Sec. 22.3. (a) This section applies only to Brown County due to unique circumstances regarding the approval of budgets and the resulting property tax levies for various county funds in 2013 through 2014.
(b) If the county fiscal body adopts an ordinance before October 1, 2015, to impose a property tax levy in 2016 and in 2017 under this section, the department shall permit the county to impose the levy in each of those years. The property tax levy:
(1) is not subject to the maximum permissible ad valorem property tax levy limits otherwise applicable to the county under this chapter; and
(2) may not be considered in calculating the maximum permissible ad valorem property tax levy limits otherwise applicable to the county under this chapter.
(c) The amount of the property tax levy that may be imposed by the county each year under this section in 2016 and in 2017 is four hundred seventy-eight thousand one hundred fifteen dollars ($478,115) in each of those years.
(d) The money received from a property tax levy under this section must be deposited in a separate fund. The money in the fund may be used by the county only to make transfers to the county funds that were affected in 2013 through 2014 by the unique circumstances regarding the approval of budgets and the resulting property tax levies, in the amounts determined to be appropriate by the department.
(e) This section expires June 30, 2020.
As added by P.L.242-2015, SEC.3.