Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-1.1-18.5-7

Civil taxing units not subject to levy limits; department of local

Official textiga.in.govlast amended

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.

Amendment history

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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-1.1-18-32 · Expired
  2. 6-1.1-18-33 · Expired
  3. 6-1.1-18-34 · Dearborn County; school corporations; maximum levies
  4. 6-1.1-18-34.5 · Maximum property tax levy in Knox Township in Jay County
  5. 6-1.1-18.5-0.5 · "Nonconforming"; application
  6. 6-1.1-18.5-1 · Definitions
  7. 6-1.1-18.5-2 · Assessed value growth quotient
  8. 6-1.1-18.5-3 · Maximum ad valorem property tax levy; formula
  9. 6-1.1-18.5-4 · Repealed
  10. 6-1.1-18.5-4.5 · Levy adjustment for transfer of duties between…
  11. 6-1.1-18.5-5 · Repealed
  12. 6-1.1-18.5-6 · Taxable property; assessed value
  13. 6-1.1-18.5-7 · Civil taxing units not subject to levy limits;…
  14. 6-1.1-18.5-8 · Civil taxing unit bond and lease taxes not subject to…
  15. 6-1.1-18.5-8.1 · Repealed
  16. 6-1.1-18.5-9 · Exemption from levy limits; major bridge fund
  17. 6-1.1-18.5-9.5 · Application of property tax levy limits to certain…
  18. 6-1.1-18.5-9.7 · Ad valorem property tax; computation
  19. 6-1.1-18.5-9.8 · Exemption from levy limits of certain cumulative fund…
  20. 6-1.1-18.5-9.9 · Repealed
  21. 6-1.1-18.5-10 · Civil taxing unit levy limit exceptions related to…
  22. 6-1.1-18.5-10.1 · Repealed
  23. 6-1.1-18.5-10.2 · Taxes levied for township firefighting fund;…
  24. 6-1.1-18.5-10.3 · Levy limit on taxes by library board for capital…
  25. 6-1.1-18.5-10.4 · Levy limit on taxes imposed by township or…
Full table of contents →