2013 Indiana Code
TITLE 12. HUMAN SERVICES
ARTICLE 20. TOWNSHIP ASSISTANCE
CHAPTER 21. FINANCING OF TOWNSHIP ASSISTANCE
Download as PDF
<![CDATA[
IC 12-20-21
Chapter 21. Financing of Township Assistance
IC 12-20-21-1
Repealed
(Repealed by P.L.101-2000, SEC.11.)
IC 12-20-21-2
Commingling of funds
Sec. 2. Township assistance money raised by townships may not
be commingled.
As added by P.L.2-1992, SEC.14. Amended by P.L.73-2005, SEC.94;
P.L.169-2006, SEC.35.
IC 12-20-21-3
Tax levy; retention of funds; reversion
Sec. 3. (a) Except as provided in section 3.2 of this chapter, a
township trustee and township board may levy a specific tax for the
purpose of providing money for the payment of township assistance
expenses in the following year. The tax may be sufficient to meet the
entire requirement of the township in the following year or the part
that is determined to be proper.
(b) Except as provided in section 3.2 of this chapter, if a tax levy
is established under subsection (a), all proceeds derived from the tax
levy shall be distributed to the township at the same time and in the
same manner as proceeds from other property tax levies are
distributed to the township. The proceeds of the tax levy shall be
held by the township in its township assistance account free and
available for the payment of township assistance obligations of the
township. The funds are continuing funds and do not revert to any
other fund at the end of the year.
As added by P.L.2-1992, SEC.14. Amended by P.L.145-1993, SEC.4;
P.L.101-2000, SEC.3; P.L.73-2005, SEC.95; P.L.234-2013, SEC.8.
IC 12-20-21-3.2
Separate township assistance benefits levy and township assistance
administration levy for certain townships
Sec. 3.2. (a) This section applies only to a township if the
township's township assistance property tax rate (as defined in
IC 6-1.1-20.3-6.7(a)) for property taxes first due and payable in 2013
or any year thereafter is more than the result of:
(1) the statewide average township assistance property tax rate
(as determined by the department of local government finance)
for property taxes first due and payable in that same year;
multiplied by
(2) twelve (12).
(b) Notwithstanding any other law, beginning with property taxes
first due and payable in the year following the year in which this
section first applies to the township, as provided in subsection (a),
the department of local government finance shall do the following in
the case of a township subject to this section:
(1) Remove the township assistance property tax levy from the
maximum permissible ad valorem property tax levy for the
township's general fund.
(2) Require the township to separate its township assistance
property tax levy into the following two (2) property tax levies:
(A) A township assistance benefits property tax levy.
(B) A township assistance administration property tax levy.
(3) Calculate a separate maximum permissible ad valorem
property tax levy under IC 6-1.1-18.5 for each of the township's
property tax levies described in subdivision (2).
(c) The department of local government finance shall, for property
taxes first due and payable in the year following the year in which
this section first applies to the township, as provided in subsection
(a), determine the initial maximum permissible ad valorem property
tax levy under IC 6-1.1-18.5 for a township's township assistance
administration property tax levy.
(d) The initial maximum permissible ad valorem property tax levy
under IC 6-1.1-18.5 for a township's township assistance benefits
property tax levy for property taxes first due and payable in the year
following the year in which this section first applies to the township,
as provided in subsection (a), is equal to the amount determined in
the following STEPS:
STEP ONE: Determine the result of:
(A) the township's township assistance property tax levy for
property taxes first due and payable in the year in which this
section first applies to the township, as provided in
subsection (a); minus
(B) the result determined by the department of local
government finance for the township under subsection (c).
STEP TWO: Multiply the STEP ONE result by the assessed
value growth quotient under IC 6-1.1-18.5-2 that is applicable
to the township for property taxes first due and payable in the
year following the year in which this section first applies to the
township, as provided in subsection (a).
(e) The maximum permissible ad valorem property tax levy for
the township's general fund shall be adjusted as determined in the
following STEPS:
STEP ONE: Multiply:
(A) the township's township assistance property tax levy for
property taxes first due and payable in the year in which this
section first applies to the township, as provided in
subsection (a); by
(B) the assessed value growth quotient under IC 6-1.1-18.5-2
that is applicable to the township for property taxes first due
and payable in the year following the year in which this
section first applies to the township, as provided in
subsection (a).
STEP TWO: Subtract the STEP ONE result from the maximum
permissible ad valorem property tax levy that would otherwise
apply for the township's general fund.
The adjustment under this subsection applies beginning with
property taxes first due and payable in the year following the year in
which this section first applies to the township, as provided in
subsection (a).
(f) The property taxes collected from a township's township
assistance administration property tax levy:
(1) shall be deposited into a separate fund;
(2) shall be used only for the administration of township
assistance within the township; and
(3) shall not be used to pay township assistance to any person.
(g) The property taxes collected from a township's township
assistance benefits property tax levy:
(1) shall be deposited into a separate fund;
(2) shall be used only for the purpose of paying township
assistance to eligible recipients; and
(3) shall not be used to pay for the administration of township
assistance within the township.
(h) Except as provided in this section, references in the Indiana
Code to a township assistance property tax levy shall, in the case of
a township subject to this section, be considered a reference to the
township's township assistance benefits property tax levy and the
township's township assistance administration property tax levy.
As added by P.L.234-2013, SEC.9.
IC 12-20-21-4
Repealed
(Repealed by P.L.169-2006, SEC.84.)
IC 12-20-21-5
Repealed
(Repealed by P.L.262-2003, SEC.9.)
]]>
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
