Sec. 23. (a) This section applies to a county in which the county has contractually assumed from another political subdivision the responsibility of operating a public safety answering point.
(b) The fiscal bodies of a county and another political subdivision that are parties to a contract described in subsection (a) may jointly petition the department of local government finance to adjust the maximum permissible ad valorem property tax levies for the ensuing calendar year of the petitioning units as follows:
(1) To increase the county's maximum permissible ad valorem property tax levy for the ensuing calendar year by an amount not greater than the amount levied in the preceding calendar year by the petitioning political subdivision to pay expenses incurred to operate the public safety answering point.
(2) To decrease the maximum permissible ad valorem property tax levy for the ensuing calendar year of the petitioning political subdivision by an amount not greater than the amount that the petitioning political subdivision levied in the preceding calendar year to pay expenses incurred to operate the public safety answering point.
If such a petition is made to the department of local government finance in accordance with subdivisions (1) and (2), the department of local government finance shall adjust the levies for the petitioning units.
As added by P.L.157-2015, SEC.1.
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