Indiana Code § 6-1.1-18.5-9.5

Application of property tax levy limits to certain port authority expenses
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Sec. 9.5. (a) This section applies to civil taxing units located in a county having a population of more than one hundred twelve thousand (112,000) and less than one hundred twenty thousand (120,000).       (b) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a civil taxing unit under IC 8-10-5-17 . For purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit under section 3 of this chapter, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 8-10-5-17 .

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