Indiana Code — Title 6 (Taxation)
IC 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.
Amendment history
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.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-18.5-0.5 · "Nonconforming"; application
- 6-1.1-18.5-1 · Definitions
- 6-1.1-18.5-2 · Assessed value growth quotient
- 6-1.1-18.5-3 · Maximum ad valorem property tax levy; formula
- 6-1.1-18.5-4 · Repealed
- 6-1.1-18.5-4.5 · Levy adjustment for transfer of duties between…
- 6-1.1-18.5-5 · Repealed
- 6-1.1-18.5-6 · Taxable property; assessed value
- 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- 6-1.1-18.5-8.1 · Repealed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- 6-1.1-18.5-9.9 · Repealed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- 6-1.1-18.5-10.1 · Repealed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- 6-1.1-18.5-11 · Repealed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…