Indiana § 36-2-1-4 - Taxation; indebtedness existing in interested counties
Full text of Indiana Indiana Code § 36-2-1-4 — Taxation; indebtedness existing in interested counties, with citation guidance and answers to common questions.
§ 36-2-1-4. Taxation; indebtedness existing in interested counties
Sec. 4. If any indebtedness exists in either, both, or all of the interested counties, the fiscal body of the county shall levy, from year to year, a tax upon the detached territory, by such a rate on all the taxable property in the detached district as is necessary to liquidate and pay the indebtedness of the county from which the territory was detached until the indebtedness is fully paid. The rate may not exceed that levied on the county so indebted. The auditor of each of the affected counties shall certify the rate so levied to the auditor of the county to which the territory was attached. The auditor of the county to which the territory was attached shall place that rate on the tax duplicate of the auditor's own county, and the treasurer of that county shall collect the tax, and, on demand of the treasurer of the proper county, shall pay over the revenue as other monies are paid out.
[Pre-Local Government Recodification Citation: 17-1-12-4.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.127-2017, SEC.17.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 36-2-1-4
What does Indiana Code § 36-2-1-4 cover?
Section 36-2-1-4 ("Taxation; indebtedness existing in interested 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 § 36-2-1-4?
A common citation format is "Indiana Code § 36-2-1-4" (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 § 36-2-1-4 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.