Indiana § 6-1.1-18.5-1 Definitions

Indiana Statutes

§ 6-1.1-18.5-1 — Definitions

Indiana § 6-1.1-18.5-1

Art. 1.1PROPERTY TAXES

Ch. 18.5Civil Government Property Tax Controls

This text of Indiana § 6-1.1-18.5-1 (Definitions) 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 § 6-1.1-18.5-1 (2026).

Text

As used in this chapter:
"Ad valorem property tax levy for an ensuing calendar year" means
the total property taxes imposed by a civil taxing unit for current
property taxes collectible in that ensuing calendar year. However, if a
township elects to establish both a township firefighting levy and a
township emergency services levy under IC 36-8-13-4(c)(2), the
township firefighting levy and township emergency services levy shall
be combined and considered as a single levy for purposes of this
chapter.
"Civil taxing unit" means any taxing unit except a school
corporation.
"Maximum permissible ad valorem property tax levy for the
preceding calendar year" means, for purposes of determining a
maximum permissible ad valorem property tax levy under section 3 of
this chapter for property taxes im

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As used in this chapter:
"Ad valorem property tax levy for an ensuing calendar year" means
the total property taxes imposed by a civil taxing unit for current
property taxes collectible in that ensuing calendar year. However, if a
township elects to establish both a township firefighting levy and a
township emergency services levy under IC 36-8-13-4(c)(2), the
township firefighting levy and township emergency services levy shall
be combined and considered as a single levy for purposes of this
chapter.
"Civil taxing unit" means any taxing unit except a school
corporation.
"Maximum permissible ad valorem property tax levy for the
preceding calendar year" means, for purposes of determining a
maximum permissible ad valorem property tax levy under section 3 of
this chapter for property taxes imposed for an assessment date after
January 15, 2011, the civil taxing unit's maximum permissible ad
valorem property tax levy for the calendar year immediately preceding
the ensuing calendar year, as that levy was determined under section 3
of this chapter (regardless of whether the taxing unit imposed the entire
amount of the maximum permissible ad valorem property tax levy in
the immediately preceding year).
"Taxable property" means all tangible property that is subject to the
tax imposed by this article and is not exempt from the tax under IC 6-1.1-10 or any other law. For purposes of sections 2 and 3 of this
chapter, the term "taxable property" is further defined in section 6 of
this chapter.

Legislative History

As added by P.L.73-1983, SEC.1. Amended by P.L.198-2001, SEC.51; P.L.1-2004, SEC.21 and P.L.23-2004, SEC.22; P.L.154-2006, SEC.46; P.L.1-2010, SEC.28; P.L.113-2010, SEC.31; P.L.124-2011, SEC.1; P.L.197-2016, SEC.13; P.L.236-2023, SEC.30; P.L.136-2024, SEC.21.