reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-9.9. Repealed

As added by P.L.272-2003, SEC.4. Amended by P.L.2-2006, SEC.45; P.L.146-2008, SEC.173. Repealed by P.L.137-2012, SEC.34.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-10. Civil Taxing Unit Levy Limit Exceptions Related to Community Mental Health Centers and Community Intellectual Disability and Other Developmental Disabilities Centers; Estimate by the Department of Local Government Finance

Sec. 10. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a civil taxing unit to be used to fund:
(1) community mental health centers under:
(A) IC 12-29-2-1.2, for only those civil taxing units that authorized financial assistance under IC 12-29-1 before 2002 for a community mental health center as long as the tax levy under this section does not exceed the levy authorized in 2002;
(B) IC 12-29-2-2 through IC 12-29-2-4; and
(C) IC 12-29-2-13; or
(2) community intellectual disability and other developmental disabilities centers under IC 12-29-1-1.
(b) For purposes of computing the ad valorem property tax levy limits imposed on a civil taxing unit by section 3 of this chapter, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include that part of the levy described in subsection (a).
(c) This subsection applies to property taxes first due and payable after December 31, 2008. Notwithstanding subsections (a) and (b) or any other law, any property taxes imposed by a civil taxing unit that are exempted by this section from the ad valorem property tax levy limits imposed by section 3 of this chapter may not increase annually by a percentage greater than the result of:
(1) the maximum levy growth quotient determined under section 2 of this chapter; minus
(2) one (1).
(d) Before July 15 of each year, the department of local government finance shall provide to each county an estimate of the maximum amount of property taxes imposed for community mental health centers or community intellectual disability and other developmental disabilities centers that are exempt from the levy limits for the ensuing year.
As added by P.L.73-1983, SEC.1. Amended by P.L.2-1992, SEC.61; P.L.24-1997, SEC.4; P.L.78-2004, SEC.2; P.L.146-2008, SEC.174; P.L.182-2009(ss), SEC.128; P.L.112-2012, SEC.37; P.L.117-2015, SEC.3; P.L.184-2016, SEC.16; P.L.76-2018, SEC.1; P.L.159-2020, SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-10.1. Repealed

As added by P.L.58-1988, SEC.1. Amended by P.L.98-2004, SEC.71; P.L.146-2008, SEC.175. Repealed by P.L.184-2016, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-10.2. Taxes Levied for Township Firefighting Fund; Treatment in Computation of Levy Limit

Sec. 10.2. For purposes of determining the property tax levy limit imposed on a township under section 3 of this chapter, the township ad valorem property tax levy for a particular calendar year does not include the amount, if any, of ad valorem property taxes that would be first due and payable to the township during the ensuing calendar year under the authority of IC 36-8-13-4. The amount of ad valorem property taxes levied by the township under the authority of IC 36-8-13-4 shall, for purposes of the property tax levy limits imposed under section 3 of this chapter, be treated as if that levy were made by a separate civil taxing unit.
As added by P.L.343-1989(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-10.3. Levy Limit on Taxes by Library Board for Capital Projects Fund; Exemption

Sec. 10.3. (a) This subsection does not apply to property taxes first due and payable after December 31, 2008. The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a library board for a capital projects fund under IC 36-12-12. However, the maximum amount that is exempt from the levy limits under this section may not exceed the property taxes that would be raised in the ensuing calendar year with a property tax rate of one and thirty-three hundredths cents ($0.0133) per one hundred dollars ($100) of assessed valuation.
(b) This subsection does not apply to property taxes first due and payable after December 31, 2008. For purposes of computing the ad valorem property tax levy limit imposed on a library board under section 3 of this chapter, the library board's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 36-12-12 that is exempt from the ad valorem property tax levy limits under subsection (a).
As added by P.L.35-1990, SEC.8. Amended by P.L.6-1997, SEC.83; P.L.1-2005, SEC.88; P.L.231-2005, SEC.1; P.L.146-2008, SEC.176.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-10.4. Levy Limit on Taxes Imposed by Township or Reorganized Unit That Includes a Township; Exemption

