Indiana Code - Taxation - Title 6, Section 6-1.1-20-3.2

Petition and remonstrance process; notice; procedure

Sec. 3.2. If a sufficient petition requesting the application of a
petition and remonstrance process has been filed as set forth in
section 3.1 of this chapter, a political subdivision may not impose
property taxes to pay debt service or lease rentals without completing
the following procedures:
(1) The proper officers of the political subdivision shall give
notice of the applicability of the petition and remonstrance
process by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the organizations described in section
3.1(1)(B) of this chapter.

A notice under this subdivision must include a statement that
any owners of real property within the political subdivision who
want to petition in favor of or remonstrate against the proposed
debt service or lease payments must file petitions and
remonstrances in compliance with subdivisions (2) through (4)
not earlier than thirty (30) days or later than sixty (60) days
after publication in accordance with IC 5-3-1.
(2) Not earlier than thirty (30) days or later than sixty (60) days
after the notice under subdivision (1) is given:
(A) petitions (described in subdivision (3)) in favor of the
bonds or lease; and
(B) remonstrances (described in subdivision (3)) against the
bonds or lease;
may be filed by an owner or owners of real property within the
political subdivision. Each signature on a petition must be dated
and the date of signature may not be before the date on which
the petition and remonstrance forms may be issued under
subdivision (3). A petition described in clause (A) or a
remonstrance described in clause (B) must be verified in
compliance with subdivision (4) before the petition or
remonstrance is filed with the county auditor under subdivision
(4).
(3) The state board of accounts shall design and, upon request
by the county auditor, deliver to the county auditor or the
county auditor's designated printer the petition and
remonstrance forms to be used solely in the petition and
remonstrance process described in this section. The county
auditor shall issue to an owner or owners of real property within
the political subdivision the number of petition or remonstrance
forms requested by the owner or owners. Each form must be
accompanied by instructions detailing the requirements that:

(A) the carrier and signers must be owners of real property;
(B) the carrier must be a signatory on at least one (1)
petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature;
(D) govern the closing date for the petition and remonstrance
period; and
(E) apply to the carrier under section 10 of this chapter.
Persons requesting forms may not be required to identify
themselves and may be allowed to pick up additional copies to
distribute to other property owners. The county auditor may not
issue a petition or remonstrance form earlier than twenty-nine
(29) days after the notice is given under subdivision (1). The
county auditor shall certify the date of issuance on each petition
or remonstrance form that is distributed under this subdivision.
(4) The petitions and remonstrances must be verified in the
manner prescribed by the state board of accounts and filed with
the county auditor within the sixty (60) day period described in
subdivision (2) in the manner set forth in section 3.1 of this
chapter relating to requests for a petition and remonstrance
process.
(5) The county auditor must file a certificate and the petition or
remonstrance with the body of the political subdivision charged
with issuing bonds or entering into leases within fifteen (15)
business days of the filing of a petition or remonstrance under
subdivision (4), whichever applies, containing ten thousand
(10,000) signatures or less. The county auditor may take an
additional five (5) days to review and certify the petition or
remonstrance for each additional five thousand (5,000)
signatures up to a maximum of sixty (60) days. The certificate
must state the number of petitioners and remonstrators that are
owners of real property within the political subdivision.
(6) If a greater number of owners of real property within the
political subdivision sign a remonstrance than the number that
signed a petition, the bonds petitioned for may not be issued or
the lease petitioned for may not be entered into. The proper
officers of the political subdivision may not make a preliminary
determination to issue bonds or enter into a lease for the
controlled project defeated by the petition and remonstrance
process under this section or any other controlled project that is
not substantially different within one (1) year after the date of
the county auditor's certificate under subdivision (5).
Withdrawal of a petition carries the same consequences as a
defeat of the petition.
(7) After a political subdivision has gone through the petition
and remonstrance process set forth in this section, the political
subdivision is not required to follow any other remonstrance or
objection procedures under any other law (including section 5
of this chapter) relating to bonds or leases designed to protect

owners of real property within the political subdivision from the
imposition of property taxes to pay debt service or lease rentals.
However, the political subdivision must still receive the
approval of the department of local government finance
required by IC 6-1.1-18.5-8 or IC 6-1.1-19-8.

As added by P.L.25-1995, SEC.49. Amended by P.L.53-1996, SEC.3;
P.L.54-1996, SEC.1; P.L.2-1997, SEC.20; P.L.56-1997, SEC.2;
P.L.2-1998, SEC.20; P.L.90-2002, SEC.192; P.L.178-2002, SEC.32;
P.L.1-2004, SEC.31 and P.L.23-2004, SEC.34.

Last modified: May 28, 2006