Indiana Code § 36-8-11-16

Taxing district; district considered municipal corporation
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Sec. 16. All the real property within a fire protection district constitutes a taxing district for the purpose of levying taxes to pay for the construction, operation, and maintenance of district programs and facilities. A tax levied must be levied at a uniform rate upon all taxable property within the district. A fire protection district is a municipal corporation within the meaning of the Constitution of Indiana and all general statutes. [Pre-Local Government Recodification Citation: 19-1-45-18.]

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