Indiana § 36-2-1-4 Taxation; indebtedness existing in interested counties

Indiana Statutes

§ 36-2-1-4 — Taxation; indebtedness existing in interested counties

Indiana § 36-2-1-4

Title 36LOCAL GOVERNMENT

Art. 2GOVERNMENT OF COUNTIES GENERALLY

Ch. 1Division of State Into Counties

This text of Indiana § 36-2-1-4 (Taxation; indebtedness existing in interested counties) 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 § 36-2-1-4 (2026).

Text

If any indebtedness exists in either, both, or all
of the interested counties, the fiscal body of the county shall levy, from
year to year, a tax upon the detached territory, by such a rate on all the
taxable property in the detached district as is necessary to liquidate and
pay the indebtedness of the county from which the territory was
detached until the indebtedness is fully paid. The rate may not exceed
that levied on the county so indebted. The auditor of each of the
affected counties shall certify the rate so levied to the auditor of the
county to which the territory was attached. The auditor of the county to
which the territory was attached shall place that rate on the tax
duplicate of the auditor's own county, and the treasurer of that county
shall collect the tax, and, on demand o

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If any indebtedness exists in either, both, or all
of the interested counties, the fiscal body of the county shall levy, from
year to year, a tax upon the detached territory, by such a rate on all the
taxable property in the detached district as is necessary to liquidate and
pay the indebtedness of the county from which the territory was
detached until the indebtedness is fully paid. The rate may not exceed
that levied on the county so indebted. The auditor of each of the
affected counties shall certify the rate so levied to the auditor of the
county to which the territory was attached. The auditor of the county to
which the territory was attached shall place that rate on the tax
duplicate of the auditor's own county, and the treasurer of that county
shall collect the tax, and, on demand of the treasurer of the proper
county, shall pay over the revenue as other monies are paid out.
[Pre-Local Government Recodification Citation:
17-1-12-4.]
As added by Acts 1980, P.L.212, SEC.1. Amended by
P.L.127-2017, SEC.17.