§ 36-8-19-13 — Withdrawal from territory; ordinance or resolution; effect of adoption

(a) If a unit or fire protection district elects
to withdraw from a fire protection territory established under this
chapter, the unit or fire protection district must after January 1 but
before April 1, adopt an ordinance (in the case of a county or
municipality) or a resolution (in the case of a township or fire
protection district) providing for the withdrawal. However, if one (1)
unit or fire protection district has adopted an ordinance or resolution
after January 1 and before April 1 to withdraw from the fire protection
territory, any remaining unit or fire protection district may also adopt
an ordinance or resolution to withdraw from the fire protection territory
before the later of:
(1) April 1; or
(2) the date occurring thirty (30) days after the date the first unit
or fire protection district adopted the ordinance or resolution to
withdraw from the fire protection territory.
An ordinance or resolution adopted under this section is effective
January 1 of the year immediately following the year in which the
ordinance or resolution is adopted.
(b) If an ordinance or a resolution is adopted under subsection (a),
for purposes of determining a unit's or fire protection district's
maximum permissible ad valorem property tax levy for the year
following the year in which the ordinance or resolution is adopted, the
unit or fire protection district receives a percentage of the territory's
maximum permissible ad valorem property tax levy equal to the
percentage of the assessed valuation that the unit or fire protection
district contributed to the territory in the year in which the ordinance
or resolution is adopted. The department of local government finance
shall adjust the territory's maximum permissible ad valorem property
tax levy to account for the unit's or fire protection district's withdrawal.
After the effective date of an ordinance or resolution adopted under
subsection (a), the unit or fire protection district may no longer impose
a tax rate for an equipment replacement fund under section 8.5 of this
chapter. The unit or fire protection district remains liable for the unit's
or fire protection district's share of any debt incurred under section 8.5
of this chapter.
(c) If a territory is dissolved, subsection (b) applies to the
determination of the maximum permissible ad valorem property tax
levy of each unit or fire protection district that formerly participated in
the territory.

Legislative History

As added by P.L.37-1994, SEC.3. Amended by P.L.326-1995, SEC.5; P.L.47-2007, SEC.6; P.L.203-2016, SEC.26; P.L.255-2017, SEC.52.