indiana news 92 - Association of Indiana Counties

Transcription

Association of Indiana Counties Inc.
101 West Ohio Street, Suite 1575
Indianapolis, Indiana 46204-2051
PRESORTED
STANDARD
U.S. POSTAGE PAID
TWG, INC.
COUNTY
Ripley
HISTORY,
NATURE,
BASKETBALL
AND MORE!
Volume 20 Number 4 July/August 2014
INDIANA NEWS 92
Fired up.
Communities across Indiana depend on their
county officials to make important decisions that
will benefit citizens. As Indiana’s largest law firm,
Barnes & Thornburg LLP is passionate about assisting
many county officials with legal issues they face on a
daily basis, including:
•
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Financing county facilities
Generating economic development strategies
Litigating cases when necessary
Developing county employment policies
Addressing environmental issues
You can’t teach that kind of passion. But when you
come to us for advice, you can certainly expect it.
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574-293-0681
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260-423-9440
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LO S A N G E LE S
Indianapolis
317-236-1313
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South Bend
574-233-1171
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W A SH I N G TO N, D. C.
What’s Inside
Vol. 20 Number 4 July/August 2014
Features
4
Calendar
SEPTEMBER
12-14 Coroners’ Training –
Sheraton Hotel Keystone Crossing
22-25 Annual Conference – Monroe County
OCTOBER
By David Bottorff
6
8
10
21-24 Auditors’ Fall Conference –
14
NOVEMBER
18
AIC Institute Class – Legislative Affairs
(Organization Day Statehouse)
18
AIC Board Meeting
DECEMBER
1-4
IACC Annual Conference –
9-10
NEO AIC/SBOA All and specific for Auditors and
Treasurers
16-17 NEO AIC/SBOA All and specific for Clerks and
Recorders
12
AIC Board Meeting
www.IndianaCounties.org 16
NACo Activity on the Federal
Front is Helping Indiana
Simplify Local Income Taxes
By Andrew Berger
Federal Rule Change Has Local Consequences
By Adam Johnson
On the Cover: Ripley County
History, Nature, Basketball and More!
AIC Annual Conference – Dinner Choices
Create Unique Night Out on the Town
By Christine Traina
2014 Legislation Brings Changes to
County Budget Process
By Ice Miller LLP
Extras
5AIC On the Move
18 Professional Services Directory
July/August 2014 INDIANA NEWS 92 3
The Director’s Chair
NACo Activity on the Federal Front
is Helping Indiana
By David Bottorff, Executive Director
dbottorff@indianacounties.org
While the Indiana General Assembly concluded in March and the
state’s interim study committees are organizing for their meetings,
county government issues at the federal government level have been
numerous.
The National Association of Counties (NACo) has been actively
representing counties on financial issues and several environmental
related issues.
One of the top financial related items for NACo this summer has been
reauthorization or extension of the Highway Trust Fund (HTF). The
current law, often referred to as MAP-21, is set to expire Sept. 30,
2014, and an extension or re-authorization is a top priority for counties
and states across the country.
Indiana’s share of MAP 21 money goes directly to the state of Indiana
and the state shares some of it with local units of government. Indiana
counties own nearly 70 percent of the Indiana roadway system and
more than 12,000 bridges; the share of federal money that makes its
way to local projects is critical. NACo and AIC urge Congress to fix
the Highway Trust Fund and pass a long-term surface transportation
bill (preferably six years in length) that provides sufficient funding and
supports counties’ surface transportation priorities. It appears at this
time that temporary solution(s) or extensions are likely rather than a
multi-year commitment.
A big victory delivered by NACo recently was the Payment in Lieu
of Taxes revenue for 28 Indiana counties. Indiana counties with
substantial federally owned land divided more than $500,000 as a
Payment in Lieu of Taxes (PILT) revenue. The PILT checks were sent
4 INDIANA NEWS 92 July/August 2014
to the counties in June. The PILT program was first authorized in 1976
as a federal payment in lieu of property tax payments for counties
with vast federally owned land. Like most federally funded programs,
defending PILT payments is a constant crusade and NACo is the
leading national organization for federal PILT payments.
