| HB1001 | STATE BUDGET. (THOMPSON J) Appropriates money for capital expenditures, the operation of the state, K-12 and higher education, the delivery of Medicaid and other services, and various other distributions and purposes. Requires a researcher to execute a data sharing agreement that is approved by the management performance hub to receive access to confidential records. Provides that the auditor of state is also known as the state comptroller. Provides that, after June 30, 2023, the auditor of state shall use the title "state comptroller" in conducting state business, in all contracts, on business cards, on stationery, and with other means of communication as necessary. Establishes the attorney general contingency fee fund. Establishes the: (1) state opioid settlement fund; and (2) local opioid settlement fund; into which funds received from opioid litigation settlements must be deposited. Provides that the office of the inspector general shall provide informal advisory opinions and that the opinions are confidential. Allows the budget committee to submit the budget report and budget bill or bills to the governor on or before the second Monday of January, or the third Monday of January in the year in which a gubernatorial election is held (instead of before that date). Requires the state personnel department to require a contractor, when contracting for health care coverage for state employees, to use value based coverage. Repeals a provision that makes a state general fund appropriation to the board of trustees of the Indiana public retirement system if the money available in the special death benefits fund is insufficient to pay death benefit claims. Allows the Indiana economic development corporation (IEDC) to certify an applicable tax credit that exceeds the maximum allowable amount after review by the budget committee. Provides that the regional economic acceleration and development initiative program expires June 30, 2026. Specifies that the county or municipality that did not approve the relocation of an outdoor advertising sign is responsible for compensation of the taking of the outdoor advertising sign. Provides that an owner may relocate an outdoor advertising sign that is subject to a pending eminent domain action. Allows an individual to claim an increased exemption amount for a dependent child in the first year in which the exemption amount may be claimed for the child. Reduces the individual income tax rate to 2.9% by 2027 and eliminates all trigger provisions in current law. Establishes the regional public safety training fund. Repeals provisions relating to the establishment of the: (1) Indiana homeland security foundation; (2) Indiana homeland security fund; and (3) fire training infrastructure fund. Allows certain members of the public employees' retirement fund or Indiana state teachers' retirement fund to file an election to begin receiving retirement benefits while holding a position. Changes the state police pre-1987 benefit and supplemental pension benefit calculation from being based on the sixth year of service to the fourth year of service. Repeals the public mass transportation fund. Repeals the financial responsibility compliance verification fund. Changes the number of years of service on which the salary matrix for state police employees is based to 15 years (instead of 20 years). Requires the department of correction to deposit the amount appropriated for the county misdemeanant fund by a county's multiplier. Requires the office of Medicaid policy and planning (office) to: (1) develop a schedule for the review of Medicaid reimbursement rates; and (2) provide a copy of the schedule to the budget committee; not later than November 1, 2023. Creates the residential water testing fund to test the water supply of an individual property owner of an eligible township. Requires the director of the state personnel department to submit a revision or adjustment to a pay plan developed for state employees to the state budget committee for review before the revision may take effect. Provides that the general assembly shall convene: (1) on the second Tuesday after the first Monday in June for the first regular technical session; and (2) on the second Tuesday after the first Monday in May for the second regular technical session. Provides that a technical session is not required to convene if the president pro tempore and the speaker jointly issue an order that convening is not necessary. Requires the general assembly to convene no later than the fourth Monday in January after organization day. Repeals provisions relating to emergency sessions and makes conforming amendments. Recouples the state earned income tax credit qualifications with the federal earned income tax credit qualifications under the Internal Revenue Code as in effect January 1, 2023. Requires a contractor that provides tangible personal property incorporated into real property in a project located in an innovation development district to maintain records of all state gross retail and use tax paid or collected during a state fiscal year. Adds state adjusted gross income taxes paid by an individual who is not an employee with respect to income received for services performed in an innovation development district for purposes of calculating income tax incremental amounts. Establishes the commission on improving the status of children fund to support the staffing