(a)Except as provided in subsection (c) and
subject to subsection (d), the department of state revenue and the state
comptroller shall, when requested by the department of local
government finance, withhold a percentage of the distributions of local
income tax revenue under IC 6-3.6-9, if:
(1)the county assessor has not transmitted to the department of
local government finance by October 1 of the year in which the
distribution is scheduled to be made the data for all townships in
the county required to be transmitted under IC 6-1.1-4-25;
(2)the county auditor has not paid a bill for services under IC 6-1.1-4-31.5 to the department of local government finance in a
timely manner;
(3)the county assessor has not forwarded to the department of
local government finance in a timely manner sal
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(a) Except as provided in subsection (c) and
subject to subsection (d), the department of state revenue and the state
comptroller shall, when requested by the department of local
government finance, withhold a percentage of the distributions of local
income tax revenue under IC 6-3.6-9, if:
(1) the county assessor has not transmitted to the department of
local government finance by October 1 of the year in which the
distribution is scheduled to be made the data for all townships in
the county required to be transmitted under IC 6-1.1-4-25;
(2) the county auditor has not paid a bill for services under IC 6-1.1-4-31.5 to the department of local government finance in a
timely manner;
(3) the county assessor has not forwarded to the department of
local government finance in a timely manner sales disclosure
form data under IC 6-1.1-5.5-3;
(4) the county auditor has not forwarded to the department of
local government finance the duplicate copies of all approved
exemption applications required to be forwarded by that date
under IC 6-1.1-11-8(a);
(5) by the date the distribution is scheduled to be made, the
county auditor has not sent a certified statement required to be
sent by that date under IC 6-1.1-17-1 to the department of local
government finance;
(6) the county does not maintain a certified computer system that
meets the requirements of IC 6-1.1-31.5-3.5;
(7) the county auditor has not transmitted the data described in IC 36-2-9-20 to the department of local government finance in the
form and on the schedule specified by IC 36-2-9-20;
(8) the county has not established a parcel index numbering
system under 50 IAC 26-8-1 in a timely manner;
(9) a county official has not provided other information to the
department of local government finance in a timely manner as
required by the department of local government finance; or
(10) the department of local government finance incurs additional
costs to assist a covered county (as defined in IC 6-1.1-22.6-1) to
issue tax statements within the time frame specified in IC 6-1.1-22.6-18(b) for each year that the county experienced
delayed property taxes (as defined in IC 6-1.1-22.6-2) before the
year in which the county qualifies as a covered county.
The percentage to be withheld is the percentage determined by the
department of local government finance. However, the percentage
withheld for a reason stated in subdivision (10) may not exceed the
percentage needed to reimburse the department of local government
finance for the costs incurred by the department of local government
finance to take the actions necessary to permit a covered county (as
defined in IC 6-1.1-22.6-1) to issue reconciling tax statements for prior
year delayed property taxes (as defined in IC 6-1.1-22.6-2) within the
time frame specified in IC 6-1.1-22.6-18(b). The county governmental
taxing unit of a covered county (as defined in IC 6-1.1-22.6-1) shall
reimburse the department of local government finance for these
expenses. The amount withheld under subdivision (10) reduces only
the amount that would otherwise be distributed to the county
governmental taxing unit of a covered county (as defined in IC 6-1.1-22.6-1) and not money distributable to any other political
subdivision. The withholding of an amount under subdivision (10) does
not relieve the county government of a covered county (as defined in
IC 6-1.1-22.6-1) from making bond or lease payments that would
otherwise be paid from withheld amounts or providing property tax
credits that would otherwise be provided under IC 6-3.6 from withheld
amounts. Subdivision (10) does not apply to any county other than a
covered county (as defined in IC 6-1.1-22.6-1).
(b) Except as provided in subsection (e), money not distributed for
the reasons stated in subsection (a) shall be distributed to the county
when the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
has been corrected.
(c) The restrictions on distributions under subsection (a) do not
apply if the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
in a timely manner is justified by unusual circumstances.
(d) The department of local government finance shall give the
county auditor at least thirty (30) days notice in writing before the
department of state revenue or the state comptroller withholds a
distribution under subsection (a).
(e) Money not distributed for the reason stated in subsection (a)(2)
may be deposited in the fund established by IC 6-1.1-5.5-4.7(a). Money
deposited under this subsection is not subject to distribution under
subsection (b).
(f) This subsection applies to a county that will not receive a
distribution of local income tax revenue under IC 6-3.6-9. At the
request of the department of local government finance, an amount
permitted to be withheld under subsection (a) may be withheld from
any state revenues that would otherwise be distributed to the county or
one (1) or more taxing units in the county.