Exemption from levy limits; taxes of civil taxing unit for fire
protection services
Sec. 10.5. (a) 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 for fire protection services within a
fire protection territory under IC 36-8-19, if the civil taxing unit is a
participating unit in a fire protection territory established before
August 1, 2001. For purposes of computing the ad valorem property
tax levy limits imposed on a civil taxing unit by section 3 of this
chapter on a civil taxing unit that is a participating unit in a fire
protection territory established before August 1, 2001, 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 36-8-19.
(b) This subsection applies to a participating unit in a fire
protection territory established under IC 36-8-19 after July 31, 2001.
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 for fire protection services within a fire protection
territory under IC 36-8-19 for the three (3) calendar years in which
the participating unit levies a tax to support the territory. For
purposes of computing the ad valorem property tax levy limits
imposed on a civil taxing unit by section 3 of this chapter for the
three (3) calendar years for which the participating unit levies a tax
to support the territory, 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 36-8-19.
As added by P.L.37-1994, SEC.1. Amended by P.L.240-2001, SEC.1.
Last modified: May 28, 2006