Levy limit on taxes for township firefighting fund
Sec. 19. (a) If a township levied an ad valorem property tax levy
for a township firefighting fund under IC 36-8-13-4 for calendar year
1989, the maximum permissible ad valorem property tax levy that
will apply to the township's firefighting fund under section 3 of this
chapter for calendar year 1990 is the amount determined in STEP
FIVE of the following STEPS:
STEP ONE: Determine the part of the township's ad valorem
property tax levy for calendar year 1989 that was dedicated to
the township firefighting fund.
STEP TWO: If the township incurred any loans or bonded
indebtedness to pay for fire protection or emergency services
during the period from January 1, 1987, through December 31,
1989 (excluding loans or bonded indebtedness used to purchase
firefighting apparatus or equipment or housing), determine the
number of calendar years during that period in which the
township incurred the loans or bonded indebtedness.
STEP THREE: Calculate the quotient of:
(A) the total amounts of loans or bonded indebtedness incurred
by the township for fire protection and emergency services
during the period from January 1, 1987, through December 31,
1989 (excluding loans or bonded indebtedness used to
purchase firefighting apparatus or equipment or housing);
divided by
(B) the number determined in STEP TWO.
STEP FOUR: Add the result determined in STEP ONE to the
result determined in STEP THREE.
STEP FIVE: Calculate the maximum ad valorem property tax
levy that would result from making the calculations contained in
section 3 of this chapter as those calculations apply to the
township, using the result obtained in STEP FOUR for the civil
taxing unit's maximum permissible ad valorem property tax levy
for the preceding calendar year under section 3(a) or 3(b) of this
chapter, whichever applies to the township.
If the amount determined under this subsection is substantially lower
than the township's normal expenditure patterns for fire protection
and emergency services (excluding the expenditures for the purchase
of firefighting apparatus or equipment or housing), the township may
appeal to the local government tax control board for an increase in
the 1990 maximum permissible ad valorem property tax levy for its
township firefighting fund. In considering the appeal, the local
government tax control board shall consider other sources of revenue
used by the township during calendar year 1989 to fund fire
protection and emergency services that are also available for such
funding in 1990 and thereafter and the board shall also consider any
other relevant factors.
(b) If a township did not have a township firefighting fund under
IC 36-8-13-4 for calendar year 1989, but appropriated funds for fire
protection or emergency services for that calendar year, the
township's maximum ad valorem property tax levy that will apply to
the township's firefighting fund under section 3 of this chapter for
calendar year 1990 is the amount determined in STEP FIVE of the
following STEPS:
STEP ONE: Determine the amount that the township
appropriated from its general fund for fire protection and
emergency services (excluding appropriations for the purchase
of firefighting apparatus or equipment or housing).
STEP TWO: If the township incurred any loans or bonded
indebtedness to pay for fire protection or emergency services
during the period from January 1, 1987, through December 31,
1989 (excluding loans or bonded indebtedness used to purchase
firefighting apparatus or equipment or housing), determine the
number of calendar years during that period in which the
township incurred the loans or bonded indebtedness.
STEP THREE: Calculate the quotient of:
(A) the total amounts of loans or bonded indebtedness incurred
by the township for fire protection and emergency services
during the period from January 1, 1987, through December 31,
1989 (excluding loans or bonded indebtedness used to
purchase firefighting apparatus or equipment or housing);
divided by
(B) the number determined in STEP TWO.
STEP FOUR: Add the result of STEP ONE to the result of STEP
THREE.
STEP FIVE: Calculate the maximum ad valorem property tax
levy that would result from making the calculations contained in
section 3 of this chapter, as those calculations apply to the
township, using the result obtained in STEP FOUR for the civil
taxing unit's maximum permissible ad valorem property tax levy
for the preceding calendar year under section 3(a) or 3(b) of this
chapter, whichever applies to the township.
If the amount determined under this subsection is substantially lower
than the township's normal expenditure patterns for fire protection
and emergency services (excluding the expenditures for the purchase
of firefighting apparatus or equipment or housing), the township may
appeal to the local government tax control board for an increase in
its 1990 maximum permissible levy for its township firefighting
fund. In considering the appeal, the local government tax control
board shall consider other sources of revenue used by the township
during calendar year 1989 to fund fire protection and emergency
services that are also available for such funding in 1990 and
thereafter and the board shall also consider any other relevant
factors.
(c) If for calendar year 1989:
(1) a township had a township firefighting fund under
IC 36-8-13-4 but did not have an ad valorem property tax levy
for that fund; or
(2) a township did not have a township firefighting fund and
appropriated no money for fire protection or emergency services;
the township's maximum permissible ad valorem property tax levy
for its township firefighting fund shall be determined under section
7 of this chapter in the calendar year in which the township first
establishes such a levy.
As added by P.L.343-1989(ss), SEC.2.
Last modified: May 28, 2006