Sec. 10.4. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a township or a fire protection district under IC 36-8-14.
(b) For purposes of computing the ad valorem property tax levy limit imposed on a township or a fire protection district under section 3 of this chapter, the township's or the fire protection district's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 36-8-14.
(c) In the case of a reorganization under IC 36-1.5 that includes a township and another political subdivision:
(1) the ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to any of the ad valorem property taxes imposed by the reorganized political subdivision under IC 36-8-14; and
(2) for purposes of computing the ad valorem property tax levy limit imposed on the reorganized political subdivision under section 3 of this chapter, the reorganized political subdivision's ad valorem property tax levy for a particular calendar year does not include any part of the levy imposed under IC 36-8-14;
notwithstanding section 9.8 of this chapter.
As added by P.L.35-1990, SEC.9. Amended by P.L.36-2000, SEC.1; P.L.255-2013, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-11. Repealed

As added by P.L.73-1983, SEC.1. Amended by P.L.69-1983, SEC.11; P.L.6-1997, SEC.84; P.L.90-2002, SEC.166; P.L.224-2007, SEC.23; P.L.146-2008, SEC.178. Repealed by P.L.182-2009(ss), SEC.467.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-13.5. Repealed

As added by P.L.60-1986, SEC.2. Amended by P.L.12-1992, SEC.21; P.L.25-1995, SEC.32; P.L.90-2002, SEC.168; P.L.224-2007, SEC.26; P.L.182-2009(ss), SEC.132; P.L.119-2012, SEC.34. Repealed by P.L.203-2016, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-13.6. Repealed

As added by P.L.178-2002, SEC.28. Amended by P.L.224-2007, SEC.27; P.L.146-2008, SEC.181; P.L.182-2009(ss), SEC.133. Repealed by P.L.203-2016, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-13.7. Adjustment of Certain Maximum Levies

Sec. 13.7. (a) Notwithstanding any other provision of this chapter, Fairfield Township in Tippecanoe County may request that the department of local government finance make an adjustment to the township's maximum permissible property tax levy.
(b) The amount of the requested adjustment may not exceed one hundred thirty thousand dollars ($130,000) for each year.
(c) For a township that made a request for an adjustment in an amount not exceeding the limit prescribed by subsection (b), the department of local government finance shall make the adjustment a permanent adjustment to the township's maximum permissible ad valorem property tax levy.
As added by P.L.172-2011, SEC.40. Amended by P.L.166-2014, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-14. Department of Local Government Finance Correction of Certain Levy and Rate Errors

Sec. 14. (a) The department of local government finance may order a correction of any advertising error, mathematical error, or error in data made at the local level for any calendar year if the department finds that the error affects the determination of the limitations established by section 3 or 25 of this chapter, as applicable, or the tax rate or levy of a civil taxing unit. The department of local government finance may on its own initiative correct such an advertising error, mathematical error, or error in data for any civil taxing unit.
(b) A correction made under subsection (a) for a prior calendar year shall be applied to the civil taxing unit's levy limitations, rate, and levy for the ensuing calendar year to offset any cumulative effect that the error caused in the determination of the civil taxing unit's levy limitations, rate, or levy for the ensuing calendar year.
As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.169; P.L.224-2007, SEC.28; P.L.146-2008, SEC.182; P.L.182-2009(ss), SEC.134; P.L.159-2020, SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-15. Judicial Review of Department of Local Government Finance Correction of Certain Levy and Rate Errors

Sec. 15. (a) The department of local government finance, upon making a finding under section 13 or 14 of this chapter, shall enter an order setting forth its final determination.
(b) A civil taxing unit may petition for judicial review of the final determination made by the department of local government finance under subsection (a). The action must be taken to the tax court under IC 6-1.1-15 in the same manner that an action is taken to appeal a final determination of the Indiana board. The petition must be filed in the tax court not more than forty-five (45) days after the department enters its order under subsection (a).
As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.170; P.L.256-2003, SEC.19; P.L.224-2007, SEC.29; P.L.146-2008, SEC.183; P.L.182-2009(ss), SEC.135.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-20. Exemption From Levy Limits; Local Airport Authorities

