§ 36-8-15-19 — Operational funding; ad valorem property tax; funding by local income tax distribution in lieu of property tax; election by ordinance; adjustment of property tax limits; reduction of tax of units joining or withdrawing from district

Indiana § 36-8-15-19

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 8: PUBLIC SAFETY
• Ch. 15: Public Safety Communications Systems and Computer

Text

(a) This subsection applies to a county that
has a population of more than two hundred thousand (200,000) and less
than two hundred fifty thousand (250,000). For the purpose of raising
money to fund the operation of the district, the county fiscal body may
impose, for property taxes first due and payable during each year after
the adoption of an ordinance establishing the district, an ad valorem
property tax levy on property within the district. The property tax rate
for that levy may not exceed five cents ($0.05) on each one hundred
dollars ($100) of assessed valuation.
(b) This subsection applies to a county having a consolidated city.
The county fiscal body may elect to fund the operation of the district
from part of the certified distribution, if any, that the county is to
receive during a particular calendar year under IC 6-3.6-9. To make
such an election, the county fiscal body must adopt an ordinance before
November 1 of the immediately preceding calendar year. The county
fiscal body must specify in the ordinance the amount of the certified
distribution that is to be used to fund the operation of the district. If the
county fiscal body adopts such an ordinance, it shall immediately send
a copy of the ordinance to the county auditor.
(c) Subject to subsections (d), (e), and (f), if an ordinance or
resolution is adopted changing the territory covered by the district or
the number of public agencies served by the district, the department of
local government finance shall, for property taxes first due and payable
during the year after the adoption of the ordinance, adjust the
maximum permissible ad valorem property tax levy limits of the
district and the units participating in the district.
(d) If a unit by ordinance or resolution joins the district or elects to
have its public safety agencies served by the district, the department of
local government finance shall reduce the maximum permissible ad
valorem property tax levy of the unit for property taxes first due and
payable during the year after the adoption of the ordinance or
resolution. The reduction shall be based on the amount budgeted by the
unit for public safety communication services in the year in which the
ordinance was adopted. If such an ordinance or resolution is adopted,
the district shall refer its proposed budget, ad valorem property tax
levy, and property tax rate for the following year to the department of
local government finance, which shall review and set the budget, levy,
and rate as though the district were covered by IC 6-1.1-18.5-7.
(e) If a unit by ordinance or resolution withdraws from the district
or rescinds its election to have its public safety agencies served by the
district, the department of local government finance shall reduce the
maximum permissible ad valorem property tax levy of the district for
property taxes first due and payable during the year after the adoption
of the ordinance or resolution. The reduction shall be based on the
amounts being levied by the district within that unit. If such an
ordinance or resolution is adopted, the unit shall refer its proposed
budget, ad valorem property tax levy, and property tax rate for public
safety communication services to the department of local government
finance, which shall review and set the budget, levy, and rate as though
the unit were covered by IC 6-1.1-18.5-7.
(f) The adjustments provided for in subsections (c), (d), and (e) do
not apply to a district or unit located in a particular county if the county
fiscal body of that county does not impose an ad valorem property tax
levy under subsection (a) to fund the operation of the district.
(g) A county that has adopted an ordinance under section 1(3) of
this chapter may not impose an ad valorem property tax levy on
property within the district to fund the operation or implementation of
the district.

Legislative History

As added by P.L.225-1986, SEC.8. Amended by P.L.32-1986, SEC.9; P.L.6-1997, SEC.215; P.L.148-2007, SEC.9; P.L.195-2007, SEC.10; P.L.224-2007, SEC.131; P.L.3-2008, SEC.267; P.L.146-2008, SEC.784; P.L.182-2009(ss), SEC.440; P.L.119-2012, SEC.222; P.L.137-2012, SEC.122; P.L.197-2016, SEC.146; P.L.104-2022, SEC.202.