{"data":{"id":"us-in/ic-6-1.1-18.5-10.4","jurisdiction":"us-in","citation":"IC 6-1.1-18.5-10.4","heading":"Levy limit on taxes imposed by township or reorganized unit that includes a township; exemption","body":"Sec. 10.4. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a township or a fire protection district under IC 36-8-14.\n(b) For purposes of computing the ad valorem property tax levy limit imposed on a township or a fire protection district under section 3 of this chapter, the township's or the fire protection district's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 36-8-14.\n(c) In the case of a reorganization under IC 36-1.5 that includes a township and another political subdivision:\n(1) the ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to any of the ad valorem property taxes imposed by the reorganized political subdivision under IC 36-8-14; and\n(2) for purposes of computing the ad valorem property tax levy limit imposed on the reorganized political subdivision under section 3 of this chapter, the reorganized political subdivision's ad valorem property tax levy for a particular calendar year does not include any part of the levy imposed under IC 36-8-14;\nnotwithstanding section 9.8 of this chapter.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 18.5. Civil Government Property Tax Controls"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-18.5-10.4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8ba879dfd513e6797b45b9ffc8de30e388a23dadb554d6633dbd8300896c6361","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-18.5-10.3","next":"us-in/ic-6-1.1-18.5-10.5"},"notice":"GroundRules: Original legal text. Not legal advice."}