This text of Indiana § 12-20-21-3.2 (Separate township assistance benefits levy and township assistance
administration levy for certain townships) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
2.
(a)This section applies only to a township
if the township's township assistance property tax rate (as defined in IC 6-1.1-20.3-6.7(a)) for property taxes first due and payable in 2013 or
any year thereafter is more than the result of:
(1)the statewide average township assistance property tax rate (as
determined by the department of local government finance) for
property taxes first due and payable in the preceding year;
multiplied by
(b)Notwithstanding any other law, beginning with property taxes
first due and payable in the year following the year in which this
section first applies to the township, as provided in subsection (a), the
department of local government finance shall do the following in the
case of a township subject to this section:
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2. (a) This section applies only to a township
if the township's township assistance property tax rate (as defined in IC 6-1.1-20.3-6.7(a)) for property taxes first due and payable in 2013 or
any year thereafter is more than the result of:
(1) the statewide average township assistance property tax rate (as
determined by the department of local government finance) for
property taxes first due and payable in the preceding year;
multiplied by
(2) twelve (12).
(b) Notwithstanding any other law, beginning with property taxes
first due and payable in the year following the year in which this
section first applies to the township, as provided in subsection (a), the
department of local government finance shall do the following in the
case of a township subject to this section:
(1) Remove the township assistance property tax levy from the
maximum permissible ad valorem property tax levy for the
township's general fund.
(2) Require the township to separate its township assistance
property tax levy into the following two (2) property tax levies:
(A) A township assistance benefits property tax levy.
(B) A township assistance administration property tax levy.
(3) Calculate a separate maximum permissible ad valorem
property tax levy under IC 6-1.1-18.5 for each of the township's
property tax levies described in subdivision (2).
(c) The department of local government finance shall, for property
taxes first due and payable in the year following the year in which this
section first applies to the township, as provided in subsection (a),
determine the initial maximum permissible ad valorem property tax
levy under IC 6-1.1-18.5 for a township's township assistance
administration property tax levy.
(d) The initial maximum permissible ad valorem property tax levy
under IC 6-1.1-18.5 for a township's township assistance benefits
property tax levy for property taxes first due and payable in the year
following the year in which this section first applies to the township, as
provided in subsection (a), is equal to the amount determined in the
following STEPS:
STEP ONE: Determine the result of:
(A) the township's township assistance property tax levy for
property taxes first due and payable in the year in which this
section first applies to the township, as provided in subsection
(a); minus
(B) the result determined by the department of local
government finance for the township under subsection (c).
STEP TWO: Multiply the STEP ONE result by the maximum levy
growth quotient under IC 6-1.1-18.5-2 that is applicable to the
township for property taxes first due and payable in the year
following the year in which this section first applies to the
township, as provided in subsection (a).
(e) The maximum permissible ad valorem property tax levy for the
township's general fund shall be adjusted as determined in the
following STEPS:
STEP ONE: Multiply:
(A) the township's township assistance property tax levy for
property taxes first due and payable in the year in which this
section first applies to the township, as provided in subsection
(a); by
(B) the maximum levy growth quotient under IC 6-1.1-18.5-2
that is applicable to the township for property taxes first due
and payable in the year following the year in which this section
first applies to the township, as provided in subsection (a).
STEP TWO: Subtract the STEP ONE result from the maximum
permissible ad valorem property tax levy that would otherwise
apply for the township's general fund.
The adjustment under this subsection applies beginning with property
taxes first due and payable in the year following the year in which this
section first applies to the township, as provided in subsection (a).
(f) The property taxes collected from a township's township
assistance administration property tax levy:
(1) shall be deposited into a separate fund;
(2) shall be used only for the administration of township
assistance within the township; and
(3) shall not be used to pay township assistance to any person.
(g) The property taxes collected from a township's township
assistance benefits property tax levy:
(1) shall be deposited into a separate fund;
(2) shall be used only for the purpose of paying township
assistance to eligible recipients; and
(3) shall not be used to pay for the administration of township
assistance within the township.
(h) Except as provided in this section, references in the Indiana
Code to a township assistance property tax levy shall, in the case of a
township subject to this section, be considered a reference to the
township's township assistance benefits property tax levy and the
township's township assistance administration property tax levy.