Indiana Code Title 13. Environment § 13-21-3-15

Sec. 15. (a) A district located in a county having a population of more than thirty-three thousand (33,000) and less than thirty-three thousand one hundred (33,100) may appeal to the department of local government finance to have a property tax rate in excess of the rate permitted by section 12 of this chapter.  The appeal may be granted if the district establishes that all of the following conditions exist:

(b) The procedure applicable to maximum levy appeals under IC 6-1.1-18.5 applies to an appeal under this section.  Any additional levy granted under this section may not exceed seven and thirty-three hundredths cents ($0.0733) on each one hundred dollars ($100) of assessed valuation of property in the district.

(c) The department of local government finance shall establish the tax rate if a higher tax rate is permitted.

(d) A property tax rate imposed under this section expires not later than December 31, 1997.