Chapter 18.5 - CIVIL GOVERNMENT PROPERTY TAX CONTROLS
- Section 6-1.1-18.5-0.5 - "Nonconforming"; application
- Section 6-1.1-18.5-1 - [Effective Until 7/1/2024] Definitions
- Section 6-1.1-18.5-1 - [Effective 7/1/2024] Definitions
- Section 6-1.1-18.5-2 - Assessed value growth quotient
- Section 6-1.1-18.5-3 - Maximum ad valorem property tax levy; formula
- Section 6-1.1-18.5-4 - [Repealed]
- Section 6-1.1-18.5-4.5 - Levy adjustment for transfer of duties between assessors
- Section 6-1.1-18.5-5 - [Repealed]
- Section 6-1.1-18.5-6 - Taxable property; assessed value
- Section 6-1.1-18.5-7 - Civil taxing units not subject to levy limits; department of local government finance review; inapplicability
- Section 6-1.1-18.5-8 - Civil taxing unit bond and lease taxes not subject to levy limits; department of local government finance approval; exceptions; judicial review
- Section 6-1.1-18.5-8.1 - [Repealed]
- Section 6-1.1-18.5-9 - Exemption from levy limits; major bridge fund
- Section 6-1.1-18.5-9.5 - Application of property tax levy limits to certain port authority expenses
- Section 6-1.1-18.5-9.7 - Ad valorem property tax; computation
- Section 6-1.1-18.5-9.8 - Exemption from levy limits of certain cumulative fund taxes; estimate by the department of local government finance
- Section 6-1.1-18.5-9.9 - [Repealed]
- Section 6-1.1-18.5-10 - Civil taxing unit levy limit exceptions related to community mental health centers and community intellectual disability and other developmental disabilities centers; estimate by the department of local government finance
- Section 6-1.1-18.5-10.1 - [Repealed]
- Section 6-1.1-18.5-10.2 - Taxes levied for township firefighting fund; treatment in computation of levy limit
- Section 6-1.1-18.5-10.3 - Levy limit on taxes by library board for capital projects fund; exemption
- Section 6-1.1-18.5-10.4 - Levy limit on taxes imposed by township or reorganized unit that includes a township; exemption
- Section 6-1.1-18.5-10.5 - Civil taxing unit levy limit exceptions related to fire protection territories; levy growth limitation; department of local government finance determination of budget, rate, and levy for civil taxing unit that joins fire protection territory; maximum period to implement total tax rate for certain fire protection territory participating units
- Section 6-1.1-18.5-11 - [Repealed]
- Section 6-1.1-18.5-12 - [Effective Until 7/1/2024] Civil taxing unit appeal to department of local government finance for relief from levy limits; department procedure and summons for appearance or production of books and records
- Section 6-1.1-18.5-12 - [Effective 7/1/2024] Civil taxing unit appeal to department of local government finance for relief from levy limits; department procedure and summons for appearance or production of books and records
- Section 6-1.1-18.5-13 - Types of relief available to civil taxing unit in appeal for relief from levy limits
- Section 6-1.1-18.5-13.3 - [Repealed]
- Section 6-1.1-18.5-13.5 - [Repealed]
- Section 6-1.1-18.5-13.6 - [Repealed]
- Section 6-1.1-18.5-13.7 - Adjustment of certain maximum levies
- Section 6-1.1-18.5-13.8 - Expired
- Section 6-1.1-18.5-13.9 - Expired
- Section 6-1.1-18.5-14 - Department of local government finance correction of certain levy and rate errors
- Section 6-1.1-18.5-15 - Judicial review of department of local government finance correction of certain levy and rate errors
- Section 6-1.1-18.5-16 - Civil taxing unit appeal to department of local government finance for relief from levy limits related to revenue shortfall related to erroneous assessed valuation
- Section 6-1.1-18.5-17 - Civil taxing unit levy excess fund; use of fund
- Section 6-1.1-18.5-18 - [Repealed]
- Section 6-1.1-18.5-19 - Levy limit on taxes for township firefighting fund
- Section 6-1.1-18.5-19.1 - Expired
- Section 6-1.1-18.5-20 - Exemption from levy limits; local airport authorities
- Section 6-1.1-18.5-21 - Civil taxing unit's determination that levy limits do not apply to taxes to repay certain rainy day fund loans
- Section 6-1.1-18.5-22.3 - Expired
- Section 6-1.1-18.5-22.5 - Gary sanitary district
- Section 6-1.1-18.5-23 - Adjustment of certain maximum levies
- Section 6-1.1-18.5-23.2 - Green Township in Hancock County; petition to increase maximum permissible property tax levy
- Section 6-1.1-18.5-24 - Department of local government finance estimates of maximum tax levies
- Section 6-1.1-18.5-25 - Levy limit applicable to municipalities with certain levels of growth in assessed value and population
- Section 6-1.1-18.5-26 - Expired
- Section 6-1.1-18.5-27 - Town of Winfield; maximum levies
- Section 6-1.1-18.5-28 - Sugar Creek Township Fire Protection District; maximum levies
- Section 6-1.1-18.5-29 - Otter Creek Township; maximum levies
- Section 6-1.1-18.5-30 - Howard County; maximum levies
- Section 6-1.1-18-34 - Dearborn County; school corporations; maximum levies
- Section 6-1.1-18-34.5 - [Effective 7/1/2024]