reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-18-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-8. Expenditure of State Funds by Political Subdivisions; Conditions

Sec. 8. (a) Except as provided in subsections (b) and (c), a political subdivision may not expend any funds which it has received from the state and which it is required to include in its budget estimate under IC 6-1.1-17-2 unless:(1) the funds have been included in a budget estimate by the political subdivision; and(2) the funds have been appropriated by the proper officers of the political subdivision in the amounts and for the specific purposes for which they may be used.(b) The county council shall appropriate funds for the operation of the county highway department for the entire ensuing budget year for which annual appropriations are being made. The appropriation shall be for an amount which is not less than the greater of:(1) seventy-five percent (75%) of the total estimated to be in the highway fund in the ensuing budget year; or(2) ninety-nine percent (99%) of the total estimated to be in the highway fund in the ensuing budget year if the county commissioners file with the county council a four (4) year plan for the construction and improvement of county highways and a one (1) year plan for the maintenance and repair of the county highways.(c) In the event of a casualty, accident, or extraordinary emergency, the proper officers of a political subdivision may use state funds to make an additional appropriation under section 5 of this chapter.[Pre-1975 Property Tax Recodification Citation: 6-1-45-1 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.48.
IN Code § 6-1.1-18-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-9. Reappropriations From Erroneous or Excessive Disbursements; Refunds Without Appropriation

Sec. 9. Notwithstanding the other provisions of this chapter, the proper officer or officers of a political subdivision may:(1) reappropriate money recovered from erroneous or excessive disbursements if the error and recovery are made within the current budget year; or(2) refund, without appropriation, money erroneously received.[Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.26.
IN Code § 6-1.1-18-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-10. Excessive Appropriations; Liability of Officers; Action for Recovery

Sec. 10. (a) If the proper officers of a political subdivision make an appropriation for an item which exceeds the amount which they are permitted to appropriate under this chapter, they are guilty of malfeasance in office and are liable to the political subdivision in an amount equal to the sum of one hundred and twenty-five percent (125%) of the excess so appropriated and court cost.(b) Upon the relation of a taxpayer who owns property which is subject to taxation by the political subdivision, the appropriate prosecuting attorney shall initiate an action in the name of this state to recover the amount for which the proper officers of the political subdivision are liable under this section.[Pre-1975 Property Tax Recodification Citations: 6-1-1-20 part; 6-1-1-24 part.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-18-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-11. Conflicting Provisions

Sec. 11. If there is a conflict between the provisions of this chapter and the provisions of IC 6-1.1-18.5 or IC 20-46, the provisions of IC 6-1.1-18.5 and IC 20-46 control with respect to the adoption of, review of, and limitations on budgets, tax rates, and tax levies.[1975 Property Tax Recodification Citation: New.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.73-1983, SEC.11; P.L.2-2006, SEC.42; P.L.146-2008, SEC.167.
IN Code § 6-1.1-18-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-25. Highland Township in Greene County; Maximum Levies

Sec. 25. (a) This section applies only to Highland Township in Greene County.(b) The executive of the township may, upon approval by the township fiscal body, submit a petition to the department of local government finance for an increase in the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2020.(c) If the township submits a petition as provided in subsection (b) before August 1, 2019, the department of local government finance shall increase the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2020 to eighteen thousand dollars ($18,000).(d) The township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2020, as adjusted under this section, shall be used in the determination of the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2021 and thereafter.(e) This section expires June 30, 2024.As added by P.L.257-2019, SEC.50.
IN Code § 6-1.1-18-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-26. Taylor Township in Greene County; Maximum Levies

