Ind. Code ch. 6-1.1-41

Ind. Code ch. 6-1.1-41
in effect

Ind. Code § 6-1.1-41-1 Application of chapter

Sec. 1. This chapter applies to establishing and imposing a tax levy for cumulative funds under the following: (1) IC 3-11-6. (2) IC 8-10-5. (3) IC 8-16-3. (4) IC 8-16-3.1. (5) IC 8-22-3. (6) IC 14-27-6. (7) IC 14-33-21. (8) IC 16-22-4. (9) IC 16-22-8. (10) IC 36-8-8-14.2. (11) IC 36-8-14. (12) IC 36-9-4. (13) IC 36-9-14. (14) IC 36-9-14.5. (15) IC 36-9-15. (16) IC 36-9-15.5. (17) IC 36-9-16. (18) IC 36-9-17. (19) IC 36-9-17.5. (20) IC 36-9-26. (21) IC 36-9-27. (22) IC 36-10-3. (23) IC 36-10-4. (24) IC 36-10-7.5. (25) Any other statute that specifies that a property tax levy may be imposed under this chapter. As added by P.L.17-1995, SEC.6. Amended by P.L.129-1999, SEC.1; P.L.159-2020, SEC.53.

Ind. Code § 6-1.1-41-2 Authorization of fund and tax levies

Sec. 2. (a) In addition to complying with the budget, tax rate, and tax levy requirements applicable to other tax levies, a political subdivision may: (1) establish a cumulative fund and impose a property tax for the cumulative fund; or (2) increase the tax rate for a cumulative fund; only after the proposal is adopted and approved in compliance with this chapter. (b) If a cumulative fund is not established and the tax rate is not certified in conformity with this chapter, the political subdivision may not levy a tax for the fund in the ensuing year. If a cumulative fund that has been established in a prior year is not reestablished and the tax rate is not certified in conformity with this chapter, the political subdivision may not increase a tax rate for the cumulative fund for the ensuing year. As added by P.L.17-1995, SEC.6. Amended by P.L.38-2021, SEC.38.

Ind. Code § 6-1.1-41-3 Notice of proposal; hearing

Sec. 3. (a) A political subdivision that decides to establish a fund under this chapter must: (1) give notice of the proposal to the affected taxpayers; and (2) hold a public hearing on the proposal; before presenting the proposal to the department of local government finance for approval. (b) Notice of the proposal and of the public hearing shall be given by publication in accordance with IC 5-3-1. (c) For a cumulative fund authorized under IC 3-11-6 or IC 8-10-5-17, the political subdivision imposing a property tax levy shall post a notice of the proposal and the public hearing in three (3) public places in the political subdivision. (d) A notice required by this section must be in the form prescribed by the department of local government finance. (e) If a political subdivision adopts a proposal to establish a fund or modify a tax rate under this chapter at a public hearing held in accordance with this section, the political subdivision shall publish notice of adoption in accordance with IC 5-3-1-2(i) in a manner prescribed by the department of local government finance. As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.274; P.L.137-2012, SEC.41; P.L.38-2021, SEC.39.

Ind. Code § 6-1.1-41-4 Submission of proposal to department of local government finance; certification

Sec. 4. (a) A political subdivision that in any year adopts a proposal under this chapter must submit the proposal to the department of local government finance: (1) before August 2 of that year, for years before 2018; and (2) before June 1 of that year, for years after 2017. (b) Subject to subsections (c) and (d), the department of local government finance shall certify to the political subdivision during the certification process under IC 6-1.1-17-16 that the proposal has a property tax rate that does not exceed the maximum property tax rate allowed by the applicable statute described in section 1 of this chapter. If the proposal has a property tax rate that exceeds the maximum property tax rate allowed by the applicable statute described in section 1 of this chapter, the department of local government finance shall certify the proposal at a rate equal to the maximum property tax rate allowed by the applicable statute under section 1 of this chapter. (c) The department of local government finance may not decline to certify a proposal under subsection (b) unless the political subdivision fails to submit the proposal before the date described in subsection (a). (d) If a petition is filed pursuant to section 6 of this chapter, the department of local government finance may not certify a proposal under subsection (b) until: (1) a hearing has been conducted under section 7 of this chapter; and (2) a final determination has been made on the petition under section 9 of this chapter. If section 9 of this chapter applies, the department of local government finance may decline to certify the proposal. As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.275; P.L.184-2016, SEC.21; P.L.38-2021, SEC.40; P.L.157-2026, SEC.93.

