Indiana § 14-33-7-3 - Special benefits tax rate
Full text of Indiana Indiana Code § 14-33-7-3 — Special benefits tax rate, with citation guidance and answers to common questions.
§ 14-33-7-3. Special benefits tax rate
Sec. 3. (a) Except as provided in subsection (b), in all districts described in IC 14-33-9-4, the special benefits tax rate may not exceed six and sixty-seven hundredths cents ($0.0667) on each one hundred dollars ($100) of assessed valuation of property in the taxing district.
(b) This subsection applies to a district established after December 31, 2024. The special benefits tax rate may not exceed five cents ($0.05) on each one hundred dollars ($100) of assessed valuation of property in the taxing district.
[Pre-1995 Recodification Citation: 13-3-3-59(c).]
As added by P.L.1-1995, SEC.26. Amended by P.L.6-1997, SEC.160; P.L.68-2025, SEC.199.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 14-33-7-3
What does Indiana Code § 14-33-7-3 cover?
Section 14-33-7-3 ("Special benefits tax rate") 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 § 14-33-7-3?
A common citation format is "Indiana Code § 14-33-7-3" (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 § 14-33-7-3 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.