Sec. 20. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a local airport authority under IC 8-22-3-25 for a cumulative building fund.
(b) For purposes of computing the ad valorem property tax levy limits imposed on a civil taxing unit by section 3 of this chapter, a local airport authority's ad valorem property tax levy for a calendar year does not include that part of its levy that is levied under IC 8-22-3-25 for a cumulative building fund.
As added by P.L.19-1994, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-21. Civil Taxing Unit's Determination That Levy Limits Do Not Apply to Taxes to Repay Certain Rainy Day Fund Loans

Sec. 21. (a) A civil taxing unit may determine that the ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to all or part of the ad valorem property taxes imposed to repay a loan under either or both of the following:
(1) IC 6-1.1-21.3.
(2) IC 6-1.1-21.9.
(b) This subsection applies to a civil taxing unit or school corporation located in Lake County that has received or is receiving a loan under IC 6-1.1-22.1. The ad valorem property tax levy limits imposed in section 3 of this chapter do not apply to all or part of the ad valorem property taxes imposed to repay a loan under IC 6-1.1-22.1 for the ensuing calendar year if:
(1) the civil taxing unit or school corporation provides to the department the information the department considers necessary to determine the amount of ad valorem property taxes imposed to repay the loan in the ensuing calendar year; and
(2) the information described in subdivision (1) is provided to the department not later than December 1 of the year preceding the ensuing calendar year.
As added by P.L.114-2006, SEC.1. Amended by P.L.182-2009(ss), SEC.138; P.L.236-2023, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-22.5. Gary Sanitary District

Sec. 22.5. (a) The department of local government finance shall increase the maximum permissible ad valorem property tax levy of the city of Gary by four million nine hundred forty-four thousand nine hundred thirty dollars ($4,944,930). The adjustment made to the maximum permissible ad valorem property tax levy of the city of Gary under this subsection shall apply to property taxes first due and payable after December 31, 2013.
(b) The department of local government finance shall decrease the maximum permissible ad valorem property tax levy for the general fund of the Gary Sanitary District to zero dollars ($0), and beginning with property taxes first due and payable after December 31, 2013, the Gary Sanitary District may not impose an ad valorem property tax levy for its general fund.
(c) Notwithstanding the deadlines specified in IC 6-1.1-17 or in any other law concerning the adoption of budgets, tax rates, and tax levies, the department of local government finance and the proper officers of the city of Gary and the Gary Sanitary District may adjust tax rates and tax levies as necessary to account for the changes to maximum permissible ad valorem property tax levies made by this section.
As added by P.L.230-2013, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-23. Adjustment of Certain Maximum Levies

Sec. 23. (a) This section applies to a county in which the county has contractually assumed from another political subdivision the responsibility of operating a public safety answering point.
(b) The fiscal bodies of a county and another political subdivision that are parties to a contract described in subsection (a) may jointly petition the department of local government finance to adjust the maximum permissible ad valorem property tax levies for the ensuing calendar year of the petitioning units as follows:
(1) To increase the county's maximum permissible ad valorem property tax levy for the ensuing calendar year by an amount not greater than the amount levied in the preceding calendar year by the petitioning political subdivision to pay expenses incurred to operate the public safety answering point.
(2) To decrease the maximum permissible ad valorem property tax levy for the ensuing calendar year of the petitioning political subdivision by an amount not greater than the amount that the petitioning political subdivision levied in the preceding calendar year to pay expenses incurred to operate the public safety answering point.
If such a petition is made to the department of local government finance in accordance with subdivisions (1) and (2), the department of local government finance shall adjust the levies for the petitioning units.
As added by P.L.157-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-23.2. Green Township in Hancock County; Petition to Increase Maximum Permissible Property Tax Levy

