Sec. 24. (a) The board of county commissioners shall levy a tax rate on all the real and taxable personal property in the county that is sufficient to raise the total of the entitlements in the same manner as other county property tax rates are levied.

     (b) If the board of county commissioners fails in any calendar year to levy the tax rate required by this chapter, the department of local government finance shall certify the amount of the tax levy to the county auditor. The certified rate shall be the tax for the calendar year. The tax shall be collected and received by the county treasurer in the same manner as other county property taxes are collected.

[Pre-2006 Recodification Citation: 21-2-13-7 part.]

As added by P.L.2-2006, SEC.168.

Terms Used In Indiana Code 20-45-8-24

  • board of county commissioners: refers to the board of county commissioners of a qualified county. See Indiana Code 20-45-8-4
  • county auditor: means the county auditor of a qualified county. See Indiana Code 20-45-8-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • tax: means the county supplemental school financing property tax to be levied by the board of county commissioners of a qualifying county under this chapter. See Indiana Code 20-45-8-12
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
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