reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-17-16.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-16.5. Cumulative Building or Sinking Fund Proposal; Action by Department of Local Government Finance

Sec. 16.5. This section applies in each case in which the department of local government finance has the power to approve or disapprove the tax levy for a cumulative building or sinking fund proposed to be established by a political subdivision. The department may:(1) approve the tax levy;(2) disapprove the tax levy; or(3) modify the tax levy by approving it at any amount less than the tax levy proposed to be established.[Pre-Local Government Recodification Citation: 18-6-16-1.]As added by Acts 1981, P.L.11, SEC.23. Amended by P.L.90-2002, SEC.157.
IN Code § 6-1.1-17-16.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-16.7. Proposals to Establish Cumulative Funds or Sinking Funds; Submission to Department of Local Government Finance

Sec. 16.7. (a) A political subdivision that in any year adopts a proposal to establish a cumulative fund or sinking fund under any of the following provisions must submit the proposal to the department of local government finance before August 2 of that year, for years before 2018, and before May 1 of that year, for years after 2017:IC 3-11-6IC 8-10-5IC 8-16-3IC 8-16-3.1IC 8-22-3IC 14-27-6IC 14-33-21IC 16-22-5IC 16-22-8IC 36-8-8-14.2IC 36-8-14IC 36-9-4IC 36-9-14IC 36-9-14.5IC 36-9-15IC 36-9-15.5IC 36-9-16IC 36-9-17IC 36-9-26IC 36-9-27IC 36-10-3IC 36-10-4IC 36-10-7.5(b) If a proposal described in subsection (a) is not submitted to the department of local government finance before August 2 of a year, for years before 2018, and before May 1 of a year, for years after 2017, the political subdivision may not levy a tax for the cumulative fund or sinking fund in the ensuing year.As added by P.L.41-1993, SEC.17. Amended by P.L.2-1995, SEC.23; P.L.1-1995, SEC.45; P.L.90-2002, SEC.158; P.L.184-2016, SEC.12; P.L.159-2020, SEC.25.
IN Code § 6-1.1-17-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-17. Increase in Tax Rate and Levy by Department of Local Government Finance

Sec. 17. Subject to the limitations contained in IC 6-1.1-18.5 and IC 20-46, the department of local government finance may at any time increase the tax rate and tax levy of a political subdivision for the following reasons:(1) To pay the principal or interest upon a funding, refunding, or judgment funding obligation of a political subdivision.(2) To pay the interest or principal upon an outstanding obligation of the political subdivision.(3) To pay a judgment rendered against the political subdivision.(4) To pay lease rentals that have become an obligation of the political subdivision under IC 20-47-2 or IC 20-47-3.[Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.73-1983, SEC.8; P.L.90-2002, SEC.159; P.L.2-2006, SEC.39; P.L.146-2008, SEC.161.
IN Code § 6-1.1-17-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-19. Conflicting Provisions

Sec. 19. 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.9; P.L.2-2006, SEC.40; P.L.146-2008, SEC.162.
IN Code § 6-1.1-17-20.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-20.4. Review of Proposed Budget and Levy of Public Libraries With Excessive Cash Balance of Funds Derived From Tax Revenue

Sec. 20.4. (a) This section applies only if on December 31, as reported in the public library's annual report under IC 5-11-1-4, the cash balance of all funds of the public library derived from tax revenue is greater than one hundred fifty percent (150%) of the public library's certified budget for the ensuing year.(b) If section 20.3(a)(2) of this chapter does not apply, the fiscal body of a city, town, or county may adopt a resolution to require the public library to submit its proposed budget and property tax levy to the city, town, or county fiscal body as set forth in section 20.3(c) or 20.3(d) of this chapter (whichever is applicable) for binding review and approval as set forth under section 20.3 of this chapter. However, the fiscal body of the city, town, or county may not reduce a public library's proposed budget or tax levy in a budget year under this section by more than ten percent (10%) of the public library's operating levy in the immediately preceding budget year.(c) A resolution may be adopted under this section not later than July 1. A resolution adopted under this section remains in full force and effect until the December 31 cash balance of all funds of the public library derived from tax revenue, as reported in the public library's annual report under IC 5-11-1-4, no longer exceed one hundred fifty percent (150%) of the public library's certified budget for the ensuing year.(d) Before a fiscal body may adopt a resolution under this section, the fiscal body must hold a public hearing on the proposed resolution and provide the public with notice of the time and place where the public hearing will be held. The notice required by this subsection must be given in accordance with IC 5-3-1 and include the proposed resolution. In addition to the notice required by this subsection, the fiscal body shall also provide a copy of the notice to all taxing units in the city, town, or county at least thirty (30) days before the public hearing.(e) A resolution adopted by a fiscal body under this section shall be submitted to:(1) the department of local government finance; and(2) the public library;not later than five (5) days after the date the resolution is adopted.As added by P.L.252-2019, SEC.2. Amended by P.L.88-2020, SEC.2.
IN Code § 6-1.1-17-20.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-20.5. Circumstances Under Which a Taxing Unit's Proposed Bonds or Lease Must Be Reviewed by the City, Town, or County Fiscal Body