Sec. 23.2. (a) This section applies to Green Township in Hancock County.
(b) The executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2019, submit a petition to the department of local government finance requesting an increase in the maximum permissible ad valorem property tax levy for the township's general fund.
(c) If the executive of a township submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for the township's general fund for property taxes first due and payable after December 31, 2019, by an amount equal to the lesser of the following:
(1) Twenty-five thousand dollars ($25,000).
(2) The sum of the following:
(A) The amount necessary to make the maximum permissible ad valorem property tax levy for the township's general fund equal to the maximum permissible ad valorem property tax levy that would have applied to the township's general fund under section 3 of this chapter for property taxes first due and payable after December 31, 2019, if in each year, beginning in 2003 and ending in 2019, the township had imposed the maximum permissible ad valorem property tax levy for the township's general fund in each of those years (regardless of whether the township did impose the entire amount of the maximum permissible ad valorem property tax levy for the township's general fund).
(B) The amount necessary to make the maximum permissible ad valorem property tax levy under section 3 of this chapter for the township's firefighting fund under IC 36-8-13 equal to the maximum permissible ad valorem property tax levy under section 3 of this chapter that would have applied to the township's firefighting fund for property taxes first due and payable after December 31, 2019, if in each year, beginning in 2003 and ending in 2019, the township had imposed the maximum permissible ad valorem property tax levy for the township's firefighting fund in each of those years (regardless of whether the township did impose the entire amount of the maximum permissible ad valorem property tax levy for the township's firefighting fund).
As added by P.L.242-2015, SEC.4. Amended by P.L.257-2019, SEC.54.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-24. Department of Local Government Finance Estimates of Maximum Tax Levies

Sec. 24. (a) Before July 15 of each year, the department of local government finance shall provide to each taxing unit that levies property taxes an estimate of the maximum permissible property tax levies under section 3 of this chapter that will apply for the ensuing calendar year.
(b) The department's estimates shall, as necessary, provide guidance on calculating allowable adjustment to the maximum permissible property tax levies under section 3 of this chapter.
(c) The department's estimate under this section is not binding for the purposes of budget adoption by a taxing unit.
As added by P.L.184-2016, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-25. Levy Limit Applicable to Municipalities With Certain Levels of Growth in Assessed Value and Population

Sec. 25. (a) The ad valorem property tax levy limits imposed under section 3 of this chapter do not apply to a municipality in a year if all the following apply:
(1) The percentage growth in the municipality's assessed value for the preceding year compared to the year before the preceding year is at least two (2) times the maximum levy growth quotient determined under section 2 of this chapter for the preceding year.
(2) The municipality's population increased by at least one hundred fifty percent (150%) between the last two (2) decennial censuses. The computation of an increase of one hundred fifty percent (150%) under this subdivision shall be determined according to the last STEP of the following STEPS:
STEP ONE: Determine the municipality's population as tabulated following the first decennial census.
STEP TWO: Determine the municipality's population as tabulated following the second decennial census.
STEP THREE: Multiply the amount determined under STEP ONE by a factor of two and five-tenths (2.5).
STEP FOUR: Determine whether the population determined under STEP TWO is greater than or equal to the STEP THREE product.
(b) A municipality that meets all the requirements under subsection (a) may increase its ad valorem property tax levy in excess of the limits imposed under section 3 of this chapter by a percentage equal to the lesser of:
(1) the percentage growth in the municipality's assessed value for the preceding year compared to the year before the preceding year; or
(2) six percent (6%).
(c) A municipality's maximum levy growth that results from either annexation or the pass through of assessed value from a tax increment financing district may not be included for the purposes of determining a municipality's maximum levy growth under this section.
(d) This section applies to property tax levies imposed after December 31, 2016.
As added by P.L.180-2016, SEC.11. Amended by P.L.159-2020, SEC.39; P.L.236-2023, SEC.32.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-27. Town of Winfield; Maximum Levies

Sec. 27. (a) This section applies only to the town of Winfield in Lake County.
(b) Subject to subsection (c), the executive of a town described in subsection (a) may, after approval by the fiscal body of the town, and before August 1, 2021, submit a petition to the department of local government finance requesting an increase in the town's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2022.
(c) Before the fiscal body of the town may approve a petition under subsection (b), the fiscal body of the town must hold a public hearing on the petition. The fiscal body shall give notice of the public hearing under IC 5-3-1. At the public hearing, the fiscal body shall make available to the public the following:
(1) A fiscal plan describing the need for the increase to the levy and the expenditures for which the revenue generated from the increase to the levy will be used.
(2) A statement that the proposed increase will be a permanent increase to the town's maximum permissible ad valorem property tax levy.
(3) The estimated effect of the proposed increase on taxpayers.
(4) The anticipated property tax rates and levies for property taxes first due and payable in 2022.
(5) The anticipated impact on local income tax distributions to the town, compared to other political subdivisions in the county, for distributions made in 2023 and thereafter.
(6) The anticipated impact on excise tax distributions to the town, compared to other political subdivisions in the county, for distributions made in 2022 and thereafter.
After the fiscal body approves the petition, the town shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the town is also located.
(d) If the executive of the town submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for property taxes first due and payable in 2022 by not more than one million one hundred thousand dollars ($1,100,000).
(e) The town's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2022, as adjusted under this section, shall be used in the determination of the town's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2023 and thereafter.
(f) This section expires June 30, 2026.
As added by P.L.38-2021, SEC.34.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-28. Sugar Creek Township Fire Protection District; Maximum Levies

