Ind. Code ch. 14-30.5-5

Ind. Code ch. 14-30.5-5
in effect

Ind. Code § 14-30.5-5-1 Annual special assessments imposed within designated watershed; maximum amounts or lower amounts; alternative methods of financial support

Sec. 1. (a) A watershed development commission is authorized to provide special benefits to taxpayers in the designated watershed by promoting public safety and economic development that is of public use and benefit through public funds provided by: (1) the fiscal bodies of the Indiana counties that are members of the watershed development commission; and (2) the special assessments that may be imposed under subsection (b) or the optional methods of supporting the watershed development commission as set forth in subsection (d). (b) Except as provided in subsections (c) and (d), a watershed development commission may impose in the designated watershed in each calendar year an annual special assessment against each taxable parcel of real property that is located in the county and within any part of the commission's designated watershed, as follows: (1) For a residential parcel of real property, seven dollars ($7). (2) For an agricultural parcel of real property, the product of: (A) one dollar ($1); multiplied by (B) the number of acres in the parcel. (3) For a commercial parcel of real property on which no structures are situated, the product of: (A) two dollars ($2); multiplied by (B) the number of acres in the parcel. (4) For a commercial parcel of real property on which at least one (1) structure is situated, fifty dollars ($50). (5) For an industrial or public utility parcel of real property, three hundred sixty dollars ($360). (c) The amounts of the special assessment set forth in subsection (b) are maximum amounts. The annual special assessment that may be imposed in a calendar year against each taxable parcel of real property that is located in the county and within the watershed development commission's designated watershed may be set by the board of the watershed development commission at amounts lower than those set forth in subsection (b). If the board of a commission determines that the anticipated financial needs of the commission in the approaching calendar year do not require the full amount of revenue that would be generated by the special assessment at the amounts set forth in subsection (b), the board, before the first of the public informational meetings held under section 2 of this chapter, may adopt a resolution providing that the special assessment for the approaching calendar year for each class of property described in subsection (b)(1) through (b)(5) will be equal to the amount set forth in subsection (b)(1) through (b)(5) for the class of property, reduced by a percentage determined by the board. The same percentage shall be used to reduce all of the assessment amounts set forth in subsection (b)(1) through (b)(5). The board shall set the reduction percentage so as to produce revenue expected to be sufficient to meet the anticipated financial needs of the watershed development commission in the approaching calendar year. (d) The taxable parcels of real property located in a county are not subject to the special assessment imposed by subsection (b) or (c) if the fiscal body of the county adopts a resolution opting to implement one (1) of the following methods of supporting the watershed development commission: (1) The county may pay direct support to the watershed development commission from any resources available to the county. Direct support paid under this subdivision in a calendar year must equal at least ninety percent (90%) of the total amount that would otherwise be due in the annual special assessment against taxable parcels of real property in the county under subsection (b) or (c). (2) The county may: (A) impose a special assessment against one (1) or more of the classes of property to which subsection (b)(1) through (b)(5) would otherwise apply that is less than the special assessment that would otherwise apply to the class or classes of property under subsection (b) or (c); (B) consider the factors listed in IC 36-9-27-112(a) in preparing the allocation of special assessments under clause (A) to be imposed on each property within a class of property to which subsection (b)(1) through (b)(5) would otherwise apply, and use any methods authorized by IC 36-9-27-112(b) to make determinations related to those factors; and (C) supplement the special assessments imposed under clause (A) by paying direct support to the watershed development commission from any resources available to the county; if the total of the special assessment imposed under clause (A) and the direct support paid under clause (C) in a calendar year at least equals the total amount that would otherwise be due in the annual special assessment against taxable parcels of real property in the county under subsection (b) or (c). (3) The county may impose a schedule of special assessments under which: (A) a special assessment for one (1) or more of the classes of property described in subsection (b)(1) through (b)(5) is greater than the special assessment that would otherwise apply to the class or classes of property under subsection (b) or (c); (B) the county may consider the factors listed in IC 36-9-27-112(a) in preparing the allocation of special assessments under clause (A) to be imposed on each property within a class of property to which subsection (b)(1) through (b)(5) would otherwise apply, and use any methods authorized by IC 36-9-27-112(b) to make determinations related to those factors; and (C) the total amount of revenue in the calendar year from the special assessment imposed under clause (A) is greater than the total amount of revenue that would otherwise be produced by the annual special assessment against taxable parcels of real property in the county under subsection (b) or (c). (e) Payments of direct support under subsection (d)(1) are due at the same time that special assessments would otherwise be paid to the watershed development commission under section 3(e) of this chapter. As added by P.L.251-2023, SEC.13.