Sec. 26. (a) This section applies only to Taylor Township in Greene County.(b) The executive of the township may, upon approval by the township fiscal body, submit a petition to the department of local government finance for:(1) an increase in the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2020; and(2) an increase in the township's maximum permissible ad valorem property tax levy under IC 36-8-13 (for the township's fire protection and emergency services) for property taxes first due and payable in 2020.(c) If the township submits a petition as provided in subsection (b) before August 1, 2019, the department of local government finance shall:(1) increase the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2020 to twenty-nine thousand dollars ($29,000); and(2) increase the township's maximum permissible ad valorem property tax levy under IC 36-8-13 (for the township's fire protection and emergency services) for property taxes first due and payable in 2020 to thirty-four thousand dollars ($34,000).(d) The township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2020, as adjusted under this section, shall be used in the determination of the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2021 and thereafter.(e) The township's maximum permissible ad valorem property tax levy under IC 36-8-13 (for the township's fire protection and emergency services) for property taxes first due and payable in 2020, as adjusted under this section, shall be used in the determination of the township's maximum permissible ad valorem property tax levy under IC 36-8-13 (for the township's fire protection and emergency services) for property taxes first due and payable in 2021 and thereafter.(f) This section expires June 30, 2024.As added by P.L.257-2019, SEC.51.
IN Code § 6-1.1-18-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-27. North Harrison Fire Protection Territory; Harrison County

Sec. 27. (a) This section applies only to the North Harrison Fire Protection Territory in Harrison County.(b) The executive of the provider unit may, upon approval by the fiscal body of the provider unit, submit a petition to the department of local government finance for an increase in the provider unit's maximum permissible ad valorem property tax levy for purposes of IC 36-8-19 for property taxes due and payable in 2020. A petition must be submitted not later than September 1, 2019.(c) If a petition is submitted under subsection (b), the department of local government finance shall increase the provider unit's maximum permissible ad valorem property tax levy for purposes of IC 36-8-19 for property taxes due and payable in 2020. The amount of the increase under this section is equal to the difference between:(1) the provider unit's maximum permissible ad valorem property tax levy for purposes of IC 36-8-19 for property taxes due and payable in 2019; and(2) the provider unit's ad valorem property tax levy for purposes of IC 36-8-19 as certified by the department of local government finance for property taxes due and payable in 2019.(d) The adjustment under this section is a temporary, one (1) time increase to the provider unit's maximum permissible ad valorem property tax levy for purposes of IC 36-8-19.(e) This section expires June 30, 2022.As added by P.L.257-2019, SEC.52.
IN Code § 6-1.1-18-28 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-28. Township's Petition for an Increase to Its Maximum Ad Valorem Property Tax Levy for Its Firefighting Fund; Formula; Calculation

Sec. 28. (a) The executive of a township may, upon approval by the township fiscal body, submit a petition to the department of local government finance for an increase in the township's maximum permissible ad valorem property tax levy for its township firefighting fund under IC 36-8-13-4 for property taxes first due and payable in 2021 or for any year thereafter for which a petition is submitted under this section.(b) If the township submits a petition as provided in subsection (a) before August 1, 2020, or April 1 of a year thereafter, the department of local government finance shall increase the township's maximum permissible ad valorem property tax levy for the township firefighting fund under IC 36-8-13-4 for property taxes first due and payable in the immediately succeeding year by using the following formula for purposes of subsection (c)(2):STEP ONE: Determine the percentage increase in the population, as determined by the township fiscal body and as may be prescribed by the department of local government finance, that is within the fire protection and emergency services area of the township during the ten (10) year period immediately preceding the year in which the petition is submitted under subsection (a). The township fiscal body may use the most recently available population data issued by the Bureau of the Census during the ten (10) year period immediately preceding the petition.STEP TWO: Determine the greater of zero (0) or the result of:(A) the STEP ONE percentage; minus(B) six percent (6%);expressed as a decimal.STEP THREE: Determine a rate that is the lesser of:(A) fifteen-hundredths (0.15); or(B) the STEP TWO result.STEP FOUR: Reduce the STEP THREE rate by any rate increase in the township's property tax rate for its township firefighting fund within the immediately preceding ten (10) year period that was made based on a petition submitted by the township under this section.(c) The township's maximum permissible ad valorem property tax levy for its township firefighting fund under IC 36-8-13-4 for property taxes first due and payable in a given year, as adjusted under this section, shall be calculated as:(1) the amount of the ad valorem property tax levy increase for the township firefighting fund without regard to this section; plus(2) an amount equal to the result of:(A) the rate determined under the formula in subsection (b); multiplied by(B) the net assessed value of the fire protection and emergency services area divided by one hundred (100).The calculation under this subsection shall be used in the determination of the township's maximum permissible ad valorem property tax levy under IC 36-8-13-4 for property taxes first due and payable in the first year of the increase and thereafter.As added by P.L.154-2020, SEC.5.
IN Code § 6-1.1-18-29 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-29. Fire Protection District's Petition for an Increase to Its Maximum Ad Valorem Property Tax Levy; Formula; Calculation