and operations of the commission. Provides that a part of state user fees shall be deposited in the Indiana secured school fund. Repeals the distribution schedule for appropriations made for certain child development programs. Requires the department of local government finance to prepare an annual report and abstract concerning property tax data (instead of the auditor of state). Deletes reimbursement rate parameters for reimbursement of managed care organizations under the healthy Indiana plan. Extends the sunset of the collection of hospital assessment fees and health facility quality assessment fees from June 30, 2023, to June 30, 2025. Increases the total number of adult learner students at the Excel Centers for Adult Learners and Christel House DORS centers for whom the school may receive state funding. Establishes the Indiana education scholarship account donation fund to accept donations for administration of the Indiana education scholarship account program. Repeals the special education fund. Establishes a state tax credit for a taxpayer that makes certain qualified child care expenditures in providing child care to the taxpayer's employees. Extends provisions for the gasoline tax and the special fuel tax rates. Amends a statute concerning powers and duties of a regional water, sewage, or solid waste district established under prior law. Extends the sunset for the invasive species council and fund from July 1, 2023, to July 1, 2031. Prohibits school corporations and charter schools from charging a fee for curricular materials to students. Provides that the parent of a student or an emancipated minor who attends an accredited nonpublic school and who meets financial eligibility requirements may request reimbursement of fees charged for curricular materials. Establishes the curricular materials fund. Requires a county auditor to distribute a portion of revenue received from an operations fund levy imposed by a school corporation located in certain counties to certain charter schools (excludes school corporations that are designated as a dist |
| | Current Status: | 5/4/2023 - Public Law 201
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| | State Bill Page: | HB1001 |
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| HB1008 | PENSION INVESTMENTS. (MANNING E) Specifies certain entities, actions taken, or factors considered to which the ESG commitment provisions do not apply. Provides that if the treasurer of state concludes that the service provider has made an ESG commitment, the treasurer of state shall provide the name of the service provider and research supporting the conclusion to the board of trustees of the Indiana public retirement system (board). Prohibits the board from making an investment decision with the purpose of influencing any social or environmental policy or attempting to influence the governance of any corporation for nonfinancial purposes. Prohibits the Indiana public retirement system (system) from making an ESG commitment with respect to system assets. Provides that in making and supervising investments of the system, the board shall discharge its duties solely in the financial interest of the participants and beneficiaries of the system for the exclusive purposes of providing financial benefits to participants and beneficiaries and defraying reasonable expenses of administering the system. Provides that the board, in accordance with certain fiduciary duties, shall make investment decisions with the primary purpose of maximizing the target rate of return on the board's investments. Prohibits the board from entering a contract or modifying, amending, or continuing a contract with a service provider that has made an ESG commitment unless taking the action violates the board's fiduciary duty to the system's participants and beneficiaries. Requires the board to continue contracting with a service provider that has made an ESG commitment if the board determines that there is not a comparable service provider to replace the service provider. Requires the board to, at least annually, tabulate and report all proxy votes made by a service provider that is not a private market fund in relation to the administration of the system. Specifies certain persons and entities that are immune from civil liability and entitled to indemnification. Requires the board to: (1) ensure that reasonable efforts are made during the due diligence process before an investment is made and in monitoring investments in the public employees' defined contribution plan, an annuity savings account for the public employees' retirement fund or the Indiana state teachers' retirement fund, the teachers' defined contribution plan, the legislators' defined contribution plan, and a private market fund to determine whether any investments would violate the requirement that the board discharge its duties solely in the financial interest of the participants and beneficiaries of the system; and (2) take appropriate action, if necessary, consistent with the board's fiduciary duties. Defines terms and makes conforming amendments. |
| | Current Status: | 5/4/2023 - Public Law 206
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| | State Bill Page: | HB1008 |
