1. (a) The tax authorized under this chapter expires on the later of:

   1. (1) January 1, 2045; or
   2. (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.

2. (b) Not later than December 31, 2023, the fiscal officer of the municipality shall provide to the state board of accounts:

   1. (1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and

   2. (2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.

      The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).

As added by P.L.236-2023, SEC.97.