Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-10.1

Exemption from levy limits; supplemental juror fees

Sec. 10.1. (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 county, city, or town to supplemental juror fees
adopted under IC 33-37-10-1, to the extent provided in subsection
(b).
(b) For purposes of determining the property tax levy limit imposed
on a county, city, or town under section 3 of this chapter, the county,
city, or town's ad valorem property tax levy for a calendar year does
not include an amount equal to:
(1) the average annual expenditures for nonsupplemental juror
fees under IC 33-37-10-1, using the five (5) most recent years for
which expenditure amounts are available; multiplied by
(2) the percentage increase in juror fees that is attributable to
supplemental juror fees under the most recent ordinance adopted
under IC 33-37-10-1.

As added by P.L.58-1988, SEC.1. Amended by P.L.98-2004, SEC.71.

Last modified: May 28, 2006