Indiana § 13-21-3-15 - Tax rate appeals in certain counties
Full text of Indiana Indiana Code § 13-21-3-15 — Tax rate appeals in certain counties, with citation guidance and answers to common questions.
§ 13-21-3-15. Tax rate appeals in certain counties
Sec. 15. (a) A district located in a county having a population of more than thirty-three thousand (33,000) and less than thirty-three thousand one hundred (33,100) may appeal to the department of local government finance to have a property tax rate in excess of the rate permitted by section 12 of this chapter. The appeal may be granted if the district establishes that all of the following conditions exist:
(1) The district is in the process of constructing a landfill.
(2) A higher property tax rate is necessary to pay the fees charged by out of county landfills to dispose of solid waste generated in the district during the design and construction phases of the landfill being established by the district.
(b) The procedure applicable to maximum levy appeals under IC 6-1.1-18.5 applies to an appeal under this section. Any additional levy granted under this section may not exceed seven and thirty-three hundredths cents ($0.0733) on each one hundred dollars ($100) of assessed valuation of property in the district.
(c) The department of local government finance shall establish the tax rate if a higher tax rate is permitted.
(d) A property tax rate imposed under this section expires not later than December 31, 1997.
[Pre-1996 Recodification Citation: 13-9.5-2-11(d).]
As added by P.L.1-1996, SEC.11. Amended by P.L.6-1997, SEC.156; P.L.90-2002, SEC.369; P.L.146-2008, SEC.422; P.L.119-2012, SEC.117; P.L.104-2022, SEC.89.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 13-21-3-15
What does Indiana Code § 13-21-3-15 cover?
Section 13-21-3-15 ("Tax rate appeals in certain counties") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 13-21-3-15?
A common citation format is "Indiana Code § 13-21-3-15" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 13-21-3-15 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.