Indiana Code
Chapter 18.5. Civil Government Property Tax Controls
6-1.1-18.5-21. Civil Taxing Unit's Determination That Levy Limits Do Not Apply to Taxes to Repay Certain Rainy Day Fund Loans

Sec. 21. A civil taxing unit may determine that the ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to all or part of the ad valorem property taxes imposed to repay a loan under either or both of the following:
(1) IC 6-1.1-21.3.
(2) IC 6-1.1-21.9.
As added by P.L.114-2006, SEC.1. Amended by P.L.182-2009(ss), SEC.138.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 18.5. Civil Government Property Tax Controls

6-1.1-18.5-0.5. "Nonconforming"; Application

6-1.1-18.5-1. Definitions

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. Repealed

6-1.1-18.5-4.5. Levy Adjustment for Transfer of Duties Between Assessors

6-1.1-18.5-5. Repealed

6-1.1-18.5-6. Taxable Property; Assessed Value

6-1.1-18.5-7. Civil Taxing Units Not Subject to Levy Limits; Department of Local Government Finance Review; Inapplicability

6-1.1-18.5-8. Civil Taxing Unit Bond and Lease Taxes Not Subject to Levy Limits; Department of Local Government Finance Approval; Exceptions; Judicial Review

6-1.1-18.5-8.1. Repealed

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

6-1.1-18.5-9.8. Exemption From Levy Limits of Certain Cumulative Fund Taxes; Estimate by the Department of Local Government Finance

6-1.1-18.5-9.9. Repealed

6-1.1-18.5-10. Civil Taxing Unit Levy Limit Exceptions Related to Community Mental Health Centers and Community Intellectual Disability and Other Developmental Disabilities Centers; Estimate by the Department of Local Government Finance

6-1.1-18.5-10.1. Repealed

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

6-1.1-18.5-10.4. Levy Limit on Taxes Imposed by Township or Reorganized Unit That Includes a Township; Exemption

6-1.1-18.5-10.5. Civil Taxing Unit Levy Limit Exceptions Related to Fire Protection Territories; Levy Growth Limitation; Department of Local Government Finance Determination of Budget, Rate, and Levy for Civil Taxing Unit That Joins Fire Protection T...

6-1.1-18.5-11. Repealed

6-1.1-18.5-12. Civil Taxing Unit Appeal to Department of Local Government Finance for Relief From Levy Limits; Department Procedure and Summons for Appearance or Production of Books and Records

6-1.1-18.5-13. Types of Relief Available to Civil Taxing Unit in Appeal for Relief From Levy Limits

6-1.1-18.5-13.3. Repealed

6-1.1-18.5-13.5. Repealed

6-1.1-18.5-13.6. Repealed

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

6-1.1-18.5-15. Judicial Review of Department of Local Government Finance Correction of Certain Levy and Rate Errors

6-1.1-18.5-16. Civil Taxing Unit Appeal to Department of Local Government Finance for Relief From Levy Limits Related to Revenue Shortfall Related to Erroneous Assessed Valuation

6-1.1-18.5-17. Civil Taxing Unit Levy Excess Fund; Use of Fund

6-1.1-18.5-18. Repealed

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

6-1.1-18.5-21. Civil Taxing Unit's Determination That Levy Limits Do Not Apply to Taxes to Repay Certain Rainy Day Fund Loans

6-1.1-18.5-22.5. Gary Sanitary District

6-1.1-18.5-23. Adjustment of Certain Maximum Levies

6-1.1-18.5-23.2. Green Township in Hancock County; Petition to Increase Maximum Permissible Property Tax Levy

6-1.1-18.5-24. Department of Local Government Finance Estimates of Maximum Tax Levies

6-1.1-18.5-25. Levy Limit Applicable to Municipalities With Certain Levels of Growth in Assessed Value and Population

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

6-1.1-18.5-29. Otter Creek Township; Maximum Levies

6-1.1-18.5-30. Howard County; Maximum Levies