Indiana Code 6-3.6-5-2. Treatment of tax as property taxes; credit may not reduce levy limit or approved rate
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Sec. 2. A tax imposed under this chapter shall be treated as property taxes for all purposes. However, the department of local government finance may not reduce:
(2) the approved property tax levy or rate for any fund;
(1) any taxing unit’s maximum permissible property tax levy limit under IC 6-1.1-18.5; or
Terms Used In Indiana Code 6-3.6-5-2
- Property: includes personal and real property. See Indiana Code 1-1-4-5
by the amount of any credits granted under this chapter.
As added by P.L.243-2015, SEC.10.