Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-18.5-24 Department of local government finance estimates of
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maximum tax levies Sec. 24. (a) Before July 15 of each year, the department of local government finance shall provide to each taxing unit that levies property taxes an estimate of the maximum permissible property tax levies under section 3 of this chapter that will apply for the …
Ind. Code § 6-1.1-18.5-25 Levy limit applicable to municipalities with certain levels of
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growth in assessed value and population Sec. 25. (a) The ad valorem property tax levy limits imposed under section 3 of this chapter do not apply to a municipality in a year if all the following apply: (1) The percentage growth in the municipality's assessed value for the precedi…
Ind. Code § 6-1.1-18.5-26 Expired
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As added by P.L.180-2016, SEC.12. Expired 1-1-2019 by P.L.180-2016, SEC.12.
Ind. Code § 6-1.1-18.5-27 Town of Winfield; maximum levies
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Sec. 27. (a) This section applies only to the town of Winfield in Lake County. (b) Subject to subsection (c), the executive of a town described in subsection (a) may, after approval by the fiscal body of the town, and before August 1, 2021, submit a petition to the department of …
Ind. Code § 6-1.1-18.5-28 Sugar Creek Township Fire Protection District; maximum
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levies Sec. 28. (a) This section applies only to the Sugar Creek Township Fire Protection District in Vigo County. (b) Subject to subsection (c), the executive of a district described in subsection (a) may, after approval by the fiscal body of the district, and before August 1, 2…
Ind. Code § 6-1.1-18.5-29 Otter Creek Township; maximum levies
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Sec. 29. (a) This section applies only to the Otter Creek Township in Vigo County. (b) Subject to subsection (c), the executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2023, submit a petition to the de…
Ind. Code § 6-1.1-18.5-3 Maximum ad valorem property tax levy; formula
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Sec. 3. (a) A civil taxing unit may not impose an ad valorem property tax levy for an ensuing calendar year that exceeds the amount determined in the last STEP of the following STEPS: STEP ONE: Determine the civil taxing unit's maximum permissible ad valorem property tax levy for…
Ind. Code § 6-1.1-18.5-30 Howard County; maximum levies
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Sec. 30. (a) This section applies only to Howard County. (b) Subject to subsection (c), the executive of a county described in subsection (a) may, after approval by the fiscal body of the county, and before August 1, 2022, submit a petition to the department of local government f…
Ind. Code § 6-1.1-18.5-4 Repealed
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As added by P.L.73-1983, SEC.1. Repealed by P.L.172-2011, SEC.161.
Ind. Code § 6-1.1-18.5-4.5 Levy adjustment for transfer of duties between assessors
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Sec. 4.5. The department of local government finance shall adjust the maximum permissible ad valorem tax levy of each county and township to reflect any transfer of duties between assessors under IC 36-2-15-5 or IC 36-6-5-2 (repealed). As added by P.L.219-2007, SEC.54. Amended by…
Ind. Code § 6-1.1-18.5-5 Repealed
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As added by P.L.73-1983, SEC.1. Amended by P.L.267-2003, SEC.1. Repealed by P.L.172-2011, SEC.161.
Ind. Code § 6-1.1-18.5-6 Taxable property; assessed value
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Sec. 6. For purposes of STEP THREE of section 3 of this chapter, the assessed value of taxable property is the assessed value of that property as determined by the department of local government finance in fixing the civil taxing unit's budget, levy, and rate for the applicable c…
Ind. Code § 6-1.1-18.5-7 Civil taxing units not subject to levy limits; department of
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local 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 precedin…
Ind. Code § 6-1.1-18.5-8 Civil taxing unit bond and lease taxes not subject to levy
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limits; department of local government finance approval; exceptions; judicial review Sec. 8. (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 civil taxing unit if the civil taxing unit is commi…
Ind. Code § 6-1.1-18.5-8.1 Repealed
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As added by P.L.218-2013, SEC.6. Amended by P.L.2-2014, SEC.21. Repealed by P.L.203-2016, SEC.9.
