Indiana Code 36-1-2-18. “Special taxing district”
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Sec. 18. “Special taxing district” means a geographic area within which a special tax may be levied and collected on an ad valorem basis on property for the purpose of financing local public improvements that are:
(2) of special benefit to the residents and property of the area.
(1) not political or governmental in nature; and
Terms Used In Indiana Code 36-1-2-18
- Property: includes personal and real property. See Indiana Code 1-1-4-5
[Local Government Recodification Citation: New.]
As added by Acts 1980, P.L.211, SEC.1.