Ind. Code ch. 5-14-3.8

Ind. Code ch. 5-14-3.8
in effect

Ind. Code § 5-14-3.8-1 "Department"

Sec. 1. As used in this chapter, "department" means the department of local government finance established under IC 6-1.1-30-1.1. As added by P.L.172-2011, SEC.18.

Ind. Code § 5-14-3.8-2 "Political subdivision"

Sec. 2. As used in this chapter, "political subdivision" has the meaning set forth in IC 5-11-10.5-1. As added by P.L.172-2011, SEC.18.

Ind. Code § 5-14-3.8-3 Information posted on the Indiana transparency website

Sec. 3. The department, the office of management and budget established by IC 4-3-22-3, and the state board of accounts established by IC 5-11-1-1 shall post on the Indiana transparency website the following: (1) The financial reports required by IC 5-11-1-4. (2) The report on expenditures per capita prepared under IC 6-1.1-33.5-7. (3) A listing of the property tax rates certified by the department. (4) An index of audit reports prepared by the state board of accounts. (5) Local development agreement reports prepared under IC 4-33-23-10 and IC 4-33-23-17. (6) Information for evaluating the fiscal health of a political subdivision in the format required by section 8(b) of this chapter. (7) A listing of expenditures specifically identifying those for: (A) personal services; (B) other operating expenses or total operating expenses; and (C) debt service, including lease payments, related to debt. (8) A listing of fund balances, specifically identifying balances in funds that are being used for accumulation of money for future capital needs. (9) Any other financial information deemed appropriate by the department. As added by P.L.172-2011, SEC.18. Amended by P.L.229-2013, SEC.37; P.L.84-2014, SEC.5; P.L.208-2016, SEC.3; P.L.1-2025, SEC.66; P.L.157-2026, SEC.28.

Ind. Code § 5-14-3.8-3.5 Taxing unit contracts; fire and emergency medical services; submission of ordinances and resolutions

Sec. 3.5. (a) This section applies only to contracts that a political subdivision that is a taxing unit (as defined in IC 6-1.1-1-21) enters into after June 30, 2016. (b) As used in this section, "contract" means a contract, agreement, or similar arrangement by any other name. The term includes all pages of a contract, any attachments to the contract, and any amendments, addendums, or extensions. (c) Subject to subsection (d), a political subdivision shall upload a digital copy of a contract to the Indiana transparency website one (1) time if the total cost of the contract to the political subdivision exceeds fifty thousand dollars ($50,000) during the term of the contract. This subsection applies to all contracts for any subject, purpose, or term, except that a political subdivision is not required to upload a copy of an employment contract between the political subdivision and an employee of the political subdivision. In the case of a collective bargaining agreement, the political subdivision shall upload a copy of the collective bargaining agreement and a copy of a blank or sample individual employment contract. A political subdivision shall upload the contract not later than sixty (60) days after the date the contract is executed. If a political subdivision enters into a contract that the political subdivision reasonably expects when entered into will not exceed fifty thousand dollars ($50,000) in cost to the political subdivision but at a later date determines or expects the contract to exceed fifty thousand dollars ($50,000) in cost to the political subdivision, the political subdivision shall upload a copy of the contract within sixty (60) days after the date on which the political subdivision makes the determination or realizes the expectation that the contract will exceed fifty thousand dollars ($50,000) in cost to the political subdivision. (d) The fiscal officer of a political subdivision shall upload a digital copy to the Indiana transparency website of any contract, regardless of the total cost, that is: (1) related to the provision of fire services or emergency medical services; or (2) entered into with another unit or entity that provides fire services or emergency medical services. A political subdivision shall upload the contract not later than sixty (60) days after the date the contract is executed. If a participating unit of a fire protection territory submits the agreement to establish the fire protection territory as required under this subsection, each of the participating units of the fire protection territory shall be considered to have complied with the requirements of this subsection. (e) The executive body of a political subdivision may, by ordinance or resolution, identify an individual other than the fiscal officer of the political subdivision to upload contracts as required under this section and complete the attestation required under IC 6-1.1-17-5.4. (f) Any ordinance or resolution adopted by the executive body of a political subdivision shall be submitted to the department of local government finance not later than five (5) days after the ordinance or resolution is passed. (g) Nothing in this section prohibits the political subdivision from withholding any information in the contract that the political subdivision shall or may withhold from disclosure under IC 5-14-3. A political subdivision may redact or obscure signatures on a contract. The political subdivision is solely responsible for redacting information in the contract. As added by P.L.142-2016, SEC.1. Amended by P.L.255-2017, SEC.1; P.L.257-2019, SEC.7; P.L.156-2024, SEC.2; P.L.230-2025, SEC.10.

