Sec. 16. All the real property within a fire protection district constitutes a taxing district for the purpose of levying taxes to pay for the construction, operation, and maintenance of district programs and facilities. A tax levied must be levied at a uniform rate upon all taxable property within the district. A fire protection district is a municipal corporation within the meaning of the Constitution of Indiana and all general statutes.
Ind. Code § 36-8-11-16
Taxing district; district considered municipal corporation
Applied in 3 court decisions — leading case JAW v. State (1997)
Most recently applied in City of Fort Wayne v. Southwest Allen County Fire Protection District and Tera K. Klutz, in her official capacity as Auditor of Allen County, Indiana (August 2017)
As added by Acts 1981, P.L.309, SEC.63.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.