(a)This section applies to the imposition of
property taxes in a county that:
(1)dissolves its county solid waste management district as
described in section 1(a) of this chapter; or
(2)withdraws from a joint solid waste management district and
determines that it will no longer be a member of a joint solid
waste management district or be designated as a county district as
described in section 2(a) of this chapter.
(b)The following apply to a county that dissolves its county solid
waste management district as described in section 1(a) of this chapter:
(1)Subject to the limitations of this subsection, the authority of
the county solid waste management district to impose property
taxes for purposes of this article is transferred to the county.
(2)For property taxes first due and payable
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(a) This section applies to the imposition of
property taxes in a county that:
(1) dissolves its county solid waste management district as
described in section 1(a) of this chapter; or
(2) withdraws from a joint solid waste management district and
determines that it will no longer be a member of a joint solid
waste management district or be designated as a county district as
described in section 2(a) of this chapter.
(b) The following apply to a county that dissolves its county solid
waste management district as described in section 1(a) of this chapter:
(1) Subject to the limitations of this subsection, the authority of
the county solid waste management district to impose property
taxes for purposes of this article is transferred to the county.
(2) For property taxes first due and payable in the first year in
which the county no longer has a county solid waste management
district, the department of local government finance shall
establish a separate solid waste management maximum
permissible ad valorem property tax levy for the county that is
equal to:
(A) the county solid waste management district's maximum
permissible ad valorem property tax levy for the last year in
which the county solid waste management district was in
existence; multiplied by
(B) the maximum levy growth quotient under IC 6-1.1-18.5-2
that applies to the determination of maximum permissible ad
valorem property tax levies for the first year in which the
county no longer has a county solid waste management district.
(3) Property taxes collected by the county under the property tax
levy authorized under this subsection may be used only for those
purposes for which a property tax levy imposed by a solid waste
management district under this article may be used.
(c) The following apply to a county that withdraws from a joint
district and determines that it will no longer be a member of a joint
district or be designated as a county district as described in section 2(a)
of this chapter:
(1) Subject to the limitations of this subsection, the county has the
authority to impose property taxes for purposes of this article.
(2) For property taxes first due and payable in the first year in
which the county is no longer a member of the joint district, the
department of local government finance shall establish a separate
solid waste management maximum permissible ad valorem
property tax levy for the county that is equal to:
(A) the joint solid waste management district's maximum
permissible property tax levy for the last year in which the
county was a member of the joint district; multiplied by
(B) a fraction equal to:
(i) the certified assessed valuation of the county for taxes
payable in the last year in which the county was a member of
the joint district; divided by
(ii) the certified assessed valuation of the joint solid waste
management district for taxes payable in the last year in
which the county was a member of the joint district;
multiplied by
(C) the maximum levy growth quotient under IC 6-1.1-18.5-2
that applies to the determination of maximum permissible ad
valorem property tax levies for the first year in which the
county is no longer a member of the joint district.
(3) For property taxes first due and payable in the first year in
which the county is no longer a member of the joint district, the
department of local government finance shall reduce the joint
solid waste management district's maximum permissible property
tax levy that would otherwise apply by the amount determined
under subdivision (2) for the withdrawing county.
(4) Property taxes collected by the county under the property tax
levy authorized under this subsection may be used only for those
purposes for which a property tax levy imposed by a solid waste
management district under this article may be used.