Indiana Code § 36-8-8.5-17

Exemption from levy limits; taxes of civil taxing unit for pension benefits
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Sec. 17. (a) The ad valorem property tax levy limits imposed by IC 6-1.1-18.5 do not apply to ad valorem property taxes imposed by a civil taxing unit for a calendar year to pay pension benefits under section 12(c) of this chapter to the extent provided in subsection (b).       (b) For purposes of determining the property tax levy limit imposed on a civil taxing unit under IC 6-1.1-18.5 , the civil taxing unit's ad valorem property tax levy for a calendar year does not include an amount equal to the amounts paid by the civil taxing unit for pension benefits in that calendar year under section 12(c) of this chapter, minus: (1) the amount of pension relief distributions under IC 5-10.3-11-4 , IC 5-10.3-11-4.5 (repealed effective January 1, 2009), and IC 5-10.3-11-4.7 to be received by the civil taxing unit in that calendar year that is attributable to pension benefits paid under section 12(c) of this chapter for that calendar year; and (2) an amount equal to the percentage of the civil taxing unit's pension distributions that were relieved under IC 5-13-12-4 in the preceding calendar year, multiplied by the amount of pension benefits paid under section 12(c) of this chapter in that calendar year.   IC 36-8-9 Chapter 9. Town Board of Metropolitan Police Commissioners               36-8-9-1 Application of chapter             36-8-9-2 Establishment of board             36-8-9-3 Repealed             36-8-9-3.1 Membership             36-8-9-4 Powers and duties of board             36-8-9-5 Appropriations             36-8-9-6 Statutes governing police departments             36-8-9-7 Probationary appointments             36-8-9-8 Payment of line of duty health care expenses for police             36-8-9-9 Body armor

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