Ind. Code § 6-1.1-41-5 Repealed

As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.276. Repealed by P.L.137-2012, SEC.42.

Ind. Code § 6-1.1-41-6 Objections to establishment of fund or increase in tax rate related to fund

Sec. 6. Not later than noon thirty (30) days after the publication of the notice of adoption required by section 3 of this chapter at least twenty-five (25) taxpayers in the political subdivision may file a petition with the county auditor stating their objections to an action described in section 2 of this chapter. Upon the filing of the petition, the county auditor shall immediately certify the petition to the department of local government finance. As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.277; P.L.137-2012, SEC.43; P.L.203-2016, SEC.18; P.L.38-2021, SEC.41.

Ind. Code § 6-1.1-41-7 Hearing on objections

Sec. 7. (a) Except as provided in subsection (c), the department of local government finance shall within a reasonable time fix a date for a hearing on a petition filed under section 6 of this chapter. The department of local government finance may either hold the hearing in the affected county or through electronic means. (b) The hearing may be held in the county affected by the proposed action. (c) The department of local government finance is not required to hold a public hearing under this section unless the petition expressly alleges by reasonable statements of fact that the political subdivision failed to comply with the procedural requirements under: (1) this chapter; (2) IC 5-3-1; or (3) the applicable statute listed in section 1 of this chapter under which the political subdivision proposes to establish or reestablish the fund. As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.278; P.L.38-2021, SEC.42.

Ind. Code § 6-1.1-41-8 Notice of hearing

Sec. 8. The department of local government finance shall give notice of the hearing required by section 7 of this chapter to: (1) the county auditor; and (2) the first ten (10) taxpayers whose names appear on the petition. The notice must be given by letter signed by the commissioner or deputy commissioner of the department of local government finance and sent by mail with prepaid postage to the auditor and the taxpayers at their usual place of residence at least five (5) days before the date fixed for the hearing. As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.279.

Ind. Code § 6-1.1-41-9 Department of local government finance action on proposal; appeal

Sec. 9. (a) This section applies only to a hearing upon a proposal under section 7 of this chapter. The department of local government finance shall certify approval, disapproval, or modification of the proposal to: (1) the county auditor, if the proposal is from the county; or (2) the fiscal officer of the political subdivision if the proposal is from a political subdivision other than a county; against which a petition under section 6 of this chapter is filed. (b) The department of local government finance may not disapprove a proposal under this section unless the department finds that the political subdivision did not comply with the procedural requirements under: (1) this chapter; (2) IC 5-3-1; or (3) the applicable statute listed in section 1 of this chapter under which the political subdivision proposes to establish or reestablish the fund. If the department of local government finance certifies approval under this section, it shall certify the proposal under section 4 of this chapter. (c) A: (1) taxpayer who signed a petition filed under section 6 of this chapter; or (2) political subdivision against which a petition under section 6 of this chapter is filed; may petition for judicial review of the final determination of the department of local government finance under subsection (a). The petition must be filed in the tax court not more than forty-five (45) days after the department certifies its action under subsection (a). As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.280; P.L.256-2003, SEC.30; P.L.137-2012, SEC.44; P.L.38-2021, SEC.43.

Ind. Code § 6-1.1-41-10 Imposition of tax levy to provide for fund

Sec. 10. To provide for a fund, a political subdivision may levy a tax on all taxable property within the jurisdiction authorized to establish the fund. The tax may not exceed the tax rate specified in the statute authorizing the fund. As added by P.L.17-1995, SEC.6.

