Sec. 4.3. (a) This section applies only if, with respect to a particular controlled project that fulfilled the referendum process under sections 3.5 and 3.6 of this chapter, the political subdivision subsequently changes the scope of the controlled project beyond that initially presented.

     (b) Notwithstanding any other provision in this chapter, if at least ten (10) persons who are either owners of property within the political subdivision or registered voters residing within the political subdivision file a petition with the proper officers of the political subdivision contending that the scope of a controlled project has changed from how it was initially presented, the proper officers of the political subdivision shall hold a public hearing to determine whether any change in scope is significant enough to warrant a new referendum process. A petition under this subsection must be filed not later than one (1) year after the controlled project received final approval.

     (c) Notwithstanding any other provision in this chapter, if it is determined at the hearing described in subsection (b) that the political subdivision has subsequently changed the scope of a controlled project beyond that initially presented as described in subsection (a), the following procedures apply:

(1) A petition requesting the application of the local public question process under this section may be filed using, and in compliance with, the provisions that initially applied to the particular controlled project under section 3.5 of this chapter. For purposes of this subdivision, the relevant provisions in section 3.5 of this chapter shall be construed in a manner consistent with this section.

(2) If a sufficient petition requesting the application of the local public question process for purposes of this section has been filed under subdivision (1), the following question shall be submitted to the eligible voters at the election conducted under this section:

“On ______ (insert date) the voters approved a public question to increase property taxes paid to the _______ (insert the type of taxing unit) by homeowners and businesses. The political subdivision has determined that the scope of the project for which the pubic question was placed on the ballot has changed beyond that initially presented. To fund the increase in the scope of the project, the average property tax paid to the _______ (insert the type of taxing unit) per year on a residence is estimated to increase by ______% (insert the estimated average percentage of property tax increase paid to the political subdivision on a residence within the political subdivision) and the average property tax paid to the _____ (insert the type of taxing unit) per year on a business property would increase by ______% (insert the estimated average percentage of property tax increase paid to the political subdivision on a business property within the political subdivision). Shall ________ (insert the name of the political subdivision) increase property taxes paid to the _______ (insert the type of taxing unit) by homeowners and businesses to fund the increase in the scope of the project previously approved? If this public question is approved by the voters, the average property tax paid to the _______ (insert the type of taxing unit) per year on a residence would increase by ______% (insert the estimated average percentage of property tax increase paid to the political subdivision on a residence within the political subdivision) and the average property tax paid to the _____ (insert the type of taxing unit) per year on a business property would increase by ______% (insert the estimated average percentage of property tax increase paid to the political subdivision on a business property within the political subdivision).”.

(3) The public question must appear on the ballot in the form approved by the county election board. If the political subdivision in which the particular controlled project is located in more than one (1) county, the county election board of each county shall jointly approve the form of the public question that will appear on the ballot in each county. The form approved by the county election board may differ from the language certified to the county election board by the county auditor. If the county election board approves the language of a public question under this subsection, the county election board shall submit the language to the department of local government finance for review.

(4) The department of local government finance shall review the language of the public question to evaluate whether the description of the controlled project is accurate and is not biased against either a vote in favor of the controlled project or a vote against the controlled project. The department of local government finance may either approve the ballot language as submitted or recommend that the ballot language be modified as necessary to ensure that the description of the controlled project is accurate and is not biased. The department of local government finance shall certify its approval or recommendations to the county auditor and the county election board not more than ten (10) days after the language of the public question is submitted to the department for review. If the department of local government finance recommends a modification to the ballot language, the county election board shall, after reviewing the recommendations of the department of local government finance, submit modified ballot language to the department for the department’s approval or recommendation of any additional modifications. The public question may not be certified by the county auditor under subdivision (5) unless the department of local government finance has first certified the department’s final approval of the ballot language for the public question.

(5) The county auditor shall certify the finally approved public question under IC 3-10-9-3 to the county election board of each county in which the political subdivision is located. The certification must occur not later than noon:

(A) seventy-four (74) days before a primary election if the public question is to be placed on the primary or municipal primary election ballot; or

(B) August 1 if the public question is to be placed on the general or municipal election ballot.

(6) The public question shall be placed on the ballot at the next primary election, general election or municipal election in which all voters of the political subdivision are entitled to vote. However, if a primary election, general election, or municipal election will not be held during the first year in which the public question is eligible to be placed on the ballot under this section and if the political subdivision requests the public question to be placed on the ballot at a special election, the public question shall be placed on the ballot at a special election to be held on the first Tuesday after the first Monday in May or November of the year. The certification must occur not later than noon seventy-four (74) days before a special election to be held in May (if the special election is to be held in May) or noon on August 1 (if the special election is to be held in November). The fiscal body of the political subdivision that requests the special election shall pay the costs of holding the special election. The county election board shall give notice under IC 5-3-1 of a special election conducted under this subsection. A special election conducted under this subsection is under the direction of the county election board. The county election board shall take all steps necessary to carry out the special election.

(7) The circuit court clerk shall certify the results of the public question to the following:

(A) The county auditor of each county in which the political subdivision is located.

(B) The department of local government finance.

(8) IC 3, to the extent not inconsistent with this section, applies to an election held under this section.

(9) If a majority of the eligible voters voting on the public question vote in opposition to the public question, or if a petition is not filed under subdivision (1), the political subdivision may not proceed with the changed scope of the controlled project. In that case, the political subdivision may either:

(A) proceed with the controlled project as it was initially presented; or

(B) terminate the controlled project as it was initially presented and initiate procedures for the controlled project that reflects the change in scope.

(10) If a majority of the eligible voters voting on the public question vote in favor of the public question, the political subdivision may impose property taxes to fund the increase in the scope of the controlled project previously approved.

As added by P.L.136-2024, SEC.27.

   Sec. 3. As used in this chapter, “revenue” includes revenue received by a political subdivision under any law or from any person.

As added by P.L.246-2005, SEC.61.