Indiana Code
Ind. Code § 12-16-14-2 (2026)
Repealed
✓ current as of May 2026
[Pre-1992 Revision Citation: 12-5-6-16(b).]
As added by P.L.2-1992, SEC.10. Repealed by P.L.146-2008, SEC.819.
Notes of Decisions
Cited in 3
cases, 1999–2003 · leading case: Lake Cnty. Council v. State Bd. of Tax Commissioners, 706 N.E.2d 270 (Ind. T.C. 1999).
Lake Cnty. Council v. State Bd. of Tax Commissioners, 706 N.E.2d 270 (Ind. T.C. 1999). “§ 12-16-14-2 (1998). In imposing the tax levy, the county fiscal body has no discretion as to the rate of tax because it is determined by a statutory formula.”
Dep't of Local Gov't Fin. v. Griffin, 784 N.E.2d 448 (Ind. 2003). “Code § 12-16-14-4 (1998)). Each county annually imposes the levy as a property tax for that county and collects it like other state and county ad valorem property taxes.”
Griffin v. Dep't of Local Gov't Fin., 765 N.E.2d 716 (Ind. T.C. 2002). “CopE § 12-16-14-2. Although the county imposes this tax levy, it has no discretion to fix the rate of tax because the legislature, through a statutory formula, has mandated the rate.”
— Ind. Code § 12-16-14-2(a) — 1 case
Lake Cnty. Council v. State Bd. of Tax Commissioners, 706 N.E.2d 270 (Ind. T.C. 1999). “§ 12-16-14-2 (1998). In imposing the tax levy, the county fiscal body has no discretion as to the rate of tax because it is determined by a statutory formula.”
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