Indiana § 6-1.1-18.5-7 Civil taxing units not subject to levy limits; department of local
government finance review; inapplicability

Indiana Statutes

§ 6-1.1-18.5-7 — Civil taxing units not subject to levy limits; department of local government finance review; inapplicability

Indiana § 6-1.1-18.5-7

Art. 1.1PROPERTY TAXES

Ch. 18.5Civil Government Property Tax Controls

This text of Indiana § 6-1.1-18.5-7 (Civil taxing units not subject to levy limits; department of local government finance review; inapplicability) 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 § 6-1.1-18.5-7 (2026).

Text

(a)A civil taxing unit is not subject to the levy limits imposed by section 3 of this chapter for an ensuing calendar year if the civil taxing unit did not adopt an ad valorem property tax levy for the immediately preceding calendar year.

(b)If under subsection (a) a civil taxing unit is not subject to the levy limits imposed under section 3 of this chapter for an ensuing calendar year, the civil taxing unit shall, before June 30 of the immediately preceding year, refer its proposed budget, ad valorem property tax levy, and property tax rate for the ensuing calendar year to the department of local government finance. The department of local government finance shall make a final determination of the civil taxing unit's budget, ad valorem property tax levy, and property tax rate for the en

Free access — add to your briefcase to read the full text and ask questions with AI

(a) A civil taxing unit is not subject to the
levy limits imposed by section 3 of this chapter for an ensuing calendar
year if the civil taxing unit did not adopt an ad valorem property tax
levy for the immediately preceding calendar year.
(b) If under subsection (a) a civil taxing unit is not subject to the
levy limits imposed under section 3 of this chapter for an ensuing
calendar year, the civil taxing unit shall, before June 30 of the
immediately preceding year, refer its proposed budget, ad valorem
property tax levy, and property tax rate for the ensuing calendar year to
the department of local government finance. The department of local
government finance shall make a final determination of the civil taxing
unit's budget, ad valorem property tax levy, and property tax rate for the
ensuing calendar year. However, a civil taxing unit may not impose a
property tax levy for an ensuing calendar year if the unit did not exist
as of January 1 of the immediately preceding year.
(c) This subsection does not apply to an ad valorem property tax
levy imposed by a civil taxing unit for fire protection services within
a fire protection territory under IC 36-8-19. In determining a budget, ad
valorem property tax levy, and property tax rate under subsection (b),
the department shall consider the effect of a property tax levy on a local
income tax distribution to the civil taxing unit under IC 6-3.6-6.

Legislative History

As added by P.L.73-1983, SEC.1. Amended by P.L.25-1995, SEC.28; P.L.90-2002, SEC.163; P.L.224-2007, SEC.21; P.L.146-2008, SEC.170; P.L.182-2009(ss), SEC.126; P.L.203-2016, SEC.8; P.L.159-2020, SEC.32.