"Special taxing district"

Ind. Code § 36-1-2-18
in effect
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Sec. 18. "Special taxing district" means a geographic area within which a special tax may be levied and collected on an ad valorem basis on property for the purpose of financing local public improvements that are: (1) not political or governmental in nature; and (2) of special benefit to the residents and property of the area. [Local Government Recodification Citation: New.] As added by Acts 1980, P.L.211, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/36Fetched: 10/17/2026

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