Indiana Code 36-8-19-7. Tax levy rate; different tax rates authorized; implementation of total tax rate levied over a number of years

Sec. 7. (a) A tax levied under this chapter may be levied at:

(1) a uniform rate upon all taxable property within the territory; or

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Terms Used In Indiana Code 36-8-19-7

fire protection district: means a fire protection district established under IC 36-8-11-4. See Indiana Code 36-8-19-1.7
Property: includes personal and real property. See Indiana Code 1-1-4-5
territory: refers to a fire protection territory established under this chapter. See Indiana Code 36-8-19-4

(2) different rates for the participating units included within the territory, so long as a tax rate applies uniformly to all of a unit’s or fire protection district‘s taxable property within the territory.

(b) If a uniform tax rate is levied upon all taxable property within a territory upon the formation of the territory, different tax rates may be levied for the participating units included within the territory in subsequent years.

(c) This subsection applies to a territory established by an ordinance or a resolution adopted under this chapter after December 31, 2022. A total tax rate levied under this chapter upon taxable property within a territory upon the formation of the territory may be implemented over a number of years, not exceeding five (5), and in a manner subject to review and approval by the department of local government finance.

As added by P.L.37-1994, SEC.3. Amended by P.L.240-2001, SEC.4; P.L.172-2011, SEC.160; P.L.255-2017, SEC.46; P.L.95-2022, SEC.8.

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