Indiana Code § 20-45-7-21

Tax subject to maximum county levy limit
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Sec. 21. The maximum levy limit that the county may levy for a particular year equals the maximum levy limit otherwise prescribed for the county for that year by IC 6-1.1-18.5 . The amount levied for that year under the tax is included within the maximum levy limit. [Pre-2006 Recodification Citation: 21-2-12-5.1.]

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