Ind. Code § 14-30.5-5-2 Public informational meetings about uses of revenue

Sec. 2. (a) Before January 1 of a calendar year in which an annual special assessment will be imposed under section 1(b) of this chapter or the watershed development commission will be supported through another method under section 1(d) of this chapter, the board of the watershed development commission must hold at least two (2) public informational meetings in each county that is a member of the watershed development commission concerning: (1) the nature and details of the special assessment imposed under section 1(b) or 1(c) of this chapter or the support provided under section 1(d) of this chapter; and (2) a description of: (A) the flood damage reduction projects; (B) the administrative needs; and (C) if the watershed district has water quality purposes under IC 14-30.5-3-1(b) or IC 14-30.5-3.5-1(b), the water quality projects and actions; for which the revenue generated from the annual special assessment imposed under section 1(b) or 1(c) of this chapter or the support provided under section 1(d) of this chapter will be used. (b) A majority of the members of the board of the watershed development commission, including the executive director of the board and the member or members of the board who were appointed from the county in which the meeting is being held, must be present for a meeting held under subsection (a). As added by P.L.251-2023, SEC.13. Amended by P.L.104-2025, SEC.7.

Ind. Code § 14-30.5-5-3 Special assessment collection procedures

Sec. 3. (a) In each calendar year in which an annual special assessment will be imposed under section 1(b), 1(c), 1(d)(2), or 1(d)(3) of this chapter, the county auditor shall do the following with respect to the property tax statement of the owner of a taxable parcel that is subject to the special assessment: (1) Add the amount of the special assessment. (2) Designate the special assessment in a manner distinct from general taxes. (3) Indicate that the full annual assessment is due in the year in which the statement is sent to the owner of the taxable parcel. (b) A special assessment imposed under section 1(b), 1(c), 1(d)(2), or 1(d)(3) of this chapter shall be collected in the same manner as other special assessments are collected under IC 6-1.1. However, a delinquent special assessment is not subject to enforcement under IC 6-1.1-24 and IC 6-1.1-25. The following apply to the enforcement of a special assessment: (1) The assessment is not the personal obligation of the owner of the taxable parcel affected by the assessment. (2) A special assessment constitutes a lien against the taxable parcel. (3) The lien described in subdivision (2) is superior to all other liens except tax liens and first lien mortgages. (c) At the time of each annual tax settlement, the county auditor shall certify the amount of the special assessments collected. (d) The county auditor shall do the following: (1) In the case of special assessments imposed under section 1(b) or 1(c) of this chapter, the county auditor shall pay the total amount of the special assessments collected under this section to the watershed development commission for deposit under section 6 of this chapter. (2) In the case of a county in which the fiscal body adopts a resolution to impose special assessments under section 1(d)(2) of this chapter, the county auditor shall do the following: (A) Retain from the special assessments collected under this section for the county's use under section 5 of this chapter an amount equal to ten percent (10%) of the amount that would otherwise be due under section 1(b) of this chapter in the annual special assessment against taxable parcels of real property in the county that are located within any part of the watershed development commission's designated watershed. (B) Pay the remainder of the special assessments collected under this section to the watershed development commission for deposit under section 6 of this chapter. (3) In the case of a county in which the fiscal body adopts a resolution to impose special assessments under section 1(d)(3) of this chapter, the county auditor shall do the following: (A) Retain from the special assessments collected under this section the following amounts for the county's use under section 5 of this chapter: (i) The total amount of the special assessments imposed under section 1(d)(3) of this chapter that exceeds the amount that would otherwise be due in the annual special assessment against taxable parcels of real property in the county under section 1(b) or 1(c) of this chapter. (ii) An amount equal to ten percent (10%) of the amount that would otherwise be due in the annual special assessment against taxable parcels of real property in the county under section 1(b) or 1(c) of this chapter. (B) Pay the remainder of the special assessments collected under this section to the watershed development commission for deposit under section 6 of this chapter. (e) The county auditor shall make the payments to the watershed development commission required by subsection (d) on the dates of the June and December settlement and apportionment of property taxes collected under IC 6-1.1. As added by P.L.251-2023, SEC.13.