NACo is also advocating legislation that would prevent implementation
of the Environmental Protection Agency’s authorization to include nonnavigable waterways. For more information on this topic, Water of the
U.S. or WOTUS, read Adam Johnson’s article on page 8.
Another EPA regulation of concern to many Indiana counties with
power plants is the proposed rule on greenhouse-gas proposed
regulations on existing power plants. The regulations could be
devastating for energy production plants and coal production in
Indiana. The assessed value of power plants is a critical part of the
property tax base for many counties and the closing of any of those
major plants would cause large shifts in property tax liability. The power of cooperation through associations is immeasurable.
NACo offers a variety of services for counties and many programs to
save counties and taxpayers money. In Washington D.C., NACo is the
only organization that lobbies on behalf of counties. NACo develops
its policy positions through a multitude of steering committees; if
you are interested in serving on a NACo policy steering committee,
contact me and I can work on getting you appointed to a NACo
committee.
AIC On the Move
INDIANA NEWS 92
AIC on the Move
The official magazine of
Association of Indiana Counties, Inc.
Indianapolis, Indiana 46204-2051
(317) 684-3710
FAX (317) 684-3713
www.indianacounties.org
Karen Avery, Editor
OFFICERS
President: Jeff Quyle, Morgan County Council
First Vice President: Al Logsdon, Spencer County Commissioner
Second Vice President: Jane Grove, Randolph County Treasurer
Third Vice President: Terri Rethlake, St. Joseph County Clerk
Treasurer: Larry Hesson, Hendricks County Council
STAFF
David Bottorff, Executive Director
dbottorff@indianacounties.org
Andrew Berger, Director of Government Affairs &
General Counsel
aberger@indianacounties.org
Karen Avery, Director of Public Relations
kavery@indianacounties.org
Alicia Ramer, Finance & Business Development Coordinator
aramer@indianacounties.org
Christine Traina, Director of Planning and Professional
Development
ctraina@indianacounties.org
David Bottorff, AIC Executive Director, met with county officials in Tippecanoe County Aug.
4 to discuss 911 issues, and in DeKalb County Aug. 6 to discuss the assessment appeals
process. He also met with Treasurers during their conference in Tippecanoe County Aug. 12
and 13.
Andrew Berger, AIC Director of Government Affairs, traveled to Fountain County July 21 to
meet with the county council members to discuss LOIT options. He also met with Tippecanoe
County officials Aug. 4 on 911 issues, and also attended the Treasurers’ Conference in
Tippecanoe County Aug. 12 and 13. Berger met with DeKalb County officials Aug. 6 to
discuss assessment appeals.
Christine Traina, AIC Director of Planning and Professional Development, was in
Tippecanoe County Aug. 12 & 14 for the Indiana County Treasurers’ Association Conference;
Monroe County Aug. 13 & 21 organizing plans for the AIC’s 2014 Annual Conference; and
attended the Indiana County Assessors’ Association Summer Conference in Marion County
on Aug. 27.
Adam Johnson, AIC Deputy Director of Government Affairs, travelled to the northern
end of the state on July 23 to meet with the Recorders Association for their Northern District
Meeting. Meeting just outside of Elkhart in Middlebury, the Recorders discussed past
legislation updates as well as some potential items to address in the future. He also attended
Drainage School with county officials on Aug. 27 to help promote an understanding of control
drainage laws and dispute resolutions.
Adam Johnson, Deputy Director of Government Affairs
ajohnson@indianacounties.org
The Association of Indiana Counties, Inc. (AIC) was founded
in 1957 for the betterment of county government. Each of
Indiana’s 92 counties are members of the AIC. The AIC Board
of Directors is made up of elected county officials and is
responsible for overall AIC policy and management. AIC serves
it members through lobbying, education, publications, research,
and technical assistance.
AIC Welcomes New Staff Member
ADAM JOHNSON
Indiana News 92 is published bi-monthly by the AIC at
101 W. Ohio St., Suite 1575, Indianapolis, IN 46204-2051.
It is distributed to county elected officials, county employees,
state and federal legislators, state agency personnel, National
Association of Counties (NACo), universities, non-profit
associations, media, and organizations interested in the
betterment of county government. For advertising rates and
other information, please contact Karen Avery, Editor.
