IC 33-23-1-10.5 — "User fee"

Bills citing this section

• SB 2552026In committee

  Property tax streamline.

• SB 2782026In committee

  Tax increment financing.

• HB 12882026In committee

  Local government finance.

Section text

Sec. 10.5. (a) "User fee" means a fee, rate, or charge imposed by a political subdivision that: (1) represents a just, reasonable, and proportionate approximation of the: (A) use or privilege for use of a service; (B) benefit conferred by the use or privilege for use of a service; and (C) costs incurred by a political subdivision for providing the service or availability of the service; and (2) is not excessive in relation to the costs incurred for providing the service. (b) The term includes but is not limited to the following: (1) Rates and charges established under IC 8-1.5-3. (2) Rates and charges established under IC 8-1.5-4. (3) User fees assessed under IC 8-1.5-5. (4) Final disposal fees established under IC 13-21-13. (5) Solid waste management fees established under IC 13-21-14. (6) Rates and charges established under IC 13-26-11. (7) Rates and charges established under IC 14-33-5. (8) Fees established or charged under IC 36-9-23. (9) Fees fixed or established under IC 36-9-25. (10) Fees established under IC 36-9-27. (11) Fees established under IC 36-9-30. (12) Fees established under IC 36-9-31. (13) Fees imposed under IC 36-7-4-1311.

As added by P.L.195-2019, SEC.2.

Source: official publisher (2026 edition)

Sections citing IC 33-23-1-10.5

• IC 6-1.1-15-1.1

Sections IC 33-23-1-10.5 cites

• IC 13-21-13
• IC 13-21-14
• IC 13-26-11
• IC 14-33-5
• IC 36-7-4-1311
• IC 36-9-23
• IC 36-9-25
• IC 36-9-27
• IC 36-9-30
• IC 36-9-31
• IC 8-1.5-3
• IC 8-1.5-4
• IC 8-1.5-5