Indiana Code
Chapter 5. Property Tax Relief Rates
6-3.6-5-2. Treatment of Tax as Property Taxes; Credit May Not Reduce Levy Limit or Approved Rate

Sec. 2. A tax imposed under this chapter shall be treated as property taxes for all purposes. However, the department of local government finance may not reduce:
(1) any taxing unit's maximum permissible property tax levy limit under IC 6-1.1-18.5; or
(2) the approved property tax levy or rate for any fund;
by the amount of any credits granted under this chapter.
As added by P.L.243-2015, SEC.10.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 3.6. Local Income Taxes

Chapter 5. Property Tax Relief Rates

6-3.6-5-1. Imposition of Tax

6-3.6-5-2. Treatment of Tax as Property Taxes; Credit May Not Reduce Levy Limit or Approved Rate

6-3.6-5-3. Adoption of Ordinance; Imposition of Tax; Findings and Determination of Need for the Tax Revenue

6-3.6-5-4. Credit; Reduction in Property Taxes

6-3.6-5-5. Assistance in Calculating Credit Percentage; Auditor of State

6-3.6-5-6. Rate of Tax; Property Tax Credit; Allocation Categories; Uniform Percentage; Allocation of Revenue to Taxing Units