Sec. 20.5. (a) This section applies to the governing body of a taxing unit unless a majority of the governing body is comprised of officials who are elected to serve on the governing body. For purposes of this section, an individual who qualifies to be appointed to a governing body or serves on a governing body because of the individual's status as an elected official of another taxing unit shall be treated as an official who was not elected to serve on the governing body.(b) As used in this section, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, except that the term does not include:(1) a school corporation; or(2) an entity whose tax levies are subject to review and modification by a city-county legislative body under IC 36-3-6-9.(c) If:(1) the assessed valuation of a taxing unit is entirely contained within a city or town; or(2) the assessed valuation of a taxing unit is not entirely contained within a city or town but the taxing unit was originally established by the city or town;the governing body of the taxing unit may not issue bonds or enter into a lease payable in whole or in part from property taxes unless it obtains the approval of the city or town fiscal body.(d) However, in the case of a public library that is subject to this section and is described in subsection (c), the public library may not issue bonds or enter into a lease payable in whole or in part from property taxes unless it obtains the approval of the county fiscal body, rather than the city or town fiscal body, if more than fifty percent (50%) of the parcels of real property within the jurisdiction of the public library are located outside the city or town. The requirement that the public library must obtain the approval of the county fiscal body (rather than the city or town fiscal body) if more than fifty percent (50%) of the parcels of real property within the jurisdiction of the public library are located outside the city or town does not apply to the issuance of bonds or the execution of a lease:(1) for which a decision or preliminary determination was made under IC 6-1.1-20 before December 31, 2010; or(2) that is approved by the city or town fiscal body or the county fiscal body before December 31, 2010.(e) This subsection applies to a taxing unit not described in subsection (c) or (d). The governing body of the taxing unit may not issue bonds or enter into a lease payable in whole or in part from property taxes unless it obtains the approval of the county fiscal body in the county where the taxing unit has the most net assessed valuation.As added by P.L.146-2008, SEC.164. Amended by P.L.182-2009(ss), SEC.125; P.L.113-2010, SEC.30.
IN Code § 6-1.1-17-20.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-20.6. Reporting the City, Town, or County Fiscal Body That Receives a Public Library's Proposed Budget to the Indiana State Library; Declaratory Judgment

Sec. 20.6. (a) Each public library shall identify the applicable city, town, or county fiscal body that receives a public library's proposed budget as provided in section 20.3(c) or 20.3(d) of this chapter.(b) Not later than October 1, 2020, a public library shall report the applicable city, town, or county fiscal body identified under subsection (a) to the Indiana state library. The report submitted to the state library must contain:(1) the name of the public library;(2) the appropriate fiscal body of a city, town, or county to review a library budget under section 20.3(c) or 20.3(d) of this chapter; and(3) after adoption by the respective board, the signatures of the public library board president and the appropriate fiscal body president.The Indiana state library shall provide the information submitted to the Indiana state library under this subsection to the department of local government finance by not later than November 1, 2020.(c) If a fiscal body, other than the fiscal body identified by the public library under subsection (a), objects to the public library's determination under subsection (a), the objecting fiscal body may submit a formal objection to:(1) the Indiana state library;(2) the public library; and(3) the fiscal body identified under subsection (a) by the public library.(d) If a public library:(1) is unable to identify the applicable fiscal body under subsection (a);(2) does not complete the reporting requirements established in subsection (b); or(3) has a formal objection filed under subsection (c) against the public library's fiscal body designation under subsection (a);the public library shall file an original action seeking a declaratory judgment in a court with jurisdiction to identify the appropriate fiscal body. The public library shall file a copy of the declaratory judgment with the Indiana state library within thirty (30) days of the court's entry of judgment.(e) The Indiana state library shall provide the information submitted to the Indiana state library under subsection (b) to the department of local government finance by not later than November 1, 2020.(f) If there is a change in the territory of the public library:(1) the public library shall submit a report under subsection (b) to the Indiana state library not later than October 1; and(2) the Indiana state library shall report the information under subsection (b) to the department of local government finance not later than November 1;in the year the change in territory becomes effective. Subsections (c) and (d) apply to the public library and to any fiscal body that objects to the public library's designation under subsection (a).As added by P.L.88-2020, SEC.3.
IN Code § 6-1.1-17-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-21. Powers and Duties of City Controller in Consolidated City

