Sec. 8. (a) A designating body may designate as part of a professional sports and convention development area any facility that is:
(1) owned by the city, the county, a school corporation, or a board under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11, and used by a professional sports franchise for practice or competitive sporting events;
(2) owned by the city, the county, or a board under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11, and used as one (1) of the following:
(A) A facility used principally for convention or tourism related events serving national or regional markets.
(B) An airport.
(C) A museum.
(D) A zoo.
(E) A facility used for public attractions of national significance.
(F) A performing arts venue.
(G) A county courthouse registered on the National Register of Historic Places; or
(3) a hotel.
Notwithstanding section 9 of this chapter or any other law, a designating body may by resolution approve the expansion of a professional sports and convention development area after June 30, 2009, to include a hotel designated by the designating body. A resolution for such an expansion must be reviewed by the budget committee and approved by the budget agency in the same manner as a resolution establishing a professional sports and convention development area is reviewed and approved. A facility may not include a private golf course or related improvements. The tax area may include only facilities described in this section and any parcel of land on which a facility is located. An area may contain noncontiguous tracts of land within the city, county, or school corporation.
(b) Except for a tax area that is located in a city having a population of:
(1) more than one hundred fifty thousand (150,000) but less than five hundred thousand (500,000); or
(2) more than eighty thousand (80,000) but less than eighty thousand four hundred (80,400);
a tax area must include at least one (1) facility described in subsection (a)(1).
(c) A tax area may contain other facilities not owned by the designating body if:
(1) the facility is owned by a city, the county, a school corporation, or a board established under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11; and
(2) an agreement exists between the designating body and the owner of the facility specifying the distribution and uses of the covered taxes to be allocated under this chapter.
(d) This subsection applies to all tax areas located in a county having a population of more than three hundred thousand (300,000) but less than four hundred thousand (400,000). The facilities located at an Indiana University Fort Wayne and Purdue University Fort Wayne campus are added to the tax area designated by the county. For state fiscal years:
(1) beginning before July 1, 2021, the maximum amount of covered taxes that may be captured in all tax areas located in the county is three million dollars ($3,000,000) per year; and
(2) beginning after June 30, 2021, the maximum amount of covered taxes that may be captured in all tax areas located in the county is five million dollars ($5,000,000);
regardless of the designating body that established the tax area. The revenue from the local income tax imposed under IC 6-3.6 that is captured must be counted first toward this maximum.
(e) This subsection applies to a tax area located in Evansville. Notwithstanding any other provision of this chapter, for state fiscal years beginning after July 1, 2021, any facility in Evansville, Indiana:
(1) that consists of a hotel; and
(2) is located in the north part of an area bounded on the northwest by Walnut Street, on the northeast by SE Martin Luther King Jr. Boulevard, on the southwest by SE 6th Street, and on the southeast by Cherry Street, as those streets were located on July 1, 2021;
is added to the tax area. The provisions in sections 11 and 12 of this chapter are not applicable to the area described in this subsection.
(f) This subsection applies to a tax area located in South Bend. Notwithstanding any other provision of this chapter, for state fiscal years in which the tax area is renewed under section 10(d) of this chapter after June 30, 2021, the tax area shall also include any facility or complex of facilities:
(1) that consists of hotels located in the following areas in South Bend, Indiana:
(A) in the east quadrant of an area bounded on the north by Columbus Court, on the east by North Main Street, and on the south by West Washington Street, as those streets were located on July 1, 2021;
(B) an area bounded on the north by East Colfax Avenue, on the east by Doctor Martin Luther King, Jr. Boulevard, on the south by East Washington Street, and on the west by North Michigan Street, as those streets were located on July 1, 2021; and
(C) in the southeast quadrant of an area bounded on the north by East Washington Street, on the east by Doctor Martin Luther King, Jr. Boulevard, and on the south by East Jefferson Boulevard, as those streets were located on July 1, 2021;
(2) that consists of a sports, recreational and event facility or complex of facilities located in South Bend, Indiana, in the northeast quadrant of an area bounded on the north by East Jefferson Boulevard, on the east by South St. Louis Boulevard, as those streets were located on July 1, 2021, and on the west by the St. Joseph River; and
(3) located at an Indiana University South Bend campus.
The provisions in sections 11 and 12 of this chapter are not applicable to the renewal of the tax areas described in this subsection.
As added by P.L.255-1997(ss), SEC.20. Amended by P.L.178-2002, SEC.126; P.L.64-2004, SEC.35; P.L.1-2006, SEC.570; P.L.176-2009, SEC.25; P.L.182-2009(ss), SEC.510; P.L.119-2012, SEC.210; P.L.197-2016, SEC.136; P.L.79-2021, SEC.1.