Ind. Code § 14-30.5-5-4 Procedure if county fails to pay special assessments or direct support

Sec. 4. (a) If: (1) a county fails to pay direct support or special assessments to the watershed development commission when due under section 1(e) or 3(e) of this chapter; and (2) more than thirty (30) days have elapsed since the due date; the watershed development commission shall notify the state comptroller of the county's failure to pay and the amount due from the county. The commission may request that the state comptroller pay the amount due from local income taxes otherwise distributable to the county under IC 6-3.6. The state comptroller shall immediately contact the county auditor and the commission to confirm whether the county is unable to make the required payment. Upon confirming the county's inability to make the payment, the state comptroller shall deduct the amount due from the next distribution of local income taxes allocated to the county under IC 6-3.6. (b) This section shall be interpreted liberally to ensure that the obligations of the watershed development commission are paid to the extent legally valid. However, this section does not create a debt of the state. As added by P.L.251-2023, SEC.13. Amended by P.L.9-2024, SEC.359.

Ind. Code § 14-30.5-5-5 Uses of money retained by county

Sec. 5. A county shall use money retained under section 3(d)(2) and 3(d)(3) of this chapter for the following purposes: (1) To improve flood storage capacity along the rivers in the designated watershed of the watershed development commission. (2) For flood damage reduction and drainage projects within the designated watershed of the commission. However, money may not be used for highway bridge repairs or reconstruction. As added by P.L.251-2023, SEC.13.

Ind. Code § 14-30.5-5-6 Special assessments to be deposited into a segregated account; uses; reimbursement of owner of land used for flood storage

Sec. 6. (a) A watershed development commission shall deposit special assessments received under section 3 of this chapter into a segregated account maintained by the commission. Except as provided in subsection (b), special assessments deposited into the account may not be transferred into other accounts belonging to the commission. Money in the account may be used only for the following purposes: (1) To pay expenses directly related to the acquisition, construction, or improvement of real property, a facility, a betterment, or an improvement constituting part of a project of the commission, including acquisition of the site for a project. (2) To pay expenses directly related to the operation, repair, and maintenance of flood protection systems within the commission's designated watershed. (3) To pay the annual installment and interest on a loan or other financial assistance received by the commission under IC 5-1.2-13. (4) To pay: (A) the compensation of: (i) the executive director of the commission appointed under IC 14-30.5-4-2(e)(1); and (ii) the individuals holding any other offices of the commission established under IC 14-30.5-4-2(e)(2); and (B) other administrative expenses of the commission. (5) If the watershed development commission includes the Maumee River basin, to pay for expenses directly related to the installation of best management practices (as described in the local Natural Resources Conservation Service Field Office Technical Guide as of July 1, 2025, and any amendments thereto) within the commission's designated watershed. (6) If the watershed development commission includes the Maumee River basin, to grant funds to another governmental entity for the purpose of installing best management practices (as described in the local Natural Resources Conservation Service Field Office Technical Guide as of July 1, 2025, and any amendments thereto) in the commission's designated watershed to reduce erosion and storm water runoff. (7) If the watershed development commission includes the Maumee River basin, to grant funds to a county drainage board for projects that provide flood damage reduction or water quality improvement benefits. Money in the account may not be used for highway bridge repairs or reconstruction. (b) A watershed development commission that has: (1) obtained easements from landowners; or (2) entered into contracts with landowners; allowing the use of land for flood storage purposes shall establish an account for reimbursing the landowners for the use of their land for flood storage. The account consists of money transferred from the segregated account described in subsection (a). A commission may transfer into the account established under this subsection amounts that the board of the commission considers appropriate. As added by P.L.251-2023, SEC.13. Amended by P.L.104-2025, SEC.8.

