reglab/statecodes huggingface dataset:
2023 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.
2023 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 3-11-6
IC 8-10-5
IC 8-16-3
IC 8-16-3.1
IC 8-22-3
IC 14-27-6
IC 14-33-21
IC 16-22-5
IC 16-22-8
IC 36-8-8-14.2
IC 36-8-14
IC 36-9-4
IC 36-9-14
IC 36-9-14.5
IC 36-9-15
IC 36-9-15.5
IC 36-9-16
IC 36-9-17
IC 36-9-26
IC 36-9-27
IC 36-10-3
IC 36-10-4
IC 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-18. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-10.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1992, SEC.59; P.L.36-1994, SEC.1; P.L.55-1997, SEC.1. Repealed by P.L.273-1999, SEC.66.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18. Limitations on Property Tax Rates and Appropriations › 6-1.1-18-13. Repealed

[Pre-2006 Education Finance Recodification Citations: subsection (a) formerly 21-2-15-11(b); subsection (b) formerly 21-2-15-11(c); subsection (c) formerly 21-2-15-11(d).]
As added by P.L.2-2006, SEC.44. Amended by P.L.219-2007, SEC.53. Repealed by P.L.137-2012, SEC.32.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-1. Definitions

Note: This version of section effective until 1-1-2024. See also following version of this section, effective 1-1-2024.
Sec. 1. As used in this chapter:
"Ad valorem property tax levy for an ensuing calendar year" means the total property taxes imposed by a civil taxing unit for current property taxes collectible in that ensuing calendar year.
"Civil taxing unit" means any taxing unit except a school corporation.
"Maximum permissible ad valorem property tax levy for the preceding calendar year" means, for purposes of determining a maximum permissible ad valorem property tax levy under section 3 of this chapter for property taxes imposed for an assessment date after January 15, 2011, the term means the civil taxing unit's maximum permissible ad valorem property tax levy for the calendar year immediately preceding the ensuing calendar year, as that levy was determined under section 3 of this chapter (regardless of whether the taxing unit imposed the entire amount of the maximum permissible ad valorem property tax levy in the immediately preceding year).
"Taxable property" means all tangible property that is subject to the tax imposed by this article and is not exempt from the tax under IC 6-1.1-10 or any other law. For purposes of sections 2 and 3 of this chapter, the term "taxable property" is further defined in section 6 of this chapter.
As added by P.L.73-1983, SEC.1. Amended by P.L.198-2001, SEC.51; P.L.1-2004, SEC.21 and P.L.23-2004, SEC.22; P.L.154-2006, SEC.46; P.L.1-2010, SEC.28; P.L.113-2010, SEC.31; P.L.124-2011, SEC.1; P.L.197-2016, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-1-b. Definitions

Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024.
Sec. 1. As used in this chapter:
"Ad valorem property tax levy for an ensuing calendar year" means the total property taxes imposed by a civil taxing unit for current property taxes collectible in that ensuing calendar year. However, if a township elects to establish both a township firefighting levy and a township emergency services levy under IC 36-8-13-4(b)(2), the township firefighting levy and township emergency services levy shall be combined and considered as a single levy for purposes of this chapter.
"Civil taxing unit" means any taxing unit except a school corporation.
"Maximum permissible ad valorem property tax levy for the preceding calendar year" means, for purposes of determining a maximum permissible ad valorem property tax levy under section 3 of this chapter for property taxes imposed for an assessment date after January 15, 2011, the civil taxing unit's maximum permissible ad valorem property tax levy for the calendar year immediately preceding the ensuing calendar year, as that levy was determined under section 3 of this chapter (regardless of whether the taxing unit imposed the entire amount of the maximum permissible ad valorem property tax levy in the immediately preceding year).
"Taxable property" means all tangible property that is subject to the tax imposed by this article and is not exempt from the tax under IC 6-1.1-10 or any other law. For purposes of sections 2 and 3 of this chapter, the term "taxable property" is further defined in section 6 of this chapter.
As added by P.L.73-1983, SEC.1. Amended by P.L.198-2001, SEC.51; P.L.1-2004, SEC.21 and P.L.23-2004, SEC.22; P.L.154-2006, SEC.46; P.L.1-2010, SEC.28; P.L.113-2010, SEC.31; P.L.124-2011, SEC.1; P.L.197-2016, SEC.13; P.L.236-2023, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-4.5. Levy Adjustment for Transfer of Duties Between Assessors

Sec. 4.5. The department of local government finance shall adjust the maximum permissible ad valorem tax levy of each county and township to reflect any transfer of duties between assessors under IC 36-2-15-5 or IC 36-6-5-2 (repealed).
As added by P.L.219-2007, SEC.54. Amended by P.L.1-2010, SEC.29.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-5. Repealed

As added by P.L.73-1983, SEC.1. Amended by P.L.267-2003, SEC.1. Repealed by P.L.172-2011, SEC.161.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-6. Taxable Property; Assessed Value

