Indiana § 36-2-6-23 - Definitions; "PILOTS"; adoption of ordinance; calculation; imposition; distribution; due date

§ 36-2-6-23. Definitions; "PILOTS"; adoption of ordinance; calculation; imposition; distribution; due date

Sec. 23. (a) PILOTS may be imposed under this section for an assessment date occurring after December 31, 2021.

(b) As used in this section, the following terms have the meanings set forth in IC 6-1.1-1:

(1) Assessed value.

(2) Exemption.

(3) Owner.

(4) Person.

(5) Property taxation.

(6) Real property.

(7) Township assessor.

(c) As used in this section, "PILOTS" means payments in lieu of taxes.

(d) As used in this section, "property owner" means the owner of real property described in IC 6-1.1-10-16.7 that is not located in a county containing a consolidated city.

(e) Subject to the approval of a property owner, the fiscal body of a county may adopt an ordinance to require the property owner to pay PILOTS at times set forth in the ordinance with respect to real property that is subject to an exemption under IC 6-1.1-10-16.7. The ordinance remains in full force and effect until repealed or modified by the legislative body, subject to the approval of the property owner.

(f) The PILOTS must be calculated so that the PILOTS are in an amount that is:

(1) agreed upon by the property owner and the legislative body of the county;

(2) a percentage of the property taxes that would have been levied by the legislative body of the county upon the real property described in subsection (e) if the property were not subject to an exemption from property taxation; and

(3) not more than the amount of property taxes that would have been levied by the legislative body of the county upon the real property described in subsection (e) if the property were not subject to an exemption from property taxation.

(g) PILOTS shall be imposed in the same manner as property taxes and shall be based on the assessed value of the real property described in subsection (e). Except as provided in subsection (j), the township assessor, or the county assessor if there is no township assessor for the township, shall assess the real property described in subsection (e) as though the property were not subject to an exemption.

(h) PILOTS collected under this section shall be distributed in the same manner as if they were property taxes being distributed to taxing units in the county.

(i) PILOTS shall be due as set forth in the ordinance and bear interest, if unpaid, as in the case of other taxes on property. PILOTS shall be treated in the same manner as taxes for purposes of all procedural and substantive provisions of law.

(j) If the duties of the township assessor have been transferred to the county assessor as described in IC 6-1.1-1-24, a reference to the township assessor in this section is considered to be a reference to the county assessor.

As added by P.L.74-2021, SEC.4.

IC 36-2-6.5Chapter 6.5. Local Board Regarding County Transfers or Gifts to a School Corporation

36-2-6.5-1Application 36-2-6.5-2Transfer of gifts or unencumbered funds to a school corporation; establishment of local board 36-2-6.5-3Local board; membership; appointment; vacancy; removal; oath of office; reimbursement 36-2-6.5-4Adoption of bylaws and rules 36-2-6.5-5Oversight and management of funds 36-2-6.5-6Liberal construction 36-2-6.5-7Conflicting laws

IC 36-2-6.5-1Application Sec. 1. This chapter applies to a county having a population of more than one hundred thousand (100,000) and less than one hundred ten thousand (110,000) and that has not more than one (1) school corporation.

As added by P.L.232-2025, SEC.31.

IC 36-2-6.5-2Transfer of gifts or unencumbered funds to a school corporation; establishment of local board Sec. 2. Notwithstanding any other state law or rule, if a county transfers or gifts any unencumbered funds to a school corporation located in the county, the county executive may establish a local board to exercise oversight and manage the use of the funds.

As added by P.L.232-2025, SEC.31.

IC 36-2-6.5-3Local board; membership; appointment; vacancy; removal; oath of office; reimbursement Sec. 3. (a) A local board established in accordance with section 2 of this chapter consists of the following members:

(1) One (1) member appointed by the county executive.

(2) One (1) member appointed by the county fiscal body.

(3) One (1) member appointed by the mayor of the city or executive of the town having the largest population within the county.

