Indiana § 14-33-9-11 - Reservoir conservancy district maximum annual special benefits tax levy

Full text of Indiana Indiana Code § 14-33-9-11 — Reservoir conservancy district maximum annual special benefits tax levy, with citation guidance and answers to common questions.

§ 14-33-9-11. Reservoir conservancy district maximum annual special benefits tax levy

Sec. 11. (a) This section applies only to a reservoir conservancy district established under IC 14-33-24.

(b) Notwithstanding IC 14-33-7-1(b) and IC 14-33-21-5, the maximum annual levy of the special benefits tax imposed by the board of a reservoir conservancy district established under IC 14-33-24 is two million dollars ($2,000,000). The department of local government finance shall annually calculate the special benefits tax rate of the reservoir conservancy district which, when applied to the assessed valuation of the real property located within the boundaries of the reservoir conservancy district and not exempt from the special benefits tax, will produce revenue in the amount of the annual levy determined by the board of the reservoir conservancy district. The amount of the annual levy may be less than two million dollars ($2,000,000) but may not exceed two million dollars ($2,000,000).

(c) The board of a reservoir conservancy district shall certify under section 5(a) of this chapter to the auditor of each county having land in the reservoir conservancy district the special benefits tax rate calculated by the department of local government finance under subsection (b) that will produce the revenue amount of the annual levy determined by the board of the reservoir conservancy district, which may be less than two million dollars ($2,000,000) but may not exceed two million dollars ($2,000,000).

(d) The assessed value growth quotient determined under IC 6-1.1-18.5-2 does not apply to the amount of the maximum annual levy that may be imposed under this section.

As added by P.L.148-2020, SEC.15.

IC 14-33-10Chapter 10. Assessments

14-33-10-1Assessment roll 14-33-10-2Publication of notice; payment 14-33-10-3Installment payments 14-33-10-4Delinquent tax or assessment

Source: official Indiana text · Last verified 2026-08-27

Frequently Asked Questions About Indiana § 14-33-9-11

What does Indiana Code § 14-33-9-11 cover?

Section 14-33-9-11 ("Reservoir conservancy district maximum annual special benefits tax levy") 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 § 14-33-9-11?

A common citation format is "Indiana Code § 14-33-9-11" (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 § 14-33-9-11 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.