Ind. Code § 14-30.5-5-7 Potential additional disbursements from member communities; regional planning commission support

Sec. 7. (a) The counties that are members of a watershed development commission may budget, appropriate, and disburse to the commission a sum of money each year to carry out the purposes of the commission under this article. A sum disbursed to the commission under this section must be in addition to payments made to the commission under sections 1 through 3 of this chapter. (b) Upon request from a watershed development commission, a regional planning commission established under IC 36-7-7 or IC 36-7-7.6 may: (1) furnish support staff needed by the watershed development commission; and (2) collect a reasonable charge from the watershed development commission for the staff furnished. As added by P.L.251-2023, SEC.13.

Ind. Code § 14-30.5-5-8 Watershed development commission annual budget; board approval; submitted to local governmental entities; nonreverting cumulative fund

Sec. 8. (a) The board of a watershed development commission shall do the following: (1) If the watershed development commission includes the Maumee River basin, prepare and adopt by majority vote an annual budget for the commission which, to the extent reasonably practical, allocates money as follows: (A) Twenty-five percent (25%) of funds for flood mitigation. (B) Twenty-five percent (25%) of funds for structural water quality best management practices (as described in the local Natural Resources Conservation Service Field Office Technical Guide as of July 1, 2025, and any amendments thereto). (C) Twenty-five percent (25%) of funds for nonstructural water quality best management practices (as described in the local Natural Resources Conservation Service Field Office Technical Guide as of July 1, 2025, and any amendments thereto). (D) Five percent (5%) of funds for stream obstruction removal. (E) Fifteen percent (15%) of funds for flood hazard mitigation. (F) Five percent (5%) of funds for flood warning systems. (2) If the watershed development commission does not include a basin described in subdivision (1), prepare and adopt by majority vote an annual budget for the commission. (3) Submit the budget to each county, municipality, or agency appropriating money for the use of the commission. (b) After the board of a watershed development commission approves an annual budget, the commission may expend money only as budgeted unless: (1) if subsection (a)(1) is applicable, at least seventy-five percent (75%) of the board members present at a meeting vote in favor of the expenditure; or (2) if subsection (a)(2) is applicable, a majority vote of the board votes in favor of the expenditure. Funds reallocated in accordance with subdivision (1) can be deemed as a loan or a grant. (c) Any appropriated amounts remaining unexpended or unencumbered at the end of a year become part of a nonreverting cumulative fund to be held in the name of the watershed development commission. The board of a commission may authorize unbudgeted expenditures from this fund by a majority vote of the board. (d) A watershed development commission is responsible for the safekeeping and deposit of money it receives under this chapter. The state board of accounts shall: (1) prescribe the methods and forms for keeping; and (2) periodically audit; the accounts, records, and books of each watershed development commission. (e) The secretary-treasurer of the board of a watershed development commission may receive, disburse, and handle money belonging to the commission, subject to the following: (1) Applicable statutes. (2) Procedures established by the board of the commission. As added by P.L.251-2023, SEC.13. Amended by P.L.104-2025, SEC.9.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/14Fetched: 10/17/2026