All county members receive annual subscriptions to
Indiana News 92 magazine through payment of county dues.
Subscription Rate: $25.00 per year.
Postmaster: Send address corrections to:
AIC
Indianapolis, IN 46204-2051
www.IndianaCounties.org Adam Johnson is a 2011 graduate of Indiana University and though he currently
lives in the Indianapolis area, he will always call Gibson County home. After
spending some time post-graduation selling insurance in his hometown for Fort
Branch, he decided to try his hand in politics. Adam served as a field manager
during the 2012 election for the House Republican Campaign Committee.
Prior to joining the AIC Adam spent two years working for the Indiana House
Republican staff as a legislative assistant.
Adam Johnson
“I’m excited about the transition from the statehouse to the AIC,” said Johnson.
“I look forward to helping counties continue to be the most connected and direct
representatives of their constituents, while still maintaining a proactive and
responsible stance in government.”
Adam will be representing Indiana county recorders and surveyors. Please feel
free to contact him at ajohnson@indianacounties.org or at 317-829-3655.
Politics & Policy
Simplify Local Income Taxes
By Andrew Berger, Director of Government Affairs & General Counsel
aberger@indianacounties.org
In late June, Governor Pence convened a one-day conference of tax
policy analysts and elected officials to discuss ways to make Indiana’s
tax structure more competitive and simpler to understand. While
much of the attention was devoted to the broad prognostications
of high profile supply-side acolytes, more detailed and nuanced
discussions occurred in the breakout sessions. One of these sessions
was devoted to local taxation and another to state income taxes.
It is no secret to those who file income tax returns that the size of
the state forms and instructions have increased greatly in recent
decades as exemptions, deductions, and credits have proliferated.
At the same time, local income taxes have increased in scope and
complexity. Beginning with the passage of CAGIT in the early 1980s,
with a cap of 1 percent, of which up to 50 percent may be used for
property tax replacement credits, the options and potential rates
have ballooned. Today, CAGIT has been augmented by COIT and
CEDIT, with additional rates available for property tax relief and public
safety spending. The tax relief can come in the form of specific credits
for homesteads, all residential property, or all properties, or as a
direct replacement to growth in property tax revenue. In total, seven
separate local income tax rates are possible. There are also dozens of
specific rates for particular counties for uses like jail operations.
The sheer volume of rates does not tell the whole complex story.
Some rates cannot be adopted together and others must be adopted
together. In the majority of counties, the county council makes
local income tax decisions, in others those decisions must be a
collaborative effort between the county and municipalities, while in
eight counties, one municipality decides income taxes for the entire
county. Some income tax revenue is distributed to units based on
their share of the county’s population, some based on each unit and
school’s property tax levy reduction, and others based on a civil units’
share of the county-wide levy.
The local income tax structure is obviously complex, but complexity
in and of itself is not inherently negative. The complexity is derived
not out of specific intent but rather from years of individual policy
decisions meant to deal with the circumstances at the time layered
upon one another. Why, then, work to simplify the income tax code?
The most important reason for simplification is transparency.
Taxpayers’ confidence increases when there is transparency in the
process for spending their tax dollars. This is a prime reason why local
governments, which principally fund public safety and infrastructure,
have higher levels of trust than the state or federal governments.
Complex tradeoffs where locals collect income taxes only to provide
it back to taxpayers (not necessarily the same taxpayers) through
property tax credits or reductions in the property tax levy are
confusing, as is the dedicated status of these revenue streams, which
can change locally or in state code. What units receive the revenue
is similarly difficult to understand. For the taxpayer, a clear cut rate,
destination and usage are best.
Simplification of Indiana’s unwieldy local income
tax system will benefit both taxpayers and
governing bodies.
Transparency also benefits local and state decision makers. The
complex intertwined income and property tax systems make
fashioning policy to achieve specific goals difficult. One action to
help one subset of taxpayers or a unit’s revenue can have negative
impacts in other areas. The tax caps only exacerbate this problem.
A simpler system, that can be comprehended by all local and state
officials, with identifiable causes and effects, would be better.
