Pulaski County Ordinance No. 5 of 2016

005-2016

ORDINANCE FOR HERITAGE BARN TAX DEDUCTION

WHEREAS, House Enrolled Act 1046 (“HEA 1046”) Section 4 adds Indiana Code 6-1.1-12-26.2 which is a property tax deduction for certain barns designated as heritage barns, and further provides that a county fiscal body may adopt an ordinance to require an eligible applicant receiving the deduction under Ind. Code 6-1.1-12-26.2 to receive a 100% deduction on the assessed value of the structure and foundation and in exchange they shall pay an annual public safety fee for each heritage barn for which the person receives a deduction, which fee may not exceed fifty dollars ($50.00.) and;

WHEREAS, Ind. Code 6-1.1-12-26.2 defines a “barn” as a building (other than a dwelling) that was designed to be used for:

(A) housing animals;

(B) storing or processing crops;

(C) storing and maintaining agricultural equipment; or

(D) serving an essential or useful purpose related to agricultural activities conducted on the adjacent land; and

WHEREAS, Ind. Code 6-1.1-12-26.2 defines a “heritage barn” as a mortise and tenon barn that on the assessment date:

(A) was constructed before 1950;

(B) retains sufficient integrity of design, materials, and construction to clearly identify the building as a barn; and

WHEREAS, Ind. Code 6-1.1-12-26.2 defines “mortise and tenon barn” as a barn that was built using heavy wooden timbers, joined together with wood-pegged mortise and tenon joinery, that form an exposed structural frame.

WHEREAS, Ind. Code 6-1.1-12-26.2 defines an “eligible applicant” means (A) an owner of a heritage barn; (B) a person that is purchasing property that includes a heritage barn, under a contract that:

(i) gives the person a right to obtain title to the property upon fulfilling the terms of the contract;

(ii) does not permit the owner to terminate the contract as long as the person buying the property complies with the terms of the contract;

(iii) specifies that during the term of the contract the person must pay the property taxes on the property; and

(iv) has been recorded with the county recorder.

WHEREAS, an eligible applicant must file a certified deduction application with the County Auditor on Form 55706, Statement of Deduction of Assessed Valuation Attributed to Heritage Barn, provided by the Department of Local Government Finance.

NOW, THEREFORE, BE IT ORDAINED by the Board of Pulaski County Council an eligible applicant receiving a deduction against the assessed value of the structure and foundation of a heritage barn for property tax under Ind. Code 6-1.1-12-26.2 shall be required to pay an annual public safety fee of fifty dollars ($50.00) for each heritage barn for which the eligible applicant receives a deduction under Ind. Code 6-1.1-12-26.2.

The County Auditor shall distribute any public safety fees collected under Ind. Code 6-1.1-12-26.2 equitably among the police and fire departments in whose territories each heritage barn is located.

The County Auditor shall furnish a copy of this ordinance to the Department of Local Government Finance in the manner prescribed by the department.

Effective Date. Passed and adopted by the Board of Pulaski County Commissioners this 6th day of September, 2016.

Approved, Adopted, and Signed 6th day of September, 2016.

Signed and dated this 6th day of September, 2016

PULASKI COUNTY BOARD OF COMMISSIONERS

Terry L. Young, President

Larry L. Brady, Vice-President

Bud Krohn, Jr.

ATTEST: Shelia K. Garling, Auditor, Pulaski County

173-16 G 09/21