Sec. 28. (a) This section applies only to the Sugar Creek Township Fire Protection District in Vigo County.
(b) Subject to subsection (c), the executive of a district described in subsection (a) may, after approval by the fiscal body of the district, and before August 1, 2023, submit a petition to the department of local government finance requesting an increase in the district's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024.
(c) Before the fiscal body of the district may approve a petition under subsection (b), the fiscal body of the district shall hold a public hearing on the petition. The fiscal body shall give notice of the public hearing under IC 5-3-1. At the public hearing, the fiscal body shall make available to the public the following:
(1) A fiscal plan describing the need for the increase to the levy and the expenditures for which the revenue generated from the increase to the levy will be used.
(2) A statement that the proposed increase will be a permanent increase to the district's maximum permissible ad valorem property tax levy.
(3) The estimated effect of the proposed increase on taxpayers.
After the fiscal body approves the petition, the district shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the district is also located.
(d) If the executive of the district submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024 by not more than one hundred fifty thousand dollars ($150,000).
(e) The district's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024, as adjusted under this section, shall be used in the determination of the district's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxed first due and payable in 2025 and thereafter.
(f) This section expires June 30, 2028.
As added by P.L.174-2022, SEC.38. Amended by P.L.236-2023, SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-29. Otter Creek Township; Maximum Levies

Sec. 29. (a) This section applies only to the Otter Creek Township in Vigo County.
(b) Subject to subsection (c), the executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2023, submit a petition to the department of local government finance requesting an increase in the township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024.
(c) Before the fiscal body of the township may approve a petition under subsection (b), the fiscal body of the township shall hold a public hearing on the petition. The fiscal body shall give notice of the public hearing under IC 5-3-1. At the public hearing, the fiscal body shall make available to the public the following:
(1) A fiscal plan describing the need for the increase to the levy and the expenditures for which the revenue generated from the increase to the levy will be used.
(2) A statement that the proposed increase will be a permanent increase to the township's maximum permissible ad valorem property tax levy.
(3) The estimated effect of the proposed increase on taxpayers.
After the fiscal body approves the petition, the township shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the township is also located.
(d) If the executive of the township submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for property taxes first due and payable in 2023 by not more than one hundred thousand dollars ($100,000).
(e) The township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024, 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 2025 and thereafter.
(f) This section expires June 30, 2028.
As added by P.L.174-2022, SEC.39. Amended by P.L.236-2023, SEC.34.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-30. Howard County; Maximum Levies

Sec. 30. (a) This section applies only to Howard County.
(b) Subject to subsection (c), the executive of a county described in subsection (a) may, after approval by the fiscal body of the county, and before August 1, 2022, submit a petition to the department of local government finance requesting an increase in the county's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2023.
(c) Before the fiscal body of the county may approve a petition under subsection (b), the fiscal body of the county shall hold a public hearing on the petition. The fiscal body shall give notice of the public hearing under IC 5-3-1. At the public hearing, the fiscal body shall make available to the public the following:
(1) A fiscal plan describing the need for the increase to the levy and the expenditures for which the revenue generated from the increase to the levy will be used.
(2) A statement that the proposed increase will be a permanent increase to the township's maximum permissible ad valorem property tax levy.
(3) The estimated effect of the proposed increase on taxpayers.
After the fiscal body approves the petition, the county shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the county is also located.
(d) If the executive of the county submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for property taxes first due and payable in 2023 by not more than ninety-seven thousand two hundred and ninety-three dollars ($97,293).
(e) 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 this chapter.
(f) This section expires June 30, 2026.
As added by P.L.174-2022, SEC.40.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-1. "Appeal"