Finally, simplicity in taxes benefits economic development, particularly
small business. Large firms have the resources to hire attorneys and
accountants to navigate complex tax systems. Smaller businesses
benefit from administrative savings, confidence in tax spending, and a
clearer understanding of the various trade-offs (or lack thereof) in state
and local taxes.
county. This guarantees the representation of all income taxpayers
and, if the distribution issues are dealt with, removes some of the
reverse incentives that have impacted county council decision making
under the current system. Of course, municipalities would find
problems with this approach.
The three areas of local income tax simplification, rates, distribution
and adoption can be addressed individually or holistically with varying
degrees of change. And, because so much local income tax revenue
is dedicated to property tax relief, changes will likely have to be paired
with adjustments to property taxes.
Simplification of Indiana’s unwieldy local income tax system will
benefit both taxpayers and governing bodies. A more transparent and
less convoluted system will hopefully lead to better local decisions
that both enhance tax relief where appropriate and require lower
overall income tax rates to achieve the same policy goals.
Simplification of local tax rates is the most straightforward and allows
the most flexibility. With a broad stroke, current tax rates in each
county could be amalgamated into a single rate. The current revenue
for property tax relief would have to be maintained to some degree.
A decision would be required as to whether the current divergence
between relief affected by both levy replacement and direct credits to
taxpayers would be maintained or consolidated to one form (probably
credits). A half-step may be to retain two separate rates, one for
property tax relief and one for spending. Any scenario should have the
important element of decoupling the spending rates from any tax relief
rates and the granting of flexibility to locals to provide tax relief at the
level and to what class of taxpayers is most effective in their county.
The distribution of tax revenue is more difficult politically because it
necessarily causes reductions to some units and increases to others.
The simplest change would be to make the distribution based on
population with the county share determined by the unincorporated
residents. However, a percentage should be withheld for the
county to account for county-wide services like courts, jails and tax
administration that is not duplicated by any other unit.
Simplification of the adoption process can be as simple as
establishing the county council as the decision making body in every
Stay Informed.
Let the AIC know your preferred mailing and email
address, phone and fax number today. If you want
your mail directed to a different address let us know!
Also, the AIC frequently uses email to provide notices
and updates to our members. Make sure we have
your email on file so you can stay up to date.
www.IndianaCounties.org Green. Clean. Sustainable.
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It’s Easy!
Visit www.IndianaCounties.org to
update your contact information
Fax your contact information to
(317) 684-3713 attn: Karen Avery.
Email your contact information
to Karen Avery at
kavery@indianacounties.org.
Politics & Policy
Federal Rule Change Has Local
Consequences
By Adam Johnson, Deputy Director of Government Affairs
ajohnson@indianacounties.org
On April 21, the United States Environmental Protection Agency
(EPA) and the U.S. Army Corps of Engineers (Corps) released a
new proposed rule concerning the definition of Waters of the U.S.
(WOTUS) under the Clean Water Act. This rule would amend the
definition of waters of the U.S. to greatly expand the range of waters
that fall under federal jurisdiction.
It may seem strange that counties would take issue with these
proposed changes, but the fact remains that it can greatly impact
the way local governments operate. The proposed definition would
modify existing regulations that have been in place for more than
25 years regarding which waters fall under the Clean Water Act and
therefore federal jurisdiction. Because of this, counties will potentially
have more waters becoming federally protected and subject to new
standards. This could include county-owned ditches, municipal
separate storm sewer systems (MS4s), other storm water and green
infrastructure systems, flood channels, county regulated drains and
roadside ditches.
The largest concern with the increase in county-owned waterways
falling under federal regulation is the potential red tape that would
now stand in the way of standard ditch maintenance activities. Once
under federal regulation, Section 404 permits must be required
from the federal government to perform standard maintenance.
The permitting process has often been criticized for its expensive,
time-consuming and inefficient process. Losing the ability to maintain
county waterways without a federal permit immediately becomes
a large burden on local units. Add in the costs of the permitting
process and the local ratepayers will likely see a rate increase on
their sewer bills. This proposed rule change, however, would not
just affect Section 404 permitting. Section 402 National Pollution
Discharge Elimination System program and Section 303 Water
Quality Standards program would also come into play.
