Indiana Code
Chapter 19. Fire Protection Territories
36-8-19-9. Avoidance of Duplication of Tax Levies; Preexisting Indebtedness

Sec. 9. (a) The department of local government finance, when approving a rate and levy fixed by the provider unit, shall verify that a duplication of tax levies does not exist within participating units, so that taxpayers do not bear two (2) levies for the same service, except as provided by subsection (b) or (c).
(b) A unit or fire protection district that incurred indebtedness for fire protection services before becoming a participating unit under this chapter shall continue to repay that indebtedness by levies within the boundaries of the unit or fire protection district until the indebtedness is paid in full.
(c) A unit or fire protection district that agreed to the borrowing of money to purchase fire protection equipment while a participating unit under this chapter shall continue to repay the unit's or fire protection district's share of that indebtedness by imposing a property tax within the boundaries of the unit or fire protection district until the indebtedness is paid in full. The department of local government finance shall determine the amount of the indebtedness that represents the unit's or fire protection district's fair share, taking into account the equipment purchased, the useful life of the equipment, the depreciated value of the equipment, and the number of years the unit benefited from the equipment.
As added by P.L.37-1994, SEC.3. Amended by P.L.326-1995, SEC.4; P.L.90-2002, SEC.502; P.L.255-2017, SEC.48.

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