Indiana § 36-10-4-27 Properties subject to special tax; lands subject to special assessment for
benefits; determination of benefits to all property in city

Indiana Statutes

§ 36-10-4-27 — Properties subject to special tax; lands subject to special assessment for benefits; determination of benefits to all property in city

Indiana § 36-10-4-27

Title 36LOCAL GOVERNMENT

Art. 10RECREATION, CULTURE, AND COMMUNITY

Ch. 4Parks Department in Certain Cities

This text of Indiana § 36-10-4-27 (Properties subject to special tax; lands subject to special assessment for benefits; determination of benefits to all property in city) 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.

Bluebook

Ind. Code § 36-10-4-27 (2026).

Text

(a)After final action of the board confirming the resolution in its original form, all property located within the corporate boundaries of the city is subject to a special tax to provide money to pay the total cost of acquiring land, of an improvement, or of both, including all necessary incidental expenses. The special tax constitutes the amount of benefits resulting to the property from the proceedings and shall be levied as provided in this chapter.

(b)If the board determines that any lots or parcels of land, exclusive of improvements, lying within two thousand (2,000) feet of either side of property to be acquired for a work of construction will incur a particular benefit because of proximity to the property to be acquired or the work of construction, the lots and parcels of land are

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(a) After final action of the board confirming
the resolution in its original form, all property located within the
corporate boundaries of the city is subject to a special tax to provide
money to pay the total cost of acquiring land, of an improvement, or of
both, including all necessary incidental expenses. The special tax
constitutes the amount of benefits resulting to the property from the
proceedings and shall be levied as provided in this chapter.
(b) If the board determines that any lots or parcels of land, exclusive
of improvements, lying within two thousand (2,000) feet of either side
of property to be acquired for a work of construction will incur a
particular benefit because of proximity to the property to be acquired
or the work of construction, the lots and parcels of land are subject to
a special assessment for benefits in addition to the benefits received by
them in common with all other property located in the city. The special
assessment shall be determined in accordance with this chapter, but the
total amount of the additional benefits assessed may not exceed
twenty-five percent (25%) of the total cost of acquiring land, of the
improvement, or of both.
(c) The total amount of additional benefits assessed and finally
confirmed or adjudged against lots and parcels of land, exclusive of
improvements, lying within two thousand (2,000) feet shall be
deducted from the total cost of acquiring new park land, of the
improvement, or of both. The balance of the total cost constitutes the
amount of the benefits resulting to all property in the city, with the
special tax levied only for the balance.
[Pre-Local Government Recodification Citations: 19-7-9-9
part; 19-7-30-21.]
As added by Acts 1981, P.L.309, SEC.111.