Sec. 29. (a) The board of trustees of a fire protection district may, upon approval by the county legislative body, submit a petition to the department of local government finance for an increase in the fire protection district's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2021 or for any year thereafter for which a petition is submitted under this section.(b) If a petition is submitted as provided in subsection (a) before August 1, 2020, or April 1 of a year thereafter, the department of local government finance shall increase the fire protection district's maximum permissible ad valorem property tax levy for property taxes first due and payable in the immediately succeeding year by using the following formula for purposes of subsection (c)(2):STEP ONE: Determine the percentage increase in the population, as determined by the county legislative body and as may be prescribed by the department of local government finance, that is within the fire protection district area during the ten (10) year period immediately preceding the year in which the petition is submitted under subsection (a). The county legislative body may use the most recently available population data issued by the Bureau of the Census during the ten (10) year period immediately preceding the petition.STEP TWO: Determine the greater of zero (0) or the result of:(A) the STEP ONE percentage; minus(B) six percent (6%);expressed as a decimal.STEP THREE: Determine a rate that is the lesser of:(A) fifteen-hundredths (0.15); or(B) the STEP TWO result.STEP FOUR: Reduce the STEP THREE rate by any rate increase in the fire protection district's property tax rate within the immediately preceding ten (10) year period that was made based on a petition submitted by the fire protection district under this section.(c) The fire protection district's maximum permissible ad valorem property tax levy for property taxes first due and payable in a given year, as adjusted under this section, shall be calculated as:(1) the amount of the ad valorem property tax levy increase for the fire protection district without regard to this section; plus(2) an amount equal to the result of:(A) the rate determined under the formula in subsection (b); multiplied by(B) the net assessed value of the fire protection district area divided by one hundred (100).The calculation under this subsection shall be used in the determination of the fire protection district's maximum permissible ad valorem property tax levy for property taxes first due and payable in the first year of the increase and thereafter.As added by P.L.154-2020, SEC.6.
IN Code § 6-1.1-18-30 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-30. Sullivan County; Maximum Levies

Sec. 30. (a) This section applies only to Sullivan County.(b) The executive of the county may, upon approval by the fiscal body of the county, submit a petition to the department of local government finance for an increase in the county's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes due and payable in 2021. A petition must be submitted not later than September 1, 2020.(c) If a petition is submitted under subsection (b), the department of local government finance shall increase the county's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes due and payable in 2021. The amount of the increase under this section is equal to the difference between:(1) the lesser of:(A) the county's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes due and payable in 2020; or(B) the ad valorem property tax levy adopted by the county fiscal body for property taxes due and payable in 2020; and(2) the county's ad valorem property tax levy under IC 6-1.1-18.5 as certified by the department of local government finance for property taxes due and payable in 2020.(d) The adjustment under this section is a temporary, one (1) time increase to the county's maximum permissible ad valorem property tax levy for purposes of IC 6-1.1-18.5.(e) This section expires June 30, 2023.As added by P.L.159-2020, SEC.28.
IN Code § 6-1.1-18-31 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-31. Wabash City School Corporation; Maximum Levies

