Indiana Code
Chapter 2. Commitment, Evaluation, and Assignment of Delinquent Offenders
11-10-2-0.3. Property Tax Levies to Reimbursement of Department for Keeping Delinquent Offenders; Transfer of Costs to State; Transitional Matters

Sec. 0.3. (a) A county may not impose a property tax levy after December 31, 2008, for the county general fund to the extent that the levy is for the reimbursement of the department of correction under IC 11-10-2-3 (before its repeal by P.L.146-2008) or a related provision for the costs of keeping delinquent offenders.
(b) The obligation to pay the costs of keeping delinquent offenders (as defined in IC 11-8-1-9), to the extent that the costs are for services delivered after December 31, 2008, is transferred from the counties to the state. The obligation transferred includes the costs of using after December 31, 2008, an institution or a facility in Indiana for providing educational services that, before January 1, 2009, were chargeable to a county family and children's fund, a county office, or a county under IC 20-26-11-12, IC 20-26-11-13, or IC 20-33-2-29.
(c) The following definitions apply throughout this subsection:
(1) "Account" means an obligation of a county under IC 11-10-2-3 (before its repeal by P.L.146-2008) or another law to reimburse the state, including the department of correction, for the cost of keeping a delinquent offender before January 1, 2009.
(2) "Delinquent account" means an account that has not been paid to the state before six (6) months after the account is forwarded under this section or IC 4-24-7-4 (before its amendment by P.L.146-2008).
All accounts accruing before January 1, 2009, and not previously forwarded to a county auditor, and any reconciliations for any period before January 1, 2009, shall be forwarded to the county auditor before March 16, 2009. Upon receipt of an account, the county auditor shall draw a warrant on the treasurer of the county for the payment of the account, which shall be paid from the funds of the county that were appropriated for the payment. The county council of each county shall appropriate sufficient funds to pay these accounts.
(d) A county and the department of correction may enter into agreements to resolve any issues arising under P.L.146-2008 concerning payments to vendors, payments to the county, payments to the state (including payments due for commitments before January 1, 2009), collection of amounts due to a county or the state from a parent, guardian, or custodian, and other matters affected by P.L.146-2008. Notwithstanding P.L.146-2008, the agreement, if approved by the governor and the county fiscal body, governs the responsibilities of the state and the county.
(e) This section applies notwithstanding any other law.
As added by P.L.220-2011, SEC.246.