Ind. Code § 6-1.1-41-11 Reduction or rescission of annual levy

Sec. 11. If a political subdivision considers it advisable after the levy has been approved, the governing body imposing the levy for the political subdivision may reduce or rescind the annual levy. As added by P.L.17-1995, SEC.6.

Ind. Code § 6-1.1-41-12 Petition for reduction or revision of fund levy

Sec. 12. At least: (1) ten (10) taxpayers in the tax district, if the fund is authorized under IC 8-10-5-17, IC 8-16-3-1, IC 8-16-3.1-4, IC 14-27-6-48, IC 14-33-21-2, IC 36-8-14-2, IC 36-9-4-48, or IC 36-10-4-36; or (2) fifty (50) taxpayers in the area where a property tax for a fund is imposed, if subdivision (1) does not apply; may file with the county auditor, by noon August 1 of a year, a petition for reduction or revision of the levy approved under this chapter. The petition must state the taxpayers' objections to the levy. The county auditor shall certify the petition to the department of local government finance, and the same procedure for notice and hearing must be followed that was required for the original levy. After a hearing on the petition, the department of local government finance may confirm, reduce, or rescind the levy. The department of local government finance's action is final and conclusive. As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.281; P.L.1-2010, SEC.34.

Ind. Code § 6-1.1-41-13 Property tax levy

Sec. 13. (a) After a political subdivision complies with this chapter, a property tax may be levied annually at the tax rate adopted by the political subdivision and certified by the department of local government finance under this chapter without further action under this chapter. The tax levy must be advertised annually as other tax levies are advertised. (b) If a political subdivision whose tax rate for a cumulative fund governed by this chapter is certified by the department of local government finance under IC 6-1.1-17-16 in an amount less than the political subdivision initially adopted for the cumulative fund under section 3 of this chapter and the political subdivision wishes to impose a greater tax rate for the cumulative fund in a subsequent year, the political subdivision must reestablish the cumulative fund as provided in this chapter. As added by P.L.17-1995, SEC.6. Amended by P.L.255-2017, SEC.22; P.L.38-2021, SEC.44.

Ind. Code § 6-1.1-41-14 Earmarking of levied tax funds; expenditures

Sec. 14. The tax collected for a fund must be held in the fund for which the tax was levied. The fund may not be expended for any purpose other than the purposes specified by statute authorizing the fund. Except to the extent that IC 8-16-3-3(c), IC 14-27-6-48(c), IC 36-9-14.5-8(c), IC 36-9-15.5-8(c), or another statute specifically provides a different procedure, expenditures may be made from the fund only after an appropriation has been made in the manner provided by law for making other appropriations. As added by P.L.17-1995, SEC.6.

Ind. Code § 6-1.1-41-15 Transfer of fund balance; revision

Sec. 15. If the political subdivision establishing a fund: (1) decides that the purposes for which the fund was established have been accomplished or no longer exist; or (2) rescinds the tax levy for the fund; the governing body establishing the fund for the political subdivision may transfer the balance in the fund to the general fund of the political subdivision. The money in a fund does not otherwise revert to the general fund of a political subdivision at the end of the political subdivision's fiscal year. As added by P.L.17-1995, SEC.6.

Ind. Code § 6-1.1-41-16 Town of Zionsville; cumulative fund for fire protection and related services

Sec. 16. (a) This section applies to the town of Zionsville. (b) Upon the request of the town, the department of local government finance shall establish for the town a cumulative building and equipment fund for fire protection and related services as described in IC 36-8-14 to be a fund of the town beginning in 2014. As added by P.L.257-2013, SEC.32.

Ind. Code § 6-1.1-41-17 Frankfort airport authority; cumulative building fund levy and rate

Sec. 17. (a) This section applies to the Frankfort Airport Authority in Clinton County. (b) Notwithstanding IC 8-22-3-25, the maximum permissible ad valorem property tax levy for the authority's cumulative building fund may not exceed sixty-seven hundredths of one cent ($0.0067) on each one hundred dollars ($100) of assessed value of taxable property within the district. As added by P.L.257-2013, SEC.33.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026