Sec. 1. As used in this chapter, "appeal" refers to an appeal taken or petition to the department of local government finance by or in respect of a school corporation under any of the following:
(1) IC 6-1.1-17.
(2) IC 20-43.
(3) IC 20-46-8.
[Pre-1975 Property Tax Recodification Citation: 6-1-67-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977(ss), P.L.3, SEC.1; Acts 1978, P.L.34, SEC.1; Acts 1979, P.L.208, SEC.7; P.L.20-1984, SEC.2; P.L.1-1991, SEC.39; P.L.1-1993, SEC.30; P.L.25-1995, SEC.33; P.L.2-1996, SEC.215; P.L.2-2006, SEC.46; P.L.146-2008, SEC.185; P.L.182-2009(ss), SEC.139; P.L.140-2018, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-1.5. Repealed

As added by Acts 1978, P.L.34, SEC.2. Amended by Acts 1979, P.L.208, SEC.8; Acts 1982, P.L.46, SEC.1; P.L.65-1985, SEC.17; P.L.24-1986, SEC.18; P.L.382-1987(ss), SEC.52; P.L.5-1988, SEC.43; P.L.345-1989(ss), SEC.1; P.L.51-1990, SEC.1; P.L.1-1991, SEC.40; P.L.240-1991(ss2), SEC.48; P.L.277-1993(ss), SEC.84; P.L.278-1993(ss), SEC.3; P.L.1-1994, SEC.26; P.L.38-1994, SEC.1; P.L.340-1995, SEC.41; P.L.30-1996, SEC.2; P.L.260-1997(ss), SEC.48; P.L.273-1999, SEC.129; P.L.291-2001, SEC.89; P.L.90-2002, SEC.173; P.L.224-2003, SEC.136; P.L.276-2003, SEC.1; P.L.1-2004, SEC.27 and P.L.23-2004, SEC.29; P.L.246-2005, SEC.60. Repealed by P.L.2-2006, SEC.199.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-1.6. Repealed

As added by Acts 1979, P.L.208, SEC.9. Amended by Acts 1981(ss), P.L.1, SEC.1. Repealed by P.L.65-1985, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-1.7. Repealed

As added by Acts 1980, P.L.43, SEC.2. Amended by P.L.64-1985, SEC.2; P.L.342-1989(ss), SEC.3; P.L.58-1991, SEC.1; P.L.41-1993, SEC.19; P.L.90-2002, SEC.174; P.L.23-2004, SEC.30 and P.L.1-2004, SEC.28. Repealed by P.L.2-2006, SEC.199.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-2. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-67-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977(ss), P.L.3, SEC.2; P.L.66-1985, SEC.1; P.L.90-2002, SEC.175; P.L.178-2002, SEC.29; P.L.23-2004, SEC.31. Repealed by P.L.2-2006, SEC.199.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-3. Department of Local Government Finance May Use Certain Powers to Revise, Change, or Increase Budget, Rate, or Levy of School Corporation

Sec. 3. When an appeal is taken to the department of local government finance, the department may exercise the powers described in IC 6-1.1-17 to revise, change, or increase the budget, tax levy, or tax rate of the appellant school corporation.
[Pre-1975 Property Tax Recodification Citation: 6-1-67-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.176; P.L.2-2006, SEC.47; P.L.146-2008, SEC.186; P.L.182-2009(ss), SEC.140.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-4. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-67-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.24; Acts 1977(ss), P.L.3, SEC.3; Acts 1978, P.L.34, SEC.3; Acts 1981, P.L.73, SEC.1; P.L.69-1983, SEC.6; P.L.66-1985, SEC.2; P.L.24-1986, SEC.19; P.L.3-1987, SEC.499; P.L.5-1989, SEC.75; P.L.52-1990, SEC.1; P.L.53-1990, SEC.1. Repealed by P.L.1-1991, SEC.41.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-4.1. Repealed

As added by P.L.1-1991, SEC.42. Amended by P.L.25-1995, SEC.34; P.L.6-1997, SEC.87; P.L.90-2002, SEC.177; P.L.2-2006, SEC.48. Repealed by P.L.182-2009(ss), SEC.467.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-4.5. Repealed

