Indiana Code § 14-33-21-5

Special benefits tax
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Sec. 5. The board may levy a special benefits tax in compliance with IC 6-1.1-41 in an amount not to exceed three and thirty-three hundredths cents ($0.0333) on each one hundred dollars ($100) of real property in the district, except the property that is exempt under IC 14-33-7-4 . The board shall file with the district plan or part of or amendment to the plan: (1) the approval of the department of local government finance; and (2) any action taken to reduce or rescind the tax levy. [Pre-1995 Recodification Citation: 13-3-5-5(a).]

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