Ultimately a county would be liable for the maintenance of their
ditches, whether they receive federal permits of approval or
not. That opens up counties to liability issues if flooding or other
problems were to occur. In 2002, the County of Monterey, Calif.
was held liable in court for the failure to maintain a levee. The
county argued they lacked the approval of the Army Corps of
Engineers to do any maintenance. Monterey officials claimed the
process was too slow. However, the California Fourth District Court
of Appeals still held the city of Monterey at fault for the failure to
maintain their charge (Arreola v Monterey).
In addition to liability issues, the vagueness of terms and definitions
in the proposed rule threaten to bring county, city and town
gutters, county regulated drains, ditches and channels used to
direct storm water into federal jurisdiction. Doing so would subject
these structures to additional water quality standards and force
the discharge of these systems to be regulated. The EPA and
other federal agencies have expressed their lack of intent to initially
enforce such regulations, but with the vague proposed rule they
could be forced to do so through citizen initiated lawsuits or still
remain problematic with overzealous state and federal employees.
In the end, many of the concerns that arise from the new proposed
EPA rule can be cleaned up through more specific definitions and/
or explicit local government exemptions. Despite assurance from
the EPA and other federal regulatory agencies, the new proposed
rule should be modified to help solidify definitions and not continue
the vagaries that leave enforcement and interpretation up to the
agencies themselves. Counties and cities need more certainty in
these rules and definitions in order to assure they can uphold their
responsibility to their tax paying citizens. If costs and implications of
the current proposed changes are not recognized ahead of time, it
will have a negative impact on many local counties.
The EPA’s proposed rules are currently in an open comment
period where anyone is welcome to submit comments addressing
their concerns with the proposition. The National Association of
Counties (NACo) has put together a webpage to help with anyone
who would like to submit comments to the EPA. That can be found
under the take action tab at www.naco.org/legislation/pages/wous.
aspx. The deadline on the comment period is Oct. 20, 2014.
www.IndianaCounties.org July/August 2014 INDIANA NEWS 92 9
HISTORY, NATURE,
BASKETBALL AND MORE!
Ripley
COUNTY
Southeast Indiana’s Ripley County is known
internationally for at least three communities –
Batesville, Milan, and Friendship.
Corporation names of Hill-Rom, Hillenbrand Industries,
Batesville Casket Company, and RomWeber Furniture
in Batesville have brought notoriety to northern Ripley
County for many years, as well as the art of the Weberding
Carving Shop. Hospital beds and furniture, caskets, and
hand-carved wooden furniture are just a few of the items
associated with Batesville; many have even been spotted
in movies. Weberdings Carving shop has been creating
unique pieces and duplicating damaged church furnishings
around the world for more than 50 years.
Milan’s
water tower
honors the
1954 State
Basketball
Champions.
Milan is home to the inspiring story of the small town
high school basketball team that defeated the much
larger Muncie Central in the 1954 Indiana Basketball
State Championship game. The David vs Goliath story
(that could not happen today because of the newer
class basketball system) inspired the movie Hoosiers. A new museum
sharing memorabilia and stories of the early 1950s and the game, as well as the
largest collection of items from Hoosiers, opened last year. The Milan ’54 Hoosiers
Museum on Carr Street has drawn visitors from all over the world to hear the stories
and hopefully meet one of the players who occasionally stop in town.
Friendship is more than one of those places where everyone knows your name; it’s
home to the National Muzzle Loading Rifle Association (NMLRA), with members all
over the world. The beautiful Friendship valley each spring and summer hosts large
muzzle loading competitions and living histories, and other events throughout the year.
The spring and fall events also draw thousands to the valley for flea markets where
Versailles State
Park was built
by the Civilian
Conservation
Corps. Its history
and beauty attract
many vistiors for
outdoor recreation,
including the
park's new
mountain biking
trails.
www.IndianaCounties.org Ripley County Courthouse
Whispering Beard Folk Festival; Muzzle loading and living history in
Friendship Valley
Festival-Bluegrass in the Valley the first weekend of October,
but may move to a different date in 2015.
hundreds of booths are set up with everything from hand
carved items to antiques and more.