Sec. 31. (a) This section applies only to the Wabash city school corporation.(b) The superintendent of the Wabash city school corporation may, upon approval by the governing board of the school corporation, submit a petition to the department of local government finance for an increase in the school corporation's maximum permissible ad valorem property tax levy under IC 20-46-8-1 for its operations fund for property taxes due and payable in 2021. A petition must be submitted not later than September 1, 2020.(c) If a petition is submitted under subsection (b), the department of local government finance shall increase the school corporation's maximum permissible ad valorem property tax levy under IC 20-46-8-1 for its operations fund for property taxes due and payable in 2021. The amount of the increase under this section is equal to the difference between:(1) the lesser of:(A) the school corporation's maximum permissible ad valorem property tax levy under IC 20-46-8-1 for the operations fund for property taxes due and payable in 2020; or(B) the ad valorem property tax levy for the operations fund adopted for the school corporation for property taxes due and payable in 2020; and(2) the school corporation's ad valorem property tax levy under IC 20-46-8-1 for the operations fund as certified by the department of local government finance for property taxes due and payable in 2020.(d) The adjustment under this section is a temporary, one (1) time increase to the school corporation's maximum permissible ad valorem property tax levy for purposes of IC 20-46-8-1.(e) This section expires June 30, 2023.As added by P.L.159-2020, SEC.29.
IN Code § 6-1.1-18-32 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-32. City of Wabash; Maximum Levies

Sec. 32. (a) This section applies only to the city of Wabash.(b) The executive of the city may, upon approval by the fiscal body of the city, submit a petition to the department of local government finance for an increase in the city's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes due and payable in 2021. A petition must be submitted not later than September 1, 2020.(c) If a petition is submitted under subsection (b), the department of local government finance shall increase the city's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes due and payable in 2021. The amount of the increase under this section is equal to the difference between:(1) the lesser of:(A) the city's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes due and payable in 2020; or(B) the ad valorem property tax levy adopted by the city fiscal body for property taxes due and payable in 2020; and(2) the city's ad valorem property tax levy as certified by the department of local government finance for property taxes due and payable in 2020.(d) The adjustment under this section is a temporary, one (1) time increase to the city's maximum permissible ad valorem property tax levy for purposes of IC 6-1.1-18.5.(e) This section expires June 30, 2023.As added by P.L.159-2020, SEC.30.
IN Code § 6-1.1-18-33 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-33. Town of Lagrange; Maximum Levies

Sec. 33. (a) This section applies only to the town of LaGrange.(b) The executive of the town may, upon approval by the fiscal body of the town, submit a petition to the department of local government finance for an increase in the town's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes due and payable in 2022. A petition must be submitted not later than September 1, 2021.(c) If a petition is submitted under subsection (b), the department of local government finance shall increase the town's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes due and payable in 2022. The amount of the increase under this section is equal to the difference between:(1) the lesser of:(A) the town's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes due and payable in 2021; or(B) the ad valorem property tax levy adopted by the town fiscal body for property taxes due and payable in 2021; and(2) the town's ad valorem property tax levy as certified by the department of local government finance for property taxes due and payable in 2021.(d) The adjustment under this section is a temporary, one (1) time increase to the town's maximum permissible ad valorem property tax levy for purposes of IC 6-1.1-18.5.(e) This section expires June 30, 2024.As added by P.L.38-2021, SEC.31.
IN Code § 6-1.1-18.5-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-0.5. "Nonconforming"; Application

Sec. 0.5. (a) "Nonconforming" means any action of a person under this chapter that does not strictly conform to the requirements, standards, computations, or thresholds prescribed by the statute or statutes that govern the action. This includes any:(1) filing;(2) report;(3) determination;(4) calculation; or(5) other action;required under this chapter.(b) This subsection applies to a review by a public agency or court of competent jurisdiction of an action of a person taken under this chapter. To the extent that a statute prescribes a requirement, standard, computation, or threshold by which an action may or may not be taken, a person may not be held to have satisfied the requirement, standard, computation, or threshold if the action is nonconforming with respect to the statute that governs the action.(c) This subsection applies to any:(1) filing;(2) report;(3) determination;(4) calculation; or(5) other action;required under this chapter. Notwithstanding the principle of substantial compliance with statutory requirements, an action described in this subsection may not be deemed to have substantially complied with the applicable statutory requirement if the form or content of that action is less than, or different from, what is expressly described as being required in the statute.As added by P.L.38-2021, SEC.32.