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| HB1040 | REQUIREMENTS FOR ELECTED OFFICIALS. (LEHMAN M) Provides that if an examination of an audited entity is unable to be performed because the audited entity's accounts, records, files, or reports are not properly maintained or reconciled, the entity may be declared unauditable. Requires an unauditable entity to bring its accounts, records, files, or reports into an auditable condition within 90 days. Requires the state board of accounts (SBOA) to publish a list of entities declared to be unauditable on the SBOA's website. Provides that if an entity is declared unauditable and the fiscal officer is unable to perform the fiscal requirements of their position, the entity is required to hire outside assistance for guidance or to perform the fiscal requirements. Clarifies an exception regarding the liability of an elected official for acts that constitute gross negligence or intentional disregard of the official's duties. Requires the SBOA to annually call a conference for: (1) city and town controllers and clerk-treasurers, newly appointed city and town controllers, and city and town clerk-treasurers elect; and (2) township trustees and township trustees elect. Provides that elected officials must attend training every two years and that the SBOA shall keep attendance of elected officials and publish it on the SBOA's website. Makes an exception for school corporation treasurer personal liability. Provides that if there is an office of town clerk-treasurer that is vacant, and the town legislative body is unable to fill the office, the town legislative body may either: (1) enter into a local agreement with the town clerk-treasurer and town legislative body of another town in the state to assist a selected town legislative body member in performing the duties of the clerk-treasurer's office; or (2) enter into a contract with a certified public accountant to assist the town legislative body member in performing the duties of the clerk-treasurer's office. (Current law provides that the town legislative body may only enter into a contract with a certified public accountant after the town legislative body is unable to reach an agreement with another town.) Provides that if, after reasonable diligence, a town may hire any qualified person to perform the duties of the clerk-treasurer's office until the vacancy can be filled, or until the end of the current clerk-treasurer's term, whichever is first. Provides that newly elected officials shall complete five hours of training before taking office. Provides that elected officials shall certify completion of training requirements to the SBOA annually. Excludes self-supporting school lunch and the rental or sale of curricular materials as programs that may be established as separate funds. Repeals obsolete provisions. Makes technical corrections. |
| | Current Status: | 4/20/2023 - Public Law 58
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| | State Bill Page: | HB1040 |
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| HB1041 | STATE BOARD OF ACCOUNTS. (LEHMAN M) Provides that the state board of accounts (SBOA) is designated as the independent external auditor of audited entities and is subject to applicable professional accounting standards. Requires annual reports to be prepared, verified, and filed with the state examiner as set forth in the uniform compliance guidelines. Requires all appointments of field examiners be made solely upon the ground of fitness in accordance with professional accounting and auditing standards. Provides that if an examination of an audited entity is unable to be performed because the audited entity's accounts, records, files, or reports are not properly maintained or reconciled, the audited entity may be declared to be unauditable. Provides that an audited entity that is declared unauditable shall bring its accounts, records, files, or reports into an auditable condition within 90 days. Requires the SBOA to publish a list of audited entities declared unauditable on its website. Revises conditions under which the state examiner may undertake an examination based on a violation of the law. Requires the SBOA to approve a request by an audited entity to opt out of examinations and engage a certified public accountant to conduct examinations if, within the last six years, the SBOA has not issued an examination or special investigation report critical of the audited entity's internal controls and there have been no adverse reports. Provides that the SBOA may terminate its approval of the use of a certified public accountant if certain requirements are not met. Revises the provision regarding field examiner traveling expenses. Makes changes to certain reporting, resolution, and disclosure requirements. Simplifies the provision regarding parties and a plaintiff's right of recovery. Removes provisions regarding additional powers of the state examiner and attorney general. Provides that if the attorney general brings an action against an official bond, official bonds, or a crime insurance policy, the cause may be brought in the name of the state of Indiana upon the relation of the attorney general as plaintiff. Repeals a provision regarding the withdrawal or removal of counties from solid waste management districts. Repeals a provision regarding bonds and crime policies for faithful performance. Repeals a provision regarding examination reports, requisites, performance of public works, and SBOA powers. Repeals a provision regarding copies of reports filed with libraries, public inspections, and request renewals. Makes technical and conforming changes. |
