Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 18.5 - Civil Government Property Tax Controls

• Ad valorem property tax levy for an ensuing calendar year: means the total property taxes imposed by a civil taxing unit for current property taxes collectible in that ensuing calendar year. See Indiana Code 6-1.1-18.5-1
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Civil taxing unit: means any taxing unit except a school corporation. See Indiana Code 6-1.1-18.5-1
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• 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.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Maximum permissible ad valorem property tax levy for the preceding calendar year: means , for purposes of determining a maximum permissible ad valorem property tax levy under section 3 of this chapter for property taxes imposed for an assessment date after January 15, 2011, the term means the civil taxing unit's maximum permissible ad valorem property tax levy for the calendar year immediately preceding the ensuing calendar year, as that levy was determined under section 3 of this chapter (regardless of whether the taxing unit imposed the entire amount of the maximum permissible ad valorem property tax levy in the immediately preceding year). See Indiana Code 6-1.1-18.5-1
• Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Population: has the meaning set forth in Ind. See Indiana Code 1-1-4-5
• Probate: Proving a will
• Property: includes personal and real property. See Indiana Code 1-1-4-5
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5
• Statute: A law passed by a legislature.
• Summons: Another word for subpoena used by the criminal justice system.
• Taxable property: means all tangible property that is subject to the tax imposed by this article and is not exempt from the tax under Indiana Code 6-1.1-18.5-1
• Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5