Chapter 1 Taxable Property
Chapter 2 General Levy Powers
Chapter 3 Application of Levy Excess to Reduce Property Taxes

Terms Used In Indiana Code > Title 20 > Article 44 - Property Tax Levies; General Provisions

  • department: refers to the Indiana department of administration created by IC 4-13-1-2. See Indiana Code 4-13-1.7-2
  • fund: refers to a levy excess fund established under IC 20-40-10-2. See Indiana Code 20-44-3-1
  • Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • levy excess: means that part of the property tax levy actually collected by a school corporation for taxes first due and payable during a particular calendar year that exceeds the school corporation's total levy, as approved by the department of local government finance under IC 6-1. See Indiana Code 20-44-3-2
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5