Chapter 12 - STATE AND LOCAL PROPERTY TAX LEVIES

Section 10-12-NEW - [Newly enacted section not yet numbered] [Effective 7/1/2024]
Section 10-12-1 - Levy of state tax-Purposes covered by levy
Section 10-12-2 - Maximum state levy
Section 10-12-3 - Determination of rate of state levy-Certification and deduction of amounts available from other sources
Section 10-12-4 - Constitutional limitations on state levy to be observed
Section 10-12-5 - State treasurer to transfer sums to interest and debt service funds
Section 10-12-6 - [Repealed]
Section 10-12-7 - Local levies in specific amounts-Certification to county auditor-Change in levy after certification
Section 10-12-7.1 - [Repealed]
Section 10-12-7.2 - [Repealed]
Section 10-12-8 - Annual county levy for general purposes-Estimate of expenses as basis for levy
Section 10-12-9 - Purposes for levy of county taxes
Section 10-12-9.1 - [Repealed]
Section 10-12-9.2 - Levy for library purposes-Certain municipalities exempted
Section 10-12-10, 10-12-11 - [Repealed]
Section 10-12-12 - [Repealed]
Section 10-12-13 - County levy for maintenance, repair, and construction of roads and bridges-Reserve fund
Section 10-12-13.1 - Authorization of increased tax levy-Publication
Section 10-12-14 - Payment to municipalities from federal matching-aid levy
Section 10-12-15 - County highway and bridge reserve fund exempt from budget law
Section 10-12-16 - Use of unexpended balances in county road and bridge funds-Reversion to general fund prohibited
Section 10-12-17 - Use of general road and bridge funds for matching aid permitted
Section 10-12-18 - [Repealed]
Section 10-12-19, 10-12-20 - [Repealed]
Section 10-12-21 - Maximum county levy for all purposes
Section 10-12-21.1 - Levies in addition to limit
Section 10-12-22 - Obsolete
Section 10-12-23 - [Repealed]
Section 10-12-24, 10-12-25 - [Repealed]
Section 10-12-26 - Annual levy of organized township-Certification to county auditor
Section 10-12-27 - Township levy for bond interest and debt service fund-Surplus transferred to general fund
Section 10-12-28 - Maximum rate of township levy
Section 10-12-28.1 - Additional township levy for fire protection and emergency medical services
Section 10-12-28.2 - Authorization of tax levy for secondary road capital improvement fund
Section 10-12-29 - Annual school district levy-Report to county auditor-Spread against property
Section 10-12-30, 10-12-31 - [Repealed]
Section 10-12-31.1 - Adjusting level of assessment for school districts
Section 10-12-31.2 - [Repealed]
Section 10-12-31.3, 10-12-31.4 - [Repealed]
Section 10-12-32 - Maximum rate of levy in municipalities
Section 10-12-32.1 - Municipalities incorporated after January 1, 1984
Section 10-12-33 - [Repealed]
Section 10-12-34 - [Repealed]
Section 10-12-34.1 - Tax levies based on true and full valuation
Section 10-12-35 - Judgment levies exempt from limitations-Levies to pay bonds-Levies authorized by voters
Section 10-12-36 - Special election on tax levy exceeding limitations-Vote required for approval-Maximum excess
Section 10-12-37 - [Repealed]
Section 10-12-38 - Equalizing assessment of all property between counties
Section 10-12-39 - Equalizing assessment of land and structures on property between counties
Section 10-12-40 - Addition to or deduction from valuation of lands, municipal lots and structures on land between counties
Section 10-12-41 - Certification of percent added to or deducted from valuation of property
Section 10-12-42 - [Effective Until 7/1/2024] General fund-School district-Annual levy
Section 10-12-42 - [Effective 7/1/2024] General fund-School district-Annual levy
Section 10-12-42.1 - [Repealed]
Section 10-12-43 - Excess tax levy authorized for school districts-Vote by governing body-Announcement requirements-Referendum election
Section 10-12-43.1 - Excess tax levy-School district capital outlay fund-Restrictions
Section 10-12-44 - Tax abatement-Tax increment financing district-Discretionary formula-Additional revenue to be raised as compensation