Appeal; increase in town tax levy in lieu of other relief
Sec. 13.5. With respect to an appeal filed under section 12 of this
chapter, the local government tax control board may recommend that
the department of local government finance give permission to a
town having a population of more than three hundred seventy-five
(375) but less than five hundred (500) located in a county having a
population of more than seventy-one thousand (71,000) but less than
seventy-one thousand four hundred (71,400) to increase its levy in
excess of the limitations established under section 3 of this chapter,
if the local government tax control board finds that the town needs
the increase to pay the costs of furnishing fire protection for the
town. However, any increase in the amount of the town's levy
recommended by the local government tax control board under this
section for the ensuing calendar year may not exceed the greater of:
(1) twenty-five thousand dollars ($25,000); or
(2) twenty percent (20%) of the sum of:
(A) the amount authorized for the cost of furnishing fire
protection in the town's budget for the immediately preceding
calendar year; plus
(B) the amount of any additional appropriations authorized
under IC 6-1.1-18-5 during that calendar year for the town's
use in paying the costs of furnishing fire protection.
As added by P.L.60-1986, SEC.2. Amended by P.L.12-1992, SEC.21;
P.L.25-1995, SEC.32; P.L.90-2002, SEC.168.
Last modified: May 28, 2006