| | Current Status: | 4/20/2023 - Public Law 59
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| | State Bill Page: | HB1041 |
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| HB1212 | PRIVACY PROTECTIONS FOR NONPROFIT ORGANIZATIONS. (KARICKHOFF M) Defines "personal information" as data that directly or indirectly identifies a "person" (including an individual, a corporation, a limited liability company, a government entity, a partnership, a trust, an estate, or other entity) as a: (1) member or supporter of; (2) volunteer for; or (3) donor to; a nonprofit organization. With certain exceptions, prohibits a state agency (including an executive, judicial, or legislative branch agency, state educational institution, or body corporate and politic) or political subdivision from doing the following: (1) Requiring a person or nonprofit organization to provide personal information to the state agency or political subdivision. (2) Releasing, publicizing, or publicly disclosing personal information in the state agency or political subdivision's possession. (3) Requesting or requiring a current or prospective contractor or grantee to provide a list of nonprofit organizations to which the current or prospective contractor or grantee has provided financial or nonfinancial support. Provides that personal information is considered confidential and is not subject to disclosure under Indiana's access to public records act (APRA). Provides that a person alleging a violation of the bill's provisions may bring a civil action for injunctive relief, specified damages, or both. Provides that: (1) a public employee; (2) a public official; or (3) an employee or officer of a contractor or subcontractor for a public agency; who violates the bill's provisions is subject to the penalties and discipline that apply with respect to violations of APRA. |
| | Current Status: | 5/4/2023 - Public Law 221
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| | State Bill Page: | HB1212 |
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| HB1454 | DEPARTMENT OF LOCAL GOVERNMENT FINANCE. (SNOW C) Provides that the term of any judgment funding bond with regard to either: (1) the city of Hobart; or (2) the Merrillville Community School Corporation; issued for the purpose of paying a property tax judgment rendered against Lake County for assessment year 2011, 2012, 2013, or 2014 shall be 25 years. Changes the sunset date for the procedure for selling certain bonds to July 1, 2025, and makes corresponding changes. Adds nonprofit building corporations created by a municipal corporation to a provision concerning the purchase of municipal securities by the treasurer of state and provides that such a security must have a stated final maturity of not more than 25 years after the date of purchase. Specifies expenses eligible for funding from the READI fund. Prohibits the department of local government finance from approving a county reassessment plan before the assessor provides verification that the land values determination has been completed. Removes language from a statute allowing a taxpayer to elect a special property tax valuation method for mini-mill equipment that prohibited the election if any outstanding bond obligations would be impaired as a result of the election. Requires an assessor determining land values to submit the values to the county property tax assessment board of appeals (PTABOA) and the department. Establishes procedures for rental property assessment appeals. Makes changes to a provision granting a property tax exemption to cemetery owners. Requires the land of controlled environment agriculture property to be classified and assessed as agricultural and the improvements to be classified and assessed as an agricultural greenhouse for property tax assessment. Prohibits a PTABOA determination of assessed value following a hearing that exceeds the original appealed assessed value at issue. Provides that a qualified taxing unit located in Lake County that has experienced a property tax revenue shortfall in one or more tax years: (1) resulting from erroneous assessed valuation figures; and (2) which was, or will be, at least $5,000,000, or 20% of its net tax levy, as a result of the erroneous assessed valuation amount; may apply to the treasurer for a loan from the counter-cyclical revenue and economic stabilization fund. Describes procedures, limitations, and uses for such loans. Limits the amount of loans to all qualified taxing units to $35,000,000. Prescribes a formula for determining a population growth of 150% for purposes of the exclusion from maximum ad valorem property tax levy limits for municipalities that meet specified criteria. Makes changes to statutes concerning maximum property tax levies for: (1) Sugar Creek Township Fire Protection District; and (2) Otter Creek Township. Amends an exclusion from the definition of "controlled project" for projects required by a court order. Extends through 2026 the authority for certain school corporations to allocate circuit breaker credits proportionately but imposes limitations with respect to school corporation eligibility to allocate such credits. Repeals the provision establishing the division of data analysis of the department. Prohibits a county auditor from denying an application for a standard deduction for a homestead because the applicant does not have