Indiana § 36-8-13-4.6 Maximum permissible property tax levy; adjustment where township
imposes levy to pay fire protection and emergency services expenses

Indiana Statutes

§ 36-8-13-4.6 — Maximum permissible property tax levy; adjustment where township imposes levy to pay fire protection and emergency services expenses

Indiana § 36-8-13-4.6

Title 36LOCAL GOVERNMENT

Art. 8PUBLIC SAFETY

Ch. 13Township Fire Protection and Emergency Services

This text of Indiana § 36-8-13-4.6 (Maximum permissible property tax levy; adjustment where township imposes levy to pay fire protection and emergency services expenses) 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 § 36-8-13-4.6 (2026).

Text

6.

(a)For townships and municipalities that elect to have the township provide fire protection and emergency services under section 3(b) of this chapter, the department of local government finance shall adjust each township's and each municipality's maximum permissible levy in the year following the year in which the change is elected, as determined under IC 6-1.1-18.5-3, to reflect the change from providing fire protection or emergency services under a contract between the municipality and the township to allowing the township to impose a property tax levy on the taxable property located within the corporate boundaries of each municipality. Each municipality's maximum permissible property tax levy shall be reduced by the amount of the municipality's property tax levy that was imposed by

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6. (a) For townships and municipalities that
elect to have the township provide fire protection and emergency
services under section 3(b) of this chapter, the department of local
government finance shall adjust each township's and each
municipality's maximum permissible levy in the year following the year
in which the change is elected, as determined under IC 6-1.1-18.5-3, to
reflect the change from providing fire protection or emergency services
under a contract between the municipality and the township to allowing
the township to impose a property tax levy on the taxable property
located within the corporate boundaries of each municipality. Each
municipality's maximum permissible property tax levy shall be reduced
by the amount of the municipality's property tax levy that was imposed
by the municipality to meet the obligations to the township under the
fire protection or emergency services contract. The township's
maximum permissible property tax levy shall be increased by the
product of:
(1) one and five-hundredths (1.05); multiplied by
(2) the amount the township received:
(A) in the year in which the change is elected; and
(B) as fire protection or emergency services contract payments
from all municipalities whose levy is decreased under this
section.
(b) For purposes of determining a township's or municipality's
maximum permissible ad valorem property tax levy under IC 6-1.1-18.5-3 for years following the first year after the year in which
the change is elected, a township's or municipality's maximum
permissible ad valorem property tax levy is the levy after the
adjustment made under subsection (a).