Indiana Code
Chapter 18. Limitations on Property Tax Rates and Appropriations
6-1.1-18-30. Sullivan County; Maximum Levies

Sec. 30. (a) This section applies only to Sullivan County.
(b) The executive of the county may, upon approval by the fiscal body of the county, submit a petition to the department of local government finance for an increase in the county's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes due and payable in 2021. A petition must be submitted not later than September 1, 2020.
(c) If a petition is submitted under subsection (b), the department of local government finance shall increase the county's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes due and payable in 2021. The amount of the increase under this section is equal to the difference between:
(1) the lesser of:
(A) the county's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes due and payable in 2020; or
(B) the ad valorem property tax levy adopted by the county fiscal body for property taxes due and payable in 2020; and
(2) the county's ad valorem property tax levy under IC 6-1.1-18.5 as certified by the department of local government finance for property taxes due and payable in 2020.
(d) The adjustment under this section is a temporary, one (1) time increase to the county's maximum permissible ad valorem property tax levy for purposes of IC 6-1.1-18.5.
(e) This section expires June 30, 2023.
As added by P.L.159-2020, SEC.28.

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