Indiana § 36-8-13-4.6 - Maximum permissible property tax levy; adjustment where township imposes levy to pay fire protection and emergency services expenses
Full text of Indiana Indiana Code § 36-8-13-4.6 — Maximum permissible property tax levy; adjustment where township imposes levy to pay fire protection and emergency services expenses, with citation guidance and answers to common questions.
§ 36-8-13-4.6. Maximum permissible property tax levy; adjustment where township imposes levy to pay fire protection and emergency services expenses
Sec. 4.6. (a) For townships and municipalities that elect to have the township provide fire protection and emergency services under section 3(b) of this chapter, the department of local government finance shall adjust each township's and each municipality's maximum permissible levy in the year following the year in which the change is elected, as determined under IC 6-1.1-18.5-3, to reflect the change from providing fire protection or emergency services under a contract between the municipality and the township to allowing the township to impose a property tax levy on the taxable property located within the corporate boundaries of each municipality. Each municipality's maximum permissible property tax levy shall be reduced by the amount of the municipality's property tax levy that was imposed by the municipality to meet the obligations to the township under the fire protection or emergency services contract. The township's maximum permissible property tax levy shall be increased by the product of:
(1) one and five-hundredths (1.05); multiplied by
(2) the amount the township received:
(A) in the year in which the change is elected; and
(B) as fire protection or emergency services contract payments from all municipalities whose levy is decreased under this section.
(b) For purposes of determining a township's or municipality's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5-3 for years following the first year after the year in which the change is elected, a township's or municipality's maximum permissible ad valorem property tax levy is the levy after the adjustment made under subsection (a).
As added by P.L.269-1993, SEC.4. Amended by P.L.2-1995, SEC.137; P.L.90-2002, SEC.495; P.L.236-2023, SEC.205.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 36-8-13-4.6
What does Indiana Code § 36-8-13-4.6 cover?
Section 36-8-13-4.6 ("Maximum permissible property tax levy; adjustment where township imposes levy to pay fire protection and emergency services expenses") 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 § 36-8-13-4.6?
A common citation format is "Indiana Code § 36-8-13-4.6" (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 § 36-8-13-4.6 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.