Taxing district; district considered municipal corporation; tax rate

Sec. 16. (a) All the real property within a fire protection district constitutes a taxing district for the purpose of levying taxes to pay for the construction, operation, and maintenance of district programs and facilities. A tax levied must be levied at a uniform rate upon all taxable property within the district. A fire protection district is a municipal corporation within the meaning of the Constitution of Indiana and all general statutes. (b) This subsection applies to a fire protection district established by an ordinance or a resolution adopted under this chapter after December 31, 2025. The district may not impose a tax rate on the taxable property within the district that exceeds forty cents ($0.40) per one hundred dollars ($100) of assessed valuation. [Pre-Local Government Recodification Citation: 19-1-45-18.] As added by Acts 1981, P.L.309, SEC.63. Amended by P.L.157-2026, SEC.273.