HB 1148

Bill Subjects

Agencies; Department Of Local Government Finance (Dlgf) Agencies; Department Of Veteran's Affairs (Dva) Health; Developmental Disabilities Health; Physical Disabilities Local Elected Officials; Auditors Local Government; Generally Public Hearings And Meetings State Government; State And Local Funding Taxes; Deductions Taxes; Property Taxes Veterans

Abstract

Provides that at a county auditor's discretion, the county auditor may choose not to require the inspection of certain items otherwise required to claim a disabled veteran's property tax deduction if the following criteria have been satisfied with regard to an individual seeking to claim the deduction: (1) The county auditor has inspected the individual's items in a previous year and approved the deduction for that year. (2) There has been no change to the individual's property or the individual's qualifying status since the last year that the county auditor approved the deduction. (3) The individual has signed a sworn statement, as prescribed by the Indiana department of veterans' affairs, subject to the penalty of perjury, affirming the requirement that there has been no change to the individual's property or the individual's qualifying status since the last year that the county auditor approved the deduction. (4) The county auditor has not disapproved the individual's claim for the deduction in a year since the county auditor most recently approved the deduction. Requires the proper officers of a political subdivision that desire to appropriate more money for a particular year than the amount prescribed in the budget for that year as finally determined to hold a public hearing after submitting the following information regarding the proposed additional appropriation to the department of local government finance's (DLGF) computer gateway (gateway): (1) The amount of the additional appropriation. (2) The name of the affected fund. (3) The name and account number of the affected account. (4) The date, time, and place at which the political subdivision will hold a public hearing on the proposed additional appropriation. Requires the proper officers of a political subdivision to submit the required information, in a manner prescribed by the DLGF, to the gateway at least 14 days prior to the public hearing. Requires the DLGF to make the information submitted by the political subdivision available to taxpayers through the gateway at least 10 days prior to the public hearing. Provides that if the date, time, or place of the public hearing changes following the original submission of the information to the gateway, the political subdivision shall submit the updated information to the gateway as soon as possible. Provides that a county fiscal body may establish a salary schedule that includes a stipend to be paid to the county auditor for the county auditor's duties when warranted as determined by the county fiscal body. Provides that the county fiscal body may consider factors such as: (1) required attendance at additional meetings; (2) meetings held outside of usual work hours; (3) increased workload volume; or (4) any other relevant factor as determined by the county fiscal body.