Sec. 1. (a) All the real property in the district, except the property that is exempt under section 4 of this chapter, constitutes a taxing district for the purpose of levying special benefit taxes to pay for the following:
(1) The expenses of establishing the district.
(2) General preliminary and administrative expenses.
(3) The expenses of preparing the district plan.
(4) The expenses of putting the district plan into operation by constructing the necessary works.
(5) The expenses of operating and maintaining the district.
(b) The special tax:
(1) equals the amount of benefits received; and
(2) must be based on return for the benefits.
[Pre-1995 Recodification Citation: 13-3-3-59(a).]
As added by P.L.1-1995, SEC.26.
Structure Indiana Code
Title 14. Natural and Cultural Resources
Article 33. Conservancy Districts
Chapter 7. Payment of Expenses
14-33-7-0.1. Application of Certain Amendments to Chapter
14-33-7-1. Special Benefit Taxes
14-33-7-2. Water Supply, Treatment, and Distribution; Assessments; Tap-in Fees
14-33-7-3. Special Benefits Tax Rate
14-33-7-4. Property Exempt From Special Benefits Tax
14-33-7-6. Notice Costs and Court Costs
14-33-7-7. Costs of Establishing District; Loans and Advances
14-33-7-9. Amended District Plan; Expenses
14-33-7-10. Loans From Federal Agencies for Works of Improvement
14-33-7-11. Petition for Approval of Financial Commitments
14-33-7-12. District Plan to Include Federal Agency Agreements
14-33-7-13. Special Benefits Tax Levied Although District Plan Abandoned
14-33-7-15. County Auditor Issuing Warrants for Money