§ 121-303 — Determination of rate; notification of owner
Revised Code of the Consolidated City and County of Indianapolis-Marion County (Supp. No. 47, Update 2: codified through Ordinance No. 42, 2026, passed June 1, 2026) · Indianapolis-Marion County Revised Code § 121-303
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Sec. 121-303. - Determination of rate; notification of owner.
(a) The amount of the charge levied in section 121-302 shall be determined by the following formula: (1) Statistical determination: The approximate total square footage of floor space of all taxable buildings in the police special services district shall be determined by the city controller on the basis of a competent statistical sample. (2) Owner report: By the first of March of each year, all building owners subject to the charge assessed in section 121-302 shall file with the city controller a report showing, as of the thirty-first day of December of the preceding year, the square footage of such building and the average maximum number of persons present on the premises of each such building. (3) Computation of charge: The annual charge to each owner shall be computed as follows: A | C _____ | + | _____ | ° 2 × E = F B | D In such computation: A = the total square footage of such owner's buildings as reported in subsection (b) B = the total square footage of property within the police special services district as determined by the sample in subsection (a) C = the total average maximum number of persons present on the premises of each owner's building reported in subsection (b) D = the total population within the police special services district E = the total current year tax levy for the police special services district F = the individual charge for police services for such owner's buildings (b) By the first day of April of each year, the city controller shall inform each owner by mail of the amount of any charge levied under this article.
(Code 1975, § 23½-34)
