Indiana Statutes
§ 6-1.1-18-2 — Maximum state tax rate
Indiana § 6-1.1-18-2
This text of Indiana § 6-1.1-18-2 (Maximum state tax rate) 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 § 6-1.1-18-2 (2026).
Text
(a)Before January 1, 2009, the state may not
impose a combined ad valorem property tax rate on tangible property
that exceeds the sum of the ad valorem property tax rates permitted
under IC 4-9.1-1-8, IC 15-1.5-7-3 (before July 1, 2008), and IC 15-13-8-3 (after June 30, 2008, and before January 1, 2009). The state
tax rate is not subject to review by county boards of tax adjustment or
county auditors.
(b)Except as permitted under IC 4-9.1-1-8 to repay notes issued to
meet casual deficits in state revenue, the state may not impose an ad
valorem property tax rate on tangible property after December 31,
2008.
(c)This section does not apply to political subdivisions of the state.
[Pre-1975 Property Tax Recodification Citation: 6-1-46-1
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended b
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Related
Griffin v. Department of Local Government Finance
765 N.E.2d 716 (Indiana Tax Court, 2002)
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-18-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-18-2.