2016 Indiana Code TITLE 36. LOCAL GOVERNMENT ARTICLE 1.5. GOVERNMENT MODERNIZATION CHAPTER 3. ADJUSTMENT OF MAXIMUM PERMISSIBLE LEVIES, TAX RATES, AND BUDGETS
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IC 36-1.5-3
Chapter 3. Adjustment of Maximum Permissible Levies, Tax
Rates, and Budgets
IC 36-1.5-3-1
Submission of ordinance or resolution to department of local
government finance
Sec. 1. A certified copy of an ordinance or a resolution, including
any incorporated agreement, that is adopted under this article must
be submitted to the department of local government finance.
As added by P.L.186-2006, SEC.4.
IC 36-1.5-3-2
Actions by department of local government finance
Sec. 2. The department of local government finance may take an
action under this chapter in the manner prescribed by the department
of local government finance in its rules adopted under IC 4-22-2.
As added by P.L.186-2006, SEC.4.
IC 36-1.5-3-3
Petition by political subdivision for review of final determination
Sec. 3. A political subdivision may petition for judicial review of
a final determination of the department of local government finance
under this chapter. The petition must be filed in the tax court not
more than forty-five (45) days after the department of local
government finance enters its order under this chapter.
As added by P.L.186-2006, SEC.4.
IC 36-1.5-3-4
Adjustment of maximum property tax levies, property tax rates,
and budgets
Sec. 4. (a) Subject to this chapter, the department of local
government finance shall adjust the maximum permissible property
tax levies, maximum permissible property tax rates, and budgets of
political subdivisions that enter into a reorganization under this
article as provided in section 5 of this chapter.
(b) Upon the termination of a reorganization under this chapter,
the department of local government finance shall adjust the
maximum permissible property tax levies, maximum permissible
property tax rates, and budgets of political subdivisions terminating
the reorganization to do the following:
(1) Restore taxing powers of a political subdivision after the
termination of a reorganization under this article that are
necessary to fund governmental services to the individuals and
entities served by the political subdivision.
(2) Restore taxing powers of a political subdivision after the
withdrawal of a party from a reorganization under this article
that are necessary to fund governmental services to the
Indiana Code 2016
individuals and entities served by the political subdivision.
As added by P.L.186-2006, SEC.4. Amended by P.L.255-2013,
SEC.6.
IC 36-1.5-3-5
Savings through reorganization; budgets, rates, and levies;
reductions in property tax levies, property tax rates, and budgets
Sec. 5. (a) The plan of reorganization must specify the amount (if
any) of the decrease that the department of local government finance
shall make to the maximum permissible property tax levies,
maximum permissible property tax rates, and budgets under
IC 6-1.1-17 and IC 6-1.1-18.5 of the reorganized political subdivision
to:
(1) eliminate double taxation for services or goods provided by
the reorganized political subdivision; or
(2) eliminate any excess by which the amount of property taxes
imposed by the reorganized political subdivision exceeds the
amount necessary to pay for services or goods provided under
this article.
(b) The fiscal body of the reorganized political subdivision shall
determine and certify to the department of local government finance
the amount of the adjustment (if any) under subsection (a).
(c) The amount of the adjustment (if any) under subsection (a)
must comply with the reorganization agreement under which the
political subdivision is reorganized under this article.
As added by P.L.186-2006, SEC.4. Amended by P.L.58-2011, SEC.3;
P.L.255-2013, SEC.7.
Indiana Code 2016
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