§ 13-21-3-15.5 — Appeal for additional levy

Indiana § 13-21-3-15.5

• Jurisdiction: Indiana
• Art. 21: SOLID WASTE MANAGEMENT DISTRICTS

Text

5. (a) A district may appeal to the
department of local government finance to have a property tax rate in
excess of the rate permitted by section 12 of this chapter. The appeal
may be granted if the district with respect to 2001 property taxes
payable in 2002:
(1) imposed the maximum property tax rate established under
section 12 of this chapter; and
(2) collected property tax revenue in an amount less than the
maximum permissible ad valorem property tax levy determined
for the district under IC 6-1.1-18.5.
(b) The procedure applicable to maximum levy appeals under IC 6-1.1-18.5 applies to an appeal under this section.
(c) An additional levy granted under this section may not exceed the
rate calculated to result in a property tax levy equal to the maximum
permissible ad valorem property tax levy determined for the district
under IC 6-1.1-18.5.
(d) The department of local government finance shall establish the
tax rate if a higher tax rate is permitted.

Legislative History

As added by P.L.178-2002, SEC.88. Amended by P.L.146-2008, SEC.423.