Indiana Code § 36-8-15-19

Operational funding; ad valorem property tax; funding by local income tax distribution in lieu of property tax; election by ordinance; adjustment of property tax limits; reduction of tax of units joining or withdrawing from district
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Sec. 19. (a) This subsection applies to a county that has a population of more than two hundred thousand (200,000) and less than two hundred fifty thousand (250,000). For the purpose of raising money to fund the operation of the district, the county fiscal body may impose, for property taxes first due and payable during each year after the adoption of an ordinance establishing the district, an ad valorem property tax levy on property within the district. The property tax rate for that levy may not exceed five cents ($0.05) on each one hundred dollars ($100) of assessed valuation.       (b) This subsection applies to a county having a consolidated city. The county fiscal body may elect to fund the operation of the district from part of the certified distribution, if any, that the county is to receive during a particular calendar year under IC 6-3.6-9 . To make such an election, the county fiscal body must adopt an ordinance before November 1 of the immediately preceding calendar year. The county fiscal body must specify in the ordinance the amount of the certified distribution that is to be used to fund the operation of the district. If the county fiscal body adopts such an ordinance, it shall immediately send a copy of the ordinance to the county auditor.       (c) Subject to subsections (d), (e), and (f), if an ordinance or resolution is adopted changing the territory covered by the district or the number of public agencies served by the district, the department of local government finance shall, for property taxes first due and payable during the year after the adoption of the ordinance, adjust the maximum permissible ad valorem property tax levy limits of the district and the units participating in the district.       (d) If a unit by ordinance or resolution joins the district or elects to have its public safety agencies served by the district, the department of local government finance shall reduce the maximum permissible ad valorem property tax levy of the unit for property taxes first due and payable during the year after the adoption of the ordinance or resolution. The reduction shall be based on the amount budgeted by the unit for public safety communication services in the year in which the ordinance was adopted. If such an ordinance or resolution is adopted, the district shall refer its proposed budget, ad valorem property tax levy, and property tax rate for the following year to the department of local government finance, which shall review and set the budget, levy, and rate as though the district were covered by IC 6-1.1-18.5-7 .       (e) If a unit by ordinance or resolution withdraws from the district or rescinds its election to have its public safety agencies served by the district, the department of local government finance shall reduce the maximum permissible ad valorem property tax levy of the district for property taxes first due and payable during the year after the adoption of the ordinance or resolution. The reduction shall be based on the amounts being levied by the district within that unit. If such an ordinance or resolution is adopted, the unit shall refer its proposed budget, ad valorem property tax levy, and property tax rate for public safety communication services to the department of local government finance, which shall review and set the budget, levy, and rate as though the unit were covered by IC 6-1.1-18.5-7 .       (f) The adjustments provided for in subsections (c), (d), and (e) do not apply to a district or unit located in a particular county if the county fiscal body of that county does not impose an ad valorem property tax levy under subsection (a) to fund the operation of the district.       (g) A county that has adopted an ordinance under section 1(3) of this chapter may not impose an ad valorem property tax levy on property within the district to fund the operation or implementation of the district.   IC 36-8-16 Chapter 16. Repealed   IC 36-8-16.5 Chapter 16.5. Repealed   IC 36-8-16.6 Chapter 16.6. Enhanced Prepaid Wireless Telecommunications Service Charge               36-8-16.6-0.5 "911 service prepaid wireless charge"             36-8-16.6-1 "Board"             36-8-16.6-2 "Consumer"             36-8-16.6-3 "Department"             36-8-16.6-3.5 "Eligible telecommunications carrier"             36-8-16.6-4 Repealed             36-8-16.6-5 "Fund"             36-8-16.6-6 "Prepaid user"             36-8-16.6-7 "Prepaid wireless telecommunications service"             36-8-16.6-8 "Provider"             36-8-16.6-9 "Retail transaction"             36-8-16.6-10 "Seller"             36-8-16.6-11 Enhanced prepaid wireless charge; responsibility of eligible telecommunications carriers; board's written notice if charge increased             36-8-16.6-12 Collection of fee by seller             36-8-16.6-13 Consumer's liability for charge; seller's obligation to remit charges collected             36-8-16.6-14 Exclusion of fee from calculation of certain taxes and other charges             36-8-16.6-15 Seller's or eligible telecommunications carrier's allowance for collection             36-8-16.6-16 Audits of seller records             36-8-16.6-17 Administrative guidance; audits; reports             36-8-16.6-18 Department's duty to deposit remitted charges in fund; board to administer money in fund             36-8-16.6-19 Limitation on liability of seller             36-8-16.6-20 Limitation on additional fees             36-8-16.6-21 Collection of fees directly from purchaser or consumer             36-8-16.6-22 Repealed

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