2014 Indiana Code TITLE 36. LOCAL GOVERNMENT ARTICLE 12. LIBRARIES CHAPTER 12. LIBRARY CAPITAL PROJECTS FUND
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IC 36-12-12
Chapter 12. Library Capital Projects Fund
IC 36-12-12-0.2
Application of prior statute
Sec. 0.2. The addition of IC 20-14-13 (before its repeal, now
codified in this chapter) by P.L.343-1989(ss) applies to property
taxes first due and payable after December 31, 1989.
As added by P.L.220-2011, SEC.688.
IC 36-12-12-1
"Emergency"
Sec. 1. As used in this chapter, "emergency" means:
(1) when used with respect to repair or replacement, a fire,
flood, windstorm, mechanical failure of any part of a structure,
or other unforeseeable circumstance; and
(2) when used with respect to site acquisition, the unforeseeable
availability of real property for purchase.
As added by P.L.1-2005, SEC.49.
IC 36-12-12-2
Capital projects fund
Sec. 2. (a) A library district may establish a capital projects fund.
(b) With respect to a facility used or to be used by the library
district, the fund may be used to pay for the following:
(1) Planned construction, repair, replacement, or remodeling.
(2) Site acquisition.
(3) Site development.
(4) Repair, replacement, or site acquisition that is necessitated
by an emergency.
(c) Money in the fund may be used to pay for the purchase, lease,
or repair of equipment to be used by the library district.
(d) The fund may be used to pay for the purchase, lease,
upgrading, maintenance, or repair of computer hardware or software.
As added by P.L.1-2005, SEC.49.
IC 36-12-12-3
Plan of revenues and expenditures; hearing; notice
Sec. 3. (a) Before a library board may collect property taxes for a
capital projects fund in a particular year, the library board must, after
January 1 and before May 15 of the immediately preceding year, hold
a public hearing on a proposed plan, pass a resolution to adopt a plan,
and submit the plan for approval or rejection by the fiscal body
designated in section 4 of this chapter.
(b) The department of local government finance shall prescribe the
format of the plan. A plan must apply to at least the three (3) years
immediately following the year the plan is adopted. A plan must
estimate for each year to which the plan applies the nature and
amount of proposed expenditures from the capital projects fund. A
plan must estimate:
(1) the source of all revenue to be dedicated to the proposed
expenditures in the upcoming budget year; and
(2) the amount of property taxes to be collected in that year and
retained in the fund for expenditures proposed for a later year.
(c) If a hearing is scheduled under subsection (a), the governing
body shall publish the proposed plan and a notice of the hearing in
accordance with IC 5-3-1-2(b).
As added by P.L.1-2005, SEC.49.
IC 36-12-12-4
Approval or rejection of plan by appropriate fiscal body; hearing
Sec. 4. (a) If the library board passes a resolution under section 3
of this chapter, not later than ten (10) days after passing the
resolution the board shall transmit a certified copy of the plan to the
appropriate fiscal body or fiscal bodies, whichever applies. The
appropriate fiscal body is determined as follows:
(1) If the library district is located entirely within the corporate
boundaries of a municipality, the appropriate fiscal body is the
fiscal body of the municipality.
(2) If the library district is not described by subdivision (1) and
the district is located entirely within the boundaries of a
township, the appropriate fiscal body is the fiscal body of the
township.
(3) If the library district is not described by subdivision (1) or
(2), the appropriate fiscal body is the fiscal body of each county
in which the library district is located.
(b) The appropriate fiscal body shall hold a public hearing on the
plan not later than thirty (30) days after receiving a certified copy of
the plan and either reject or approve the plan before August 1 of the
year that the plan is received.
As added by P.L.1-2005, SEC.49.
IC 36-12-12-5
Notice; petition of objection by taxpayers
Sec. 5. (a) If the library board passes a resolution under section 3
of this chapter and the appropriate fiscal body or bodies approve the
plan, the library board shall publish notice of adoption in accordance
with IC 5-3-1-2(i).
(b) Ten (10) or more taxpayers who will be affected by the
adopted plan may file a petition with the county auditor of a county
in which the library district is located not later than ten (10) days
after the publication of the notice of adoption required by subsection
(a), setting forth the taxpayers' objections to the proposed plan. The
county auditor shall immediately certify the petition to the
department of local government finance.