Ind. Code § 5-14-3.8-4 Immunity from civil liability

Sec. 4. Employees of the department are immune from any civil liability for posting confidential information under section 3 of this chapter if an employee of the department posted the information in reliance on a determination made by a political subdivision. As added by P.L.172-2011, SEC.18.

Ind. Code § 5-14-3.8-5 Recording of information or expending resources for computer programming not required

Sec. 5. This chapter does not require a political subdivision to record information or expend resources for the purpose of computer programming to make information reportable under this chapter. This section does not waive requirements under any law that a prescribed form must be submitted electronically. As added by P.L.172-2011, SEC.18.

Ind. Code § 5-14-3.8-7 Submission of forms in an electronic format

Sec. 7. The department may require that prescribed forms be submitted in an electronic format. The department shall develop and maintain a secure, web based system that facilitates electronic submission of the forms under this section. Political subdivisions shall submit forms under this section through the web based system as prescribed by the department. As added by P.L.172-2011, SEC.18. Amended by P.L.137-2012, SEC.10; P.L.157-2026, SEC.29.

Ind. Code § 5-14-3.8-8 Development of fiscal health indicators; publication on Internet dashboard

Sec. 8. (a) The department shall develop indicators of fiscal health for evaluating the fiscal health of a political subdivision. The department may consider including any of the following in the indicators developed under this subsection: (1) The cash balance of a political subdivision. (2) The debt to revenue ratio of a political subdivision. (3) The condition of a political subdivision's property tax base and income tax base, if any, as measured by both the assessed value of the political subdivision and the amount of per capita revenue generated from the political subdivision's tax bases. (4) The per capita amount of a political subdivision's general fund operating revenue or in the case of a school corporation, the school corporation's education fund and operations fund revenue. (5) Any trends in the amount of a political subdivision's tax revenue. (6) Whether a political subdivision maintains a structural deficit or a structural surplus. (7) The number and size of the tax increment financing districts designated by a redevelopment commission established by the political subdivision, if any. (8) The extent that the political subdivision is affected by tax increment financing districts. (9) The extent that the political subdivision's property tax base is affected by exempt properties. (10) The political subdivision's bond rating. (11) The amount of retiree benefits paid by the political subdivision. (12) The amount of pension contributions paid on behalf of the political subdivision's employees. (13) Any other factor that the department considers relevant to evaluating the fiscal health of a political subdivision. (b) The department shall use the indicators developed under subsection (a) and the associated fiscal data to present the information for evaluating the fiscal health of a political subdivision on the Indiana transparency website. The information must be presented in a manner that: (1) can be conveniently and easily accessed from a single web page; and (2) is commonly known as an Internet dashboard. The information must be available on the Indiana transparency website in the format required by this subsection before July 1, 2015. (c) Neither the department of local government finance nor any other state agency may use the fiscal health indicators developed under this section to assign a political subdivision a summative grade. As added by P.L.84-2014, SEC.6. Amended by P.L.244-2017, SEC.8; P.L.1-2025, SEC.67.

Ind. Code § 5-14-3.8-9 Certifications of tax distributions and settlement

Sec. 9. The county auditor of each county shall submit the certification of tax distribution and settlement to the Indiana transparency website biannually and not later than the following dates: (1) For the distribution and settlement to be completed by the fifty-first day after May 10 of a year under IC 6-1.1-27-1, not later than July 15 of the same year. (2) For the distribution and settlement to be completed by the fifty-first day after November 10 of a year under IC 6-1.1-27-1, not later than January 15 of the following year. As added by P.L.257-2019, SEC.8. Amended by P.L.1-2025, SEC.68.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/5Fetched: 10/17/2026