Versailles State Park, Indiana’s second largest, is a very popular
spot in Ripley County. Built by the Civilian Conservation Corps
(CCC), history (many original buildings remain) and beauty bring
visitors to the park for camping and hiking. The lake and pool
have drawn visitors for many years, and now the new mountain
bike trails have gained regional attention, with their beautiful
views and challenging rides. A horseman’s camp is under
development, so those who love the horse trails will be able
to camp too. The Friends of Versailles State Park organization
schedules hikes and other activities throughout the year.
Annual events are big for Ripley County residents, from
firemen’s festivals throughout the county to larger NMLRA
competitions. The courthouse square has been home to the
Versailles Pumpkin Show, the last full weekend of September,
for more than 100 years. Batesville’s Liberty Park hosts events,
such as the Music and Arts Festival and the Apple Festival. The
last weekend in June is the F.A.R.M. Club Antique
Machinery Show in Osgood.
Friendship is becoming the
place for music festivals:
the Whispering Beard Folk
Festival the end of August,
and the Friendship Music
Versailles Pumpkin Show
Ertel Cellars Winery and Bistro, and Lil’ Charlie’s Brewery and
Restaurant are popular spots, as well as the 150+ year old
Sherman House Restaurant and Inn. A show at the Damm
Theatre in Osgood, or the Bel Aire Drive-in are popular. Antique
and gift shops can be found in the communities throughout the
county, for those in search of treasures.
Ripley County was organized in 1818, named in honor of
General Eleazer Ripley, a hero of the War of 1812. The county
seat, Versailles, was laid out and the first courthouse was
finished in 1821. The current courthouse was completed in
1863, with several renovations following, including the 1932
clock tower. A beautiful large, black granite Veterans Memorial
graces the courthouse lawn, and is part of Memorial Day
Services, including veterans from across the county.
In 2012 the county began moving offices into a beautiful new
40,000 square foot annex building. County officials are proud
to note the project was not financed, but paid for with saved
funds and riverboat money. Parts of the 1863 courthouse
underwent renovations to adjust for office changes. Now the
Circuit and Superior courts and supporting offices are together
at the courthouse, with other county offices in the annex.
More information about Ripley County is available
at www.ripleycounty.com or tourism information
at www.ripleycountytourism.com.
Ripley County Tourism Bureau
220 East U.S. 50, P.O. Box 21
Versailles, Indiana 47042
888-747-5394
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AIC Conference
AIC Annual Conference – Dinner Choices
Create Unique Night Out on the Town
By Christine Traina, Director of Planning and Professional Development
ctraina@indianacounties.org
The AIC Annual Conference is next month in Monroe County! Typically on the Tuesday evening
of conference, the AIC Conference Vendors host a night out on the town in our host city where
conference attendees can go to any of the participating restaurants for dinner and merriment.
NEW THIS YEAR: the AIC Conference Vendors are still hosting a night out, but conference
attendees will need to decide where they would like to have dinner before hitting the town. Each county attendee will receive a voucher in their registration packet. When the Exhibit Hall opens
on Tuesday afternoon, attendees will need to cash in their voucher for a real dinner ticket at the
restaurant of their choice. The restaurants will be spread out within the Exhibit Hall so be sure to
check all ends of it to get to your desired restaurant. It’s kind of a Willie Wonka hunt for the golden
ticket meets The Amazing Race because there are limited tickets per venue. There are plenty of
tickets, but there is a limit on the number available per restaurant. This is designed to make your
dinner more enjoyable for all. You won’t have a long wait to be seated, and the superb restaurants
Bloomington has to offer can really shine with their Hoosier hospitality. Before dinner, be sure to stop by the newly renovated Monroe County Courthouse for a personal
tour. Experience the musical styling of a local Bloomington band on the courthouse lawn and enjoy
some appetizers compliments of the Indiana Sheriff’s Association. //
Night
Out
PARTICIPATING
RESTAURANTS
• KILROY’S SPORTS
• TROJAN HORSE
• IRISH LION
• CRAZY HORSE
* participating restaurants as
of August 8, 2014
//
AIC Institute
for Excellence in
County Government
Offers Classes
LIVE class or webinar:
Which do you prefer?