As added by P.L.1-1991, SEC.44. Amended by P.L.2-1997, SEC.19; P.L.90-2002, SEC.180; P.L.85-2002, SEC.1; P.L.66-2003, SEC.54; P.L.14-2004, SEC.184. Repealed by P.L.2-2006, SEC.199.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-4.7. Repealed

As added by P.L.1-1991, SEC.45. Amended by P.L.43-1992, SEC.2; P.L.1-1993, SEC.31; P.L.90-2002, SEC.182; P.L.1-2004, SEC.29 and P.L.23-2004, SEC.32. Repealed by P.L.2-2006, SEC.199.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-5. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-67-5.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.85-1987, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-5.1. Repealed

As added by P.L.36-1994, SEC.7. Amended by P.L.260-1997(ss), SEC.49; P.L.90-2002, SEC.184. Repealed by P.L.2-2006, SEC.199.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-5.3. Mathematical Errors in Data Affecting Levy; Correction

Sec. 5.3. The department of local government finance may correct mathematical errors in data for any school corporation.
As added by P.L.1-1991, SEC.47. Amended by P.L.90-2002, SEC.185; P.L.2-2006, SEC.49.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-5.4. Repealed

As added by P.L.25-1995, SEC.37. Amended by P.L.53-1996, SEC.1; P.L.90-2002, SEC.186. Repealed by P.L.2-2006, SEC.199.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-6. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-67-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.34, SEC.4; Acts 1979, P.L.31, SEC.3; P.L.20-1984, SEC.3; P.L.90-2002, SEC.187; P.L.1-2005, SEC.89. Repealed by P.L.2-2006, SEC.199.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-7. Tax Levy Not Invalid Because of Failure of the Department of Local Government Finance to Meet Time Limits; Judicial Review for School Corporation of Department's Action

Sec. 7. (a) A tax levy is not invalid because of the failure of the department of local government finance to complete its duties within the time or time limits provided by this chapter or any other law.
(b) Subject to this chapter, the department of local government finance may make any order that is consistent with IC 6-1.1-17.
(c) A school corporation may petition for judicial review of the final determination of the department of local government finance. The petition must be filed in the tax court not more than forty-five (45) days after the department enters its order.
[Pre-1975 Property Tax Recodification Citation: 6-1-67-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.24; P.L.90-2002, SEC.188; P.L.256-2003, SEC.20; P.L.2-2006, SEC.50; P.L.182-2009(ss), SEC.141.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-8. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-67-5.5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.44, SEC.1; P.L.41-1993, SEC.20; P.L.25-1995, SEC.38; P.L.90-2002, SEC.189; P.L.256-2003, SEC.21; P.L.1-2005, SEC.90. Repealed by P.L.2-2006, SEC.199.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-10. Repealed

As added by P.L.82-1989, SEC.1. Amended by P.L.12-1992, SEC.22; P.L.6-1997, SEC.88; P.L.90-2002, SEC.190. Repealed by P.L.2-2006, SEC.199.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 19. Public School Corporation Property Tax Controls › 6-1.1-19-10.5. Repealed

As added by P.L.291-2001, SEC.241. Amended by P.L.90-2002, SEC.191; P.L.224-2003, SEC.259. Repealed by P.L.2-2006, SEC.199.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-0.5. Project Cost; Exception for Donations

Sec. 0.5. (a) This section applies to a preliminary determination to issue bonds or enter into a lease made after June 30, 2013.
(b) In determining whether a project is a controlled project for purposes of this chapter and whether the petition and remonstrance process under sections 3.1 and 3.2 of this chapter or the referendum process under sections 3.5 and 3.6 of this chapter apply to the project, the cost of the project does not include expenditures for the project that will be paid from donations or other gifts:
(1) that are received by the political subdivision; and
(2) for which the political subdivision adopts an ordinance or resolution pledging that the donations or other gifts will be used exclusively for expenditures on the project's costs.
As added by P.L.218-2013, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-0.7. Project Costs for a Political Subdivision Located in Hamilton County; Exemption for Money Segregated for Use in the Project

