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Property tax freeze. Imposes a freeze on the total amount of ad valorem property taxes that may be imposed in Indiana beginning in 2007 other than for an obligation that was: (1) entered into before April 15, 2006; and (2) includes a pledge requiring a taxing unit or allocation area to repay the obligation only from property taxes. Authorizes a taxing unit to adopt a levy freeze replacement income tax to replace the revenue lost as a result of the application of the property tax levy freeze. Defines the term "fiscal officer" for certain political subdivisions.
