Indiana Code
Chapter 8. Supplemental County Levy; Dearborn County
20-45-8-24. Duty; Levy of Countywide Tax; Amount

Sec. 24. (a) The board of county commissioners shall levy a tax rate on all the real and taxable personal property in the county that is sufficient to raise the total of the entitlements in the same manner as other county property tax rates are levied.
(b) If the board of county commissioners fails in any calendar year to levy the tax rate required by this chapter, the department of local government finance shall certify the amount of the tax levy to the county auditor. The certified rate shall be the tax for the calendar year. The tax shall be collected and received by the county treasurer in the same manner as other county property taxes are collected.
[Pre-2006 Recodification Citation: 21-2-13-7 part.]
As added by P.L.2-2006, SEC.168.