As added by P.L.1-2005, SEC.49. Amended by P.L.137-2012,
SEC.124.
IC 36-12-12-6
Notice and hearing; petition of objection by taxpayers
Sec. 6. The department of local government finance shall, within
a reasonable time, fix a date for a hearing on the petition filed under
section 5(b) of this chapter. The hearing shall be held in a county in
which the library district is located. The department of local
government finance shall notify:
(1) the library board; and
(2) the first ten (10) taxpayers whose names appear on the
petition;
at least five (5) days before the date fixed for the hearing.
As added by P.L.1-2005, SEC.49.
IC 36-12-12-7
Department of local government finance action; appeal
Sec. 7. (a) After a hearing upon the petition under section 6 of this
chapter, the department of local government finance shall certify the
department's approval, disapproval, or modification of the plan to the
library board and the auditor of the county.
(b) A:
(1) taxpayer who signed a petition filed under section 5 of this
chapter; or
(2) library district against which a petition under section 5 of
this chapter is filed;
may petition for judicial review of the final determination of the
department of local government finance under subsection (a). The
petition must be filed in the tax court not more than forty-five (45)
days after the department certifies the department's action under
subsection (a).
As added by P.L.1-2005, SEC.49.
IC 36-12-12-8
Appropriations; conform to plan
Sec. 8. Notwithstanding IC 6-1.1-17, the department of local
government finance may approve appropriations from the capital
projects fund only if the appropriations conform to a plan that has
been adopted and approved in compliance with this chapter.
As added by P.L.1-2005, SEC.49. Amended by P.L.1-2006, SEC.587.
IC 36-12-12-9
Amending plan; emergencies; increasing tax rate and borrowing
funds
Sec. 9. (a) A library board may amend an adopted and approved
plan to:
(1) provide money for the purposes described in section 2(b)(4)
of this chapter; or
(2) supplement money accumulated in the capital projects fund
for those purposes.
(b) If an emergency arises that results in costs that exceed the
amount accumulated in the fund for the purposes described in section
2(b)(4) of this chapter, the library board must immediately apply to
the department of local government finance for a determination that
an emergency exists. If the department of local government finance
determines that an emergency exists, the library board may adopt a
resolution to amend the plan. The amendment is not subject to the
deadline and the procedures for adoption described in section 3 of
this chapter. However, the amendment is subject to modification by
the department of local government finance.
(c) An amendment adopted under this section may require the
payment of eligible emergency costs from:
(1) money accumulated in the capital projects fund for other
purposes; or
(2) money to be borrowed from other funds of the library board
or from a financial institution.
The amendment may also provide for an increase in the property tax
rate for the capital projects fund to restore money to the fund or to
pay principal and interest on a loan. However, before the property tax
rate for the fund may be increased, the library board must submit and
obtain the approval of the appropriate fiscal body or bodies, as
provided in section 4 of this chapter. An increase to the property tax
rate for the capital projects fund is effective for property taxes first
due and payable for the year next certified by the department of local
government finance under IC 6-1.1-17-16. However, the property tax
rate may not exceed the maximum rate established under section 10
of this chapter.
As added by P.L.1-2005, SEC.49.
IC 36-12-12-10
Tax rate; limit and advertisement
Sec. 10. To provide for the capital projects fund, the library board
may, for each year in which a plan adopted under section 3 of this
chapter is in effect, impose a property tax rate that does not exceed
one and sixty-seven hundredths cents ($0.0167) on each one hundred
dollars ($100) of assessed valuation of the library district. This rate
must be advertised in the same manner as other property tax rates.
As added by P.L.1-2005, SEC.49.
IC 36-12-12-11
Interest
Sec. 11. Interest on the capital projects fund, including the fund's
pro rata share of interest earned on the investment of total money on
deposit, shall be deposited in the fund. The library board may allocate
the interest among the accounts within the fund.
As added by P.L.1-2005, SEC.49.
IC 36-12-12-12
Administrative rules
Sec. 12. The department of local government finance may adopt
rules under IC 4-22-2 to implement this chapter.
As added by P.L.1-2005, SEC.49.
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