Sec. 0.7. (a) This section applies only to a preliminary determination made after June 30, 2015, by a political subdivision located in Hamilton County, other than a school corporation, to issue bonds or enter into a lease.
(b) In determining whether a project is a controlled project for purposes of this chapter and whether the petition and remonstrance process under sections 3.1 and 3.2 of this chapter or the referendum process under sections 3.5 and 3.6 of this chapter apply to the project, the cost of the project for purposes of this chapter does not include the following:
(1) Any expenditures excluded under section 0.5 of this chapter (expenditures for the project that will be paid from donations or other gifts).
(2) Any expenditures that will be paid from money that has accumulated or has been deposited by the political subdivision in any fund of the political subdivision, if before the preliminary determination is made the political subdivision segregates the money for use in the project as provided in a capital improvement plan, a capital development plan, or a similar plan adopted by the political subdivision.
(c) The proper officers of a political subdivision, other than a school corporation, must include in the resolution or ordinance making a preliminary determination to issue bonds or enter into a lease a determination of that part of the total project cost that will be paid from sources described in subsection (b)(1) or (b)(2). The proper officers of the political subdivision must make the determination concerning the part of the total project cost that will be financed by the bonds or lease at a public hearing after proper notice under IC 5-3-1.
As added by P.L.203-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-1. "Bonds"

Sec. 1. For purposes of this chapter, the term "bonds" means any bonds or other evidences of indebtedness payable from property taxes, but does not include:
(1) notes representing loans under IC 36-2-6-18, IC 36-3-4-22, IC 36-4-6-20, or IC 36-5-2-11 which are payable within five (5) years after issuance;
(2) warrants representing temporary loans which are payable out of taxes levied and in the course of collection;
(3) a lease;
(4) obligations; or
(5) funding, refunding, or judgment funding bonds of political subdivisions.
[Pre-1975 Property Tax Recodification Citation: 6-1-46-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.37-1988, SEC.8; P.L.25-1995, SEC.39; P.L.146-2008, SEC.187.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-1.2. "Debt Service"

Sec. 1.2. As used in this chapter, "debt service" means principal of and interest on bonds. The term includes the repayment of an advance from the common school fund under IC 20-49-4-8.
As added by P.L.25-1995, SEC.41. Amended by P.L.2-2006, SEC.52.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-1.3. "Lease"

Sec. 1.3. As used in this chapter, "lease" means a lease by a political subdivision of any project with lease rentals payable from property taxes that are exempt from the levy limitations of IC 6-1.1-18.5 or (before January 1, 2009) IC 20-45-3.
As added by P.L.25-1995, SEC.42. Amended by P.L.2-2006, SEC.53; P.L.146-2008, SEC.189.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-1.4. "Lease Rentals"

Sec. 1.4. As used in this chapter, "lease rentals" means the payments required under a lease.
As added by P.L.25-1995, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-1.5. "Obligations"

Sec. 1.5. As used in this chapter, "obligations" refers to a contract or promise to pay of a political subdivision that would be considered a bond or lease under this chapter but for the fact that it is payable solely from funds other than property taxes.
As added by P.L.25-1995, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-1.6. "Property Taxes"

Sec. 1.6. As used in this chapter, "property taxes" means a property tax rate or levy to pay debt service or to pay lease rentals, but does not include taxes allocated for an allocation area under IC 6-1.1-39-5, IC 8-22-3.5-9, IC 36-7-14-39, IC 36-7-15.1-26, or IC 36-7-15.1-53.
As added by P.L.25-1995, SEC.45. Amended by P.L.102-1999, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-1.7. "Project"

Sec. 1.7. As used in this chapter, "project" means any project or purpose for which a political subdivision may issue bonds or enter into leases, including a sale-lease back of an existing building.
As added by P.L.25-1995, SEC.46.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 20. Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions › 6-1.1-20-1.8. "County Voter Registration Office"

Sec. 1.8. As used in this chapter, "county voter registration office" means the following:
(1) A board of registration established under IC 3-7-12 or by a county executive acting under IC 3-7-12.
(2) A board of elections and registration (as defined in IC 3-5-2-5.3).
(3) The office of the circuit court clerk of a county in which a board has not been established as described in subdivision (1) or (2).
As added by P.L.219-2007, SEC.58. Amended by P.L.170-2019, SEC.17.