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Indiana Code — Title 6 (Taxation)

IC 6-1.1-18-2

Maximum state tax rate

Official textiga.in.govlast amended

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.

Amendment history

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.

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  12. 6-1.1-18-1 · Budget, tax rate, and tax levy; exceeding amount published
  13. 6-1.1-18-2 · Maximum state tax rate
  14. 6-1.1-18-3 · Maximum political subdivision tax rate
  15. 6-1.1-18-4 · Appropriations not to exceed budget
  16. 6-1.1-18-5 · Proposed additional appropriations; public hearing;
  17. 6-1.1-18-6 · Transfer of money from one budget classification to another
  18. 6-1.1-18-6.5 · Volunteer firefighting purposes; expenditures
  19. 6-1.1-18-7 · Insurance funds; appropriations
  20. 6-1.1-18-7.5 · Appropriation of state and federal grant funds
  21. 6-1.1-18-8 · Expenditure of state funds by political subdivisions;…
  22. 6-1.1-18-9 · Reappropriations from erroneous or excessive disbursements;
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  24. 6-1.1-18-11 · Conflicting provisions
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