Sec. 22. The capital improvement board shall repay to the professional sports development area fund or the sports and convention facilities operating fund any amount that is distributed to the capital improvement board and used for:

(1) a purpose that is not described in section 21 of this chapter; or

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Terms Used In Indiana Code 36-7-31-22

  • capital improvement board: refers to the capital improvement board of managers established by IC 36-10-9-3. See Indiana Code 36-7-31-4
  • covered taxes: means the following:

    Indiana Code 36-7-31-6

  • department: refers to the department of state revenue. See Indiana Code 36-7-31-7
  • tax area: means a geographic area established by a commission as a professional sports development area under section 14 of this chapter. See Indiana Code 36-7-31-8
(2) a facility or facility site other than the facility and facility site to which covered taxes are designated under the resolution described in section 14 or 14.2 of this chapter.

The department shall distribute the covered taxes repaid to the professional sports development area fund or the sports and convention facilities operating fund under this section proportionately to the funds and the political subdivisions that would have received the covered taxes if the covered taxes had not been allocated to the tax area under this chapter.

As added by P.L.255-1997(ss), SEC.19. Amended by P.L.182-2009(ss), SEC.420.