Indiana Code — Title 6 (Taxation)
IC 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.
Amendment history
As added by P.L.35-1990, SEC.9. Amended by P.L.36-2000, SEC.1; P.L.255-2013, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-18.5-7 · Civil taxing units not subject to levy limits;…
- 6-1.1-18.5-8 · Civil taxing unit bond and lease taxes not subject to…
- 6-1.1-18.5-8.1 · Repealed
- 6-1.1-18.5-9 · Exemption from levy limits; major bridge fund
- 6-1.1-18.5-9.5 · Application of property tax levy limits to certain…
- 6-1.1-18.5-9.7 · Ad valorem property tax; computation
- 6-1.1-18.5-9.8 · Exemption from levy limits of certain cumulative fund…
- 6-1.1-18.5-9.9 · Repealed
- 6-1.1-18.5-10 · Civil taxing unit levy limit exceptions related to…
- 6-1.1-18.5-10.1 · Repealed
- 6-1.1-18.5-10.2 · Taxes levied for township firefighting fund;…
- 6-1.1-18.5-10.3 · Levy limit on taxes by library board for capital…
- 6-1.1-18.5-10.4 · Levy limit on taxes imposed by township or…
- 6-1.1-18.5-10.5 · Civil taxing unit levy limit exceptions related to…
- 6-1.1-18.5-11 · Repealed
- 6-1.1-18.5-12 · Civil taxing unit appeal to department of local…
- 6-1.1-18.5-13 · Types of relief available to civil taxing unit in…
- 6-1.1-18.5-13.3 · Repealed
- 6-1.1-18.5-13.5 · Repealed
- 6-1.1-18.5-13.6 · Repealed
- 6-1.1-18.5-13.7 · Adjustment of certain maximum levies
- 6-1.1-18.5-13.8 · Expired
- 6-1.1-18.5-13.9 · Expired
- 6-1.1-18.5-14 · Department of local government finance correction of…
- 6-1.1-18.5-15 · Judicial review of department of local government…