§ 36-7-7.6-18 — Annual appropriation budget; tax levy; use of funds

Indiana § 36-7-7.6-18

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 7: PLANNING AND DEVELOPMENT
• Ch. 7.6: Northwestern Indiana Regional Planning Commission

Text

(a) The commission shall prepare and adopt
an annual appropriation budget for its operation. The appropriation
budget shall be apportioned to each participating county on a pro rata
per capita basis. After adoption of the appropriation budget, any
amount that does not exceed an amount for each participating county
equal to the following amounts per capita for each participating county
shall be certified to the respective county auditor:
(1) Seventy cents ($0.70) for calendar years ending before
January 1, 2025.
(2) Eighty-six cents ($0.86) for calendar years beginning after
December 31, 2024, and ending before January 1, 2026.
(3) One dollar and two cents ($1.02) for calendar years beginning
after December 31, 2025, and ending before January 1, 2027.
(4) One dollar and eighteen cents ($1.18) for calendar years
beginning after December 31, 2026, and ending before January 1,
2028.
(5) One dollar and thirty-four cents ($1.34) for calendar years
beginning after December 31, 2027, and ending before January 1,
2029.
(6) One dollar and fifty cents ($1.50) for calendar years beginning
after December 31, 2028, and ending before January 1, 2030.
(b) For calendar years beginning after December 31, 2029, and
ending before January 1, 2031, and for each ensuing calendar year
thereafter, the commission shall, based on a participating county's
amount in calendar year 2029, or a participating county's amount in the
calendar year preceding an ensuing calendar year, as applicable, adjust
a participating county's portion of the commission's appropriation
budget for the ensuing year by the greater of the following:
(1) The annual percentage change in the Consumer Price Index
for all Urban Consumers as published by the United States
Bureau of Labor Statistics for the year preceding the ensuing year.
(2) The participating county's maximum levy growth quotient for
the ensuing year as determined under IC 6-1.1-18.5-2.
Not later than August 1 of each year, the department of local
government finance shall provide to the commission the value of each
participating county's maximum levy growth quotient under IC 6-1.1-18.5-2 for the ensuing year.
(c) Any adjustment under subsection (b) that will result in an
appropriation in excess of one dollar and fifty cents ($1.50) per capita
in a participating county requires prior approval from the fiscal body
of the participating county.
(d) A county's portion of the commission's appropriation budget may
be paid from any of the following, as determined by the county fiscal
body:
(1) Property tax revenue as provided in subsections (e) and (f).
(2) Any other local revenue, other than property tax revenue,
received by the county, including local income tax revenue under
IC 6-3.6, excise tax revenue, riverboat admissions tax revenue,
riverboat wagering tax revenue, riverboat incentive payments, and
any funds received from the state that may be used for this
purpose.
(3) Any combination of the sources set forth in subdivisions (1)
and (2).
(e) The county auditor shall:
(1) advertise the amount of property taxes that the county fiscal
body determines will be levied to pay the county's portion of the
commission's appropriation budget, after the county fiscal body
determines the amount of other local revenue that will be paid
under subsection (d)(2); and
(2) establish the rate necessary to collect that property tax
revenue;
in the same manner as for other county budgets.
(f) The tax levied under this section and certified shall be estimated
and entered upon the tax duplicates by the county auditor and shall be
collected and enforced by the county treasurer in the same manner as
other county taxes are estimated, entered, collected, and enforced. The
tax collected by the county treasurer shall be transferred to the
commission.
(g) In fixing and determining the amount of the necessary levy for
the purpose provided in this section, the commission shall take into
consideration the amount of revenue, if any, to be derived from federal
grants, contractual services, and miscellaneous revenues above the
amount of those revenues considered necessary to be applied upon or
reserved upon the operation, maintenance, and administrative expenses
for working capital throughout the year.
(h) After the budget is approved, amounts may not be expended
except as budgeted unless the commission authorizes their expenditure.
Before the expenditure of sums appropriated as provided in this
section, a claim must be filed and processed as other claims for
allowance or disallowance for payment as provided by law.
(i) Any two (2) of the following officers may allow claims:
(1) Chairperson.
(2) Vice chairperson.
(3) Secretary.
(4) Treasurer.
(j) The treasurer of the commission may receive, disburse, and
otherwise handle funds of the commission, subject to applicable
statutes and to procedures established by the commission.
(k) The commission shall act as a board of finance under the statutes
relating to the deposit of public funds by political subdivisions.
(l) Any appropriated money remaining unexpended or
unencumbered at the end of a year becomes part of a nonreverting
cumulative fund to be held in the name of the commission. Unbudgeted
expenditures from this fund may be authorized by vote of the
commission and upon other approval as required by statute. The
commission is responsible for the safekeeping and deposit of the
amounts in the nonreverting cumulative fund, and the state board of
accounts shall prescribe the methods and forms for keeping the
accounts, records, and books to be used by the commission. The books,
records, and accounts of the commission shall be audited periodically
by the state board of accounts, and those audits shall be paid for as
provided by statute.

Legislative History

As added by P.L.165-2003, SEC.6. Amended by P.L.39-2007, SEC.5; P.L.197-2016, SEC.124; P.L.136-2024, SEC.53.