Exemption from levy limits; community mental health or
retardation centers
Sec. 10. (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 to be used to fund:
(1) community mental health centers under:
(A) IC 12-29-2-1.2, for only those civil taxing units that
authorized financial assistance under IC 12-29-1 before 2002
for a community mental health center as long as the tax levy
under this section does not exceed the levy authorized in 2002;
(B) IC 12-29-2-2 through IC 12-29-2-5; and
(C) IC 12-29-2-13; or
(2) community mental retardation and other developmental
disabilities centers under IC 12-29-1-1;
to the extent that those property taxes are attributable to any increase
in the assessed value of the civil taxing unit's taxable property caused
by a general reassessment of real property that took effect after
February 28, 1979.
(b) For purposes of computing the ad valorem property tax levy
limits imposed on a civil taxing unit by 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 described in
subsection (a).
As added by P.L.73-1983, SEC.1. Amended by P.L.2-1992, SEC.61;
P.L.24-1997, SEC.4; P.L.78-2004, SEC.2.
Last modified: May 28, 2006