Sec. 21. Notwithstanding any other law, in a county having a consolidated city, the city controller of the consolidated city has all the powers and shall perform all the duties assigned to county auditors under this chapter related to the fixing and reviewing of budgets, tax rates, and tax levies.As added by P.L.227-2005, SEC.6.
IN Code § 6-1.1-17-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-22. Operating Balance in Debt Service Fund

Sec. 22. (a) In determining the amount of the levy for a debt service fund for a budget year, the maximum amount allowed for an operating balance in the debt service fund is the sum of the maximum allowable operating balance for each debt included in the debt service fund. The maximum allowable operating balance for an individual debt shall be calculated as follows:(1) For debt originally incurred after June 30, 2014, the lesser of:(A) fifteen percent (15%) of the budget estimate for the debt for the year after the budget year; or(B) the debt payment to be made in the first six (6) months of the year after the budget year.(2) For debt originally incurred before July 1, 2014, the lesser of:(A) fifty percent (50%) of the budget estimate for the debt for the year after the budget year; or(B) the debt payment to be made in the first six (6) months of the year after the budget year.If debt is refinanced, the date the refinanced debt was originally incurred, and not the date that the refinancing is closed, is the date to be used for purposes of this subsection.(b) For purposes of IC 6-1.1-20.6-9.5, the property taxes allowed for an operating balance in the debt service fund under this section may not be construed as an increase in a political subdivision's property tax levy to make up for a reduction in property tax collections resulting from the application of credits under IC 6-1.1-20.6.As added by P.L.120-2014, SEC.2. Amended by P.L.148-2015, SEC.16.
IN Code § 6-1.1-18-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-1. Budget, Tax Rate, and Tax Levy; Exceeding Amount Published

Sec. 1. Except as provided in IC 6-1.1-17-16(i), when fixing a budget, tax rate, and tax levy under IC 6-1.1-17-5, the officers of a political subdivision may not fix a budget or tax levy which exceeds the amount published by the political subdivision. The portion of a budget or tax levy which exceeds the published amount is void.[Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.33-1994, SEC.2; P.L.149-2016, SEC.24.
IN Code § 6-1.1-18-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-2. Maximum State Tax Rate

Sec. 2. (a) Before January 1, 2009, the state may not impose a combined ad valorem property tax rate on tangible property that exceeds the sum of the ad valorem property tax rates permitted under IC 4-9.1-1-8, IC 15-1.5-7-3 (before July 1, 2008), and IC 15-13-8-3 (after June 30, 2008, and before January 1, 2009). The state tax rate is not subject to review by county boards of tax adjustment or county auditors.(b) Except as permitted under IC 4-9.1-1-8 to repay notes issued to meet casual deficits in state revenue, the state may not impose an ad valorem property tax rate on tangible property after December 31, 2008.(c) This section does not apply to political subdivisions of the state.[Pre-1975 Property Tax Recodification Citation: 6-1-46-1 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.81; P.L.224-2007, SEC.17; P.L.146-2008, SEC.165; P.L.1-2010, SEC.26.
IN Code § 6-1.1-18-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-3. Maximum Political Subdivision Tax Rate

