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IN SB0582
Bill
AI Summary
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Defines "user fee" as a fee, rate, or charge imposed by a political subdivision that represents a just, reasonable, and proportionate approximation of service use, benefits conferred, and costs incurred, and is not excessive relative to service costs.
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Prohibits taxpayers from challenging the legality or constitutionality of user fees, other political subdivision charges/fees/rates, or non-property taxes through the property tax assessment appeal process.
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Grants circuit courts, standard superior courts, and all other superior courts original and concurrent jurisdiction over user fee claims, effective upon passage.
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Includes 13 specific categories of user fees under the definition, including utility rates, solid waste management fees, stormwater fees, and various municipal service charges established under Indiana Code.
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Applies retroactively to December 1, 2015 for the user fee definition and to July 1, 2017 for property tax appeal restrictions, with an emergency declaration for immediate effect upon passage.
Legislative Description
Claims concerning user fees. Defines the term "user fee" as a fee, rate, or charge imposed by a political subdivision: (1) that represents a just, reasonable, and proportionate approximation of the use or privilege for use of a service, the benefit conferred by the use or privilege for use of a service, and the costs incurred by a political subdivision for providing the service or availability of the service; and (2) that is not excessive in relation to the costs incurred for providing the service. Provides that, in a taxpayer's appeal of a property tax assessment, a taxpayer may not raise any claim related to the legality or constitutionality of: (1) a user fee; (2) any other charge, fee, or rate imposed by a political subdivision; or (3) any tax imposed by a political subdivision other than a property tax. Provides that: (1) all circuit courts; (2) all standard superior courts; and (3) all superior courts that are not standard superior courts; have original and concurrent jurisdiction over claims concerning user fees. Makes a technical correction.
Last Action
Public Law 195
5/2/2019