As used in this chapter, "property taxes" means a property tax rate or levy to pay debt service or to pay lease rentals, but does not include taxes allocated for an allocation area under IC 6-1.1-39-5 , IC 8-22-3.5-9 , IC 36-7-14-39 , IC 36-7-15.1-26 , or IC 36-7-15.1-53 .

As added by P.L.25-1995, SEC.45. Amended by P.L.102-1999, SEC.1.