a valid driver's license with the address of the homestead property. Provides that when a county auditor submits a certified statement of assessed value to the department, the county auditor shall exclude the amount of assessed value for any property located in the county for which an appeal has been filed and for which there is no final disposition. Provides that a county auditor may appeal to the department to include the amount of assessed value under appeal within a taxing district for that calendar year. Provides for the expiration of certain supplemental county property tax levy provisions on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue is completely paid. Imposes reporting and publication requirements for those bonds and leases. Removes the requirement that a PTABOA quorum must include at least one certified level two or level three assessor-appraiser. Prescribes additional duties for the department. Provides that the distressed unit appeal board (DUAB) may employ staff (instead of an executive director). Provides that the department may (instead of shall) support the DUAB's duties using money from the department's budget funding. Repeals provisions requiring the DUAB to pay the emergency manager's compensation and to reimburse the emergency manager for actual and necessary expenses. Repeals the fiscal and qualitative indicators committee (committee). Replaces references to the committee with references to the DUAB. Provides that, in the assessment of tangible property, confidential information may be disclosed to an official or employee of a county assessor or auditor. Provides that the required annual visit between a representative of the department and each county may take place virtually. Requires a township or county assessor to document any changes made to the parcel characteristics of real property from the previous year's assessment in an assessment of the real property. Provides that a township may elect to establish a township firefighting fund and a township emergency services fund in lieu of the township firefighting and emergency services fund. Provides that the excess of the proceeds of the property taxes attributable to an increase in the property tax rate for a participating unit of a fire protection territory that is established after the establishment of a tax increment financing area located outside of Marion County shall be allocated to and distributed in the form of an allocated property tax revenue pass back to the participating unit of the fire protection territory and not to the redevelopment district. Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require a waiver of interest and penalties added before January 1, 2023, on delinquent taxes and special assessments on real property in the county if certain conditions are met. Amends provisions excluding the part of a participating unit's proceeds of property taxes imposed in certain tax increment finance areas for an assessment date with respect to which the allocation and distribution is made that are attributable to property taxes imposed to meet the participating unit's obligations to a fire protection territory. Reduces the fee, from 15% to 10%, that the department of state revenue may charge a debtor for any debts collected as a collection fee for the department's services, not including local collection assistance fees. Establishes a tax credit for an eligible taxpayer that employs certain individuals with a disability. Provides that contributions to a 529 college savings account or 529A ABLE account made after December 31, 2023, shall be considered as having been made during the taxable year preceding the contribution if certain conditions are met. Beginning in taxable year 2024, allows the Indiana economic development corporation to award a qualified taxpayer a historic rehabilitation tax credit equal to 25% or 30% of the qualified expenditures incurred in the restoration and preservation of a qualified historic structure, depending on the type of historic structure. Pro |
| | Current Status: | 5/4/2023 - Public Law 236
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| | State Bill Page: | HB1454 |
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| HB1499 | VARIOUS TAX MATTERS. (THOMPSON J) Makes certain changes to the qualification requirements for the: (1) deduction for individuals who are at least 65 years of age; and (2) additional credit for certain homesteads. Increases the amount of the supplemental homestead deduction for property taxes first due and payable in 2024 and 2025. Provides that if a taxpayer presents an appraisal to the county property tax assessment board of appeals (county board) that meets specified requirements, the appraisal is presumed to be correct. Provides that if the county board disagrees with the taxpayer's appraisal, the county board may seek review of the appraisal or obtain an independent appraisal. Provides that after the assignment of value, the parties shall retain their rights to appeal to the Indiana board of tax review. Provides that, notwithstanding any increase in assessed value of property from the previous assessment date, the total amount of operating referendum tax that may be levied by a school corporation for taxes first due and payable in 2024 may not increase by more than 3% over the maximum operating referendum tax that could be levied by the school corporation in the previous year. Provides