Sec. 28. (a) This section applies only to the Sugar Creek Township Fire Protection District in Vigo County.
(b) Subject to subsection (c), the executive of a district described in subsection (a) may, after approval by the fiscal body of the district, and before August 1, 2022, submit a petition to the department of local government finance requesting an increase in the district's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2023.
(c) Before the fiscal body of the district may approve a petition under subsection (b), the fiscal body of the district shall hold a public hearing on the petition. The fiscal body shall give notice of the public hearing under IC 5-3-1. At the public hearing, the fiscal body shall make available to the public the following:
(1) A fiscal plan describing the need for the increase to the levy and the expenditures for which the revenue generated from the increase to the levy will be used.
(2) A statement that the proposed increase will be a permanent increase to the district's maximum permissible ad valorem property tax levy.
(3) The estimated effect of the proposed increase on taxpayers.
After the fiscal body approves the petition, the district shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the district is also located.
(d) If the executive of the district submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for property taxes first due and payable in 2023 by not more than one hundred thousand dollars ($100,000).
(e) The district's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2023, as adjusted under this section, shall be used in the determination of the district's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxed first due and payable in 2024 and thereafter.
(f) This section expires June 30, 2026.
As added by P.L.174-2022, SEC.38.
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