Ind. Code § 6-1.1-18.5-9 Exemption from levy limits; major bridge fund
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Sec. 9. 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 8-16-3.1. For purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit under s…
Ind. Code § 6-1.1-18.5-9.5 Application of property tax levy limits to certain port
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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 secti…
Ind. Code § 6-1.1-18.5-9.7 Ad valorem property tax; computation
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Sec. 9.7. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed under IC 12-20-24. (b) For purposes of computing the ad valorem property tax levy limits imposed under section 3 of this chapter, a county'…
Ind. Code § 6-1.1-18.5-9.8 Exemption from levy limits of certain cumulative fund taxes;
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estimate by the department of local government finance Sec. 9.8. (a) For purposes of determining the property tax levy limit imposed on a city, town, or county under section 3 of this chapter, the city, town, or county's ad valorem property tax levy for a particular calendar year…
Ind. Code § 6-1.1-18.5-9.9 Repealed
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As added by P.L.272-2003, SEC.4. Amended by P.L.2-2006, SEC.45; P.L.146-2008, SEC.173. Repealed by P.L.137-2012, SEC.34.
Ind. Code § 6-1.1-20.2-1 "Board"
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Sec. 1. As used in this chapter, "board" refers to the state board of finance. As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-20.2-10 Deposit by board of loan payments
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Sec. 10. Whenever the board receives a payment on a loan made under this chapter, the board shall deposit the amount paid in the counter-cyclical revenue and economic stabilization fund. As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-20.2-11 Loan proceeds received not considered part of levy excess
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Sec. 11. The proceeds of a loan received by an eligible county under this chapter are not considered to be part of the ad valorem property tax levy actually collected by the eligible county for taxes first due and payable during a particular calendar year for the purpose of calcu…
Ind. Code § 6-1.1-20.2-12 Chapter constitutes complete authority for loans
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Sec. 12. The notes and the authorization, issuance, sale, and delivery of the notes are not subject to any general statute concerning obligations issued by the local governmental entity borrower. This chapter contains full and complete authority for the making of the loan, the au…
Ind. Code § 6-1.1-20.2-13 Treasurer of state payment of delinquent loan payments from
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eligible county funds held by state Sec. 13. Upon the failure of an eligible county to make any of the eligible county's payments on a loan granted under this chapter when due, the treasurer of state, upon being notified of the failure by the board, may pay the unpaid amount that…
Ind. Code § 6-1.1-20.2-14 Restriction on use of loans
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Sec. 14. Notwithstanding any other provision of this chapter, if an eligible county receives a loan under this chapter from the counter-cyclical revenue and economic stabilization fund (rainy day fund), the money must be used to replace voting equipment damaged by a flood and may…
Ind. Code § 6-1.1-20.2-2 "Eligible county"
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Sec. 2. As used in this chapter, "eligible county" refers to a county in which voting equipment has been damaged or destroyed in a natural disaster. As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-20.2-3 Eligible county may apply to board for loan
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Sec. 3. An eligible county, with the approval of the fiscal body of the eligible county, may apply to the board for a loan from the counter-cyclical revenue and economic stabilization fund. As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-20.2-4 Board determines terms of any loan after review by budget
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committee Sec. 4. Subject to this chapter, the board, after review by the budget committee, shall determine the terms of any loan made under this chapter. As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-20.2-5 Interest on loan
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Sec. 5. Interest may be imposed on the loan at a rate determined by the board. As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-20.2-6 Term of loan repayment; penalty
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Sec. 6. An eligible county receiving a loan under this chapter must repay the loan within seventy-two (72) months after the date on which the loan is made. No penalty may be imposed for repaying a loan before the term of the loan. As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-20.2-7 Disbursement of loan proceeds by board
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Sec. 7. The board may disburse in installments the proceeds of a loan made under this chapter. As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-20.2-8 Repayment of loan by eligible county from any revenue sources
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Sec. 8. An eligible county may repay a loan made under this chapter from any sources of revenue. As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-20.2-9 Obligation to repay loan not basis to obtain excessive tax levy
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Sec. 9. The obligation to repay a loan made under this chapter is not a basis for the eligible county to obtain an excessive tax levy. As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-20.3-1 "Distressed unit appeal board"
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Sec. 1. As used in this chapter, "board" refers to the distressed unit appeal board established by section 4 of this chapter. As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.201.