Sec. 6. For purposes of STEP THREE of section 3 of this chapter, the assessed value of taxable property is the assessed value of that property as determined by the department of local government finance in fixing the civil taxing unit's budget, levy, and rate for the applicable calendar year, excluding deductions allowed under IC 6-1.1-12 or IC 6-1.1-12.1.
As added by P.L.73-1983, SEC.1. Amended by P.L.44-1984, SEC.2; P.L.198-2001, SEC.54; P.L.3-2008, SEC.44; P.L.172-2011, SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-7. Civil Taxing Units Not Subject to Levy Limits; Department of Local Government Finance Review; Inapplicability

Sec. 7. (a) A civil taxing unit is not subject to the levy limits imposed by section 3 of this chapter for an ensuing calendar year if the civil taxing unit did not adopt an ad valorem property tax levy for the immediately preceding calendar year.
(b) If under subsection (a) a civil taxing unit is not subject to the levy limits imposed under section 3 of this chapter for an ensuing calendar year, the civil taxing unit shall, before June 30 of the immediately preceding year, refer its proposed budget, ad valorem property tax levy, and property tax rate for the ensuing calendar year to the department of local government finance. The department of local government finance shall make a final determination of the civil taxing unit's budget, ad valorem property tax levy, and property tax rate for the ensuing calendar year. However, a civil taxing unit may not impose a property tax levy for an ensuing calendar year if the unit did not exist as of January 1 of the immediately preceding year.
(c) This subsection does not apply to an ad valorem property tax levy imposed by a civil taxing unit for fire protection services within a fire protection territory under IC 36-8-19. In determining a budget, ad valorem property tax levy, and property tax rate under subsection (b), the department shall consider the effect of a property tax levy on a local income tax distribution to the civil taxing unit under IC 6-3.6-6.
As added by P.L.73-1983, SEC.1. Amended by P.L.25-1995, SEC.28; P.L.90-2002, SEC.163; P.L.224-2007, SEC.21; P.L.146-2008, SEC.170; P.L.182-2009(ss), SEC.126; P.L.203-2016, SEC.8; P.L.159-2020, SEC.32.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-8.1. Repealed

As added by P.L.218-2013, SEC.6. Amended by P.L.2-2014, SEC.21. Repealed by P.L.203-2016, SEC.9.
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. Exemption From Levy Limits; Major Bridge Fund

Sec. 9. 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 under IC 8-16-3.1. For purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit under 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 imposed under IC 8-16-3.1.
As added by P.L.73-1983, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-9.5. Application of Property Tax Levy Limits to Certain Port Authority Expenses

Sec. 9.5. (a) This section applies to civil taxing units located in a county having a population of more than one hundred twelve thousand (112,000) and less than one hundred twenty thousand (120,000).
(b) 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 under IC 8-10-5-17. For purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit under 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 imposed under IC 8-10-5-17.
As added by P.L.24-1984, SEC.5. Amended by P.L.12-1992, SEC.19; P.L.170-2002, SEC.20; P.L.119-2012, SEC.32; P.L.104-2022, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-9.7. Ad Valorem Property Tax; Computation

Sec. 9.7. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed under IC 12-20-24.
(b) For purposes of computing the ad valorem property tax levy limits imposed under section 3 of this chapter, a county's or township's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under the citations listed in subsection (a).
(c) Notwithstanding subsections (a) and (b), the ad valorem property tax levy limits imposed by section 3 of this chapter apply to property taxes imposed under IC 12-20-24 after December 31, 2008, to pay principal and interest on any short term loans obtained under IC 12-20 after December 31, 2008.
As added by P.L.45-1984, SEC.1. Amended by P.L.16-1986, SEC.4; P.L.2-1992, SEC.60; P.L.36-1994, SEC.3; P.L.52-1996, SEC.1; P.L.273-1999, SEC.55; P.L.224-2003, SEC.85; P.L.146-2008, SEC.172.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 18.5. Civil Government Property Tax Controls › 6-1.1-18.5-9.8. Exemption From Levy Limits of Certain Cumulative Fund Taxes; Estimate by the Department of Local Government Finance

Sec. 9.8. (a) For purposes of determining the property tax levy limit imposed on a city, town, or county under section 3 of this chapter, the city, town, or county's ad valorem property tax levy for a particular calendar year does not include an amount equal to the amount of ad valorem property taxes that would be first due and payable to the city, town, or county during the ensuing calendar year if the taxing unit imposed the maximum permissible property tax rate per one hundred dollars ($100) of assessed valuation that the civil taxing unit may impose for the particular calendar year under the authority of IC 36-9-14.5 (in the case of a county) or IC 36-9-15.5 (in the case of a city or town).
(b) Before July 15 of each year, the department of local government finance shall provide to each county, city, and town an estimate of the maximum permissible property tax rate per one hundred dollars ($100) of assessed valuation that the county, city, or town may impose for the ensuing year under IC 36-9-14.5 (in the case of a county) or IC 36-9-15.5 (in the case of a city or town).
As added by P.L.44-1984, SEC.3. Amended by P.L.5-1986, SEC.13; P.L.2-1993, SEC.55; P.L.1-1995, SEC.46; P.L.17-1995, SEC.5; P.L.25-1995, SEC.30; P.L.90-2002, SEC.165; P.L.219-2007, SEC.55; P.L.172-2011, SEC.38; P.L.112-2012, SEC.36; P.L.137-2012, SEC.33; P.L.13-2013, SEC.15; P.L.184-2016, SEC.15.