AIC offers both!
Attend an AIC Institute for Exellence in County Government
class LIVE or watch the recording from your desk.
Either way, you get the training you need.
For more information and to
find class schedules, go to:
AIC Institute Sponsored by
Vectren Corporation
www.indianacounties.org
“click on the training/education tab”
Legal Insight
Legal Insight
2014 Legislation Brings Changes to
County Budget Process
By Karen Arland, Ice Miller LLP
Legislation enacted by the Indiana General Assembly in 2014 will
bring changes to the statutory procedures counties (and all other
taxing units) are required to use when adopting budgets. Although
some of the changes do not take effect until next year, counties
should begin now to plan to take advantage of those changes.
Changes in Budget Publication Requirements – P.L. 183-2014,
SEC. 20 (HEA 1266) provides that, beginning with budgets to
be adopted this year for 2015, the estimated budget, estimated
maximum permissible levy, the current and proposed tax levies
of each fund and the amounts of excessive levy appeals to be
requested, that information must be submitted to the Department of
Local Government Finance (DLGF) computer gateway (Gateway) at
least 10 days prior to the public hearing on the budget, and not later
than Sept. 14.
For taxes due and payable in 2015 and 2016, the county is also
required to publish a notice provided by the DLGF in two newspapers
in the county (assuming there are two newspapers published in the
county) that provides the Gateway Internet address where a taxpayer
may review the budget information and a telephone number through
which taxpayers may request copies of any political subdivision's
information submitted to Gateway. The county may seek
reimbursement from the other political subdivisions in the county for
the costs of that notice.
For 2015 budgets to be adopted in 2014, if a county (or any other
political subdivision) fails to publish in a timely manner the budgets,
tax rates and tax levies OR submit that information to Gateway on
a timely basis, the DLGF will not approve the 2015 budget and the
county will have its 2014 annual appropriations and annual tax levy
continued for the following budget year. If the information is published
and submitted in a timely manner, but contains an error, the county
or appropriate fiscal body may ask the DLGF for permission to
submit amended budget information to Gateway and publish that
information. Such a request must be submitted to the DLGF not later
than seven days after the public hearing on the budget, tax rates
and levies. The DLGF is required to post an acknowledgment of the
correction. The county (or political subdivision) must notify the county
fiscal body of the correction. Beginning with the 2016 budget process (beginning August 2015),
counties and other political subdivisions will no longer be required to
publish the estimated budgets, tax rates and proposed levies prior to
taking action on those items. Counties and other political subdivisions
will still be required to publish notice of the public hearing on the
budget, but taxpayers wishing to obtain any information will need to
visit the DLGF's Gateway site.
Ice Miller LLP serves as counsel to the Association of Indiana
Counties. For more information, please contact Karen Arland at
karen.arland@icemiller.com.
Stay Connected.
Follow the AIC on Twitter, Facebook and YouTube!
Professional Services Directory
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Serving Indiana Counties
Tax-Exempt Bonds & Leases, DLGF Budgets,
Financial Feasibility, TIF, Economic Development,
Cost of Service, User Fees, Mgmt Consulting
231 E. Main Street
Westfield, IN 46074
(317) 867-5888
www.owkcpa.com
Network with fellow County Officials on Facebook
Use the hashtag #IndianaCounties when posting important news about your county on Facebook.
Decisions
You make a lot of tough decisions as a county official. Here is one made easier.
Choose a Bliss McKnight insurance and risk management program for your county.
With Bliss McKnight you get what matters:
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For the last two decades, the Association of Indiana Counties has endorsed and recommended Bliss McKnight insurance and
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800-322-3391 ext. 441
Your Insurance and Risk Management Partner
Endorsed by AIC.
Coverage is provided through Bliss McKnight, Inc. and local insurance brokers. © 2010, Bliss McKnight Concepts, Inc. All rights reserved.
Bliss McKnight trademark of Bliss McKnight Properties, Inc, used here under license by independently owned and operated corporations.
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indiana news 92 - Association of Indiana Counties

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