a calculation to be used in determining the maximum levy growth quotient in 2024 and 2025. Modifies, through December 31, 2024, the threshold amounts used for determining whether a political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies based on the political subdivision's total debt service tax rate, but excludes certain projects for which a public hearing to issue bonds or enter into a lease has been conducted before July 1, 2023. Creates an exception, through December 31, 2024, to a provision subjecting a controlled project in a political subdivision with a total debt service rate of $0.80 per $100 of assessed valuation to the referendum process, if: (1) the political subdivision submits a request to the department of local government finance (DLGF) seeking a waiver of the provision; (2) the proposed controlled project is a response to a maintenance emergency; and (3) the DLGF determines that the maintenance emergency is sufficient to waive the provision. Amends an exclusion from the definition of "controlled project" for projects required by a court order. Authorizes a county fiscal body to adopt an ordinance to provide property tax relief for property tax liability attributable to homesteads for qualified individuals. Provides that a county may adopt a resolution to require a local income tax supplemental distribution to first be distributed and used to lower the county's levy freeze tax rate. Requires the DLGF to approve a county's request to decrease its levy freeze tax rate if the DLGF finds that the lower rate, in addition to the supplemental distribution amount determined under the resolution adopted by the county, would fund the levy freeze dollar amount. Requires the department of state revenue (department) to annually provide each resident individual taxpayer who paid adjusted gross income taxes in the immediately previous taxable year a taxpayer receipt statement in an electronic format explaining how the individual taxpayer's taxes are being used. Requires the department, in consultation with the budget agency, to create and administer an Internet web page on which individual taxpayers may access an estimate of the allocation of their adjusted gross income taxes to various expenditure categories for the most recent state fiscal year based on the adjusted gross income taxes paid by the taxpayer. Specifies the information that must be provided on the web page. Defines "maintenance emergency". Makes conforming changes. |
| | Current Status: | 5/4/2023 - Public Law 239
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| | State Bill Page: | HB1499 |
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| SB3 | STATE AND LOCAL TAX REVIEW TASK FORCE. (HOLDMAN T) Establishes the state and local tax review task force (task force). Specifies the membership of the task force and the topics the task force is required to review. Provides that the member of the task force who is an economist is appointed jointly by the president pro tempore of the senate and the speaker of the house of representatives. Provides for the selection of the chairperson and vice chairperson of the task force. |
| | Current Status: | 5/4/2023 - Public Law 163
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| | State Bill Page: | SB3 |
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| SB46 | COUNTY OPTION CIRCUIT BREAKER TAX CREDIT. (SANDLIN J) Authorizes a county fiscal body to adopt an ordinance to provide a credit against property tax liability for qualified individuals. Defines a "qualified individual" for purposes of the credit. Provides that the ordinance may designate: (1) all of the territory of the county; or (2) one or more specific geographic territories within the county; as a neighborhood enhancement district in which qualified individuals may apply for the credit. Provides that the amount of the credit in a particular year is equal to the amount by which an individual's property tax liability increases by more than the percentage of increase specified by the county fiscal body from the prior year. Provides that the credit does not affect the allocation of taxes to a referendum fund. Requires a qualified individual who desires to claim the credit to file a certified statement with the county auditor. Provides that the county auditor shall apply the credit in succeeding years after the certified statement is filed unless the auditor determines that the individual is no longer eligible for the credit or the county fiscal body rescinds the ordinance. Provides a penalty for wrongly receiving the credit that is the same as the penalty for wrongly receiving the homestead standard deduction. Provides that an individual may not receive both a county option circuit breaker tax credit and an over 65 property tax credit in the same year. Provides that an ordinance must specify that the credit does not apply for property taxes first due and payable after December 31, 2027. Sunsets the county option on January 1, 2028. |
| | Current Status: | 5/1/2023 - Public Law 95
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| | State Bill Page: | SB46 |
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| SB65 | ELECTED OFFICIALS TRAINING FUND. (NIEMEYER R) Allows a county auditor, upon the county fiscal body's determination that money in the county elected officials training fund (fund) is in excess of the fund's expenses, to transfer the excess money to the county recorder's records perpetuation fund. Provides that the transfer must be made not later than December 31, 2023. Provides that a county fiscal body may use money in the county elected officials training fund for certain training for county council members. |
