken or has b

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(a) A tax area must be initially established by
resolution:
(1) before January 1, 2013, in the case of:
(A) a second class city;
(B) the city of Marion; or
(C) the city of Westfield;
(2) before January 1, 2024, in the case of the city of Fishers; or
(3) before July 1, 1999, if subdivision (1) or (2) does not apply;
according to the procedures set forth for the establishment of an
economic development area under IC 36-7-14. Only one (1) tax area
may be created in each county.
(b) In establishing the tax area, the designating body must make the
following findings instead of the findings required for the
establishment of economic development areas:
(1) Except for a tax area in:
(A) the city of Fort Wayne; or
(B) the city of Gary;
there is a capital improvement that will be undertaken or has been
undertaken in the tax area for a facility that is used by a
professional sports franchise for practice or competitive sporting
events. A tax area to which this subdivision applies may also
include a capital improvement that will be undertaken or has been
undertaken in the tax area for a facility that is used for any
purpose specified in section 8(a)(2) of this chapter.
(2) For a tax area in the city of Fort Wayne, there is a capital
improvement that will be undertaken or has been undertaken in
the tax area for a facility that is used for any purpose specified in
section 8(a) of this chapter.
(3) For a tax area in the city of Gary, there is a capital
improvement that will be undertaken or has been undertaken in
the tax area for a facility that is used for any purpose specified in
section 8(a)(2) of this chapter.
(4) The capital improvement that will be undertaken or that has
been undertaken in the tax area will benefit the public health and
welfare and will be of public utility and benefit.
(5) The capital improvement that will be undertaken or that has
been undertaken in the tax area will protect or increase state and
local tax bases and tax revenues.
(c) The tax area established under this chapter is a special taxing
district authorized by the general assembly to enable the designating
body to provide special benefits to taxpayers in the tax area by
promoting economic development that is of public use and benefit.

Legislative History

As added by P.L.255-1997(ss), SEC.20. Amended by P.L.174-2001, SEC.13; P.L.178-2002, SEC.127; P.L.64-2004, SEC.36; P.L.2-2005, SEC.130; P.L.214-2005, SEC.72; P.L.172-2011, SEC.157; P.L.119-2012, SEC.211; P.L.100-2014, SEC.1; P.L.104-2022, SEC.193; P.L.183-2023, SEC.2.