§ 6-1.1-18.5-19 — Levy limit on taxes for township firefighting fund

Indiana § 6-1.1-18.5-19

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 18.5: Civil Government Property Tax Controls

Text

Note: This version of section effective until 1-1-2028. See also
following version of this section, effective 1-1-2028.
Sec. 19. (a) If a township levied an ad valorem
property tax levy for a township firefighting fund under IC 36-8-13-4
for calendar year 1989, the maximum permissible ad valorem property
tax levy that will apply to the township's firefighting fund under section
3 of this chapter for calendar year 1990 is the amount determined in
STEP FIVE of the following STEPS:
STEP ONE: Determine the part of the township's ad valorem
property tax levy for calendar year 1989 that was dedicated to the
township firefighting fund.
STEP TWO: If the township incurred any loans or bonded
indebtedness to pay for fire protection or emergency services
during the period from January 1, 1987, through December 31,
1989 (excluding loans or bonded indebtedness used to purchase
firefighting apparatus or equipment or housing), determine the
number of calendar years during that period in which the
township incurred the loans or bonded indebtedness.
STEP THREE: Calculate the quotient of:
(A) the total amounts of loans or bonded indebtedness incurred
by the township for fire protection and emergency services
during the period from January 1, 1987, through December 31,
1989 (excluding loans or bonded indebtedness used to purchase
firefighting apparatus or equipment or housing); divided by
(B) the number determined in STEP TWO.
STEP FOUR: Add the result determined in STEP ONE to the
result determined in STEP THREE.
STEP FIVE: Calculate the maximum ad valorem property tax levy
that would result from making the calculations contained in
section 3 of this chapter as those calculations apply to the
township, using the result obtained in STEP FOUR for the civil
taxing unit's maximum permissible ad valorem property tax levy
for the preceding calendar year under section 3(a) or 3(b) of this
chapter, whichever applies to the township.
If the amount determined under this subsection is substantially lower
than the township's normal expenditure patterns for fire protection and
emergency services (excluding the expenditures for the purchase of
firefighting apparatus or equipment or housing), the township may
appeal to the local government tax control board for an increase in the
1990 maximum permissible ad valorem property tax levy for its
township firefighting fund. In considering the appeal, the local
government tax control board shall consider other sources of revenue
used by the township during calendar year 1989 to fund fire protection
and emergency services that are also available for such funding in 1990
and thereafter and the board shall also consider any other relevant
factors.
(b) If a township did not have a township firefighting fund under IC 36-8-13-4 for calendar year 1989, but appropriated funds for fire
protection or emergency services for that calendar year, the township's
maximum ad valorem property tax levy that will apply to the township's
firefighting fund under section 3 of this chapter for calendar year 1990
is the amount determined in STEP FIVE of the following STEPS:
STEP ONE: Determine the amount that the township appropriated
from its general fund for fire protection and emergency services
(excluding appropriations for the purchase of firefighting
apparatus or equipment or housing).
STEP TWO: If the township incurred any loans or bonded
indebtedness to pay for fire protection or emergency services
during the period from January 1, 1987, through December 31,
1989 (excluding loans or bonded indebtedness used to purchase
firefighting apparatus or equipment or housing), determine the
number of calendar years during that period in which the
township incurred the loans or bonded indebtedness.
STEP THREE: Calculate the quotient of:
(A) the total amounts of loans or bonded indebtedness incurred
by the township for fire protection and emergency services
during the period from January 1, 1987, through December 31,
1989 (excluding loans or bonded indebtedness used to purchase
firefighting apparatus or equipment or housing); divided by
(B) the number determined in STEP TWO.
STEP FOUR: Add the result of STEP ONE to the result of STEP
THREE.
STEP FIVE: Calculate the maximum ad valorem property tax levy
that would result from making the calculations contained in
section 3 of this chapter, as those calculations apply to the
township, using the result obtained in STEP FOUR for the civil
taxing unit's maximum permissible ad valorem property tax levy
for the preceding calendar year under section 3(a) or 3(b) of this
chapter, whichever applies to the township.
If the amount determined under this subsection is substantially lower
than the township's normal expenditure patterns for fire protection and
emergency services (excluding the expenditures for the purchase of
firefighting apparatus or equipment or housing), the township may
appeal to the local government tax control board for an increase in its
1990 maximum permissible levy for its township firefighting fund. In
considering the appeal, the local government tax control board shall
consider other sources of revenue used by the township during calendar
year 1989 to fund fire protection and emergency services that are also
available for such funding in 1990 and thereafter and the board shall
also consider any other relevant factors.
(c) If for calendar year 1989:
(1) a township had a township firefighting fund under IC 36-8-13-4 but did not have an ad valorem property tax levy for
that fund; or
(2) a township did not have a township firefighting fund and
appropriated no money for fire protection or emergency services;
the township's maximum permissible ad valorem property tax levy for
its township firefighting fund shall be determined under section 7 of
this chapter in the calendar year in which the township first establishes
such a levy.

Legislative History

As added by P.L.343-1989(ss), SEC.2.