| | Current Status: | 5/1/2023 - Public Law 96
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| | State Bill Page: | SB65 |
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| SB156 | TAX SALES. (NIEMEYER R) Provides that a person who acquires a certificate of sale (certificate) may not assign the certificate to a person who was not eligible under the tax sale laws to bid on or purchase real property at a tax sale until the person satisfies the eligibility requirements as determined by the county auditor. Requires a person to acknowledge that the person will not assign a certificate for any real property purchased to a person who is prohibited from bidding on or purchasing real property at a tax sale. Requires the county auditor to determine that an assignee of a certificate is eligible to receive the assignment for an assignment to be valid. Provides that assignments of a certificate must be included on the county auditor's tax sale record. Requires the county, the county auditor, or a county vendor to list certain information concerning tax sales on the website of the county, county auditor, or county vendor for a specified period of time. Specifies that a county or a county vendor is not liable for an act or omission related to making information available on a website. |
| | Current Status: | 4/20/2023 - Public Law 26
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| | State Bill Page: | SB156 |
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| SB157 | PARCELS OFFERED AT SUCCESSIVE TAX SALES. (NIEMEYER R) Requires that the county auditor's notice of tax sale include a statement providing that if a tract or item of real property has been offered for sale at a county treasurer's tax sale (treasurer's sale) and a county executive's tax sale (executive's sale) on two or more occasions without a bid, the tract or item of real property may be subject to an ordinance authorized by the bill. Adds a person who claims a substantial property interest of public record to a statute concerning the county auditor's provision of notice of tax sale to certain persons who annually request a copy of the notice. Provides that a person who owns any tract or item of real property that has been offered for sale at a treasurer's sale and executive's sale on two or more occasions without a bid is prohibited from bidding on or purchasing tracts offered for sale. Adds language that allows a county legislative body to adopt an ordinance with respect to parcels of real property that have been offered for sale at a treasurer's sale and an executive's sale on two or more occasions without a bid. Specifies that such a parcel (subject to certain criteria) is considered a public hazard. Establishes a procedure for a county to transfer a tax sale certificate to a municipality or retain a tax sale certificate and for a county or municipality to file a petition with the circuit court (court) requesting the issuance of a deed for the property to the requesting county or municipality. Provides that, at the request of a municipality, the county auditor and county treasurer (subject to available funding) shall enter into a mutual agreement for the county auditor to perform certain duties concerning notification of a party's right to redeem such a parcel and the filing of a petition to the court for issuance of a tax deed for the parcel. Provides that the court shall hold a hearing on the petition for issuance of a tax deed. Provides requirements that apply to a quiet title action with respect to a parcel placed into the name of a county or municipality. Provides that an owner of a parcel of real property that has been offered for sale at a treasurer's sale and an executive's sale on two or more occasions without a bid may transfer the real property, subject to any liens and encumbrances, by warranty deed to a county or municipality. |
| | Current Status: | 4/20/2023 - Public Law 27
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| | State Bill Page: | SB157 |
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| SB296 | SALE OF TAX DELINQUENT REAL PROPERTY. (KOCH E) Defines the term "severed interest" as an improvement,
mineral rights, air rights, water rights, or other rights in property in, on, under, or above the land for which the owner or holder of the interest identified in the current real property tax records of the county auditor is sent a separate property tax statement. Provides that the estate in fee simple that is vested in a grantee by a tax deed executed under the law on the sale of tax delinquent property is subject to a lease shown by public record if the tax deed conveys only a severed interest located in, on, under, or above the land. Provides that the rights that an owner of land has in the land, in a lease shown by public record, or in a memorandum of a lease shown by public record are not limited or abrogated by a tax deed conveying an interest in one or more severed improvements. |
| | Current Status: | 4/5/2023 - Public Law 7
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| | State Bill Page: | SB296 |
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