2019 Indiana Code
Title 36. Local Government
Article 8. Public Safety
Chapter 19. Fire Protection Territories
36-8-19-16. Duty of the department of local government finance to review tax rates and levies for certain fire protection territories; recommendations to units concerning existing tax rates and levies; authority to conduct public hearings; report of findings and recommendations to the legislative council
Sec. 16. (a) The department of local government finance, in consultation with the applicable participating units, shall review the tax rates and levies for each fire protection territory whose establishment was effective not later than July 1, 2012. The department shall complete its review of the applicable territories before October 1, 2017.
(b) The department of local government finance shall make recommendations to the participating units concerning their existing tax rates and tax levies. In conducting its review, the department of local government finance shall consider the following factors and discuss the factors with each participating unit in the territory:
(1) The population and change in population of each unit in the territory.
(2) The assessed valuation and change of assessed valuation of real property in each unit in the territory.
(3) The cost of providing fire service to each unit in the territory.
(4) Comparisons to other jurisdictions providing similar fire service.
(5) Previous tax rates and levies for fire protection.
(6) Future needs and planned or expected expenses for fire service.
(7) Other factors as determined by the department.
(c) Participating units shall provide the department of local government finance with any information or documentation requested by the department.
(d) The department of local government finance may conduct public hearings in performing its duties under this section.
(e) The department of local government finance shall report its findings and recommendations under this section to the legislative council before October 1, 2017, in an electronic format under IC 5-14-6.
As added by P.L.249-2015, SEC.34.
