§ 6-1.1-18.5-32 — Maximum permissible ad valorem property tax levy; Shelby County solid waste management district

Indiana § 6-1.1-18.5-32

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

Text

(a) This section applies only to the Shelby
County solid waste management district.
(b) The board of directors of the solid waste management district
may, upon approval by the county executive, submit a petition to the
department of local government finance for an increase in the solid
waste management district's maximum permissible ad valorem property
tax levy for property taxes due and payable in 2026. A petition must be
submitted not later than September 1, 2025.
(c) If a petition is submitted under subsection (b), the department of
local government finance shall increase the solid waste management
district's maximum permissible ad valorem property tax levy for
property taxes due and payable in 2026. The amount of the increase
under this section is equal to the difference between:
(1) the lesser of:
(A) the solid waste management district's maximum
permissible ad valorem property tax levy for property taxes first
due and payable in 2025; or
(B) the ad valorem property tax levy adopted for the solid waste
management district by the county fiscal body for property
taxes first due and payable in 2025; and
(2) the solid waste management district's ad valorem property tax
levy as certified by the department of local government finance
for property taxes first due and payable in 2025.
(d) The adjustment under this section is a temporary, one (1) time
increase to the solid waste management district's maximum permissible
ad valorem property tax levy.
(e) This section expires June 30, 2028.

Legislative History

As added by P.L.230-2025, SEC.47.