Ind. Code § 6-1.1-20.3-10 Petition for judicial review
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Sec. 10. A distressed political subdivision may petition the tax court for judicial review of a determination of the board under section 6.5 or 6.7 of this chapter. A school corporation may also petition the tax court for judicial review of a determination of the board under sect…
Ind. Code § 6-1.1-20.3-11 Court rules; procedure
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Sec. 11. The tax court shall adopt rules and procedures under which proceedings are heard and decided. As added by P.L.146-2008, SEC.210.
Ind. Code § 6-1.1-20.3-12 Burden of proof; findings of fact; grounds for relief
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Sec. 12. (a) The burden of demonstrating the invalidity of an action taken by the board is on the party to the judicial review proceeding asserting the invalidity. (b) The validity of an action taken by the distressed unit appeal board shall be determined in accordance with the s…
Ind. Code § 6-1.1-20.3-13 Petition for termination of distressed status; conditions for
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termination Sec. 13. (a) If an emergency manager of a distressed political subdivision files a petition with the board for termination of the political subdivision's status as a distressed political subdivision, the board shall conduct a public hearing on the question of whether …
Ind. Code § 6-1.1-20.3-14 Repealed
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As added by P.L.84-2014, SEC.7. Repealed by P.L.121-2016, SEC.16.
Ind. Code § 6-1.1-20.3-15 Requests for technical assistance from the board
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Sec. 15. (a) The executive of a political subdivision or a majority of the members of the fiscal body of a political subdivision may request technical assistance from the board in helping prevent the political subdivision from becoming a distressed political subdivision. The boar…
Ind. Code § 6-1.1-20.3-16 Distressed school corporations; governing body; employee
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reductions Sec. 16. (a) This section applies to a school corporation during the time the school corporation is a distressed political subdivision. (b) The governing body of the distressed political subdivision may not meet more often than once every six (6) months. This limit on …
Ind. Code § 6-1.1-20.3-17 Loans or advances from the common school fund; extension of
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term; establishment of a school improvement fund; expenditures; levy Sec. 17. (a) If the distressed unit appeal board delays or suspends, for a period determined by the board, any payments on loans or advances from the common school fund under section 6.8 of this chapter, the dis…
Ind. Code § 6-1.1-20.3-2 "Distressed political subdivision"
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Sec. 2. As used in this chapter, "distressed political subdivision" means a political subdivision designated as a distressed political subdivision under this chapter. As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.202; P.L.145-2012, SEC.3; P.L.234-2013, SEC.2; P.L…
Ind. Code § 6-1.1-20.3-3 "Political subdivision"
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Sec. 3. As used in this chapter, "political subdivision" has the meaning set forth in IC 36-1-2-13. As added by P.L.224-2007, SEC.36.
Ind. Code § 6-1.1-20.3-4 Board established; members
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Sec. 4. (a) The distressed unit appeal board is established. (b) The distressed unit appeal board consists of the following members: (1) The director of the office of management and budget or the director's designee. The director or the director's designee shall serve as chairper…
Ind. Code § 6-1.1-20.3-5 Staff duties; rules; funding; contracts
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Sec. 5. (a) The board may employ staff who shall serve at the pleasure of the board and carry out the administrative responsibilities assigned by the board. The board may delegate a specific duty, authority, or responsibility assigned to the board under this chapter to the staff.…
Ind. Code § 6-1.1-20.3-6 Petitions to the board; petition by treasurer of state
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Sec. 6. (a) The fiscal body and the executive of a political subdivision may jointly file a petition with the board seeking to have the political subdivision designated as a distressed political subdivision under this chapter. (b) The governing body or the superintendent of a sch…
Ind. Code § 6-1.1-20.3-6.5 Designation of distressed political subdivisions; annual review;
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notice Sec. 6.5. (a) After the board receives a petition concerning a political subdivision under section 6(a), 6(b)(2), or 6(c) of this chapter, the board may designate the political subdivision as a distressed political subdivision if at least one (1) of the following condition…
Ind. Code § 6-1.1-20.3-6.7 "Township assistance property tax rate"; designation of
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certain townships as distressed political subdivisions Sec. 6.7. (a) As used in this chapter, "township assistance property tax rate" means the property tax rate imposed for the payment of township assistance. In the case of a township that has a separately calculated maximum per…