Section 36-7-7.6-18 - Annual appropriation budget; tax levy; use of funds(a) The commission shall prepare and adopt an annual appropriation budget for its operation. The appropriation budget shall be apportioned to each participating county on a pro rata per capita basis. After adoption of the appropriation budget, any amount that does not exceed an amount for each participating county equal to the following amounts per capita for each participating county shall be certified to the respective county auditor:(1) Seventy cents ($0.70) for calendar years ending before January 1, 2025.(2) Eighty-six cents ($0.86) for calendar years beginning after December 31, 2024, and ending before January 1, 2026.(3) One dollar and two cents ($1.02) for calendar years beginning after December 31, 2025, and ending before January 1, 2027.(4) One dollar and eighteen cents ($1.18) for calendar years beginning after December 31, 2026, and ending before January 1, 2028.(5) One dollar and thirty-four cents ($1.34) for calendar years beginning after December 31, 2027, and ending before January 1, 2029.(6) One dollar and fifty cents ($1.50) for calendar years beginning after December 31, 2028, and ending before January 1, 2030.(b) For calendar years beginning after December 31, 2029, and ending before January 1, 2031, and for each ensuing calendar year thereafter, the commission shall, based on a participating county's amount in calendar year 2029, or a participating county's amount in the calendar year preceding an ensuing calendar year, as applicable, adjust a participating county's portion of the commission's appropriation budget for the ensuing year by the greater of the following: (1) The annual percentage change in the Consumer Price Index for all Urban Consumers as published by the United States Bureau of Labor Statistics for the year preceding the ensuing year.(2) The participating county's maximum levy growth quotient for the ensuing year as determined under IC 6-1.1-18.5-2. Not later than August 1 of each year, the department of local government finance shall provide to the commission the value of each participating county's maximum levy growth quotient under IC 6-1.1-18.5-2 for the ensuing year.
(c) Any adjustment under subsection (b) that will result in an appropriation in excess of one dollar and fifty cents ($1.50) per capita in a participating county requires prior approval from the fiscal body of the participating county.(d) A county's portion of the commission's appropriation budget may be paid from any of the following, as determined by the county fiscal body:(1) Property tax revenue as provided in subsections (e) and (f).(2) Any other local revenue, other than property tax revenue, received by the county, including local income tax revenue under IC 6-3.6, excise tax revenue, riverboat admissions tax revenue, riverboat wagering tax revenue, riverboat incentive payments, and any funds received from the state that may be used for this purpose.(3) Any combination of the sources set forth in subdivisions (1) and (2).(e) The county auditor shall: (1) advertise the amount of property taxes that the county fiscal body determines will be levied to pay the county's portion of the commission's appropriation budget, after the county fiscal body determines the amount of other local revenue that will be paid under subsection (d)(2); and(2) establish the rate necessary to collect that property tax revenue; in the same manner as for other county budgets.
(f) The tax levied under this section and certified shall be estimated and entered upon the tax duplicates by the county auditor and shall be collected and enforced by the county treasurer in the same manner as other county taxes are estimated, entered, collected, and enforced. The tax collected by the county treasurer shall be transferred to the commission.(g) In fixing and determining the amount of the necessary levy for the purpose provided in this section, the commission shall take into consideration the amount of revenue, if any, to be derived from federal grants, contractual services, and miscellaneous revenues above the amount of those revenues considered necessary to be applied upon or reserved upon the operation, maintenance, and administrative expenses for working capital throughout the year.(h) After the budget is approved, amounts may not be expended except as budgeted unless the commission authorizes their expenditure. Before the expenditure of sums appropriated as provided in this section, a claim must be filed and processed as other claims for allowance or disallowance for payment as provided by law.(i) Any two (2) of the following officers may allow claims:(j) The treasurer of the commission may receive, disburse, and otherwise handle funds of the commission, subject to applicable statutes and to procedures established by the commission.(k) The commission shall act as a board of finance under the statutes relating to the deposit of public funds by political subdivisions.(l) Any appropriated money remaining unexpended or unencumbered at the end of a year becomes part of a nonreverting cumulative fund to be held in the name of the commission. Unbudgeted expenditures from this fund may be authorized by vote of the commission and upon other approval as required by statute. The commission is responsible for the safekeeping and deposit of the amounts in the nonreverting cumulative fund, and the state board of accounts shall prescribe the methods and forms for keeping the accounts, records, and books to be used by the commission. The books, records, and accounts of the commission shall be audited periodically by the state board of accounts, and those audits shall be paid for as provided by statute.Amended by P.L. 136-2024,SEC. 53, eff. 7/1/2024.Amended by P.L. 197-2016, SEC. 124, eff. 1/1/2017.As added by P.L. 165-2003, SEC.6. Amended by P.L. 39-2007, SEC.5.