HEA 1472 Summary

• Attorney-Client Privilege: Clarifies that attorneys employed by state agencies are subject to attorney-client and work product privileges under Indiana law, effective July 1, 2015.

• Local Service Fees: Allows county fiscal bodies to adopt ordinances imposing local service fees (capped at $50) on persons filing annual certifications for exempt business personal property, with revenue allocated to taxing units like property taxes.

• Property Tax Levy Increases: Authorizes specific Hancock County townships (Brown, Jackson, Blue River) and other counties (Tipton, Rush) to petition for increased maximum property tax levies for jail and courthouse facilities, with specific dollar limits and conditions.

• Tax Code Updates: Modifies Internal Revenue Code references from January 1, 2013 to January 1, 2015 for income tax calculations, and updates various tax assessment procedures including appeal deadlines (60-90 days) and modification notice requirements (180 days).

• Studies and Administrative Updates: Directs the Legislative Services Agency to study C corporation tax relief through 2016 and requires the Department of State Revenue to study and develop a modernization plan for its information systems by December 31, 2016.