Sec. 3. (a) Except as provided in subsection (b), the sum of all tax rates for all political subdivisions imposed on tangible property within a political subdivision may not exceed:(1) forty-one and sixty-seven hundredths cents ($0.4167) on each one hundred dollars ($100) of assessed valuation in territory outside the corporate limits of a city or town; or(2) sixty-six and sixty-seven hundredths cents ($0.6667) on each one hundred dollars ($100) of assessed valuation in territory inside the corporate limits of a city or town.(b) The proper officers of a political subdivision shall fix tax rates which are sufficient to provide funds for the purposes itemized in this subsection. The portion of a tax rate fixed by a political subdivision shall not be considered in computing the tax rate limits prescribed in subsection (a) if that portion is to be used for one (1) of the following purposes:(1) To pay the principal or interest on a funding, refunding, or judgment funding obligation of the political subdivision.(2) To pay the principal or interest upon:(A) an obligation issued by the political subdivision to meet an emergency which results from a flood, fire, pestilence, war, or any other major disaster; or(B) a note issued under IC 36-2-6-18, IC 36-3-4-22, IC 36-4-6-20, or IC 36-5-2-11 to enable a city, town, or county to acquire necessary equipment or facilities for municipal or county government.(3) To pay the principal or interest upon an obligation issued in the manner provided in:(A) IC 6-1.1-20-3 (before its repeal);(B) IC 6-1.1-20-3.1 through IC 6-1.1-20-3.2; or(C) IC 6-1.1-20-3.5 through IC 6-1.1-20-3.6.(4) To pay a judgment rendered against the political subdivision.(c) Except as otherwise provided in IC 6-1.1-19 (before January 1, 2009), IC 6-1.1-18.5, IC 20-45 (before January 1, 2009), or IC 20-46, a county auditor or the department of local government finance may review the portion of a tax rate described in subsection (b) only to determine if it exceeds the portion actually needed to provide for one (1) of the purposes itemized in that subsection.[Pre-1975 Property Tax Recodification Citations: 6-1-46-3; 6-1-46-6.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.73-1983, SEC.10; P.L.16-1986, SEC.3; P.L.37-1988, SEC.7; P.L.36-1994, SEC.2; P.L.25-1995, SEC.27; P.L.273-1999, SEC.53; P.L.273-1999, SEC.54; P.L.90-2002, SEC.160; P.L.224-2003, SEC.84; P.L.2-2006, SEC.41; P.L.224-2007, SEC.18; P.L.146-2008, SEC.166; P.L.1-2010, SEC.27; P.L.233-2015, SEC.17; P.L.257-2019, SEC.48.
IN Code § 6-1.1-18-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-4. Appropriations Not to Exceed Budget

Sec. 4. Except as otherwise provided in this chapter, the proper officers of a political subdivision shall appropriate funds in such a manner that the expenditures for a year do not exceed its budget for that year as finally determined under this article.[Pre-1975 Property Tax Recodification Citation: 6-1-46-9.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-18-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-6. Transfer of Money From One Budget Classification to Another

Sec. 6. (a) The proper officers of a political subdivision may transfer money from one major budget classification to another within a department or office if:(1) they determine that the transfer is necessary;(2) the transfer does not require the expenditure of more money than the total amount set out in the budget as finally determined under this article; and(3) the transfer is made at a regular public meeting and by proper ordinance or resolution.(b) A transfer may be made under this section without notice and without the approval of the department of local government finance.[Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.57-1991, SEC.2; P.L.90-2002, SEC.162; P.L.173-2003, SEC.7 and P.L.256-2003, SEC.16.
IN Code § 6-1.1-18-6.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-6.5. Volunteer Firefighting Purposes; Expenditures

Sec. 6.5. Monies raised by taxes levied by a political subdivision and budgeted for volunteer firefighting contracts and purposes, if appropriated and spent by that political subdivision, shall be appropriated and spent for those purposes only.As added by Acts 1979, P.L.58, SEC.1.
IN Code § 6-1.1-18-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-7. Insurance Funds; Appropriations

Sec. 7. Notwithstanding the other provisions of this chapter, the fiscal officer of a political subdivision may appropriate funds received from a person (as defined in IC 6-1.1-1-10) if:(1) the funds are received as a result of damage to property of the political subdivision; and(2) the funds are appropriated for the purpose of repairing or replacing the damaged property.However, this section applies only if the funds are in fact expended to repair or replace the property within the twelve (12) month period after they are 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.173-2003, SEC.8; P.L.164-2019, SEC.2.
IN Code § 6-1.1-18-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18. Limitations on Property Tax Rates and Appropriations|6-1.1-18-7.5. Appropriation of State and Federal Grant Funds

Sec. 7.5. Notwithstanding any other law, the appropriating body of a political subdivision may appropriate any funds received as a grant from the state or the federal government without using the additional appropriation procedures under section 5 of this chapter, if the funds are provided or designated by the state or the federal government as a reimbursement of an expenditure made by the political subdivision.As added by P.L.15-2005, SEC.1.