Sec. 13.9. (a) This section applies only to the Goshen public library.
(b) If either the governing body of the library or the fiscal body of the library, as applicable, adopts a resolution requesting an increase in the library's 2022 maximum permissible ad valorem property tax levy, the governing body of the library may submit a petition to the department of local government finance to request a one (1) time increase in the library's maximum permissible ad valorem property tax levy. The petition must be submitted before October 21, 2021.
(c) If a proper petition is submitted, the department of local government finance shall increase the library's maximum permissible ad valorem property tax levy for taxes due and payable in 2022. The amount of the increase under this section is the difference between:
(1) the library's maximum permissible ad valorem property tax levy in 2018; and
(2) the library's maximum permissible ad valorem property tax levy in 2017.
The increase under this section is a one (1) time temporary increase to the library's maximum permissible ad valorem property tax levy.
(d) Notwithstanding IC 6-1.1-17-20.3(a)(2), for the 2022 budget year the library must comply with the requirements described in IC 6-1.1-17-20.3(c) if its proposed budget is increased compared to its certified 2021 budget by an amount that is more than the result of:
(1) the library's certified 2018 budget plus four hundred fifty-eight thousand three hundred eighty-eight dollars ($458,388); multiplied by
(2) the maximum growth quotient determined under section 2 of this chapter for the ensuing calendar year.
This subsection does not apply to a budget adopted for the library after December 31, 2022.
(e) This section expires June 30, 2023.
As added by P.L.38-2021, SEC.33.
Structure Indiana Code
Chapter 18.5. Civil Government Property Tax Controls
6-1.1-18.5-0.5. "Nonconforming"; Application
6-1.1-18.5-2. Assessed Value Growth Quotient
6-1.1-18.5-3. Maximum Ad Valorem Property Tax Levy; Formula
6-1.1-18.5-4.5. Levy Adjustment for Transfer of Duties Between Assessors
6-1.1-18.5-6. Taxable Property; Assessed Value
6-1.1-18.5-9. Exemption From Levy Limits; Major Bridge Fund
6-1.1-18.5-9.5. Application of Property Tax Levy Limits to Certain Port Authority Expenses
6-1.1-18.5-9.7. Ad Valorem Property Tax; Computation
6-1.1-18.5-10.2. Taxes Levied for Township Firefighting Fund; Treatment in Computation of Levy Limit
6-1.1-18.5-10.3. Levy Limit on Taxes by Library Board for Capital Projects Fund; Exemption
6-1.1-18.5-13. Types of Relief Available to Civil Taxing Unit in Appeal for Relief From Levy Limits
6-1.1-18.5-13.7. Adjustment of Certain Maximum Levies
6-1.1-18.5-13.9. Goshen Public Library; Maximum Levies
6-1.1-18.5-14. Department of Local Government Finance Correction of Certain Levy and Rate Errors
6-1.1-18.5-17. Civil Taxing Unit Levy Excess Fund; Use of Fund
6-1.1-18.5-19. Levy Limit on Taxes for Township Firefighting Fund
6-1.1-18.5-20. Exemption From Levy Limits; Local Airport Authorities
6-1.1-18.5-22.5. Gary Sanitary District
6-1.1-18.5-23. Adjustment of Certain Maximum Levies
6-1.1-18.5-24. Department of Local Government Finance Estimates of Maximum Tax Levies
6-1.1-18.5-27. Town of Winfield; Maximum Levies
6-1.1-18.5-28. Sugar Creek Township Fire Protection District; Maximum Levies