Indiana Code
Article 1.1. Property Taxes
Chapter 18.5. Civil Government Property Tax Controls

6-1.1-18.5-0.5. "Nonconforming"; Application - Sec. 0.5. (a) "Nonconforming" means any action of a person...

6-1.1-18.5-1. Definitions - Sec. 1. As used in this chapter: "Ad valorem property...

6-1.1-18.5-2. Assessed Value Growth Quotient - Sec. 2. (a) As used in this section, "Indiana nonfarm...

6-1.1-18.5-3. Maximum Ad Valorem Property Tax Levy; Formula - Sec. 3. (a) A civil taxing unit may not impose...

6-1.1-18.5-4. Repealed - As added by P.L.73-1983, SEC.1. Repealed by P.L.172-2011, SEC.161.

6-1.1-18.5-4.5. Levy Adjustment for Transfer of Duties Between Assessors - Sec. 4.5. The department of local government finance shall adjust...

6-1.1-18.5-5. Repealed - As added by P.L.73-1983, SEC.1. Amended by P.L.267-2003, SEC.1. Repealed...

6-1.1-18.5-6. Taxable Property; Assessed Value - Sec. 6. For purposes of STEP THREE of section 3...

6-1.1-18.5-7. Civil Taxing Units Not Subject to Levy Limits; Department of Local Government Finance Review; Inapplicability - Sec. 7. (a) A civil taxing unit is not subject...

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 - Sec. 8. (a) The ad valorem property tax levy limits...

6-1.1-18.5-8.1. Repealed - As added by P.L.218-2013, SEC.6. Amended by P.L.2-2014, SEC.21. Repealed...

6-1.1-18.5-9. Exemption From Levy Limits; Major Bridge Fund - Sec. 9. The ad valorem property tax levy limits imposed...

6-1.1-18.5-9.5. Application of Property Tax Levy Limits to Certain Port Authority Expenses - Sec. 9.5. (a) This section applies to civil taxing units...

6-1.1-18.5-9.7. Ad Valorem Property Tax; Computation - Sec. 9.7. (a) The ad valorem property tax levy limits...

6-1.1-18.5-9.8. Exemption From Levy Limits of Certain Cumulative Fund Taxes; Estimate by the Department of Local Government Finance - Sec. 9.8. (a) For purposes of determining the property tax...

6-1.1-18.5-9.9. Repealed - As added by P.L.272-2003, SEC.4. Amended by P.L.2-2006, SEC.45; P.L.146-2008,...

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 - Sec. 10. (a) The ad valorem property tax levy limits...

6-1.1-18.5-10.1. Repealed - As added by P.L.58-1988, SEC.1. Amended by P.L.98-2004, SEC.71; P.L.146-2008,...

6-1.1-18.5-10.2. Taxes Levied for Township Firefighting Fund; Treatment in Computation of Levy Limit - Sec. 10.2. For purposes of determining the property tax levy...

6-1.1-18.5-10.3. Levy Limit on Taxes by Library Board for Capital Projects Fund; Exemption - Sec. 10.3. (a) This subsection does not apply to property...

6-1.1-18.5-10.4. Levy Limit on Taxes Imposed by Township or Reorganized Unit That Includes a Township; Exemption - Sec. 10.4. (a) The ad valorem property tax levy limits...

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... - Sec. 10.5. (a) The ad valorem property tax levy limits...

6-1.1-18.5-11. Repealed - As added by P.L.73-1983, SEC.1. Amended by P.L.69-1983, SEC.11; P.L.6-1997,...

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 - Sec. 12. (a) Any civil taxing unit that determines that...

6-1.1-18.5-13. Types of Relief Available to Civil Taxing Unit in Appeal for Relief From Levy Limits - Sec. 13. (a) With respect to an appeal filed under...

6-1.1-18.5-13.3. Repealed - As added by P.L.65-1986, SEC.1. Repealed by P.L.83-1987, SEC.2.

6-1.1-18.5-13.5. Repealed - As added by P.L.60-1986, SEC.2. Amended by P.L.12-1992, SEC.21; P.L.25-1995,...

6-1.1-18.5-13.6. Repealed - As added by P.L.178-2002, SEC.28. Amended by P.L.224-2007, SEC.27; P.L.146-2008,...

6-1.1-18.5-13.7. Adjustment of Certain Maximum Levies - Sec. 13.7. (a) Notwithstanding any other provision of this chapter,...

6-1.1-18.5-13.9. Goshen Public Library; Maximum Levies - Sec. 13.9. (a) This section applies only to the Goshen...

6-1.1-18.5-14. Department of Local Government Finance Correction of Certain Levy and Rate Errors - Sec. 14. (a) The department of local government finance may...

6-1.1-18.5-15. Judicial Review of Department of Local Government Finance Correction of Certain Levy and Rate Errors - Sec. 15. (a) The department of local government finance, upon...

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 - Sec. 16. (a) A civil taxing unit may request permission...

6-1.1-18.5-17. Civil Taxing Unit Levy Excess Fund; Use of Fund - Sec. 17. (a) As used in this section, "levy excess"...

6-1.1-18.5-18. Repealed - As added by P.L.73-1983, SEC.1. Repealed by P.L.197-2016, SEC.16.

6-1.1-18.5-19. Levy Limit on Taxes for Township Firefighting Fund - Sec. 19. (a) If a township levied an ad valorem...

6-1.1-18.5-20. Exemption From Levy Limits; Local Airport Authorities - Sec. 20. (a) The ad valorem property tax levy limits...

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...

6-1.1-18.5-22.5. Gary Sanitary District - Sec. 22.5. (a) The department of local government finance shall...

6-1.1-18.5-23. Adjustment of Certain Maximum Levies - Sec. 23. (a) This section applies to a county in...

6-1.1-18.5-23.2. Green Township in Hancock County; Petition to Increase Maximum Permissible Property Tax Levy - Sec. 23.2. (a) This section applies to Green Township in...

6-1.1-18.5-24. Department of Local Government Finance Estimates of Maximum Tax Levies - Sec. 24. (a) Before July 15 of each year, the...

6-1.1-18.5-25. Levy Limit Applicable to Municipalities With Certain Levels of Growth in Assessed Value and Population - Sec. 25. (a) The ad valorem property tax levy limits...

6-1.1-18.5-27. Town of Winfield; Maximum Levies - Sec. 27. (a) This section applies only to the town...

6-1.1-18.5-28. Sugar Creek Township Fire Protection District; Maximum Levies - Sec. 28. (a) This section applies only to the Sugar...

6-1.1-18.5-29. Otter Creek Township; Maximum Levies - Sec. 29. (a) This section applies only to the Otter...

6-1.1-18.5-30. Howard County; Maximum Levies - Sec. 30. (a) This section applies only to Howard County....