§ 36-9-31-9 — Special benefit tax; waste disposal district bonds; bids or proposals; hearing; resolution; remonstrances; waste disposal district bond fund

(a) The waste disposal district constitutes a
special taxing district for the purpose of levying a special benefit tax
for the purpose of providing the disposal of waste and the recovery of
byproducts from waste.
(b) Whenever, upon investigation, the board determines that a
facility or facilities for waste disposal is necessary for the public health
and welfare, and that the construction, modification, or acquisition of
the facility or facilities will be of public utility and benefit, the board
may, upon approval of the city-county legislative body, issue waste
disposal district bonds under this section for the payment of the cost of
the facility.
(c) Before authorizing the waste disposal district bonds the board
may either accept public bids for the facility or adopt a resolution
approving a request for proposals all as provided in section 4 of this
chapter.
(d) When plans and specifications have been prepared according to
the public bidding requirements of IC 36-1-12, or a resolution adopted
by the board approving a request for proposals, the board shall adopt
a resolution declaring that, upon investigation, it has been found that
it is necessary for the public health and welfare and will be of public
utility and benefit to construct, modify, or acquire (and maintain where
constructed) the facility or facilities and to acquire the property
described for that purpose. The resolution shall be kept open to
inspection by all persons interested in or affected by the acquisition of
the property or the construction of the facility. Upon adoption of the
resolution, the board shall give public notice of the adoption and its
purpose, which notice must name a date not less than ten (10) days
after the date of the last publication on which the board will receive or
hear remonstrances from persons interested in or affected by the
facility or facilities and will determine their public utility and benefit.
(e) At the time fixed for the hearing, or at any time before that, any
person owning real or personal property within the waste disposal
district may file a written remonstrance with the board. At the hearing,
which may be adjourned from time to time, the board shall hear all
persons interested in the proceedings and all remonstrances filed. After
considering the remonstrances, the board shall take final action
determining the public utility and benefit of the proposed proceedings
and confirm, modify and confirm, or rescind the resolution, which final
action shall be duly recorded. This action is final and conclusive upon
all persons, except that any person who has remonstrated in writing and
who is aggrieved by the decision of the board may take an appeal as
provided in subsection (f).
(f) Any person who has filed a written remonstrance with the board
as provided in subsection (e), in case the board takes final action
confirming the resolution in its original or any modified form, is
entitled to appeal to the superior court of the county. Within ten (10)
days after the final action of the board, the remonstrator must file in the
office of the clerk of the court a copy of the resolution of the board and
the remonstrator's remonstrance, together with a surety bond
conditioned to pay the costs of the appeal should the appeal be
determined against the remonstrator. The only ground of remonstrance
of which the court has jurisdiction on appeal is the question of whether
it will be of public utility and benefit to construct, modify, or acquire
the proposed facility, and the burden of proof is upon the remonstrator.
The cause shall be summarily tried by the court without a jury. All
remonstrances upon which an appeal are taken shall be consolidated
and heard as one (1) cause of action by the court, and the cause shall
be heard and determined by the court within thirty (30) days after the
time of filing the appeal. Upon the date fixed for hearing, the court
shall hear evidence upon the remonstrances and shall confirm the final
action of the board on the resolution or sustain the remonstrance.
(g) Upon final action of the board, or court, confirming the
resolution in its original or any modified form, all real or personal
property located within the waste disposal district is subject to a special
tax for the purpose of providing money to pay all or a part of the total
cost of the acquisition, modification, or construction of the facility,
which special tax is declared to constitute the amount of benefits
resulting to all of the property in the district.
(h) For the purpose of raising money to pay the cost of the facility,
and in anticipation of the special tax to be levied, the board shall, upon
the approval of the legislative body, cause to be issued waste disposal
district bonds in the name of the consolidated city in accordance with
IC 36-3-5-8.
(i) On adopting a resolution ordering the issuance of waste disposal
district bonds, the board, with legislative body approval, shall then
certify a copy of the resolution and a copy of the approval to the fiscal
officer of the consolidated city, who shall then prepare the bonds.
(j) The waste disposal district bonds are not, in any respect, a
corporate obligation or indebtedness of the consolidated city, but
constitute an indebtedness of the waste disposal district. The waste
disposal district bonds, and interest on them, issued under this section
are payable out of a special tax levied upon all of the property of the
waste disposal district and any other revenues made available for that
purpose under this chapter. The waste disposal district bonds must so
recite these terms upon their face, together with the purpose for which
they are issued.
(k) All proceeds from the sale of waste disposal district bonds shall
be kept as a separate and specific fund, to pay the cost of the facility,
and no part of the proceeds may be used for any other purpose. Any
surplus remaining out of the proceeds of the waste disposal district
bonds, after all of the cost is fully paid, shall be paid into and becomes
a part of the waste disposal district bond fund; however, money derived
from sources other than the waste disposal district bond proceeds, such
as state or federal grants or other contributions, are not so restricted as
to application regardless of whether the contribution arises for a project
financed from waste disposal district bond proceeds.
(l) For the purpose of raising money to pay the waste disposal
district bonds issued under this section, the city-county legislative body
shall levy each year a special tax upon all the property of the waste
disposal district in such amount and manner as to meet and pay the
principal of the waste disposal district bonds as they severally mature,
together with all accruing interest on them. The tax so levied each year
shall be certified to the fiscal officers of the consolidated city and the
county. The tax so levied and certified shall be estimated and entered
upon the tax duplicate by the county auditor and shall be collected and
enforced by the county treasurer in the same manner as county taxes
are estimated, entered, collected and enforced. As the tax is collected
by the county treasurer, it shall be accumulated and kept in a separate
fund to be known as the waste disposal district bond fund, and shall be
applied to the payment of the principal of and interest on the waste
disposal district bonds as they become due and to no other purpose. In
fixing the amount of the necessary levy the legislative body shall
consider the amount of net revenues, if any, to be derived from the
collection of fees under section 8 of this chapter or any other net
revenues collected under this chapter above the amount of revenues
necessary to be applied upon or reserved by or for the city for the
operation, maintenance, and administrative expenses of the facilities.
The board shall annually, in lieu of making the levy or to reduce the
amount of the levy, set aside by resolution the amount of the net
revenues to be collected before maturity of the principal and interest of
the waste disposal district bonds payable in the following calendar
year. If the board adopts this resolution, then it is unlawful for the
board to use any part of the amount so set aside out of the net revenues
for any purpose other than the payment of waste disposal district bonds
and the interest on them. A proportionate payment of this amount shall
be made to the waste disposal district bond fund monthly.
(m) The board may not issue waste disposal district bonds under this
section, payable by special taxation for that purpose in a total amount,
including outstanding bonds already issued, in an amount exceeding six
percent (6%) of the total adjusted value of taxable property in the
district as determined under IC 36-1-15. All waste disposal district
bonds issued in violation of this subsection are void.
As added by Acts 1982, P.L.77, SEC.27. Amended by
P.L.6-1997, SEC.230; P.L.127-2017, SEC.374.