(4) One (1) member who is a representative of the county's business community, appointed by the county executive.

(5) The president of the governing body of the school corporation located within the county.

(b) The term of a member appointed under subsection (a)(1), (a)(2), (a)(3), or (a)(4) is two (2) years. A member serves until a successor is appointed and qualified. A member may be reappointed after the member's term has expired.

(c) If a vacancy of a member appointed under subsection (a)(1), (a)(2), (a)(3), or (a)(4) occurs on the local board, the appointing authority shall appoint a new member. That member serves for the remainder of the vacated term.

(d) A local board member appointed under subsection (a)(1), (a)(2), (a)(3), or (a)(4) may be removed for cause by the appointing authority who appointed the member.

(e) Each member, before entering upon the member's duties, shall take and subscribe an oath of office in the usual form. The oath shall be endorsed upon the member's certificate of appointment. The certificate shall be promptly filed with the records of the local board.

(f) A member may not receive a salary, but is entitled to reimbursement for any expenses necessarily incurred in the performance of the member's duties.

(g) The expenses of the local board shall be paid by the county.

As added by P.L.232-2025, SEC.31.

IC 36-2-6.5-4Adoption of bylaws and rules Sec. 4. (a) The members may adopt the bylaws and rules that the members consider necessary for the proper conduct of their duties and the safeguarding of the funds entrusted to their care. A majority of the members constitutes a quorum, and the affirmative vote of a majority of the members appointed to the board is necessary to authorize any action.

(b) The members of the local board shall elect one (1) of the members as president and one (1) member as treasurer to perform the duties of those offices.

As added by P.L.232-2025, SEC.31.

IC 36-2-6.5-5Oversight and management of funds Sec. 5. A local board established in accordance with section 2 of this chapter shall have oversight and management of any funds described in section 2 of this chapter to use for projects for the applicable school corporation.

As added by P.L.232-2025, SEC.31.

IC 36-2-6.5-6Liberal construction Sec. 6. This chapter shall be liberally construed to effect the purposes of this chapter.

As added by P.L.232-2025, SEC.31.

IC 36-2-6.5-7Conflicting laws Sec. 7. Except as otherwise specifically provided by law, to the extent the provisions of this chapter are inconsistent with the provisions of any other general, special, or local law, the provisions of this chapter are controlling, and compliance with this chapter shall be treated as compliance with the conflicting law.

As added by P.L.232-2025, SEC.31.

IC 36-2-7Chapter 7. Mileage and Fees of County Officers

36-2-7-1Application of chapter 36-2-7-2Compensation of county officers and employees 36-2-7-3County officers; mileage allowance 36-2-7-4County sheriff; mileage allowance 36-2-7-5Persons entitled to mileage allowance; itemized claims 36-2-7-6Mileage allowance in addition to other compensation 36-2-7-7Changes in sum allowed per mile 36-2-7-8Effect of chapter 36-2-7-9Sums county sheriff not required to pay into county general fund 36-2-7-10"Copy"; "mortgage"; "multiple transaction document"; "record"; county recorder's fees; cross-references 36-2-7-10.1Supplying bulk form copies to bulk form users; ordinance; bulk user written request; contract; bulk form copy fees; use of fees; use of bulk form copies; termination of contract; section not applicable to enhanced access 36-2-7-10.2Payment of recorder's office expenses from records perpetuation fund 36-2-7-10.5Deposit of recording fees in Marion County 36-2-7-10.7Ordinance for recorder's fee in Marion County for housing trust fund 36-2-7-11Repealed 36-2-7-12Repealed 36-2-7-13County assessor reassessment activities; per diem 36-2-7-14Repealed 36-2-7-15Fee books and cashbooks 36-2-7-16Fee books; inspection; failure to deliver; penalty 36-2-7-17Failure to pay over fees collected; forfeiture 36-2-7-18Prohibited acts; violation; offense; liability 36-2-7-19County elected officials training fund