§ 12-30-1-4

To raise the amount necessary for the purchase of real property and the erection and furnishing of the buildings for county homes under this chapter, the board of commissioners of a county may assess a tax on property liable to be assessed for raising a county revenue. The assessment may not increase the rates at which the property is assessed by the laws existing when the tax is assessed by more than twenty-five percent (25%).[Pre-1992 Revision Citation: 12-4-1-2.]As added by P.L.2-1992, SEC.24.